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XIV. And be it further enacted, by the authority afore- Lowool.” said, That it shall and may be lawful, for any person o or persons, natives or foreigners, bodies politic or corporate, to contribute, for or towards the advancing of the sum of six thousand pounds, current money, by paying, at or before the ninth day of December next, to the person or persons appointed to receive the same, the sum of one pound one shilling and six pence, current money, for every ticket so taken out of the said book, or books, by such person or persons, natives or foreigners, bodies politic or corporate.

XV. And be it further enacted, That if all the said Method if all tickets shall not be sold or disposed of, before the time * . herein before appointed for the drawing the same, . §. i. that then the tickets remaining unsold, shall be drawn appointed. on account, and for the use and benefit of the country. Provided the same do not exceed five thousand; but if the remaining tickets shall exceed that number, then the said managers shall give public notice thereof, by advertising the same six times in the Virginia Gazette, and in that case shall repay to the several purchasers of tickets, their executors, administrators or assigns, so much money as shall have been by them respectively paid, or laid out in the purchase of such tickets.

CHAP. II.

Jim Mct to earplain an act, intituled, lm act for raising the sum of twenty thousand pounds, for the protection of his majesty's subjects, against the insults and encroachments of the French; and for other purposes therein mentiomed.

I. WHEREAS by an act passed at a former ses-Preamble. sion of this present General Assembly, intituled, An act for raising the sum of twenty thousand pounds, for the protection of his majesty's subjects, against the insults and encroachments of the French; it is

amongst other things enacted, that the sum of two shillings and six pence, or thirty pounds of tobacco, at the option of the payer, should be paid by every tithable person within this dominion, on or before the tenth day of April, now last past, to the sheriff of each county; and the further sum of two shillings and six pence, or thirty pounds of tobacco, at the option of the payer, should also be paid to such sheriff, by every such titliable person, on or before the tenth day of October, now next ensuing, to be collected. levied, accounted for, and applied as in the said act of Assembly is directed. And whereas it hath been doubted, whether the sheriffs in this colony are to collect the last mentioned duty or tax, from the tithable persons according to the lists taken before, and subsisting at the time of passing the said act, or according to the lists to be taken this present year, for explaining whereof, According to is. BE it enacted by the Lieutenant Governor, Counlo * cil, and Burgesses, of this present General Assembly, jjis are and it is hereby enacted by the authority of the same, to collect That the last mentioned tax or duty, of two shilling the duty and six pence, or thirty pounds of tobacco. shall be paid to and received by the sheriff of each county, according to the lists of tithables taken and returned for this present year. And that the clerks of the several county courts, shall, as soon as such lists be taken and returned to them, respectively, make out and deliver to the sheriff of the county fair copies of such lists, for such sheriff's direction in collecting the said duty. How the !! [...]nd be it further enacted, Thot where the sher. sh liffs to isfs shall discover any tithables not inlisted, such sheract if any iff shall be and is hereby impowered and required to too... collect and levy the said duty of two shillings and six should not ... • i."...or pence, or thirty pounds of tobacco, upon the persons the duty not so discovered, and account for upon oath, and pay the paid. same in the same manner as if such tithables had been inlisted. And where any sheriff dies, or is removed from his office before he hath collected all the said duties respectively, it shall and may be lawful for the succeeding sheriff or sheriffs, to make distress upon the slaves, goods, or chattels, of the person or persons so chargeable, and to make sale thereof, in the manner by law directed, in the case of other distress. cs. And whereas many persons chargeable with the

tax or duty aforesaid, have (imagining that they were
obliged to pay the whole tax, ordered to be levied in
the said act, a cording to the list of tithables, taken
before the passing the said act) to avoid any further
trouble, paid the whole tax into the hands of the sher-
isis of their respective counties.
i V. Be it further enacted, by the authority aforesaid,
That in every such case, where the person paying the
same can make it appear, either by the receipt of the
sherifi, or other legal proof, that he, or she, has al-
ready paid the last mentioned tax. in the act before
mentioned, that then so much of the money. that shall
appear to have becn paid, as afores;id, shall be al-
lowed by the sheriff in the collecting the last mention-
ed tax, according to the explanation given by this act.
And whereas it hath been represented, that it is ne-
cessary in this time of danger, that Fort Cumberland,
in Maryland, should be immediately garrisoned.
W. Ije it further enacted, That the sum of six hun-
dred pounds be paid by the treasurer of this colony,
out of the money raised, or to be raised, by the taxes
imposed by the said act, to the honourable Robert
Dinwiddie, esquire, his majesty's lieutenant govern-
or, and commander in chief of the colony and domin-
ion of Virginia; to be applied towards garrisoning
the said fort. And whereas it is necessary that the
further sum of ten thousand pounds current money,
should be raised for the purposes mentioned in the
said act:
V1. Be it further enacted by the authority aforesaid
That the sum of two shillings shall be paid for every
tithable negroe, mulatto, or Indian slave, within this
colony, by the owner or proprietor thereof, to the
sheriff of the county wherein such tithables are inlist-
ed, on or before the tenth day of April, next ensuing.
And that the sum of one shilling and three pence for
every hundred acres of land, and so proportionably
for a greater or lesser quantity, shall be paid by the
owner and proprietor thereof, on the same tenth day
of April, to toe sheriff of the county where such lands
lie, and to be collected by and according to the rent
rolls delivered to the sheriffs respectively, for the col-
lection of his majesty's quit-rents. And for enabling
the sheriffs to collect the said land tax, from the pro-
prietors of land, within the te' ritory of the right ho-
mourable Thomas Lord Fairlax.

Where the
whole duty
has been
paid to a for-
mer sheriff.

Fort Cumberland garrisoned.

Duties on

* negroes per

poll.

and tax.

Method of collecting the land tax, in the northern 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 sailing 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 herchy 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, as is directed in the case of the sheriff. And if any 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 lawful 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 of this act, and thereon to award execution. Provided that such sheriff or collector have ten days previous notice of such motion.

IX.1nd be it further enacted by the authority afre-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 csquire, 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 sub

ject to martial law. And in case the said number of Rango. 9

men, cannot be raised, by such as will voluntarily en

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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 number, to be employed in the said service. And if any I I I—Wol. 6.

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