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of assembly respecting the inspection of tobacco,” and that the said tobacco shall be paid for in money at such rate as the grand jury estimated the same at the last October general court until March court next, at which time the grand jury shall estimate the current price of crop tobacco, at which rate the tobacco her in respectively mentioned shall be paid. . . . .And be it farther enacted, That from and after the Cary's ware. passing of this act, the inspection called Cary’s shall house dio be and the same is hereby discontinued, and the pre- * sent inspectors at the said warehouse are hereby directed to deliver on oath a list of all such tobacco as remains in the said warehouse to the inspectors at Rocky Ridge inspection, who are hereby directed to give a receipt for the same and to take the said tobacco under their care, and in case of loss after such receipt given, shall be liable for the same as for tobacco iost from the warehouse where they are inspectors, and shall deliver the same when demanded, and take and receive of the shippers such sees as by law are due on tobacco shipped from other inspections, and account for the same as by law directed, And be it enacted, . That this act together with all other acts heretofore passed relative to the inspection of tobacco, shall ex#. on the last day of November one thousand seven Jundred and eighty one.
An act to amend the act for giving farther time to delinquent counties to pay their specific taa.
WHEREAS by an act of assembly entitled “An Furtherine act for laying a tax payable in certain enumerated allowed to commodities,” every tithable within this common-pay specific wealth is chargeable with certain specific commodi- ** ties, payable on or before the thirty first day of March last, and the time for payment of the aforesaid tax, was by an act passed at the last session extended to the first
day of October last, which said act not being promuł
gated, and from other causes the said tax has been par
tially collected. For remedy whereof, Be it enacted,
That every delinquent of the said tax due on or before the first day of October last, pay or deliver to the commissary of their respective districts on or before the first day of March next ensuing, the specific commodities due as aforesaid, which being paid, the said commissary’s receipt shall be a discharge; otherwise the
commissioners shall immediately assess the value of
such commodities due, and direct their respective sheriffs to proceed to collecting as by the said recited act is directed. And be it farther enacted, That the commissioners who were chosen in the months of August, September, or October last, carry this act into execution. •
An act for the more effectual collection of taaces and publick dues.
I. WHEREAS it hath been found by experience that an alteration is necessary to be made in the auditors office, and that a solicitor or superintendant of accounts should be appointed for the more fully calling to account all persons indebted to the publick, Be it therefore enacted, That a person be chosen by joint ballot of both houses of assembly, to act as solicitor general and to be exempt from militia duty, and to continue in office until removed by the governour with advice of council, or by joint vote of both houses, and in case of death or resignation, that the governour and council during the recess of the assembly be empowered to appoint some other fit and able person to act
in his stead until the end of the next general assembly.
The solicitor so appointed, shall not be able to act or perform any of the duties of his office until he shall
have taken the oath of fidelity to the commonwealth,
and also an oath impartially and honestly to execute
ilis duty, which oaths shall be taken during the sitting of the honourable general court before the said court, and during their vacation before some judge thereof, or before any county court within this commonwealth, and be entered of record, any judge of the general court administering such oath to certify the same to his next court in order that the same may be recorded, and a certificate shall be given to the person so qual
ified by the judge or the clerk of such court before
whom the said oaths may be taken. The said solicitor immediately on his qualifying as aforesaid, is here
by authorized and empowered to examine from time
to time the books of accounts kept by the board of auditors, and to compare the same with their vouchers, to see that all monies to be paid by their warrants are entered and charged to the proper accounts therefor, or to the persons properly chargeable therewith and that the taxes levied be also credited to their respective and proper accounts, keeping all taxes raised under any one law separate and apart from the other. To cause a correct list of all balances due either to or from the publick to be stated together with the amount of the several taxes, and lay the same before the general assembly at the first meeting of every session. To state and prepare in a regular manner accounts against all and every persons indebted to the publick, on momies advanced them for any purpose, and failing to account with the auditors therefor in due and reasonable time and attend the attorney general therewith and with such vouchers as the said attorney may think necessary. Also to state accounts for money or other publick property against all publick officers of every denomination indebted to the publick, especially against sheriffs, escheators, clerks, inspectors, commissaries, quarter-masters, keepers of publick stores, paymasters, naval officers, county lieutenants, or recruiting officers, either in the land or sea service, to collect the vouchers likewise necessary to prove their accounts, and attend the attorney for the purpose of obtaining judgments thereon at such times as are already or may hereafter be directed by law for the more speedy recovery of money in their hands due to the publick.
