Court days.

Henrico counties, be thenceforth erected into one other distinct county and parish, and called and known by the name of Amelia county, and Raleigh parish.

II. And for the due administration of justice, Be it further enacted, by the authority aforesaid, That after the said twenty fifth day of March, a court, for the said County of Amelia, be constantly held, by the justices thereof, upon the second Friday in every month, in such manner as by the laws of this colony is provided, and shall be by their commission directed.

III. And be it further enacted, by the authority aforesaid, That all and every the persons who are now vestrymen in that part of Bristol parish, in the said county of Prince-George, as the same now stands undivided, and who shall be living when the division of the said county shall commence, shall be and continue vestrymen of the said new parishes, of Bristol, and Raleigh, wherein they shall thereafter respectively reside: And that for completing the number of vestrymen, in the said parishes, the freeholders and house-keepers of the same, respectively, shall meet at some convenient time und place, to be appointed, and publickly advertised, by the sheriff of the county in which the parish shall lie, before the first Thursday in May, now next ensuing, and there elect and choose such and so many of the most able and discreet persons of their parish, as will make the number of vestrymen, in each parish, twelve, and no more: Which vestrymen, so continued and elected, having taken the oaths appointed by law, and subscribed to be conformable to the doctrine and discipline of the church of England, shall, to all intents and purposes, be deemed and taken to be the vestries of the said parishes, respectively.

IV. Provided always, That nothing herein contained, shall be construed to hinder the sheriff, or collector, of the said counties of Prince-George, and Brunswick, and the collectors of the said parishes of Bristol, and Saint Andrew, as the same now stands undivided, to make distress for any levies, fees, or other dues, which shall be due from the inhabitants of the said county of Amelia, and parish of Raleigh, after the said twenty fifth day of March, in the same manner as by law they might have done, if this act had never been made; any law, custom, or usage, to the contrary thereof, in any wise, notwithstanding.

AT A

General Assembly,

SUMMONED TO BE HELD AT

The Capitol, in the City of Williamsburg, on the first day of August, in the ninth year of the reign of our sovereign lord George II. by the Grace of God, of Great Britain, France, and Ireland, King, Defender of the Faith, &c. And from thence continued, by several prorogations, to the fifth day of August, in the tenth year of his said Majesty's reign, and in the year of our Lord, 1736.

Wm. Gooch.

esq, govern

or.

CHAP. I.

An Act for laying a Duty upon Liquors imported by Land; and better securing the Duty upon Slaves; and for other purposes therein mentioned.

I. WHEREAS, by an act of the general assembly, Recital of

made at a session held in the fifth and sixth former acts. years of his present majesty's reign, a duty or custom of three pence, was laid upon every gallon of rum, brandy, and other distilled spirits, and wine, imported or brought into this colony, from any port or place whatsoever, except from Great Britain, to be paid by the owner or importer thereof: And by a former act, made at a session of the general assembly, held in the twelfth year of the reign of the late king George the first, one other duty of one penny, was laid upon every gallon of the said liquors, imported as aforesaid, to be paid by the owner or importer thereof, for and during the term of twenty one years; which said duty of three pence, was appropriated to such use or uses, as the general assembly should think fit to direct, for lessening

Duties payable on liquors, im

fand.

Entry, when to be made.

the levy by the poll, or defraying any public expence; and the said other duty of one penny, by an act made at the last session of the general assembly, was appropriated to the use and support of the college of William and Mary, in Virginia.

II. And whereas, of late, great quantities of the same liquors are brought and imported into this colony, by ported by land, from several of the king's other plantations in America, and are sold upon the frontiers of this colony, at very extravagant rates, by the owners thereof, without paying any duty: Be it therefore enacted, by the Lieutenant-Governor, Council, and Burgesses, of this present General Assembly, and it is hereby enacted by the authority of the same, That from and after the passing of this act, the same duty of three pence, and one penny upon every gallon of the said liquors, which shall be imported and brought into this colony and dominion, from any other plantation, by land, shall be paid, or secured to be paid, by the owner or importer thereof, during the continuance of the said other duties respectively, and shall be and are hereby appropriated respectively to the same uses; and the owners or importers of such liquors, shall enter the same, within six days after importation, with the collector, appointed by virtue of this act; and give a true account of the quantities thereof, upon oath, to such collector, (who shall give a permit, under his hand for selling the same,) upon pain of forfeiting such liquors; to be recovered or seised by any collector of the said duties, or any other person whatsoever: And if any controversy shall arise, touching the importation or property of the said liquors, the onus Gollectors probandi shall lie upon the owners or importers thereof. appointed. III. And be it further enacted, by the authority aforesaid That the governor, or commander in chief of this colony, for the time being, with the advice of the council, be and is hereby impowered, from time to time, to nominate and appoint such and so many collectors of the said duties, with such salaries, not exceeding six pounds in the hundred for collecting the same, as to him shall seem best; which collectors shall account for such duties by them received, and pay the same, from time to time, to the present treasurer, or the treasurer Their duty, for the time being, who shall account for the same, as & authority. for other duties: And it shall and may be lawful for every collector of the said duties, to enter into any

