Taxes paya

ble on assessed property.

virtue of the said recited act for the money now current, except the money emitted by virtue of an act of the last session entituled "An act for emitting and funding a sum of money for supplying the present urgent necessities of this commonwealth," at the rate of one dollar of the former for forty of the latter, to any person willing to change the same.

And be it farther enacted, That there shall be collected paid, and distrained for, the pound rate of ninety pounds of the money now in circulation, for every hundred pounds value of property assessed by virtue of the said act, to be paid at three equal payments; that is to say: The sum of thirty pounds on the first day of January next, and the like sum at each of the periods of the fifteenth day of April and the fifteenth day of September then next following, and no more. That every gallon of brandy or other spirits distilled from grain, and every marriage and ordinary licence, shall and they are hereby declared to be only once subject to the payment of the tax imposed thereon, instead of paying the same at each of the periods before All other mentioned. And that all taxes imposed prior to the passing of the above recited act, except the specific taxes heretofore established shall cease, and be discontinued on the last day of December one thousand seven hundred and eighty.

taxes to

cease, ex

cept speci

fic.

tender at one for forty.

III. And whereas the money emitted by an act of the last session of assembly, agreeable to the resolutions of congress of the 18th of March last, hath not been declared a legal tender, and it is politic and exThis money pedient that the money so emitted should receive all declared a due credit among the good people of this commonwealth: Be it therefore enacted, That the money emitted by virtue of the said act, shall be received and passed as a legal tender in discharge of all debts and contracts whatsoever, so long as the same shall continue in circulation, except specifick contracts expressing the contrary: Provided always, That the said money shall be passed and received in all cases at the rate of one dollar thereof for forty dollars of the money now in circulation, agreeable to the said resoluAlso the mo- tions of congress of the 18th of March last. ney issued

IV. And be it farther enacted, That the money emitby another ted by virtue of another act of the same session entitled "An act for emitting and funding a sum of mo

act of May

1780.

ney for supplying the present urgent necessities of this commonwealth," shall be receivable in discharge of any tax or duty whatsoever, and shall in like manner be received and passed as a legal tender in discharge of all debts and contracts, so long as it shall continue in circulation (except as before excepted) and the treasurer is hereby empowered to exchange the money emitted by the said act, and so received in taxes for the continental money now in circulation emitted prior to the passing of the said act.

V. And be it farther enacted, That four tenths of Appropria. the money emitted, agreeable to the said resolutions tion of this of congress of the 18th of March last, be retained in money, the office of the commissioner of continental loans within this state, to be by him applied agreeable to the directions of the act adopting the said resolutions; and the said commissioner is directed to certify to the auditors of publick accounts, all drafts or requisitions which may be made upon him by any order or resolation of congress, to be by them stated in account with the United States.

1

Certain lots

in Norfolk, Portsmouth,

from taxes.

VI. And be it farther enacted, That the proprietors of the lots in the towns of Norfolk, Portsmouth, and Suffolk, the houses and improvements thereon, being and Suffolk, destroyed either by the act of convention in 1776, or exempted by the British army since that time, shall, and are hereby declared to be exempt from the payment of Prothe taxes imposed by the said first recited act. vided, That the lots in the said towns, the property whereof hath been since transferred or new improvements made thereon, shall, notwithstanding the above exemption, be still subject to the payment of the said

taxes.

the eastern

VII. And whereas, since the assessment directed to Also certain be made by the said first recited act hath been com- persons on pleated, some of the good people inhabiting the coun- frontier. ties on the eastern frontier of this commonwealth, have been deprived by the British army of many assessed articles of their property; Be it therefore enacted, That the commissioners of the tax in each of the counties, which have been thus distressed, may, and they are hereby empowered, upon satisfactory testimony being produced to them, that any person within their respective counties hath been deprived as aforesaid, of any assessed article of his property, grant a certificate

thereof to such person, directed to the collector of their county, who upon receipt of such certificate shall refund the amount of such persons tax upon such article or articles of property as shall be contained in the com missioners certificate, if such tax hath been collected, or if it hath not been collected, then the said collector shall cease to make any collection for such assessed articles of property.

Preamble.

ted to those persons in

CHAP. II.

An act for granting pardon to cer tain offenders.

