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5 Assembly, That from and after the passing of this act Inspectors' jjlere snail be pajj to the inspectors (in lieu of their •' former salaries and allowances) two dollars for every

hogshead of tobacco which they shall pass as good and merchantable; one dollar for every hogehead which they shall refuse upon inspecting the same, to be paid by the proprietor; five dollars for every hogshead which shvill be reprized, for reprizing and nails, to be paid by the person receiving the same, in lieu of six shillings allowed by a former act of assembly; and the stun of six dollars for every hogshead prized up and exchanged for transfer notes; the payment often shil-? lings per hogshead on all tobacco prized up to cease and determine; and one dollar for every hogshead of tobacco which shall be delivered for exportation, to Their booVs ^e Paic^ ^y t^ie smPP8r to tne inspectors delivering the .to be alwavs same, And be it farther enacted, That tire books diopen. * reeled to be kept by the inspectors, wherein shall be set down, an account of all tobacco received, refused or shipped by them, shall be open for the inspection of all persons resorting to the warehouses, without fee Or reward, upon pain of forfeiting fifty pounds by any inspector refusing to produce his books when required, To give re-The inspectors upon passing any tobacco, shall give ceiptsforto, tnejr note forthe same, without any exception therein eof'without against losses by theft or otherwise, upon pain of beany excep- ing removed from their office, and rendered incapable tion against of holding any office for the future. No inspector. Inspectors jpicker, or other person employed at any warehousej not to deal shall purchase tobacco for himself or others, or be se^ in tobacco, curity for such as do purchase, on pain of forfeiting five hundred pounds, and being rendered incapable of holding any office in the commonwealth hereafter. The inspectors at each warehouse shall find hands to To find g£OW away and deliver tobacco, andjone of them shall at^' tencj at ajj t|mes ^Sundays excepted) for delivering to

co; the hands employed by them may turn up tobacco for such as come to the warehouse, provided they give no interruption to others, or improper preference, or prevent or delay any person who may be inclined to Fees for £Urn Up niS own tobacco. There sh^ll be paid for turning up tobacco, four dollars, and no more, by the proprietor to him who will do the service; and if any person shall presume to pay or receive a greater sum if shall be othei,wise direttei bv the court of ?tbv county wherein the warehouse may be, he or she so

paying or receiving shall forfeit fifty pounds, or be

committed to prison for six months. And for prevent*

ing impositions and exactions for the future, the courts

of the several counties wherein any publick warehouse

may be, shall, at the time of nominating in every year,

fix the price to be paid for turning up tobacco, and

no person shall presume to pay or receive more, under

penalty as aforesaid. When any tobacco shall be re- Refused to

fused, the proprietor may pick the same if he think bacco may

proper, within one month, or may employ any person b^ picked.

to do it for him, who shall have free use of the houses

and prizes set apart for that purpose, who shall receive

in money one tenth part of the value of the tobacco

saved, for the service, and no more, to be ascertained

by the inspectors according to the current selling pri

ces. The inspectors shall, in the month of September When in,

in every year, or at the next court to be held for their specters to

county, give in an account of all the tobacco remain- tobacco re

ing in their several warehouses, distinguishing such as maimng; #

shall have lain in the warehouse twelve months; which how such

tobacco having so lain twelve, months (except where it 056 of,

may belong to the United States, or either of them)

shall not remain at the risk of the publick, and shall

be liable to pay twelve shillings per month for every

rrionth each hogshead shall remain in such warehouse^

payable to the inspector, who shall account for the

same with the proprietor of such warehouse, upon com

plaint made to any court that the warehouses within

their county are insufficient or out of repair, such court

shall appoint two of their members to inspect the same,

and the fixtures thereunto belonging, and shall take how repair

such order therein as may appear proper; and if the

proprietor, upon notice given him, will not put the

warehouse in repair, the court shall direct it to be done,

and the expenses attending the same, shall be paid by

the treasurer, upon a certificate from the auditors; and

to repay such expense, the inspectors shall pay three

fourths of the rent of such warehouse into the treasury,

until a sum sufficient be raised, and one fourth to the

proprietor, his guardian, agent, or attorney, as the

case may be; the account for such rent retained, shall

be rendered to the treasurer, and the money arising

thereby paid to him in the month of September an

nually, under penalty of one hundred pounds, to be

paid by the inspectors neglecting so to do. And to Houses, &c. prevent impositions and exactions upon persons reappropna- sorting to the publick warehouses, the court of every ted for pick- i • r i • i n •*

in^tobacco, county wherein such warehouses are situate, shall in

the month of September annually, or at their next court, direct one of their members to set apart and appropriate at each warehouse, a proper house for receiving, and in which may be picked, all refused tobac* CO* and shall also direct a proper number of prizes to be set up for the purpose of reprizing such tobacco; and if any person employed in picking tobacco shall make use of any house or prize, other than those appointed for that purpose, lie shall forfeit fifty pounds for every offence to be recovered as herein after directed, or upon non-payment shall be committed to prison without inspection bail or mainprize for six months. There shall be paid ^eeq' eight shillings per hogshead for all tobacco inspected

