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New taxes.

Il. And be it farther enacted, That in lieu of the present tax, imposed on the said property, there shall be collected, paid, and distrained for, the assessment or pound rate of thirty pounds of the money now in circulation, for every hundred pounds of such valuation of property, as the same would have sold for in ready money in one thousand seven hundred and seventy four; which said thirty pounds shall be paid at each of the three following periods. The first payment shall be on or before the first of January next; the second, on or before the fifteenth day of April next, and the third, on or before the fifteenth day of September, which shall be in the year one thousand seven hundred

and eighty one. III. And be it farther enacted, That at each of the

Tax on moe. ney, tithables, serwants, carriages, spirits, marriage & ordinary licenses,

said three last mentioned periods, the following farther taxes shall be paid in the paper money of this state, or of the continent now in circulation at the rates follow

ing: . For every hundred pounds of the said money

which any person shall have in his possession, either on the first day of October next, on the first day of March next, or on the first day of August, in the year one thousand seven hundred and eighty one, at sunrise of the said respective days, of which he shall render an account on oath as heretofore, he shall pay fifteen shillings; for every white male tithable above the age of twenty one years, shall be paid three pounds six shi!lings and eight pence (except the officers of the line or navy, soldiers or sailors in the service of this common. . wealth or of the United States; or persons disabled in

such service; except also such of the militia who may

be in actual service at the time when the said taxes shall respectively become due, and those who have been or shall be exempted from the payment of levies by the county court;) for every white servant whatsoever, except apprentices under the age of twenty one years, shall be paid"the like tax; for every head of meat cattle, six shillings; for every coach or charriot, twent ty six pounds six shillings and eight pence; for each phaeton, four wheeled chaise, and stage waggon used for riding carriages, twenty pounds; for every two wheeled chaise and chair, six pounds six shillings and eight pence; for every gallon of brandy distilled within this state, ten shillings; and for every gallon of spirits in like manner distilled from grain and not before

taxed, eight shillings; for each marriage licence, ten pounds; and for every ordinary licence, two hundred pounds; the said tax on marriage and ordinary licences to be received and accounted for on oath by the clerk of the court. The same rules and regulations both in the assessments of the taxes for calling in the money now in circulation, and for redeeming the money herein after directed to be emitted, shall be observed with respect to and between landlords and tenants (unless the contract between them shall be specially otherwise) and the same discount for quitrents on the lands in the Northern Neck, as are directed by the said first recited act of one thousand seven hundred and seventy seven. And in order to fix the price of the price of unappropriated lands belonging to this commonwealth wastelands at a rate to make up the depreciation of the money: ..., Be it enacted, That the sum of one hundred and sixty what money pounds for every one hundred acres, shall hereafter be to be paid. paid for all treasury land warrants, except pre-emption. All which said several taxes together with the consideration money for unappropriated lands, shall be payable in the bills of credit of the United States, or of this state now in circulation, or in Spanish milled dollars at the rate of six shillings each, and so in other lawful gold and silver coin at a proportionate value, or the bills of credit to be emitted upon the security of this commonwealth according to the said resolutions of congress of the eighteenth of March last. Provided, That the said specie and the said bills of credit so to be emitted, shall be received at the rate of one dollar for forty dollars of the said bills of the United States, or of this commonwealth now in circulation. IV. And whereas the speedily calling in such large Tobacco. sums, may occasion difficulty in the payment of the hemp, flax, said taxes for sinking the money now in circulation. i. Be it farther enacted, That good merchantable crop and at wha" tobacco not inspected more than one year, when offer-rates. ed in payment, be received in discharge of such taxes, at the rate of forty five pounds per hundred, with an allowance of twelve pounds for cask and inspection; good merchantáble hemp, at the rate of ninety pounds per hundred; good swingled flax, at one pound four shillings per pound; and good merchantable fine inspected flour, at the rate of thirty eight pounds per hundred: All of the said prices to be of the money now

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in circulation, to be delivered at the charge of the pay

er at such places, and to such commissioners, as the
governour with the advice of the council shall appoint,
whose certificates of receipt delivered to the sheriff,
shall be equal to the payment of so much money; and
the governour with the advice of his council shall take
proper measures for selling the same, for the best price
which can be had, and shall cause the product thereof
to be paid into the treasury, to be applied to the fore-
going purposes. And if the taxes herein directed to
be paid, and the fund appropriated for the purpose of
redeeming this state's quota of the two hundred mil-
lions of dollars heretofore issued by congress, and also
of the state money now in circulation shall prove in-
sufficient for the said purpose, the general assembly
will hereafter provide and establish adequate funds for
calling in, or redeeming at the same rate, so much there-
of as shall then remain outstanding. And for deter-
mining the duty of, and making an adequate allow-
ance to the commissioners and assessors for services
herein; It is farther enacted, That the said assessors
shall immediately after their meeting for ascertaining
an average price of lands on the said first day of Oc-
tober next, proceed to assess and value all property of
whatever kind which is directed to be assessed herein,
or which is directed to be valued under the said law
of one thousand seven hundred and seventy-seven; be-, -
fore recited, according to the principle and under the ,
rules prescribed by this act; upon which said valuatien,
an account of which shall be returned to the commis-

