Where and

how sheriff to advertise

power to distrain the lands or slaves, goods or chattels which shall be found upon the lands, and in the possession of the person so indebted or failing, notwithstanding such lands, slaves, goods or chattels, shall be com- and sell. prised in any deed or mortgage; and if the owner thereof shall not pay the faxes due within five days after such distress, such sheriff or collector shall and may lawfully sell the same, or so much thereof as shall be sufficient to discharge the said taxes and the charges of distress and sale, giving six days notice of the day and place of sale, by advertising the same at the church or other public places in the parish wherein such distress shall be, on the next Sunday after the expiration of the said five days, which sale shall be good and effectual

or distresses.

How to ac

in law, against all persons whatsoever: Provided, That Directions in in all cases where any sheriff or collector shall make case of lands seizure of any lands by virtue of this act, he shall give distrained. at least four weeks notice in the public papers before any sale shall be made of the same; and where other sufficient effects can be had thereon, distress shall not be made of such lands: Provided always, That where Penalty for unreasonable seizures or distresses shall be made, the unreasonaparty grieved shall have an action against the sheriff ble seizures or collector, and shall recover full costs where any damages shall be given; and the said sheriff or collector Sheriff wher shall duly account for and pay into the treasury of this to account & commonwealth, on or before the first day of Septem- pay taxes. ber annually, the full amount of all taxes imposed in his said county, deducting therefrom an allowance for insolvents, and such other allowances as this act directs to be made, and five per centum for his commissions thereon; and before any allowance shall be made in the Commissions case of insolvents, the sheriff shall return a list thereof to the court of his said county, and shall make oath that the same is a true list of insolvents within his coun- cies, how allowed. ty, an attested copy of which shall be delivered to the auditors of public accounts by the sheriff, and the same shall by them be allowed in passing the accounts of such sheriff. And in case the said sheriff shall fail to account for and pay into the treasury as aforesaid, the ceeded amoney or other articles in lieu thereof, imposed by this gainst for act, and received by him for taxes, every such delin- failure. quent sheriff or collector, shall be liable to a judgment against him, on motion to be made by the solicitor or Motion. other person appointed for that purpose, at any time

count.

Insolven

How pro

Damages.

How taxes may be paid.

What pro portion of land tax in gold or silver, & what

in certain paper money.

during the sitting of the general court, in the month of October, after such failure, for the amount of the taxes due, and ten per centum for interest and damages, for the use of the commonwealth; and thereupon execution shall issue. And there shall be paid by all and every person and persons chargeable therewith, to the sheriff or collector of the same, the taxes herein before enumerated; which said taxes shall be paid in Spanish milled dollars at the rate of six shillings each, or in other current gold or silver coin at a proportionate value, or in the bills of credit herein after mentioned, or in such produce of this commonwealth, at such rate, and in such manner and proportion, as is herein after mentioned, to wit: one tenth part, or two shillings in the pound, of the tax on land, shall be payable at the option of the persons paying the said tax, in the bills of credit emitted on the funds of this commonwealth and the faith of the United States as pledged by the resolutions of congress of the eighteenth of March, in the year one thousand seven hundred and eighty; and the interest due on the said bills shall be computed and allowed to the payer at the time of payment thereof, for the said tax: And the said bills of credit so received shall be paid into the treasury and not re-issued, but shall remain in the treasury to be burnt and destroyed. Other taxes, And all other taxes on articles enumerated as aforesaid, payable in to be paid by this act (except the tax on land) shall be specie, tobacco, hemp, payable (at the option of the payer) one half thereof in specie, tobacco or hemp, and the other half in specie, tobacco, hemp or flour, to wit: In inspectors receipts or notes for good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty-five shillings per hundred, with an allowance of twelve shillings and six-pence for inspection and cask, or in transfer receipts or notes for tobacco at the rate of one hundred and six pounds for one hundred pounds of crop tobacco, at any public inspection within this commonwealth; or in inspectors receipts or notes for sound, clean and merchantable hemp, delivered at the warehouses provided or to be provided for the reception thereof, at the towns of AWarehouses lexandria, Fredericksburg, Richmond, Petersburg and for hemp, West-Point; which said receipts or notes for hemp shall be received in discharge of taxes, according to this act, at the rate of fifty shillings per hundred; or in receipts

or flour.

where established.

of flour,

Power of go

vernor, &c.

