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•periiuend the burning and destroying of the old money hereby called in and redeemed. As fast as th© Th .^ ^ said new bills to be emitted shall be completed, six praprjatioiT tenths >0f the same in value shall be received into the treasury of this commonwealth, to be thence issued as before directed, to support the expenses of the war and defray other publick charges; the other four tenths shall be subject to the orders of congress and carried to the credit of this commonwealth, in proper accounts to be -opened and stated in the auditors books. And whenever interest on the said bills to be emitted shall be paid prior to the time of their final redemption^ such bills shall be thereupon exchanged for other bills of the like tenour, to bear date from the expiration of the. year for which such interest is paid, and then burnt and destroyed; and the commissioners to be appointed Oh the part of this state, are hereby authorized to join with the said commissioners of congress in completing such other bills for that purpose. And for effectually sinking or redeeming the said new bills of To r*jjjem
credit, and paying the interest thereon, which may be ** ^3 •dueifrom this commonwealth at the period prefixed for interest; their ,redemption, It is farther enacted, That u tax of 107,0001. to -one-hundred and seven thousand pounds (exclusive of |^a\*y fo£n" all xbarges of collection and losses by insolvency or £ve year§. otherwise) shall be annually paid and collected from the last day of December, in the year one thousand 3even hundred and eighty one, for and during the term of 'five years. And that the sum of seven thousand 70001. for the -rjpiuuis thereof shall be annually retained and pre* interest. Served in the treasury in specie, if so much specie shall be -.received in each year, or otherwise in the said bills of credit, or in the said hereafter enumerated commodities^ to be exchanged for specie, or for the said new money, which shall be received in any of the said years, and shall be applied to the payment of the interest due -from this commonwealth-, on the said money so to be emitted. Provided, That if any of the said bills shall he retained hi the treasury for the payment of the said interest, over awd above what are annually to be de-.-•tteyed, the same shall, on being replaced by specie, be-reissued. The remaining one hundred thousand 100,0001. for noHuds of the annual product of the said tax shall, if asking the jiuii in the said bills so to be emitted, be annually can- PnnciP* •
an$i destroyed, if paid in whole or in part iit
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specie; the said specie shall be retained in the treasury for the final redemption of such of the said bills of credit as^may remain outstanding at the period of redemptiou; and if paid in the commodities hereafter to be enumerated, the governour, tvith the advice of his council, shall take proper measures for settling the same, either for the said new bills of credit, or for specie, at the best price which can be obtained, and shall take care to pay the product thereof into the treasury, to be applied to the foregoing purposes, in the same '* a tax of TManner as li tlie said tax had been Pa5d therein. And one per^en- in order to raise the Said sum of one hundred and se turn on all ven thousand pounds, It is farther enacted^ That a tax assessedpro. or pound rate of one per centum, according to the vaperty. ]ue? or twenty shillings in every hundred pounds, be
laid and levied upon all articles of property before directed to be valued and assessed for the redemption of ehe money now in circulation; and also the like tax on every hundred pounds of specie, and so in proportion for a greater or lesser sum, to be levied and paid, at the rate of one half per centum, or ten shillings fo? every hundred pounds of such property twice in each Payable a and every of the said five years, to wit: On or before moiety half the last days of May and September. And that at each yearly an(j every of tj)e sai(j perjods there be ^ pai(j for ^
same purpose, a tax of two shillings for all free male And other Persons above the age of twenty one years, and the taxes. same s«m for all white servants (except as before ex~
cepted in the poll tax herein imposed for calling in the old money.) A tax of three pence per head for neat cattle; a tax of twenty five shillings for all coaches and chariots; of twenty shillings for all photons, four wheeled chaises, and stage waggons used for riding carriages; and of five shillings for all chairs and two wheeled chaises. Also a tax at the rate of ten shillings in the hundred pounds upon every merchant's or factor's worth, or stock in trade. And a tax of one shilling in the pound upon the annual profits of all publick offices not fixed by certain salaries. All the said taxes to be rated by the assessors, with the right of appeal to the commissioners of the tax, if the party shall be aggrieved or over rated, whereupon^ the commissioners, upon the oath of the party or other satisfactory evidence, may alter the rate according to their best judgment and discretion. A like tax of two shillings
:n the pound shall be gathered and paid upon all annuities, including 'the quitreuts payable to the proprietor of the Northern Neck, other than annuities arising out of property, for which the owner is subject to assessment, and pensions given by the general assembly. A tax shall also be paid of three pence per gallon on all brandy; and of two pence half-penny upon all spirits distilled from grain within this commonwealth. Also a tax of five shillings upon all marriage licenses, and of fifty shillings upon all ordinary licenses; the said tax on marriage and ordinary licenses, to be received and accounted for on oath, by the clerk of the county. All which said taxes hereby imposed for In w^at payestablishing a fund for thus redeeming and sinking the uble money so to be issued under the resolutions of congress, shall be payable in Spanish milled dollars, at the rate of six shillings, and other lawful gold and silver coin at a proportionable value in the said new bills of credit to be emitted upon the funds and security of this commonwealth, according to the resolutions of congress of the eighteenth of March last; or during the war, in good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty two shillings and sixpence per hundred, with an allowance of six shillings for cask and inspection; in good merchantable hemp, at the rate of forty five shillings per Ijmidred; or in good swingled flax, at the rate of seven pence per pound, to be delivered at the charge of the payer, 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 as it is probable a Disposition large surplus may arise, after paying the principal and °f any surinterest of the said sum of one hundred and seven thou^ plu8' sand pounds, It is farther enacted, That the same, if p^v^n any, shall be annually applied to the use of this com- for dcficicif inonwealth towards supporting the expenses of the cj. war; and defraying other publick charges; but if the said taxes should prove insufficient for raising the said sum of one hundred and seven thousand pounds annually as aforesaid, such deficiency shall be made good, and shall be provided for by the general assembly, by encreasing the said taxes.
