be observed.

How vacancies in the

to be sup plied.

proprietor or proprietors thereof, and shall ascertain the value of the said lands by the acre, computing the

same by an average of the value of the quantity conLands and tained in each tract or parcel of land separately, lots lots to be in any town excepted, which shall be valued separatevalued with- ly from other lands, and with due regard to their situout regard to buildings. ation; and where any lands or lots as aforesaid shall be Rules of Oct. valued pursuant to this act, the same shall be done 1777, c 2, to without having regard to any buildings or other improvements thereon. And in all valuations of land pursuant to this act, the same rules and regulations 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 quit-rents on the lands in the Northern Neck as are directed by the act of one thousand seven hundred and seventy-seven, entitled, "An act for raising a supply of money for the public exigencies." And in case of the death or inability of either of the two commissioners first commission named, the third commissioner shall then proceed to act in his stead; and in case of the death or inability: of any two or all of the said commissioners, the first magistrate acting in the said county shall, by warrant under his hand and seal, appoint other reputable freeholders in his said county to act in their stead; which warrant shall be directed to, and executed by the sheriff of the said county, who shall return the same to the next succeeding court, there to be recorded as the act of the said court: And the persons so appointed shall take the oath as above mentioned, and shall perform the duties required of commissioners by this act, either in the whole or in part, as the case may require. And where any two commissioners acting pursuant to this act shall differ in opinion as to the value of any land or lots as aforesaid, the two sums shall be added together and one half thereof shall be taken for the value Penalty on of said land or lots. And if any proprietor or propriproprietors etors of lands or lots as aforesaid, his, her, or their failing to give account tenant, attorney, or overseer residing upon the land or lots aforesaid, or in case of any infant or infants, his, her or their guardian, shall refuse or neglect to give an account of the quantity of lands or lots held by any of them or under their respective management, within the time limited for the commissioners to make return of their proceedings according to this

of lands.

to the clerk.

And of

act, such person or persons, so refusing or neglecting as aforesaid, shall forfeit and pay the sum of one hundred pounds, recoverable by information in any county court within this commonwealth, to be applied towards lessening the county levy, where the same shall be recovered; and the said land or lots shall be liable. to double taxes upon the quantity when duly ascertained, or on the estimation of the said commissioners, in the list returned by them, And the said commisCommission sioners shall make out a fair list of the names of the ers duty in proprietors of lands or lots, the quantity of land and returning lots belonging to each proprietor, and the value there- list of lands of, in separate columns, and return the same to the clerk of the court of their said county, on or before the first day of June annually; and the said clerk shall clerks therefile the same in his office, and shall make out therefrom in. three fair copies, one of which shall be delivered to the auditors of public accouuts, at their office, by the said clerk, on or before the first day of August in each year, one other copy to be set up in the court-house of the county on the next succeeding court day, and the other to be delivered to the sheriff or collector of public taxes in the said county, on or before the tenth day of June annually. And each commissioner shall be al- Allowance lowed the sum of fifteen shillings per day for the time to commishe shall be actually employed in performing the duties required of him by this act, the account of which shall be allowed on oath by the court of the county, and certified by the clerk thereof to the sheriff or collector of the public taxes, for payment out of the public money sheriff. in his hands. And the court of each county shall make such allowance to the clerk and sheriff of their said county for the services required of them as aforesaid, as they shall think reasonable, which shall be certified and paid in manner aforesaid; and all such payments shall be allowed to the said sheriff or collector, by the auditors of public accounts, on passing the accounts of the same. And when any sheriff, jus- Penalty on tice, clerk or commissioner shall refuse or neglect to sheriff, jus. perform the duties required of them respectively as and commisabove mentioned, such person or persons shall forfeit sioner. and pay for such refusal or neglect, the sum of one How to be hundred pounds in specie, recoverable on information recovered & in any county court within this commonwealth, who ted. shall thereupon enter judgment and award execution

gioners;

To clerk and

tice, clerk

appropria

for the said penalty, to be applied towards lessening the county levy where the same shall be recovered: Provided nevertheless, That the party shall have ten Two sets of days previous notice of such information: Provided commission- also, That where there shall be two or more battalions of militia in any county, the court of the said county ions of mili- may, if they see cause, appoint three commissioners for the district of each battalion, who shall in all respects be governed in their respective districts by the direc tions of this act, for the commissioners of counties.

ers where

two battal.

The taxes.

Land-tax.

Poll-tax.

Tax on

slaves.

11. And be it farther enacted, That there shall be collected, paid and distrained, for the tax of one pound for every hundred pounds, and so in proportion for every greater or lesser sum, of the valuation of all lands and lots, as the same shall be returned by the commissioners to the clerk of each county within this commonwealth; also a tax of ten shillings by every free male person, above the age of twenty-one years, who shall be a citizen of this commonwealth, and also upon all slaves, to be paid by the owners thereof, except such free persons and slaves as shall be exempted on applications to the respective county courts through age or infirmity; also two shillings for every horse, mare, colt and mule; also three pence per head for all nett cattle; also five shillings per wheel for all coaches, chariots, phaetons, four-wheeled chaises, stage waggons for riding carriages, chairs and two-wheeled chaiBilliard ta- ses; also fifty pounds for every billiard-table and five Ordinary li. pounds for every ordinary licence; which said taxes shall be paid annually in the manner herein after directed.

