taxes.

Poll-tax.

Exempts.

or

tives, between which no friend to his country can hesitate, is unavoidable; either to support the common cause by taxation, or, after having lavished so much blood and treasure, to submit to an humiliating, inglorious, and disadvantageous peace; in order therefore to comply with the said requisitions, supported by justice, and warranted by necessity, Be it enacted by Additional the General Assembly, That the following duties and taxes be laid upon and paid for the following subjects of taxation, in addition to any taxes already laid or imposed on them, or any of them, to be collected, levied, and paid in manner hereafter directed; that is to say: By all free male persons above the age of twenty one years, and for all white servants (except apprentices under the age of twenty one years) to be paid by the owner, the sum of three pounds by the poll; except the officers of the line or navy, soldiers and sailors engaged in the service of this commonwealth, of the United States; and excepting also all those who have been, or shall be exempted from the payment of Tax on levies by the county courts; by the owners of all slaves, or, by the executors or administrators of such owners, or, by their parents or guardians, where such owners are, or shall be infants, the sum of four pounds by the poll, on or before the twentieth day of February next; except such slaves as have been, or shall be exempted) on account of old age or infirmities, by the commiss On carriages sioners of the tax. For all coaches and charriots, the sum of forty pounds each; for all phaetons, four wheel ed chaises, and stage waggous, used for riding carriages, thirty pounds each; for all two wheeled riding chairs, the sum of ten pounds each, to be paid by the possessors of every such carriage. And, that the said Duty of com. taxes may be speedily and fully collected, Be it farmissioners of ther enacted, That the commissioners of the taxes in tax and as every county of this commonwealth, shall, immediatesessors, in ly after the publication hereof, call upon the assessors furnishing fists to sher- of every hundred or district in their respective coun

slates.

iffs.

ties, shall furnish them with an abstract of so much of this act as points out their duty, and any one of such assessors, may, and they are hereby directed and empowered to apply personally to every such free man in their several hundreds or districts, and to demand and require from them, upon oath or affirmation, to be administered by any such assessor, the number of free

Power and duty of sher. iffs in the collection.

Commis

male persons above the age of twenty one years, and all white servants except apprentices under the age of twenty one years, and the number of slaves in their families or possession respectively, and an account of the wheel carriages subjected to a tax by this act; and the said assessors shall, in ten days after receiving their said directions from the commissioners aforesaid, finish and complete the lists required by this act in their respective hundreds, and deliver the same, attested under their hands, to the commissioners of the tax, who shall cause duplicates of such lists to be delivered to the sheriffs or collectors of the taxes in every county of this commonwealth, and every such sheriff, upon receipt of the said lists, shall proceed, without delay, to collect, levy, or distrain, for all the taxes hereby imposed, in the same manner as other taxes or levies have heretofore been collected, levied, and received; and the said sheriffs shall make their returns of such collections severally, to the commissioners of the taxes for their respective counties, on or before the twentieth day of March next; shall be allowed three per centum sions. for their trouble in collecting and paying the said taxes, and all insolvencies, by account certified under the hands of such commissioners to the auditors of publick accounts for their guidance and direction in settling with every such sheriff. The said commissioners shall also allow unto every assessor, for his trouble in taking and returning the lists required by this act, sioners and such sum as their respective services are entitled to, in assessors. the opinion of the commissioners, not exceeding the sum of twenty pounds each, to be paid to them by the collector of the said taxes. The commissioners of the said taxes shall and may receive, out of the said taxes the same allowances by the day, and they are hereby empowered to make the same allowances to their clerks as are severally given to them by an act of the last session of assembly, entitled "An act to explain and amend the acts of general assembly providing a supply of money for publick exigencies." sheriff or collector of the taxes hereby imposed, shall sheriffs. enter into bond, with good security, in the penalty of forty thousand pounds, to the courts of their respective counties, at the courts to be held in every such county in the month of February next, or if no court shall then be held for any county, at the next succeed

Allowances

to commis

Every Bonds, by

ing court, payable to the governour for the time be ing and his successours, for the faithful collecting and paying of the taxes to be collected by virtue of this act; and where any sheriff shall fail or neglect to perform his duty herein, he shall be subject to the same penalty and inode of recovery as is provided by the act of general assembly, entitled "An act for raising Penalty for a supply of money for publick exigencies." Every Concealing person refusing to give in an account of their tithatithables bles, carriages, servants, and slaves, agreeable to the taxable pro- directions of this act, or concealing any such tithables, carriages, servants, or slaves, shall be subject to the same penalties for refusing or concealing as are inflicted by the last recited act. And it is hereby farther enacted, That the sum of fifteen hundred thousand Appropria tions to meet pounds be reserved for, and appropriated to, the payrequisitions ment of the said requisitions of congress, out of the of congress. nett proceeds of the sales of British sequestered estate;

perty.

