before the first day of March next following, in the same manner, and under the same rules, regulations, and penalties as are herein before prescribed.

CHAP. XXX.

An act providing a farther supply for the exigencies of government.

ney, and cat

WHEREAS it is found that the taxes already im- Additional posed for defraying the annual expenditure of this com- taxes on promonwealth, are not adequate thereto, in order there- Perty, mofore to make a farther provision for the exigencies of tle. government; Be it enacted by the General Assembly, That an additional tax of one half per centum be laid upon all kinds of property assessed ad valorem, under the act of the last session of assembly, entitled “ An act to explain the acts of general assembly, providing a supply of money for publick exigencies." The like additional tax of one half per centum shall be paid for all monies which any person shall be in possession of at sunrise on the first day of March next; and an additional tax of six shillings and eight pence per head shall be paid for all neat cattle within this state. The said foregoing taxes shall be ascertained and accounted for in like manner, and under the same regulations and penalties, as the taxes are under the acts "For raising a supply of money for publick exigencies," and to amend an act entitled "An act for raising a supply of money for publick exigencies," and paid at the same time as is directed by the said first recited act. Provided that nothing herein contained shall extend to any negro or mulatto servant or slaves; And the farther additional tax of forty pounds be laid on each ordinary licence which shall hereafter be granted to any person. within this commonwealth, to be paid to the clerk of the court, by which the said license shall be granted before the same shall issue, by him to be accounted for in like manner, and under the same penalties as the tax now subsisting on ordinary licenses is accounted

On ordinary licenses.

Lots in Nor

folk, the houses on which have been burnt

es.

for. Provided nevertheless, that the lots in the bo folk and Suf. rough of Norfolk and towns of Portsmouth and Suffolk, the houses on which may have been burnt, shall be exempt from any tax by this or any former law, except such lots as have been, or shall be sold or built on. And be it farther enacted, That any person may by the ene. my, exempt pay to the treasurer of this commonwealth for the time ed from tax- being, any sum or sums of money, not less than two hundred pounds, in advance for taxes not yet due, and which may hereafter accrue; for which sums the treasurer shall give his receipt, specifying the purpose for which the same is paid, which receipt shall be carried to the auditors, who shall enter the amount thereof to the credit of the person for whom the money was paid, in accounts to be by them kept specially for this purpose, and give one or more certificates for the same, in these words, to wit: "The auditors of publick accounts Form of re- do hereby certify that, hath this day paid

Taxes may be paid in advance.

ceipt.

Such receipts re

ceivable in

taxes, with interest.

And the

folder enti

tled to a dis

count, at the

nominal a

to the treasurer of this commonwealth, the sum of

pounds, to be applied to the discharge of taxes. not yet due, according to an act of assembly, passed in the year one thousand seven hundred and seventy nine, entitled An act providing a farther supply for the exigencies of government. As witness our hands this day of in the year

Which certificate shall be received in discharge for any subsequent taxes, by the sheriff or collector, who shall allow to the person having the same, at the rate of six per centum per annum, on the amount thereof, to the time when his or her taxes became due; or where the amount of the certificate, with the interest due thereon, is greater than the amount of the taxes to be paid, the sheriff or collector may receive the order of the person holding the same on the treasurer, for any less sum than the certificate amounts to, indorsing the same, and the time when given on the back of the certificate, which order or certificates, as the case may be, shall be allowed by the auditors as a credit to the sheriff or collector, and be charged to the proper account of the person giving or paying the same, and due credit given for the interest accruing.

And be it farther enacted, That all persons paying money into the treasury in conformity to this act, or their heirs shall at all times hereafter be entitled to a

mount. full discount in the payment of their taxes, for the prin

cipal; and the interest accruing thereon, according to the nominal value of the money by them respectively paid, until the same shall have been fully discounted. Provided that any person having right to any such How transcertificate or certificates, may by will, dispose of or ferable. direct the application of the same, so as no one certificate be divided or applied to the credit of more than one person. And where any such person shall die intestate, such certificate or certificates, with the credits. or discounts which such intestate would have been entitled to thereon, shall be vested in his or her heirs at law, who shall be accountable to the representatives of the intestate for their proportionable parts, according to the legal distribution of such intestate's other personal estate.

how punish

able.