Horses.

Cattle.

Carriages.

bles.

cences.

ed to take

lists of taxa. ble articles,

Justices to III. And for the regular listing of all articles enube appoint merated above, Be it enacted, That the court of every County respectively shall divide the same into convenient precincts, and annually before the tenth day of April, appoint one of the justices for each precinct to take a list of the said enumerated articles therein; and every such justice shall, before that day, give public notice of his being so appointed, and at what place or And return places he intends to receive the lists, by advertising the them to the same at the most public places within his precinct, and shall accordingly attend on the said tenth day of April, if it be not Sunday, and then on the next day, and on or before the first day of June next following shall de liver to the clerk of the county court, together with the

clerk.

Clerk's duty

therein,

His allow

ance and pe

1

vouchers by him taken, a fair list of the names of all free male persons above the age of twenty-one years as aforesaid, and resident within his said precinct, and of the names of all slaves, specifying to whom they belong; and also the number of nett cattle, horses, mares, colts and mules; wheels for riding carriages above specified in this act, billiard-tables and ordinary licences; which said enumerated articles shall be placed under the names of the persons to whom they belong, and the said clerk shall file the same in his office, and shall make out three fair copies from all the lists so taken and delivered to him, and shall dispose of the same in like manner and within the same time as is herein before directed in the case of the returns made by the commissioners for the valuing of lands, and the said clerk shall be allowed for his services, and shall receive nalty. payment in the same manner as is provided therein, and he shall moreover be subject to the same penalty, which shall be recoverable and applied in the manner therein also directed; and the sheriff or collector shall be allowed the same in passing his accounts with the auditors of public accounts. And if any justice so appointed shall refuse to take, or shall fail to return, such. Penalty on justice fail. list and vouchers as aforesaid, he shall forfeit and pay ing; two thousand pounds of tobacco for the use of the county where such failure or refusal shall be, towards lessening the county levy, to be recovered by information in any county court within this commonwealth, giving ten days notice of such information to the party. And that every master or owner of a family, or in his absence or non-residence at the plantation, his or her prietors oagent, attorney or overseer, shall, on the said tenth day verseers, &c. of April, by a list under his or her hand, deliver, or failing to give in ac cause to be delivered, to the justice appointed for that counts of precinct, the names and number of all tithable persons taxable proabiding in or belonging to his or her family the ninth perty. day of April, also the number of his or her nett cattle, horses, mares, colts and mules, wheels for riding carriages as herein before mentioned, billiard tables and ordinary licences; or the master or owner thereof, or in case of his or her absence or non-residence upon the plantation, the overseer, shall be adjudged a concealer of such and so many articles above enumerated as shall not be listed and given in, and for every article so conVOL. X. 0 3

And on pro

How this penalty may be saved.

Bonds for

collection to be annually taken of sheriff's:

cealed, shall forfeit and pay five hundred pounds of tobacco, to be recovered by information in any county court within this commonwealth, for the use of the county where such concealment shall be, for lessening the county levy. And when any of the articles above enumerated shall not be listed and given in as aforesaid, the master or owner shall be subject to the payment of the taxes in the same manner as if the same had been duly listed and given in. And if any justice appointed to take the list of articles above mentioned, shall not truly enter and list all those which belong to himself in that precinct, in which the list is taken by bin, he shall be judged a concealer, and shall forfeit and pay for every article so concealed, one thousand pounds of tobacco, to be applied and recovered as aforesaid: Provided nevertheless, That if any owner, agent, attorney or overseer shall happen by sickness, absence, or ignorance of the person or place, to omit delivering his or her list on the said tenth day of April, to the justice appointed to take the same, it shall be lawful for such person to deliver or send his or her list to the house of such justice at any time before the last day of the said month, which shall discharge him or her from the penalty aforesaid.

IV. And for the collecting and accounting for the taxes imposed by this act, Be it enacted, That the court of every county within this commonwealth respectively, shall, in or before the month of May annu ally, take bond of the sheriff, with sufficient security, in the penalty of ten thousand pounds, payable to the treasurer of this commonwealth for the time being, and his successors, for the use of this commonwealth, and conditioned for the true and faithful collecting, paying and accounting for all taxes in his county hereby imposed, and the said bond shall be recorded in the court where the same is taken, and an attested copy thereof shall be transmitted by the respective clerks without delay to the auditors of public accounts, which shall be admitted as evidence in any suit or proceeding foundWhen the ed thereon. And the said sheriff shall, from and after taxes to be the tenth day of June annually, collect and receive from all and every person and persons chargeable therewith, the taxes imposed by this act in his said county; and When dis. in case payment be not made or received on or before trained for the first day of July annually, the said sheriff shall have

A copy sent to the auditors which

shall be evidence.

collected.