WHEREAS a number of ignorant people in the south western parts of this state have been deluded and misled by the emissaries of the common enemy, who have given a fresh proof that they spare no expense, and employ means the most dishonourable for accomplishing their purposes, bribing and seducing where their valour cannot subdue, and imposing by direct falsehoods upon the credulous, ignorant, and unwary, whereby some of the citizens of this commonwealth have been induced to take an oath of allegiance to the king of Great Britain, and engaged to enlist for or inPardongran to his service: And whereas it is represented to this general assembly, that the said offending citizens have the counties repented of their crimes and are humbly and sincerely of Henry, solicitous to obtain pardon from their injured and ofPittsylvania, fended country, and it is expedient to extend mercy and clemency to them; Be it enacted by the General Montgome- Assembly, That all and every person and persons whatington, who soever in the counties of Henry, Bedford, Pittsylvania, have taken Botetourt, Montgomery, and Washington, who shall the oath of previous to the first day of November in the present allegiance to the British year, have been guilty of taking an oath of fidelity to king, since the king of Great Britain, since the expiration of the 1776, or enyear one thousand seven hundred and seventy six, or listed themenlisting others, or engaging to enlist themselves or selves or others in his others into the service of the said king; and who have

Bedford,

Botetourt,

ry & Wash

this com

monwealth.

Benefit of

certain per

not superadded to the taking such oath and enlistment, any overt act criminal by law, shall and may go be service, on their taking fore some justice of the peace in any one of the said the oath of counties on or before the last day of February next allegiance to ensuing, and take the oath of fidelity to this commonwealth, and subscribe the same in the presence of the justice administering it. And whereas Joseph Gréer, Wayman Sinclair, John Wilks, William Chuke, Jacob Feazle, Anthony Epperson, John Ayres, Thomas this act exHunt, Richard Bandy, Rowland Wheeler, Josiah tended to Meadows, Randolph Richardson, Joseph Wilson, Daniel Huddleston, Thomas Watts, and Edward Hore, the public were lately committed in order to their trial for the jail. offences before recited, several of whom now remain in close confinement, and others of them were lately. enlarged upon bail, and it is just that the benefit of this act should be also completely extended to them; Be it farther enacted, That all and every of the persons before named and now in the publick jail, may take and subscribe the oath of allegiance in the presence of some justice of the peace of the county of Henrico; and upon certificate to the governour from the justice administering the same, and notification thereof from the governour to the keeper of the publick jail, shall be by him discharged; and that every of the persons before named who were lately enlarged by the judges of the general court upon bail, may take and subscribe the same oath before some justice of the peace of the said connty of Henrico, or of the county in which he resides, and upon certificate thereof from the justice to the judges of the general court, produced at any day of their session in the month of December in the present year, one thousand seven hundred and eighty, or on the first day of their session in March next, shall be fully discharged from his recognizance. And eve ry such person herein before named or described, and so taking and subscribing the said oath, shall from thenceforth be held, deemed, and taken to be fully and absolutely pardoned, exempted, cleared, and exonerated from all and every punishment, pains, and penal~ ties whatsoever for the said offences.

And be it farther enacted, That every justice administering the said oath to such persons shall, within one month thereafter, return to the clerk of his county, a list of the persons who shall take the same, and make

the said subscription, to be by the said clerk fairly transcribed, and safely kept in his office. Provided always, That this act shall not extend to pardon, exonerate, or exempt from punishment, any person or persons guilty of other crimes than taking an oath of fidelity to the king of Great Britain, and enlisting for or into his service. But that every person guilty of any other crime whatsoever; and every person so as aforesaid, guilty of taking such oath of fidelity to the said king, or enlisting for or into his service, who shall fail or refuse to testify his repentance for so doing by taking and subscribing the oath of fidelity to this commonwealth, on or before the said last day of February as aforesaid, shall be held, deemed, and taken to be punishable in like manner as if this act had never been made.

This act shall be published by the sheriffs of each of the counties of Henry, Bedford, Pittsylvania, Botetourt, Montgomery, and Washington, within their respective counties, at the courthouse of the county, on some court day before the last day of January next.

Preamble.

Additional troops for

the war, to be raised.

CHAP. II.

An act for recruiting this state's quota of troops to serve in the continental army.

WHEREAS the continuation of the present war arises in great measure from deficiencies in supplying the necessary quotas of troops and from their temporary enlistments when furnished, which hath induced congress and the commander in chief strongly to recommend the completion of this state's quota of men, by soldiers engaged for the war; Be it enacted by the General Assembly, That three thousand able bodied men shall be forthwith raised for the said purpose, to be arranged in such corps or battalions belonging to this commonwealth as the commander in chief of the