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the following oath: "You shall swear diligently and
carefully to receive and examine all hemp brought to
the ware-house where you are inspector; and that you
will not pass any hemp that is not in your judgment
sound, well conditioned, merchantable, and clear of
trash; nor pass or i any bale of hemp contrary to
the intent and meaning of this act; nor refuse any hemp
that in your judgment is sound, well conditioned, and
fit for exportation; and that you will not alter or give
out any hemp other than that for which the receipt to
be taken was given; but that you will in all things well
and faithfully discharge your duty in the office of an
inspector according to the best of your skill and judg-
ment, agreeable to the directions of this act, without
fear, favor, affection, malice, or partiality." So help
you God.
XI. And be it further enacted, That if any county courts for ne-

Penalty on
court shall fail or refuse in directing such houses as are glect of duty.
necessary, and also providing screws, scales, and other
necessary conveniences, at the places to be appointed
by this act, which they are hereby authorized to do out
of the funds aforesaid, shall forfeit and pay three hun-
dred pounds; to be recovered with costs by action of
debt or information against such justices jointly, one
moiety to the prosecutor, the other moiety to the com
monwealth.

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CHAP. XXXVIII.

An act to ascertain the quantity of
land, the improvements thereon, and

the number of people, within this
commonwealth.
1. WHEREAS by the eighth of the articles of Preamble.
confederation and perpetual union, it is agreed and
declared, that all charges of expen-
ces for the common defence or general welfare, allow.

war, and all other
ed by the United States in Congress assembled, shall
be defrayed out of a common treasury, which shall be

supplied by the several states in proportion to the velue of all land within each state, gramled to or survey ed for any person, as such land and the buildings and improvements thereon shall be estimated, according to such mode as the United States in Congress assembled, shall from time to time dire and appoint. And whereas the proposition made by the United States in congress assetobled, for changing the said rule of apportionment, and agreed to, by this state, may not meet with the unanimous concurrence of the several states, and measures ought therefore, to be taken for carrying the said eighth article into execution: And whereas also, with this view the United States in coir gress assembled, have, by their act of February the seventeenth, one thousand seven hundred and eightythree, called upon the legislature of each state for a just and accurate account of the quantity of land therein, granted to or surveyed for any person, the number of buildings thereon, distinguishing dwelling houses from other buildings, and the number of inhabitants, distinguishing while from black: And whereas, by the laws now io force, the quantity of land and the number of black ivhabitants within this commonwealth are

already ascertained: Quantity of

II. Be it therefore enacted, That the courts of each land, value of county and corporation within this commonwealth, improve. shall, at their court to be held in the month of August ments, and census of in. or September next, proceed to lay off and divide the habitants of county or corporation into convenient precincts, and Virginia, how at the same time shall appoint one justice of the peace taken.

for each precinct, to take a list from each person within the same of the number of white persons in each family therein, and the number of buildings, distinguishing dwelling-houses from other buildings. Every justice so appointed, shall give public notice at what place or places' within his precinct he intends to receive the said lists; by advertising the same at the most public place within such precinct; and shall, on or before the first day of March next, deliver to the clerk of the county or corporation court, a fair list of the buildingś upon the lands, and of the number of white persons therein, from which list so delivered in, the clerk shall make out a fair copy, and deliver the same, or cause it to be delivered, to the governor on or before the first day of May next; and the governor shall, as

soon as complete copies of all such lists shall be delik vered to him, transmit the same, together with an ac count of the quantity of land and number of black persons within this commonwealthy to the United States in congress assembled. Every owner of a family, or in case of his or her absence or non-residence at the plantation, the overseer of the same neglecting or fails ing to deliver, or cause to be delivered, to the justice appointed for that precinet, such : list als aforesaid on or before the first day of January, shall forfeit and pay ten pounds; to be recovered with costs by information in the court of the county or corporation slrere such neglect or failure may be, and applied towards lessens ing the county-levy. Every justice or clerk of a coure refusing or failing to perform the duties respectively required of him by this act, shall forfeit and pay fifty pounds; to be recovered and applied in like manner as is herein before directed in the case of other forfeituresa Where any colinty, court withio this commonwealth may have already proceeded to lay off their county into preeincts, under the act passed at the May session of assembly, one thousand seven hundred and eightytwo, intituled, "An act to ascertain the number of people within this commonwealth," they shall notwithstanding lay off and divide the same again, and perform the duties respectively required of them by this act, in the same manner as if the said recited act had not been made. All and every act or acis, contrary to the purview and meaning of this act, shalt be, and the same are hereby tepealed.

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CHAP. XXXIX

See May, 1782 An act to revive and amend an act; in- ch 50,ante,pa

tiluled, An act for calling in and Further pro

redeeming certain certificates. deeming mili* I. WHEREAS the operation of an act, intituled, ** An act for calling in and redeeming certain certifin

tary and on ther certif. catesi

Vol. XI.

tases

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cates, bath expired, and many certificates being yet iä
the hands of the citizens, for the redemption of which
no provision-hath been made, it becomes necessary to

revive and amend the said act: Additional

II. Be it therefore enacted by the General Assembly, That there shall be paid a tax of one per cent. for every huudred pounds, and so in proportion for a greater or lesser sum, of the valuation of all lauds and lots as the

same is charged under the act for equalizing the land On lands.

táx; also a tax of ten shillings by every free male per: Poll tax. son above the age of twenty one years who shall be a

citizen of this commonwealth; and also the like tax of On slaves.

ten shillings upon all slaves above the age of sixteen
years, to be paid by the owners thereof, except such
free persons and slaves. as shall be exempted by the re-

spective county courts through age or infirmity; also Horses. two shillings for every horse, mare, colt, and mule; also Caitle.

three pence per head for all cattle; also five shillings Carriages.

per wheel for all coaches, chariots, phaetons, four wheel-
ed chaises, stage waggons for riding carriages, chairs,

and two wheeled chaises; also fifteen pounds for every Billiard 12. billiard table, and four pounds for every ordinary lips bles.

cence; over and above the taxes imposed by any act or Ordinary li.

acts of assembly, The court of every county shall beBonds to be fare the month of January annually, take bond of the taken of she sheriff with sufficient security, in the penalty of ten thouriffs.

gand pounds, payable to the treasurer of this common-
wealth for the time being, and his successors, for the
use of the commonwealth, and conditioned for the true

and faithful collecting, paying, and accounting for all
Certified co the taxes in his county hereby imposed; and the said
py evidence.
bond shall be recorded in the court of the county

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, and admitted as evidence in any suit or proceeding founded thereon; and the said sheriff shall, from and after the last day of January in every year, distrain for and

pay

the taxes Taxes when hereby imposed in his said county, under the like regydistrainabie. Jations, allowances, and penalties, as are prescribed by act,'intituled, " An An act to amend

and reduce the several nets of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act.” « Provided nevertheless, That the commissions to sheriffs for collecting the said taxes, shall

cences.

be payable in kind. Every person and persons charge. Sheriffs comable with the said taxes, shall pay the same to the sher

missions. iff or collector, either in Spanisl, milled dollars at the

Taxes in rate of six shillings each, or in other current silver or what payable gold coin at a proportionate value, or in mihtary audited certificates, or in treasury tobacco notes which were Payable to enlisted soldiers at the rate of twenty shillings per hundred weight, or in warrants issued under the act for auditing certain public claims, or in any other audited specie warrants, or certificates; and that every person upon paying the said taxes in any maniter as before directed, shall be discharged thereof, and may demand and receive of the sheriff or collector a receipt or discharge accordingly.

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