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ral court in October next, shall be discharged agreea-
ble to the valuation of tobacco by the grand jury at
the last term in June.
...And be it farther enacted, That the several officers
above described, except the commercial agent, the
commissioner of the navy, and the commissioner of
the war office and their several clerks, shall receive
from the first day of May last, instead of the salaries
heretofore allowed, the same quantities of tobacco as
by this act is in future allowed them, to be paid in
money according to the valuation of tobacco made by
the grand jury at the last general court.

CHAP. XIX.

An act for emitting and funding a

sum of money for supplying the

present urgent necessities of this commonwealth. - '.

- #

WHEREAS the exigencies of the war require the farther emission of paper money until the act for calling in and redeeming the money now in circulation, and for emitting and funding new bills of credit according to the resolutions of congress of the eighteenth day of March last, shall have its operation: Be it therefore enacted by the General Assembly, That the treasurer of this commonwealth shall, and he is hereby directed and empowered to issue treasury notes in dollars, for any sum or sums which may be necessary for the publick exigencies until the bills of credit to be emitted agreeable to the said recited act shall be thrown into circulation; so that the sum or sums of money to be issued by authority hereof shall not exceed the sum of two millions of pounds. The treasurer shall cause the said notes to be engraved and printed in such manner and upon such paper as he shall judge best to secure them against counterfeits. The face of the notes thus to be emitted, shall read in manner following,

Further emission of treasury notes, or paper money, authorised.

Forty-forOne notes.

New taxes.

Window tax

viz. “No. — — Dollars. This bill of — Dollars
shall be exchanged and redeemed in Spanish milled
T}ollars, or the value in Gold or Silver at the rate of
One for Forty, at the Treasury of Virginia on or be-
fore the last Day of December in the §. 1784, ac-
cording to an act passed the fourteenth day of July;
one thousand seven hundred and eighty,” and on the
batk of the notes thus to be emitted, the treasurer shal!
cause such a device to be printed as will readily dis-
tinguish the said bills from any others heretofore emit-
ted in this commonwealth. He shall also appoint pro-
per persons to overlook the press, and to number and
sign the said notes upon the best terms he can, always
regarding to publish the names of such persons in the
newspaper. The bills of credit to be emitted by vir-
tue of this act shall be entered on the auditor's books
to the treasurer's account, and be signed in the left
hand corner by one of the auditors of publick accounts,
or by one of their clerks, or by any assistant clerk to
be appointed for this special purpose by the said au-
ditors, who shall receive such an allowance for his
trouble as they shall judge reasonable; without which
signature the said bills of credit shall not be current,
That a fund may be established which will prove suf-
ficiently productive for the redemption of the bills of
credit to be emitted by virtue of this act, a tax or rate
of one shilling forevery glass window shall be paid by
the proprietor of each inhabited house within this:ceme --

monwealth in the month of September-one-thousand go

seven-hundred, and eighty-one, and so on in each of the to
three next succeeding years. The assessors in each
county and corporation within this commonwealth shall
at the time of making their other assessment in the
month of August one thousand seven hundred and
eighty one, and in the said month of August in every
year during the continuance of this act, take an exact
account of all the glass windows in each inhabited
house within their respective districts or hundreds, and
shall return a separate account thereof to the commis-
sioners of the tax for their respective counties at the
time when they are required to return an account of
their assessment upon other property; which said com-
missioners shall also keep a separate account thereof,
and deliver a copy to the collector of the taxes for
their county on or before the first day of September

one thousand seven hundred and eighty one, and so on or before the first day of September in each of the 3ther years in which this act shall continue” to be in force. And the said collector shall proceed immediately to the collection thereof, in the same man

ner as by law he is directed to collect the taxes im

posed by other acts, and shall account with and pay the same to the treasurer of this commonwealth, in the like manner and under the same penalty as is directed by an act passed this present session of assembly “For enabling the high sheriffs to proceed in a summary way against their deputies, and for other purposes.” A like tax or rate of twenty-shillings shall be paid on each and every deed of conveyance and mortgage for lands that shall be recorded in any of the courts within this commonwealth, by the person or persons to whom the same shall be made, from and after the first day of October next, and so for each of the three next succeeding years, where the quantity of land therein mentioned shall amount to four hundred acres or upwards; and where the deed of conveyance or mortgage shall be for a quantity of land not amounting to four hundred acres, a tax or rate of ten shillings shall be paid therefor by the person or persons to whom the same is made, from and after the period last mentioned, and for the term of three years next succeeding it (except for lots in towns, in which case the like rate or tax shall be paid on each and every deed of conyeyance and mortgage whereby such lots are conveyed or mortgaged, by the person or persons to whom thesame shall be made, as for deeds of conveyance and floortgages for four hundred acres of land and upwards.)

