Method of collecting the land tax,

in the north

ern neck.

Sheriff' to give bond.

VII. Be it further enacted, That every such proprietor shall on, or before the first day of January next, deliver to the sheriff of the county wherein he or she shall reside, a just and true account of the quantity of land by him or her held within the territory aforesaid, according to the quantity for which they usually held the same; and every person failing or refusing so to do, shall forfeit and pay the sum of ten pounds, to our sovereign lord the king, to the same uses, as the tax hereby laid is appropriated, and to be recovered with costs by action of debt or information, in any court of record within this dominion; and the sheriffs of the several counties within the said territory are hereby required to collect the said tax from the said proprietors, according to the accounts so to be delivered to them, and in case of failure in payment of the said respective duties or taxes, at the time aforesaid, it shall be lawful for the sheriff of each county to levy the same by distress and sale of the slaves, goods, or chattels of the persons so failing in like manner as is provided in case of other distresses; and where there are no effects to be found upon the lands, hereby chargeable with the said tax, it shall be lawful for the sheriff of the county where such lands lie, or the sheriff of the county where the proprietor of such lands lives, to levy the said tax upon the estate of such proprietor, wherever the same can be found, which sums of money, so to be collected shall be by the sheriffs respectively accounted for upon oath, and paid to John Robinson, esquire, treasurer of this colony, or to the treasurer, for the time being, appointed by or pursuant to an act of Assembly, on or before the tenth day of June, next ensuing, after deducting four per centum, for his salary, in collecting the same, and to be accounted for by the said treasurer to the General Assembly, after deducting five per centum for his salary, in receiving and paying the same.

VIII. And be it further enacted, That the sheriff of every county, shall at the first or second court, to be held for his county, after the passing this act, give bond and security, for the due collection and payment of the money, laid and assessed by this act: And if such sheriff shall die or be removed from his office, before the collection is made, the succeeding sheriff, shall in like manner give bond and security, at the time he shall be sworn into his office. And if any

sheriff shall refuse or fail to give security, according
to this or the herein before recited act, the county
courts are hereby impowered and required to appoint
some other person to collect the duties imposed by
this and the said recited act, who shall give bond and
security, in like manner, and shall have power and
authority, and are hereby required. to collect, levy,
and account for the said duties in the same manner,
And if any
as is directed in the case of the sheriff.
sheriff or collector, shall neglect or refuse to account
for and pay the same accordingly, after deducting
the several sums, chargeable to persons who have no
visible estate in his county, it shall and may be law-
ful for the general court, or the court of the county
whereof he is sheriff, or collector, upon a motion to
them made by the treasurer, to give judgment against
such sheriff or collector, and his security, for all the
money wherewith he shall be chargeable, by virtue
Pro-
of this act, and thereon to award execution.
vided that such sheriff or collector have ten days pre-
vious notice of such motion.

IX. And be it further enacted by the authority afore- Money apsaid, That the said treasurer shall out of the money propriated. raised, or to be raised, for the protection of his majesty's subjects, against the insults and encroachment of the French, pay to the honourable Robert Dinwiddie esquire, lieutenant governor, and commander in chief of this dominion, a sum of money not exceeding two thousand pounds, to be laid out for and in the raising and maintaining three companies of men, consisting of fifty men each, with their officers, to be employed as rangers, for the protection of the subjects in the frontiers of this colony, as the governor shall direct from time to time, and shall not be sent out of this colony, nor incorporated with the soldiers now in his majesty's service, or made subject to martial law. And in case the said number of Rangers to be enlisted, men, cannot be raised, by such as will voluntarily en- or drafted, of list io the said service, it shall and may be lawful for single men. the county lieutenant, or chief officer of the militia of each of the counties of Frederick, Hampshire, and Augusta, by direction from the governor, to draft out of the militia, of the said counties, respectively, such and so many young men of their militia who have not wives or children, as will make up the said numAnd if any ber, to be employed in the said service.

111-Vol. 6.

Duty on slaves imported.

Continuance

person so drafted shall refuse to serve accordingly, every person so refusing shall forfeit and pay the sum of ten pounds to our sovereign lord the king, to the same uses as the tax hereby laid is appropriated, and in case of failure in paying down the same, to such officer (to be by him paid to the sheriff of the county, and accounted for and paid by the sheriff to the treasurer, with the tax aforesaid) or giving sufficient se curity for the payment of the same, on the tenth day of April next; then such person shall by warrant, from any justice of the peace of the county, be committed to goal, there to remain until he shall agree to enter into the said service, or pay the said penalty, or give security for the same, as aforesaid.

