Executions judgments against she riffs for tax es, suspend ed. conditions. payments without prejudice to the public. And where as it is just and reasonable that such sheriffs or collectors as are willing to make payments without loss to the public, should be relieved from the interest and damages accruing on the said judgments; II. Be it enacted by the General Assembly, That until the first day of August next no execution shall issue on any judgment against a sheriff or collector, and he or they paying into the public treasury, before the said first day of August, the amount of such judgment in specie, civil list warrants, or warrants for interest due to officers and soldiers, or in the commutable articles, and in the porportion and at the rate thereof as declared by law, shall be acquitted of the interest and damaUpon what ges on such judgment. Provided, That unless in the case hereafter provided, the amount of the warrants and specie offered shall not exceed the sum or quantity thereof collected of the people for taxes; that the notes for tobacco or flour shall not be of a date elder than is allowed by law, on a computation from the time at which the payment may be offered, except it shall appear by the oath of the party, or other evidence satisfactory to the treasurer, that the same notes had been before tendered to him in payment, and were at such tender within the period allowed by law. Provided also, That the deerskins, notes for hemp or flour, shall have been received of the people in payment of their taxes. Provided also, That any sheriff or collector may discharge in specie, and at the rate established by law, any balance against him by reason of deerskins, for notes for hemp or flour, by him tendered to the treasurer, and by him in pursuance of this act refused, Benefit of And provided, That any sheriff owing a balance to the tended to all public, for which no judgment may have been rendered, shall have the full benefit of this act. And whereas it hath been represented to this general assembly, that influenced by the apparent impossibility of completing their collections, several sheriffs and collectors have been induced to purchase, on their own account, quantities of hemp, the notes for which they are willing to pass in discharge of the taxes due from their counties; this act ex sheriffs ow ing a bai ance to the common wealth. III. Be it further enacted, That the treasurer sha!] receive any such notes at the rate of thirty-seven shil fings and six per hundred, provided the quantity shall ceivable in not exceed the proportion thereof as by law declared. And provided also, That proof, by persons disinterested in such transactions, shall be made before two jus Hemp res tices of the peace, one being of the quorum, and by them certified to the treasurer, that such hemp shall have been purchased before the first day of June in the present year, and for the purpose herein mentioned, and no other. IV. And be it further enacted, That in all cases where judgments may on the said first day of August remain unsatisfied, executions shall immediately thereafter issue against every delinquent sheriff or collector, for the balance appearing to be due, and the interest and damages on the said balance, the whole amount thereof to be discharged in specie only. taxes, and CHAP. III. An act to amend the act, intituled, An act to amend the act for adjusting claims for property impressed or taken for public service. 1. WHEREAS from the great variety of public business, in which the auditors of public accounts are necessarily engaged, it is found impracticable for them to settle and adjust the claims of all persons against this state, agreeable to the directions of an act, intituled, "An act for auditing certain public claims," so as the public creditors may receive warrants for the same be fore the first day of August next, being the time fixed by an act of the last session of assembly for collecting the several taxes imposed by an act "For calling in and redeeming certain certificates:" For remedy whereof, Ch. CXLVI in original, Preamble Commission ers to settle II. Be it enacted by the General Assembly, That two claims for coumissioners be appointed, by joint ballot of both property im houses of assembly, who, upon taking the following pressed for public sexoath, to be administered by a justice of the peace, that vice To keep a register of warrants is sued, and re is to say. "I, A. B. do swear that I will, to the best of my skill and judgment, faithfully and truly execute the duties required of me, by an act, intituled, 'An act to amend the act. intituled, An act to amend the act for adjusting claims for property impressed or taken for public service;' without favor, affection, or partiality. So help me God." Shall have the same powers, and perform the like duties, as are given to, and required of, the auditors of public accounts, by the act for adjusting certain public claims. The auditors shall furnish the said commissioners, so soon as may be, with all the certificates and other papers respecting the said claims returned and lodged in their office, distinguishing upon which of them they have issued warrants; and the said commissioners shall enter in a book to be provided for that purpose, in alphabetical order, the names of all persons in each county to whom they shall issue warrants, and the amount thereof, and return the said book to the auditors on or before the first day of January next, and to expedite the said business, the commissioners shall have power, and are hereby authorized, to appoint two clerks. All warrants signed commission by the said commissioners shall be receivable in payment of taxes in the same manner as if they had been signed by the auditors of public accounts. turn it to auditors. Warrants or certificates issued by ers, receiva. ble in taxes. time, & cer tify them to commission ers. warrants. County III. And be it further enacted, That it shall be lawcourts to ad- ful for the county courts to receive and adjust the just claims, for a limited claims of all persons for articles impressed or taken for public use, until the first day of October next, and no longer, to be certified and sent by the clerks of the said courts to the commissioners appointed by virtue of this act. Where any certificate shall be lost, or claim alCommission- lowed by the said courts, for which there shall be no ers to grant certificate, the commissioners shall adjust such claims agreeable to the allowance of the courts, and issue their warrants for the same according to the prices fixed and established by the act for adjusting certain public claims. The auditors of public accounts shall, upon application for that purpose, re-audit warrants issued by them for paper money on account of articles imney, & issue, pressed or taken for public use, and also for services them in spe- performed, and grant other warrants in specie, according to the prices allowed by law for such articles, and such services respectively; any law to the contrary thereof notwithstanding. They shall also to the staff Auditors may re-audit warrants, in paper mo cie. 1. WHEREAS three acts of assembly passed in the years one thousand seven hundred and eighty-one, and 1781, e 13, one thousand seven hundred and eighty-two, the one & Oct. 1782, intituled, An act for calling in and funding the paper money of this state;" one other intituled, An act to see May 1782 ascertain the losses and injuries sustained from the de- c 10, Oct. predations of the enemy, within this commonwealth," 1762, c. 4, and one other intituled," An act to ascertain the num- 10. Oct. 1783, ber of people within this commonwealth," will expire at the end of this present session of assembly, and it is expedient and necessary that the same should be far ther continued: Be it therefore enacted, That the said several recited acts shall continue and be in force from and after the expiration thereof until the first day of December next, and no longer VOL. XI. Chapter CXXIX in original.] Preamble. Distress for taxes postponed. CHAP V An act to suspend the operation of the act, intituled, An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act. I WHEREAS it is found necessary for the ease and convenience of the citizens of this commonwealth in their present distressed state, that the operation of the act, intituled, "An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue into one act," be postponed to a future day: H. Be it therefore enacted by the General Assembly, That no distress for any tax imposed by the said act shall be made before the twentieth day of November III. And be it further enacted, That the several sheriffs whose appointments will terminate in the month of collect, al November next, shall, nevertheless, have full power to the taxes aforesaid, which though the compleat the co to perform; and shall have |