|Pages 81-103||Pages 120-146|
|Benjamin Harrison, esq. governor.|
|[Ch. XCVI in original.]|
| [Chan. Rev. p. 170.]|
See Oct 1780, c. 27.
|I. WHEREAS it is just that the officers and soldiers of the Virginia lines on continental and state establishment should annually receive interest upon the amount of the certificates which have been or may be issued to them for pay and depreciation, until such certificates shall be fully paid and redeemed: Be it therefore enacted by the General Assembly, That the treasurer for the time being shall, and he is hereby directed and required to pay annually, as the same shall become due, to the holder thereof, an interest of six per centum upon the amount of every certificate so as aforesaid||Interest on military certificates, when and how to be paid.|
|* In the original the chapters are numbered progressively from the end of the last session, although the paging commences anew. But, as in the Chancellors' Revisal, the chapters commence with number 1, and the sections are differently arranged, in many instances, from the original, I shall conform to the Chancellors' Revisal, in this publication, for the convenience of reference.|
|issued to the said officers and soldiers, the amount of which interest shall be ascertained by the auditors of public accounts, and commence the first day of January, one thousand seven hundred and eighty-two, endorsing on every such certificate at the time of payment the sum paid for interest, and taking a receipt for the same. And as a farther relief to the said officers and soldiers, it shall be lawful for them to discharge their public taxes with the said certificates in manner following, that is to say: the amount of such officers or soldiers tax shall be indorsed by the sheriff or collector on the back of the said certificate, passing his receipt at the same time to the said officer or soldier for the amount thereof, expressing that the same is by indorsement on such certificate, and taking from the said officer or soldier a certificate of the same, to be transmitted by such sheriff or collector to the auditors of public accounts, who are hereby directed to issue warrants to the amount thereof, charging the same to each respective officer or soldier, to be deducted annually out of the principal due to such officer or soldier.|| |
Certificates receivable in taxes of officers and soldiers.
|II. And whereas William Brown, of the county of Fairfax, acted as surgeon to the second Virginia regiment raised by this state in the year one thousand seven hundred and seventy-five, until some time in the year one thousand seven hundred and seventy-six, when he was appointed by congress physician to the general hospital, and acted in that capacity, as well as assistant director and physician general and surgeon general, until the year one thousand seven hundred and eighty, when he resigned the said appointments; And whereas no provision is made by law for settling the pay and depreciation of the said William Brown, who is moreover excluded from the bounty in lands allowed by law to surgeons and chaplains, by accepting the said appointments and not continuing regimental surgeon for the term of three years: For remedy whereof, Be it enacted, That the auditors of public accounts shall settle the pay and depreciation of the said William Brown, for his services aforesaid, and issue certificates for the balance in the same manner and upon the like proof as is prescribed in the case of officers and soldiers.||Provision for doctor William Brown, in pay and depreciation.|
|III. And be it further enacted, That the said William Brown shall be entitled to the bounty of lands allowed||Land bounty.|
|by law to surgeons of regiments raised under authority of this state.|
|IV. And be it further enacted, That so much of an act intituled, "An act for providing more effectual funds for the redemption of certificates granted the officers and soldiers raised by this state," as directs the auditors of public accounts to issue for the present, certificates for the one third part only of the several balances which may appear due to the respective officers and soldiers, shall be, and the same is hereby repealed.||Restriction on issuing certificates repealed.|
|V. And be it further enacted, That every officer and soldier availing or meaning to avail himself of the right hereby granted of discharging his public taxes in the said certificates, shall, at the time of giving in a list of his property or to paying his taxes for the same, make oath before any justice of the peace, or other proper person or persons authorized by law to administer such oath, that no part of such property has been conveyed to or received by him with a view of providing thereby for the payment of the taxes thereof in the said certificates; a copy of which said oath, attested under the hand of the person or persons who shall have administered the same, shall be produced by the said officer or soldier to the sheriff or collector, at the time of payment of his said taxes. Provided always, That where any officer or soldier shall be absent on actual duty, it shall be lawful for the attorney or agent of such officer or soldier to make oath in the manner herein before directed for his principal.||Oath to prevent paying taxes of others with certificates.|
|CHAP. II.||[Ch. XCVII in original.]|
|I. WHEREAS the act of assembly passed at the last session, intituled, "An act to ascertain the number of people within this commonwealth," will expire at the end of the present session of assembly, and it is expedient and necessary that the same should be continued:||Act for taking the census of Virginia, further continued.|
|II. Be it therefore enacted, That the act intituled, "An act to ascertain the number of people within this commonwealth," shall continue and be in force from and after the expiration thereof, until the end of the next session of assembly, and no longer.|
|[Chapter XCVIII in original.]|
| [Chan. Rev. p. 171.]|
See October 1779, ch. 19.