The rate or tax hereby imposed upon deeds of conveyance and mortgages, shall be paid by the person or persons chargeable therewith, to the clerk of the court wherein such deed or mortgage shall be produced for proof, before the same shall be received, and without which payment the clerk shall not admit the same to record. A like rate or tax of eight shillings per hogshead from and after the first day of October next, and in each of the three next succeeding years, shall be paid by the exporter or exporters for each and every hogshead of tobacco by him, her, or them, to be exported either by land or water. Where the exporter or exporters intend to export tobacco by land,

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he, she, or they, shall first make application to the clerk of that county court from whence the tobacco is to be taken, and give the said clerk an exact account thereof, together with the place to which he, she, or they intend to carry it; and shall upon each hogshead thus intended to be exported, pay down to such clerk the said rate or tax of eight shillings for each and every hogshead before the same shall be exported from this commonwealth. If any person or persons shall export by land, any tobacco contrary to this act, he, she, or they, so offending, shall forfeit and pay the sum of five hundred pounds for each hogshead of tobacco so exported, to be recovered with costs by action of debt or information in any court of record, one half to the informer, and the other half to the use of the commonwealth. And where the exporter or exporters intend to export such tobacco by water, he, she, 6r they shall, upon receiving each and every hogshead of tobacco from the inspector of the warehouse where the same was or shall be inspected, pay or cause to be paid to the said inspector, the rate or tax of eight shilJings for each and every hogshead by him, her, or them, so received for that purpose, otherwise such inspector shall not deliver the said tobacco. Where any warehouse may by an act of this present session of assembly have been discontinued, and there shall be no inspector to deliver thereout the tobacco which may have been there inspected, the court of the county in which any such warehouse shall stand, may and they are hereby authorized and required to appoint some proper person to act as inspector, who shall do all the duties of an inspector, except inspecting tobacco, and shall receive the said rate or tax of eight shillings for every hogshead of tobacco by him to be delivered, and shall account for and pay the same, under the same penalties and by the same time and manner, that inspectors of tobacco are hereby called upon to do; and such person appointed by the court, together with every inspector of tobacco within this commonwealth, shall for his trouble receive five per cent. upon all monies by him to be received in consequence of this act. Every inspector of tobacco within this commonwealth,

immediately after receiving information of this act, to wit: At the first court to be held thereafter for his

county, shall take an oath before the said court, faith: fully and truly to collect and account for all money by him to be received by authority hereof. And shall moreover then and there enter into bond with approved security in the penalty of ten thousand pounds, to account for and pay into the treasury all and every sum or sums of money by him to be received in virtue of this act, in the months of May and October annually, during the continuance thereof; which bond shall be payable to the governour, and be immediately transmitted to the auditors of publick accounts, who shall, in case any inspector shall fail to comply with the condition thereof, move for judgment thereupon in any court of record within this commonwealth, having previously given ten days notice to such delinquent inspector. All duties heretofore imposed upon the exportation of tobacco, by any act or acts of general assembly, shall be, and the same are hereby repealed. A tax or duty of one penny per gallon shall from and after the first day of October in the present year, and during each of the three succeeding years, be paid by the importer or importers upon each and every gallon of rum or other spirits imported into this commonwealth, whether by land or by water; if imported by

Tax or duty on liquors imported.

land, then the importer or importers thereof shall im

mediately on its arrival in this commonwealth, apply to the clerk of that county in which such rum or other spirits shall first arrive, give him an accurate account of the quantity, and pay to the said clerk one penny for each and every gallon by him, her, or them, so imported. And in case any importer or importers, shall bring or cause to be brought into this commonwealth, rum or other spirits by land, without complying with the directions of this act; such importer or importers, shall forfeit all rum and other spirits thus imported, and moreover shall pay to the informer, the sum of five shillings per gallon on the same, to be re. covered with costs, by action of debt or information in any court of record within this commonwealth. If rum or other spirits be imported by water, then the captain of the vessel or the owner thereof importing the same, shall before bulk is broken, and at the time the vessel bringing in the same is entered, pay to the naval officer in whose district such vessel shall enter, the said duty or tax of one penny per gallon upon all the rum and other spirits thus imported; or give bond with sufficient security payable to the naval officer of the district, for the use of the cemmonwealth, with a

Regulations for collecting.

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