Treasurer to

for sound and merchantable flour, delivered at the warehouses, provided or to be provided by the inspectors Inspections and receivers of hemp at the aforesaid towns in casks, where esta and not inspected more than three months, when offer- blished. ed in payment, at the rate of sixteen shillings and eight pence per hundred, with an allowance of two shillings and six pence for cask and inspection; and any person or persons chargeable with taxes by this act, and paying the same in the manner herein directed, shall be discharged thereof, and may demand and receive of the sheriff or collector a receipt or discharge accordingly: Provided nevertheless, That the governor, with the advice of the privy council, may appoint such other place or places, person or persons, for the reception of to appoint flour pursuant to this act, as the exigencies of this com- other places. monwealth shall require, and the notes or receipts of such persons shall pass in payment of taxes in the manner herein before directed, for paying the notes of the receivers of flour, on public account. And the treasudeliver lists rer for the time being shall make out a fair list of the of receipts receipts so paid into the treasury for taxes as aforesaid, to the goand shall deliver the same, duly certified, to the gover- vernor, who nor of this commonwealth, who, with the advice of the shall direct privy council, shall direct the said tobacco, hemp and the commo. flour to be sold from time to time as occasion may re- dities.. quire, for current gold or silver coin, which shall be forthwith paid into the treasury, or otherwise to dispose of the said hemp, tobacco and flour in payment of the debts and contracts of this commonwealth, on the best terms that can be obtained, in like manner as if the same had been current gold and silver coin actually paid into the treasury, having a due regard to the appropriations which are or shall be made of the revenue of the commonwealth, arising from this act, by Directions the general assembly. And the courts of the counties for appoint. respectively in which the aforesaid towns of Alexan- ing inspecdria, Fredericksburg, Richmond, Petersburg and West- tors of flour. Point shall be, are hereby authorized and required to provide good and sufficient warehouses for the storage At what pla of hemp and flour according to this act, and to appoint

one or two reputable persons as the case may require within the said towns respectively, for the receiving, safe keeping and delivering of the said hemp and flour on public account, and for inspecting the said hemp; who, in the receipts given by them, or either of them,

the sale of

ccs.

Tax on patents for

lands ex

ceeding 1400 acres;

except boun

ties to offi. cers.

shall specify the names of the persons or owners delivering the same, the number and quantity of each bundle of hemp, and the warehouse number and nett weight of each barrel of inspected flour received, for which the inspectors manifest shall be produced and filed at the said warehouse as a voucher, to prove the inspection thereof, before the delivery by the owner. And the said courts respectively shall make such reasonable allowance to the inspectors or receivers aforesaid, for their services, as they shall think proper, and shall certify the same to the auditors of public accounts, and all other expences attending the said warehouses, for the receiving and delivering of the hemp and flour aforesaid, shall be allowed and certified in like manner, and shall be paid out of the money in the public treasury arising from the sale thereof. And the said inspectors or receivers of hemp and flour shall, before entering upon the duties of their office, give bond in a reasonable penalty, payable to the treasurer for the time being, or to his successors, for the use of the commonwealth, conditioned for the due and faithful performance of the duties required of them by law, in the execution of their said office; and in case of failure in any court, inspector or receiver respectively as aforesaid, such court shall be liable to the same penalties as is provided in the case of courts neglecting or refusing to appoint commissioners by this act, to be recovered and applied in like manner; and such inspector or receiver shall be liable to damages, upon the action of the party grieved, and shall moreover forfeit and pay the sum of one hundred pounds, recoverable in any county court, for the use of this commonwealth.

V. And be it farther enacted, That there shall be received, accounted for on oath, and paid into the treasury of this commonwealth by the register of the landoffice for the time being, every half year, to wit: on or before the first day of April and the first day of October in every year, the tax of five shillings for every hundred acres of land exceeding fourteen hundred acres contained in any patent hereafter to be granted, except in cases of land allowed to officers as bounties, which said tax the said register is authorised to demand and receive before granting the said patent; and the said register shall account for and pay the money arising from the aforesaid tax, in the same manner as is

directed by this act in the case of sheriffs accounting for and paying the taxes received by them, and in case of failure shall be liable to the like penalties, to be recovered in like manner.

sels;

VI. And be it farther enacted, That on all vessels, Duty on vesat entrance or clearance from or to foreign parts, there shall be paid by the master or owner thereof, the duty of one shilling and three pence per ton, to the collector of duties at the port or ports established or to be established for the entrance and clearance of such vessels; and for every gallon of rum, brandy and other distilled On spirits & wine impor spirits, and for every gallon of wine, which shall be im- ted; ported or brought into this commonwealth either by land or water, from any port or place whatsoever, the duty or custom of four pence shall be paid by the owner or importer of the same; and for every hundred On sugar; pounds of sugar which shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty or custom of four shillings and two pence; and for every pound of coffee which On coffee; shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty of one penny; and for all other goods or merchan

dize which shall be imported or brought into this com- On all other monwealth as aforesaid, from any port or place what- goods imsoever, the duty of one per centum, ad valorem on the ported. amount per invoice of such goods and merchandize;

all which said duties shall be paid by the owner or importer of any of the articles or merchandize above mentioned.

Masters of

VII. And be it farther enacted, That the master or purser of every ship or other vessel, importing any vessels imgoods, wares or merchandize, liable to a duty, by vir- porting goods, when tue of this act, to any port or place within this com- and how to monwealth, shall, within forty-eight hours after his ar- report. rival, make a true and just report upon oath, with the collector of the duties in the said port or place, of the burthen, contents and loading of such ship or vessel, with the particular marks and numbers of every cask or package whatsoever therein laden, with spirits, wine, sugar, coffee and other merchandize, and the quantity of such spirits, wine, sugar and coffee, and the value of such other merchandize, and to whom consigned, to the best of his knowledge; and also where and in what