II. And for the more effectually obtaining that end, Be it enacted, That it may and shall be lawful for the attorney general to move for judgments on any day
Motions as gainst delinquents.
during the setting of the general or oyer courts against any person or persons indebted to the publick. The solicitor hereby appointed is also farther authorized and required to state and enter into the auditors books, the amount of all judgments that may be obtained, together with the damages and costs, that the same may be ellarged to the proper account of the person against whom a judgment has been entered, and thereupon to issue executions and send the same by express to the sheriff or coroner, the charge of which express, as well as of giving notice being first paid by the publick, to be recovered of the person against whom such execution issued, by motion in the general or county court,
The solicitor is also directed to attend to the stating
and adjusting in a proper book or books for that purpose to be provided at publick expense, all accounts for monies heretofore advanced to sundry persons before the establishment of the auditors board, and still remaining unsettled and unaccounted for, and to charge on all such debts that may appear due, depreciation; regulating himself by the price of tobacco at the time of advance, from the best information he can procure, and the price of tobacco at the time of payment agree
able to the valuation of the grand jury. And for the
To take advice of the attorney general.
To appoint a clerk,
- Solicitor’s allowance.
more effectually settling the accounts of the publick, prior to the establishment of the auditors board, the said solicitor is empowered to inspect the books and papers of the committee of safety, the council of state, the treasury office, and the navy board, and to collect all papers and vouchers necessary for the recovery of the said money, and also to superintend the stating of the continental account both past and future, the collection of the vouchers necessary for the support thereof, and direct the mode most proper for the adjusting the same. And the said solicitor is directed in all doubtful matters of law, to require counsel of the attorney general, and when farther assistance in the prosecution of his duty is necessary to employ one or more clerks, who shall be allowed for their services what the solicitor and any two of the auditors shall think proper, so that the same shall not exceed the salaries given by law to the clerks of the auditors, to be paid by the treasurer on warrant from the auditors. And for the services of the solicitor, he shall be allowed and paid out of the publick treasury in quarterly payments
on warrant from the auditors, thirty thousand pounds of tobacco, to be estimated in the same manner as directed by the act of assembly “For giving more permanent salaries to the governour, the council, and the other officers of state.” " ' " - • . III. And whereas great delays in collecting the mo- Penalty on ney, arise from the commissioners failing to return the county county assessments to the auditors office in due time, o, * and by the remissness of county courts and assessors and jo in the discharge of their duties respectively, Be it enact-sors, ened, That the justices of every county failing either to *ed. appoint commissioners in cases directed by law, or neglecting their duty in any other respect as directed by the several acts of assembly for appointing commis-sioners and prescribing their duty, shall forfeit and pay five thousand pounds of tobacco each. The commis...sioners failing in their duty as required by the said acts, shall forfeit and pay ten thousand pounds of tobacco each, and the assessors failing or refusing to perform their duty as required by the said acts, shall each of them forfeit and pay five thousand pounds of
CHAP. XVI. An act declaring what shall be a law- (Chan. Rev. Jul marriage. " ": my - - 1783, ch. 35.
I. FOR encouraging marriages and for removing doubts concerning the validity of marriages celebrated ...” by ministers, other than the church of England, Be it rites of maenacted by the General Assembly, That it shall and trimony. may be lawful for any minister of any society or con- gregation of christians, and for the society of christians called quakers and menonists, to celebrate the rights of matrimony, and to join together as man and wife, Former mar. those who may apply to them agreeable to the rules riages by and usage of the respective societies to which the par- oting ties to be married respectively belong, and such mar- #. Wor,. X, V 2