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Assembly, That from and after the passing of this act Inspectors' there shall be paid to the inspectors (in lieu of their

fees.

open.

former salaries and allowances) two dollars for every hogshead of tobacco which they shall pass as good and merchantable; one dollar for every hogeliead which they shall refuse upon inspecting the same, to be paid by the proprietor; five dollars for every hogshead which shall 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 sum of six dollars for every hogshead prized up and exchanged for transfer notes; the payment of ten shillings 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 books be paid by the shipper to the inspectors delivering the to be always same. And be it farther enacted, That the books directed 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. The inspectors upon passing any tobacco, shall give their note for the same, without any exception therein against losses by theft or otherwise, upon pain of being removed from their office, and rendered incapable of holding any office for the future. No inspector, picker, or other person employed at any warehouse, shall purchase tobacco for himself or others, or be sein 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 stow away and deliver tobacco, and one of them shall attend at all times (Sundays excepted) for delivering toco; 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 turn up his own tobacco. There shall be paid for turning up 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 until it shall be otherwise directed by the court of the

To give receipts for to

bacco pass

ed, without any exception against

losses.

Inspectors not to deal

hands.

tobacco.

When in

account for

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 preventing 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 be 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 prices. The inspectors shall, in the month of September in every year, or at the next court to be held for their spectors_to county, give in an account of all the tobacco remain- tobacco reing in their several warehouses, distinguishing such as maining; & shall have lain in the warehouse twelve months; which how such tobacco having so lain twelve months (except where it disposed 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 month each hogshead shall remain in such warehouse, payable to the inspector, who shall account for the same with the proprietor of such warehouse, upon complaint made to any court that the warehouses within their county are insufficient or out of repair, such court Insufficient shall appoint two of their members to inspect the same, warehouses and the fixtures thereunto belonging, and shall take how repairsuch order therein as may appear proper; and if the ed. 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 annually, under penalty of one hundred pounds, to be

ted for pick.

fees.

paid by the inspectors neglecting so to do.

And to Houses, &c. prevent impositions and exactions upon persons reappropria- sorting to the publick warehouses, the court of every ing 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 tobacco, 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, he 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 cight shillings per hogshead for all tobacco inspected at any warehouse by the proprietor or person bringing the same to the inspectors at such warehouse, who are to collect such rent and pay the same either into the treasury in the manner herein before directed (in. case of refusal to repair) or to the proprietor in the month of September annually; and if any inspector sball 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, shall be recoverable in any court of records. within this commonwealth by action of debt, and shall be to the use of him who will sue for the same within twelve months. Inspectors to be allowed six per centum 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.

CHAP. XVIII.

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

TOWARDS supporting the publick credit and pro- Tax, payable viding for the armaments employed, as well in the in commodimore immediate defence of the commonwealth, as for ties. its quota of troops on continental establishment; Be it 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 incapable of labour) one bushel of wheat, or two bushels of Indian corn, 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 (being an infant) or by the owner of any slave, or by the parent or guardian of such owner fbeing 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 hundred 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 some of their several court days in the months of Au- 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, and 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 ries of tax, the most publick places within the county, the place pointment & or places of delivery so appointed, and shall have pow- duty.

Places of

their ap

er to procure storehouses and employ a commissary 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 tobacUn non-pay- co to be prized. The said commissioners shall, immenent of tax diately after such accounts are rendered, make out from in commodi- them and from the last list of tithables in their county paid in mo- (to be furnished to them for that purpose by the clerk

ties, to be

ney.

stress.

of the court) distinct accounts of all deficiencies occasioned 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, cerPower of tified under their hands. For all sums so due from 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 ers and com- commissioners hereby directed to be appointed, shall annually, on or before the fifteenth day of May, transluty, allow. mit to the governour, a copy certified under their hands of the accounts delivered to them by the respective commissaries, annexing the name of each commissary to his proper account, who shall thenceforth act under such directions as shall be given by the governour, with the advice of the council, for effecting the purposes of this act. The court of the county shall

missaries of

tax, their

ances, and liabilities.

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