house in the day time, or, if occasion be, by warrant under the hand of a justice of peace, in company with a constable, to break open in the day time any house, to search for, seise, and carry away any such liquors, for which the said duty shall not have been paid, or secured to be paid. And if any such collector, or constable shall be sued for any thing done in execution of this act, such collector or constable may plead the general issue, and give this act, and the special matter in evidence; and if, in any such suit, the plaintiff shall be nonsuit, or judgment pass against him, the defendant or defendants shall recover double costs.

ted.

IV. And be it further enacted, That the forfeitures Forfeitures incurred, by virtue of this act, shall be divided into appropriathree parts: one third whereof shall be to our sovereign lord the king, his heirs and successors, for and towards the better support of this government, and the contingent charges thereof; one other third to the governor, or commander in chief of this colony, for the time being, for his own use and behoof; and the other third to him who shall seise, or sue for the same: To be recovered, with costs, by action of debt, or information, in any court of record, within this dominion.

V. Provided always, That the same allowance for Allowance leakage, and paiment of duties, in imported money, for leakage, and money shall be made to the owner or importer of liquors im- imported. ported by land, as by the said former acts, are allowed.

VI. And whereas, by one other act of the general assembly, made at a session held in the said fifth and sixth years of his said present majesty's reign, For laying a duty upon Slaves, to be paid by the buyers, a duty of five per cent. ad valorem, was laid upon all slaves imported or brought into this colony, for sale, either by land or water, to be paid by the buyers, within forty days after the purchase, for such as should be then living: But by experience it is found, that the number of collectors, who have been appointed to collect the same, hath given occasion to vast frauds; so that hardly one half of the said duties hath been paid into the treasury: VII. Be it therefore enacted, by the authority aforesaid, That from henceforth, the buyer of any slave or slaves, how slaves, imported or brought into this colony, as aforesaid, shall pay the said duty down, or secure the same to be paid, within forty days after such purchase, to

Duty on

secured.

Slaves dying the collector: And if such slave or slaves, for which the duty remitt- duty has been paid, shall happen to die within forty

ed.

Number of collectors.

days, limited in the said former act; upon oath thereof made before any justice of the peace, such buyer shall draw back the whole duty, and the collectors thereof are hereby required to repay the same.

VIII. And for the better collection of the said duty, Be it further enacted, by the authority aforesaid, That one collector only, for every district, within this colony, shall be appointed for collecting and receiving the said duties; and every buyer failing to pay the same, or secure the same to be paid, shall be liable to the penalties inflicted by the said former act.

IX. And to the end, the said buyers of slaves, chargeable with the duties, may be more speedily known, Be at enacted, by the authority aforesaid, That all and every person and persons to whom any slaves shall be consigned, for sale, shall, within two months after the arrival of the ship importing the same, deliver to the collector of the duties on slaves, in the district where the same shall be imported, a true manifest or account of all the slaves by him sold, the name and place of abode of every person buying the same, the respective prices at which each slave was sold, and how many of the said slaves, if any, remain then unsold: And if any slave or slaves shall remain unsold, after the expiration of the said two months; in that case, the like manifest or account shall be transmitted to the collector, within twenty days after the remaining slaves shall be all sold; and shall, on the last mentioned manifest make oath before some justice of the peace: Which oath the said justice is hereby impowered and required to administer: That the manifests by him delivered or transmitted to the collector, do contain a true account of all the slaves sold by him or them out of such ship, including as well the slaves allowed to the masters and officers as privileged slaves, if he sold the same, as those properly belonging to the owners of such ship, or vessel: And every master of a ship or vessel importing slaves, shall, before his clearing, deliver the like manifest, upon oath, of all the priviledged slaves imported, to whom sold, and at what price; and the collector shall within ten days next after the said respective manifests are returned to him, deliver to the treasurer of the said duty, for the timebeing, a true account of all the persons who have pur