|I. WHEREAS the act of assembly passed in the year one thousand seven hundred and seventy-nine, intituled, "An act to empower the judges of the general court to superintend and regulate the public jail," will expire on the first day of January next, and it is expedient and necessary that the same should be continued: Be it therefore enacted, That the act intituled, "An act to empower the judges of the general court to superintend and regulate the public jail," shall continue||Act empowering judges of general court to superintend & regulate the public jail further continued.|
|and be in force from and after the expiration thereof, for and during the term of two years, and from thence to the end of the next session of assembly, and no longer.|
|[Chapter XCIX in original.]|
|See October 1783, c. 10.|
|I. WHEREAS the act of assembly passed at the last session, intituled, "An act to ascertain the losses and injuries sustained from the depredations of the enemy within this commonwealth," will expire at the end of the present session of assembly; and it is expedient and necessary that the same should be continued:||Act to ascertain the losses sustained by the depredations of the enemy, during the war, further continued.|
|II. Be it therefore enacted, That the act intituled, "An act to ascertain the losses and injuries sustained from the depredations of the enemy within this commonwealth," shall continue and be in force, from and after the expiration thereof, until the end of the next session of assembly, and no longer.|
| CHAP. V.
An act to vest certain lands in William Robinson, in fee.
|[Chap. C in original.]|
|I. WHEREAS it has been represented to this present general assembly, that Maximilian Robinson, late of the county of King George, having one sone named William and a daughter named Alice, by one wife, and one other son named Harry, by a second wife, did, by his last will and testament bearing date the fourth day of January, one thousand seven hundred and seventy-five, devise all his lands in the county of King George to his said youngest son Harry, and to the heirs of his body, lawfully begotten, and in default of such issue, to his other son William for life, and to the heirs of his body, lawfully begotten, and failing of such issue, to the male issue of his daughter Alice, wh hath since died without male issue, and that the said Harry, upon the death of the testator, entered in to the premises and died seized thereof without issue of his body, and intestate as to the said lands, subsequent to the passing of the act of assembly intituled, "An act declaring tenants of lands or slaves in taille to hold the same in fee simple;" that upon his death, William Robinson, his nephew of the half blood and heir in taille under the will of his grand-father the said Maximilian Robinson, entered and died possessed of the said lands, leaving a widow, Margaret Robinson, and a son and heir, William Robinson, and two daughters, Anne Washington Robinson and Margaret Robinson, infants. And whereas by the operation of the said recited act, the said lands must either descend to the heirs of Harry, by the whole blood, who are alien enemies, or escheat to the commonwealth, to the great injury of the unoffending infant, William Robinson, who, by Townshend Dade and Beckwith Butler, his guardians, together with the said Margaret Robinson, the widow, have petitioned this assembly for relief:||Certain entailed lands of Maximilian Robinson formerly in King George now in Westmoreland, vested in William Robinson, in fee.|
|II. Be it therefore enacted, That the said lands formerly in the said county of King George, but now in the county of Westmoreland, of which the said Harry Robinson died seized under the will of his father the|
|said Maximilian Robinson, shall be, and the same are hereby vested in the said William Robinson, the infant, in fee; subject, nevertheless, to the dower of the said Margaret Robinson, his mother, in the same; any law to the contrary thereof notwithstanding.|
An act concerning John M'Lean.
|[Chapter CI in original.]|
|I. WHEREAS it is represented to this present general assembly, that John M'Lean, some time in the year one thousand seven hundred and seventy-four, went over to Great Britain for the recovery of his health, leaving a wife and children resident in the county of Norfolk, and having lately returned hither, hath petitioned this assembly for permission to reside in this state with his family:||John M'Lean permitted to take the oath of allegiance and to reside in this state.|
|II. Be it therefore enacted, That the said John M'Lean, on taking the oaths of allegiance and fidelity to this commonwealth, shall be entitled to the like privileges, immunities and advantages, with the other citizens of this state.|
|CHAP. VII.||[Chap. CII in original.]|
|I. WHEREAS the time limited for electing new vestries for the parishes of Antrim and Westover, by an act of assembly, passed at the last session, intituled, "An act for dissolving the vestries of the parishes of Antrim and Westover," has elapsed without such elections being made; and it is expedient and necessary that farther time be allowed for those purposes:||Further time allowed to elect vestries, in parishes of Antrim and Westover.|
|II. Be it therefore enacted, That it shall be lawful for the freeholders and house-keepers of the said parishes of Antrim and Westover respectively, on or before the first day of May next, to elect a vestry, in manner directed by the above recited act.|
|[Chapter CIII in original.]|
| [Chan. Rev. p. 171.]|
See October 1777, ch.2.