And be it farther enacted, That any person who Forging, shall forge, counterfeit, alter, or erase any certificate counterfeiting, &c. such for money in advance for taxes, or any order for mo- certificates, ney due on, or to be discounted out of any such certi ficate, or shall pass or tender such counterfeits in payment, knowing them to be so counterfeited, altered, or erased, or shall be aiding, abetting, or assisting in such forging or counterfeiting, altering, or erasing, passing or tendering, shall be deemed guilty of felony without benefit of clergy, and shall suffer death. So much of this act as imposes any additional tax, or enables any person to pay to the treasurer any sum or sums of money in advance for taxes hereafter to accrue, shall continue and be in force, for and during the term of one year, and no longer.

Preamble.

and leases
of lots, made
by trustees
of town of

confirmed.

CHAP. XXXI.

An act to confirm certain sales and leases made by the trustees of the town of Alexandria, and to enlarge the said town.

WHEREAS it hath been represented to this present general assembly, that the trustees of the town of Alexandria have sold and conveyed, as well as leased certain parcels of ground and sunken lands within the said town and adjoining sundry lots thereof, the proprietors whereof are apprehensive that such sales and leases may hereafter be controverted on suggestion, that the said trustees were not, in strictness of law, invested with power to make the same; for remedy Certain rules whereof, Be it enacted, That all such sales, deeds, and leases bona fide made and executed by the said trustees before the passing of this act, shall be, and the same are hereby confirmed and declared valid. ProAlexandria vided that nothing herein contained shall be deemed or taken to affect the private claim or title of any proprietor of a lot within the said town. And whereas John Alexander having, in his lifetime, laid off several lots of land adjoining the said town; did, in or about Certain lots the year one thousand seven hundred and seventy four, laid off by John Alex- convey the same in fee to different persons subject to ander, aathe payment of annual rents, and with condition that nexed to the if the feoffees did not within two years thence next foltown of A- lowing build on each lot, a brick, stone, or framed house twenty feet square, with a brick or stone chimney; in that case, or in default of the payment of the rents, it should be lawful for the said John Alexander, his heirs or assigns, to re-enter and hold his or their former estate therein. And whereas from the great scarcity and difficulty of procuring materials for building the said houses during the present war with Great Britain, the proprietors of the said lots have not been able to build thereon within the time limited for that purpose in their deeds of conveyance; and the said John Alexander having in the mean time departed this life, leaving an infant son, to whom his interest in the said lots descends, and no agreement or compromise

lexandria.

can legally be made with such infant; application hath therefore been made to this assembly by the proprietors of the said lots, that they may be allowed a farther time to build upon and save the same; and that the said lots may be added to, and made part of the said town of Alexandria: Be it therefore enacted, That the proprietors of the lots so laid off and conveyed by the allowed a Proprietors said John Alexander shall, and they are hereby allow- further time, ed the term of two years, from and after the end of the after the end present war, to build upon and save the same; any thing in their deed or deeds of conveyance to the contrary on, and save thereof notwithstanding; and that the said lots shall be, their lots. and the same are hereby annexed to, and made part of the said town of Alexandria. So soon as the proprietors of such lots shall have built upon and saved the same, they shall then be entitled to, and have and enjoy the same rights, privileges, and immunities which the other inhabitants of the said town hold and enjoy.

of the war, to build up.

CHAP. XXXII.

An act concerning a Lead mine, the property of John and Mead Anderson.

and Mead

the value of

WHEREAS it is represented by John and Mead Lead mines, Anderson, that they have discovered a tract of unap- the properpropriated land, the soil of which is of little value, but ty of John that they have reason to believe there is on the said Anderson, to land a rich lead mine; that they are prevented from be assessed, locating the same and proceeding to work the lead for taxes, acmine from an apprehension that it may be assessed to cording to so great a sum that they shall not be able to pay the the soil only. tax thereof; Be it enacted, That in all assessments to be made on the lands intended to be located by John Anderson and Mead Anderson, wherein there is supposed to be a large quantity of lead ore, the assessors shall rate or assess the said land according to the value of the soil, without taking into estimation the value of such lead VOL. X. Z