&

the like sum of one other fifteen hundred thousand pounds, out of the taxes which are, or shall be collected and paid into the treasury this present year; the farther sum of six hundred thousand pounds, out of the sales of part of the specifick tax directed to be paid by an act of the last session, entitled "An act for laying a tax, payable in certain enumerated commodities," to be paid either by furnishing the United States with the specifick articles, and having credit for the same, according to their value, or by disposing of a sufficient part thereof and paying the money to the order of congress, at their option. No sale shall be made of any of the said enumerated commodities, but by and with the advice of the governour and council. And as a farther means of raising the necessary supplies for the service of the United States the ensuing year: Duty on li- Be it farther enacted, That a tax or duty of eight shillings per gallon be laid upon all rum or brandy distilled, and also a tax of six shillings per gallon be laid upon all spirits distilled from grain within this commonwealth, from and after the first day of February next, to be collected and accounted for in the same manner as other taxes are to be collected and accounted for, under the general tax law. And that the burden of taxes may be as equally borne, as well by the merchants and dealers, as the planters and farmers, and at the same time every possible encouragement be

quors fo

reigoand domestic.

Duty on

continued to the importers of merchandize: Be it farther enacted, That a duty or tax of two and a half per centum ad valorem, upon the amount of the sales, be goods imported. imposed and laid upon all goods, wares, and merchandize, except salt, blankets, iron, steel, arms, and am- Exceptions. munition imported or brought into this state, and bought by any person, resident within the same, to sell again, to be paid by the purchaser. The vender shall render an account upon oath to the commissioners of the tax for the county, where every such sale shall be made, of every sale of goods, where the amount of the sale shall really and bona fide exceed one thousand pounds, to any one person, or company, or for his or their use, resident as aforesaid, within one month after every such sale, under the penalty of treble the value of the tax upon the amount of the goods so sold.

The said commissioners shall, and they are hereby Mode of colempowered and required to cause every such purcha- lection. ser to be examined, upon oath, whether such goods are or shall be bought to sell again, or for his, or their own, or his or their own family's use and consumption; and the commissioners are hereby directed to proceed by warrant under their hands, to order and command the sheriff to collect the taxes imposed by this act, on the amount of so much of them as shall appear to such commissioners to have been bought to sell again; and if the purchaser or purchasers be resident within another county, such purchaser or purchasers shall render to the commissioners of the tax for the county, where the purchase shall be made an account upon oath of the amount of the goods so purchased, distinguishing what part of them were bought to sell again, or bought for his or their own, or his or their own family's use and consumption, and shall pay down to the said commissioners, the tax thereon, before they remove the same out of the county, under the penalty of treble the value of the tax upon the amount of the goods so purchased; and in case of the removal of such goods out of the county before the tax hath been paid as aforesaid, the said commissioners shall transmit to the commissioners of the tax wherein such purchaser or purchasers may reside, a duplicate by them attested, of the account returned by the vender, who shall thereupon proceed to have the said tax collected in the manner before directed. W

Vol. X.

goods

this state,

for sale.

That a like tax or duty of two and one half per Duty on centum be imposed and laid upon all goods, wares, brought into and merchandize, except salt, blankets, iron, steel, arms and ammunition imported and brought into this state, and bought by any person or persons not resident in this commonwealth, where the amount of such sale shall bona fide exceed one thousand pounds, and so in proportion for any greater quantity. The said tax or pound rate shall be retained in the hands of the vender or venders, of which he or they shall render. an account upon oath to the commissioners of the tax for the county, within one month thereafter, under the penalty of forfeiting treble the tax so to be retained; and the said commissioners shall thereupon deliver a duplicate of every such account by them attested, to the sheriff of the county, to be by him collected from the vender, in the same manner that other taxes are collected. And that the venders of goods by retail may be compelled to pay an assessment on their stock in trade; Be it farther enacted, That all such venders of goods, wares, or merchandize, 'shall pay a tax of two and an half per centum on the amount of all such goods, wares, or merchandize, not of the growth or manufacture of this commonwealth, by them sold by retail (other than those by them imported from parts beyond the seas) in the course of the last twelve months preceding the time of their being assessed; and the ass sessors shall have the same power to examine such dealers upon oath or affirmation touching the amount of their respective sales, and every such retailer shall be subject to the same penalty as is provided in the like cases by the said act entitled "An act for raising a supply of money for publick exigencies."

Duty on atock in trade of retailers of goods.

Provision where re tailers are about to remove.

Where any such retail dealers shall be about to remove out of the county, before he or they shall be so assessed, they shall severally give notice thereof, one month prior to such removal, to the assessors of the district, who shall immediately assess such dealer, in manner before directed, an account of which assessment shall be returned by them in ten days thereafter to the commissioners of the taxes for the county, and the said commissioners shall immediately, by their warrant to the sheriff, direct and command him to lewy every such tax in manner before directed.