X. And be it further enacted, by the authority aforesaid, That from and after the passing of this act, there shall be levied and paid to our sovereign lord the king, his heirs and successors, for all slaves imported, or brought into this colony and dominion for sale, either by land or water, from any part or place whatsoever, by the buyer, or purchaser, after the rate of ten per centum, on the amount of each respective purchase, over and above the several duties already laid on slaves, imported as aforesaid, by an act, or acts of Assembly, now subsisting, and also over and above the duty laid by an act, intituled, An act for the encouragement and protection of the settlers upon the waters of the Missisippi; made in the twentyseventh year of his present majesty's reign, and continued this present session of Assembly, for the further term of three years, which said additional duty, shall be paid, collected, and accounted for in such manner and form, and according to such rules, and under such penalties and forfeitures as are mentioned, prescribed, and appointed for the paying, collecting, and accounting for the duties already raised and imposed upon slaves imported, by the several acts of Assembly now in force; and that every article, rule. and clause, contained in the said arts, concerning the paying, collecting and accounting for the said former duties, shall be used, exercised, and put in practice, for paying, collecting, and accounting for the said duty hereby imposed, as if the same articles, rules, and clauses were inserted in this act.

XI. And be it further enocted, That this act as to so of the duty much thereof, as relates to the levying and paying the

1

said duty of ten per cent. as aforesaid, shall continue, on slaves imand be in force, for and during the term of three years, ported. and no longer.

XII. And be it further enacted, That the sum of Appropria ten thousand pounds, out of the money to be raised in tion. pursuance of this act, and paid to the treasurer, as aforesaid, shall be applied and disposed of in like manner, and to and for the same uses, as the money raised by the herein before recited act, is by the said act directed and appointed to be applied. And whereas by reason of the great scarcity of gold and silver in this colony, the tax imposed by the said act, cannot be collected in time to answer the purposes thereby intended.

emitted.

XIII. Be it enacted, by the authority aforesaid, That Treasury it shall and may be lawful for John Robinson esquire, notes to be or the treasurer for the time being, appointed by or pursuant to an act of Assembly, to issue or emit at any time or times, before the tenth day of June, next ensuing, and not after, in such proportions as he shall find necessary to answer the demands that shall be made upon him for the purposes aforesaid, any number of treasury notes, so as the whole sum of such notes, so to be issued shall not exceed the sum of twenty thousand pounds current money, which notes shall be prepared, printed, or engraved, and numbercd, and signed in such form, and after such method as he the said John Robinson, or the treasurer for the time being, appointed as aforesaid, shall judge most convenient for circulating in payments, and safe from counterfeits and forgeries.

XIV. And be it further enacted, That all such notes Their curso issued, shall be redeemable on the last day of June rency and redemption. next, and shall then be paid by the said treasurer, with interest, at the rate of five per centum per annum, from the date thereof. And further that all such notes, shall be received and pass, as a lawful tender in any payment, for any deht, demand, or duty whatsoever; except for the payment of his majesty's quit-rents, from and after the issuing of the same, for and during the time before specified, for their redemption at the treasury as aforesaid.

XV. And be it further enacted by the authority aforesaid, That if any person or persons, shall forge or counterfeit, alter or erase, any treasury note, issued by virtue of this act, or shall tender in payment by off, knowing

Felony to counterfeit them, or pats

them to be forged.

Security for

their redemption.

way of barter, or otherwise, to any person whatsoever, or shall demand a redemption of any such note at the treasury, knowing the same to be forged, or counterfeited, altered or erased, every such person or persons, so offending, if lawfully convicted, shall be adjudged a felon, and shall suffer as in cases of felony, without benefit of clergy.

XVI. And be it further enacted by the authority afore said, That so much of the money arising or accruing by virtue of the said act, as shall not be issued or applied for the purposes, and in the manner by the said act directed, and the money to be raised by virtue of this act, shall stand, be, and remain, as a security for the redemption of the said treasury notes so to be issued, and the said John Robinson, or the treasurer for the time being, to be appointed as aforesaid, is hereby required to apply all such money, as shall come to his hands, by virtue of this, and the said recited act, for and towards the redemption of such treasury notes, and to no other purpose.

Preamble.

CHAP. III.

An Act for continuing so much of the act of Assembly, intituled, An act for the encouragement and protection of the settlers upon the waters of the Missisippi, as relates to the raising and imposing, collecting and paying, the duties therein mentioned.

1. WHEREAS by one act of Assembly, made in the twenty seventh year of his present majesty's reign, intituled, An act for the encouragement and protection of the settlers upon the waters of the Missisippi, it is among other thing enacted, that from and after the passing thereof, there shall be levied and paid to our sovereign lord the king, his heirs and successors, for all slaves imported or brought into this colony