sioners by the first day of November following; the

said three payments of the tax called for by this act, shall be regulated and assessed, and by the said com

missioners of the tax ordered to be collected. Provided,

That the said assessors shall, in the months of March and August immediately preceding the second and third payment of the said tax, call on each person within their district for an account of brandy and spirits distilled since the last account thereof rendered; and also for a distinct account of the specie and of the paper money as before directed to be accounted for, which accounts together with any change of property, by transfer, by accident, by increase or decrease, or by the alteration in the number of free taxables, shall by the persons to whom they may respectively-happen,

be rendered to the said assessors on oath, who shall make application for that purpose, which accounts shall be returned to the commissioners, in the second instance, by the first day of April, and in the third, by the first day of September. And from the returns so made by the said assessors, the commissioners shall adjust the accounts and orders for collecting the said three payments respectively, and shall make out for the sheriff or collector, a list formed from such returns as a direction for his collection according to the said act of one thousand seven hundred and seventy seven,

Sheriff or collector when to disa train,

who shall and may distrain for all taxes imposed by

this act, both for sinking the old money and for establishing funds on which to emit the new within twenty days after the same shall become due and payable, and

shall, within twenty days thereafter, make up and ren

der to the said commissioners an account of his said collection, who shall, within thirty days after receiving the said account so made up and rendered, orn to the auditors an account of the said settlement, to enable them to adjust the dues and balances of the said sheriffs or collectors. And the said several sheriffs and

i and account.

collectors shall also be called to account for the said .

taxes according to the laws now in force to eriforce the

payment of the present taxes. If the said commissioners, or any of them, shall refuse to act, the county court shall till up vacancies as directed by the laws now in force, who, thus chosen or appointed, shall, with their clerk, have and be allowed twenty pounds per day each, for every day they shall be employed in the said business, of the money now in circulation, for their trouble and expenses; and may also, at their discre

Accounts to be returned by commissioners to the auditors.

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Allowance

tion, make an allowance unto each of the said asses

sors, a sum not exceeding two hundred pounds, and not less than one hundred pounds of the like money, as a recompence for making the said general assessinent in the month of October next; and may also make to the said assessors, an allowance, not exceeding eight pounds per day of the like money each, for every day which it shall appear to the said commissioners by the oath of the said assessor or otherwise, that he was actually employed in the months preceding the said second and third payments, in collecting returns and affidavits of the several alterations which may have happened in his district.

$

to commissioners and their clerk;

to the asses. $0TS,

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V. Jind be it farther enacted, That the money, both ate and continental, called in by all and every of the funds and taxes above established shall not be reissued, but shall, remain in the treasury to be burnt and destroyed; and that whatever sums of the like money shall by any other means be paid into the treasury, after the money hereafter to be issued under the resolutions of congress shall be ready for the purpose, the same shall remain in the treasury to be also burnt and destroyed. And in order to establish a means of defraying the expenditure of government, and also to furnish a circulating medium in lieu of the bills so To be emit- called in to be destroyed; Be it farther enacted, That ted for the r there be emitted on the funds herein after provided, *:::: o and the faith of the United States as pledged by their 666,666' 2-3 said resolutions of the said eighteenth day of March dollars, bear last, a sum not exceeding the sum of one million six orest hundred and sixty six thousand, six hundred and sixty ~~ six and two thirds dollars, in bills of credit, bearing

an annual interest of five per centum upon the funds

of this commonwealth, the same being one twentieth

part of thirty three millions, three hundred and thirty

three thousand, three hundred and thirty three and

one third dollars, hereby to be redeemed and destroy

ed as this commonwealth’s quota of the said two hun

dred millions of dollars heretofore issued by congress,

The money St called in to be burnt.

The face of the said bills, and the endorsement there

on shall be in the manner and words as is directed by when re. the said resolutions. The said new-bills thus to be is. deemable, sued shall, be redeemable in specie by the said thirty first day of December, one thousand seven hundred Ynt and eighty six; and the interest thereon shall be paid, erest to ". o o o be. ... either on the redemption of the said bills, or annually, nually. at the election of the holder, according to the said resolutions of congress, and the promises in the face of - the said bills: The said bills to be emitted shall be o completed no faster than in the proportion of one to * he bills. twenty of the present circulating continental money brought in to be destroyed, in lieu of every twenty dollars of which money so destroyed, shall issue one dollar according to the said resolutions: for the preparing and signing of which, the governour shall, with the advice of his council, appoint proper persons in conjunction with commissioners to be appointed by congress to attend the completing the same, and to sn

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