at any warehouse by the proprietor or person bringing the same to the inspectors at such warehouse* whcv are to collect suiGh^rettt and pay the same .either into the treasury in the manner herein before directed ("in case of refusal'.to repair j, or to the -.proprietor m the month of September annually; and if any inspeet^T shall refuse to account with the proprietor of the warehouse, or make such payment, he or they shall forfeit five hundred pounds. All and every penalty incurred by this act,isiiall lie xee<wer$M&^m^^wi^?rm®^^ within; this commomvetidxhtb^ aettairf^^^^a^afesteE. be to the use; o£ hiw

twelve months* inspectors tja:be -attawed simper ^eeiter turn on all monies to be collected by virtue of this act* So much of an act entitled "An act for reviving several publick warehouses for the inspection of tobacco," as comes within the perview of this act, is, and stands hereby repealed,


An act for laying a tax, payable in certain enumerated commodities.

. TOWARDS supporting the publick credit and pro- TaXjpayabie viding for the armaments employed, as well in the in comijiocUmore immediate defence of the commonwealth, as for ties. its quota of troops on continental establishment; Be ii enacted by the General Assembly, That for every man above sixteen years old, and every woman slave of like age (except such as by the courts of the respective Counties shall have been discharged from the county levy, or from age or infirmity adjudged by the commissioners of the tax incapab-le'of labourj one bushel of wheat, or two bushels of Indian com, rye, or barley, or ten pecks of oats, or fifteen pounds of hemp, all sound, clean, and merchantable, or twenty eight pounds of inspected tobacco in transfer notes, shall be delivered by him or her, or by his or her parent or guardian f being an in fan tj or by the owner of any stave, or by the parent or guardian of such owner f being an infant,) to the commissary to be appointed for that purpose, at the place or places hereafter by this act directed to be appointed in the county in the month of March, in the year one thousand seven hun~ dred and eighty, and in each of the four next succeeding years. And for carrying this act into execution; Be it enacted, That the court of each county shall, on p]aces Of some of their several court days in the months of An- deposit,how gust, September, or October, 'in the present and each fixed. of the four next succeeding years, appoint two commissioners, who shall have power to fix on some one certain place in the smaller counties, aud in the larger counties on two, or if absolutely necessary, on three certain places within the same, for the receipt and delivery of such commodities, having regard as well to. the convenience of the people, as to the purposes of safe storing, manufacturing, and removal to the publick magazines, any of the said commodities. The Commissasaid commissioners shall notify by advertisement at r*es of tax, the most publick places within the county, the place po^t or places of delivery so appointed, and shall have pow- duty.

or to procure storehouses and employ a comtfnssarf at each place so appointed, to receive and keep accounts of the commodities so delivered. Every such commissary shall give to the party, a receipt for all commodities delivered him, safely keep them in the storehouses provided for that purpose, employ and contract with millers ("according to the advice and directions of the commissioners^ for the manufacturing into flour or meal, any wheat or rye, and packing the same in proper barrels for its preservation; and shall annually within ten days next after the last day of March, render to the said commissioners an account upon oath of all the commodities received by him, stating against each persons name the quantity and kind of every article, and what quantity of wheat and rye hath been delivered to be manufactured, or tobac~ on non-pay- co to be priced. The said commissioners shall, imtneinem of tux diately after such accounts are rendered, make out from in commodi- i\}em ancj from t^e jast jjst of tithables in their county

paid in 'mo- (to ^e furnished to them for that purpose by the clerk pey. of the courtj distinct accounts of all deficiencies occa

sioned by non-payment of the said commodities; charging each person so deficient with the same in money, and estimating Such deficiency as if the whole had been in wheat, at the highest market price thereof upon navigable water for exportation at the time of such estimation; and shall annually, on or before the first day of May, deliver to the sheriff and to the commissioners of the tax for the county, copies of such accounts, cer~ Power of t;fie(j uncier their hands. For all sums so due from ^,re^3. each person respectively, the sheriff shall have the like power to distrain, be entitled to the same fees and commissions, and accountable in the same manner as in the collection of other taxes; and the said commissioners of the tax for the county are hereby empowercommission- ed to settle with, and charge him accordingly. The ersunde:>m- commissioners hereby directed to be appointed, shall taxthelr0 .annua%, on or Before the fifteenth day of May, trans'iiity, allow, mit to the governour, a copy certified under their ances, and hands of the accounts delivered to them by the respecJmbihties. tjvc commissaries, annexing the name of each commissary to his proper account, who shall thenceforth act under such directions as shall be given by the govemour, with the advice of the council, for effecting the purposes of this act. Trie court of the county shall

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