-VI And be it farther enacted, That alii (axes hereAll other tofore imposed shall cease and be discontinued on the ^ *ast ^ay °^ December, one thousand seven bunfie, to cease dred and eighty one, except die specifkk tatf es herein Dec. 1781. tofore established, whether the same be payable with or without an alternative, ike laws relative to which shall still continue in force as if this law had never been made.
Commission. VIL And be & farther enacted, That the commisersto act sioners of the tax shall hereafter be chosen for and act two years. ^WQ years instead of one; and together with their clerk shall, after the said last day of December, ©-me thousand seven hundred and eighty one, take and be allowed fifteen shillings per day each for their services. The assessors s^all be annually appointed by the said comchosen, but missioners, but shall make their valuations under which assess once these taxes are to be collected, only every other year,, in two years. lo wit. In the years one thousand seven hundred and eighty two, one thousand seven hundred and eighty four, and one thousand seven hundred aad eighty six* between the first and last days of March in each year^ but shall nevertheless observe the same method in ascertaining the transference increase or decrease of property in the intervals between the different assessments immediately preceding each assessment* as is herein before prescribed to be observed in ascertaining the taxes to be gathered for calliiur in and, sinking the old Their allow- money. The said several as^ssors shall be allowed wee. not more than fifteen pounds, and not less than seven
pounds ten shillings, at the discretion; of the eommissioners^annually, for Assessing in the said three years of one thousand seve.n hundred and eighty two, one thousand seven hundred and eighty four, and one thou* sand seven hundred and eighty six, and the sum of six shillings each per day, for every day it shall appear to the commissioners, by oath or otherwise, that they were respectively employed in rendering the services to be performed in the said intermediate terms between the different assessments.
Penalty on VIII. And be it farther enacted, That the said cpm
oommissionr missioners shall respectively, either for refusing to serve
ers, asses, jn the said office when chosen thereto, or for any ne
gors&sher? gject of duty in the execution thereof, forfeit and pay
one hundred pounds. The said assessors shall each
for any of the like offences, forfeit and pay fifty pounds;
and every sheriff and collector who shall fail to comply with the injunctions hereby laid upon him, shall forfeit and pay one hundred pounds. All the said forfeitures to be recovered by bill, plaint, or information in any court of record within this commonwealth, one half to the informer, and the other to the lessening the levy of the county in which the-offender shall reside, and if there shall be no information, then the whole to the last mentioned purpose. The said commissioners, assessors, and sheriffs, shall also over and above the said penalties, be liable to an action on the case for damages in the name of the attorney general, for the time being, on behalf of the commonwealth, for all losses and injuries- which shall accrue to the state by any offence aforesaid wherein the damages shall be assessed by a jury, which shall after judgment and execution therefor, be paid into the publick treasury for the purposes of government.
, IX. Audit is farther enacted^ That the said sheriffs, Bonds commissioners, and assessors, shall in all thing?not fce^ofthe herein specially directed, govern themselves according sheriffs by to the rules and regulations laid down and prescribed the courts, in the said act of one thousand seven hundred and seventy seven, entitled "An act for raising a supply of money for publick exigences." The court of the county shall in the months of October and March next, and in the mouth of July in the year one thousand seven hundred and eighty one, take bond of the sheriff with < sufficient security, in the penalty of one hundred thousand pounds, payable to the treasurer of ttr»£j^mfnonwealth for the time being, and his successours, for the use of this commonwealth, and conditioned for the true and faithful collecting, paying, and accounting for all duties and taxes within his county hereby imposed, for calling in and sinking the money now in circulation; the said court shall likewise annually, after the first day of December one thousand seven hundred and eighty one, in the month of March in each year, for the five succeeding years, take a like bond of the sheriff in the penalty of four thousand pounds, conditioned for the discharge of his duty with respect to the taxes hereby imposed, for establishing a fund for the new rnoney to be issued under the said resolutions of congress; the said bonds shall be recorded in the courts where they are taken, and an attested copy thereof