|I. FOR amending and reducing the several acts for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act: And whereas the sum produced by the land tax is disproportionate to that of other subjects of taxation; and it is just and right that property of every kind should be equally burthened for the defence and protection of the state:||Preamble.|
|II. Be it enacted, That from every owner of land or lots within this commonwealth, in addition to the tax||Additional tax on land.|
|already imposed, there shall be collected and distrained for, fifty per centum on the amount, or ten shillings on the pound of all sums payable for tax on land and lots, as the same may be charged by the examiners appointed under the act of the present session of assembly, for equalizing the land tax; also a tax of ten shillings by every free male person above the age of twenty-one years, who shall be a citizen of this commonwealth; and also upon all slaves, to be paid by the owners thereof, except such free persons and slaves as shall be exempted on applications to the county courts, through age or infirmity; also two shillings for every horse, mare, colt and mule, except covering horses; and for every covering horse, there shall be paid by the owner thereof, the sum which such horse covers one mare the season, which rate or sum the owner shall note down when he delivers in his list of property to the justice; also three pence per head for cattle of all ages; also six shillings per wheel for all coaches, chariots, phaetons, four-wheeled chaises, stage waggons for riding carriages, chairs, and two-wheeled chaises, also fifteen pounds for every billiard table, and five pounds for every ordinary license; which said taxes shall be paid annually in manner herein after directed. And for the regular listing of all the articles enumerated above:|| Poll-tax.|
Tax on slaves.
|III. Be it enacted, That the court of every county shall divide the same into convenient precincts, and annually before the tenth of March, appoint one of the justices for each precinct, to take a list of the said enumerated articles therein; and every justice shall give public notice of his being so appointed, and at what times and places he intends to receive the lists, by advertising the same on or before the twentieth day of April next following, deliver to the clerk of the county-court, together with the vouchers by him taken: a fair alphabetical list of the names of all free male persons above the age of twenty-one years as aforesaid, and resident within his precinct, and of the names of all slaves, specifying to whom they belong, distinguishing in a separate column, such as are above the age of sixteen, for the purpose of carrying into execution the laws concerning county and parish levies, and the|| Justices to take lists of taxable property annually.
How lists made out & returned to clerk.
|"Act for calling in and redeeming certain certificates," which distinction so made, shall, for the act last mentioned, be clearly certified in the lists, by the clerks of the several courts to the auditors to be delivered; and also the number of cattle, horses, mares, colts, and mules, wheels for riding carriages above specified in this act, billiard tables and ordinary licenses; which said enumerated articles shall be placed under the names of the persons to whom they belong; and the said clerk shall file the same in his office, and shall make out three fair copies from all the lists so taken and delivered to him, one of which shall be delivered to the auditors of public accounts, at their office, by the said clerk, on or before the first day of July in each year, one other copy to be set up in the court-house of the county at May court, and the other to be delivered to the sheriff or collector of public taxes in the said county, on or before the first day of May annually. There shall be allowed to each county-court clerk, the sum of five pounds for extra officium services by this act required. If any justice or clerk shall refuse or neglect to perform the duties required of them respectively as above-mentioned, such person or persons shall forfeit and pay, for such refusal or neglect, the sum of one hundred pounds, recoverable on information in any county-court within this commonwealth, who shall thereupon enter judgement and award execution for the same, to be applied towards lessening the county levy where the same shall be recovered; provided the party have ten days previous notice of such information.|| Duty of clerks to make out 3 copies. |
How disposed of.
Penalty on clerk and justice for neglect.
|IV. And to enable the justices of each precinct to make out lists of the said enumerated articles: Be it enacted, That every master or owner of a family, or in his absence or non-residence at the plantation, his or her agent, attorney, or overseer, shall, between the tenth day of March and the tenth day of April annually, by a list under his or her hand, deliver or cause to be delivered to the justice appointed for that precinct, the names of all free male persons above the age of twenty-one years, and the names and number of slaves, distinguishing those that are tithables abiding in or belonging to his or her family the ninth day of March; also the number of his or her cattle, horses, mares, colts, and mules, wheels for riding carriages as herein before-mentioned, billiard tables, and ordinary licenses;||Lists of taxable property how to be given in.|
|or the master or owner thereof, or in case of his or her absence or non-residence upon the plantation, the overseer, shall be adjudged a concealer of such and so many articles above enumerated as shall not be listed and given in, and for every article so concealed, shall forfeit and pay five hundred pounds of tobacco, to be recovered by information in any county-court within this commonwealth, for the use of the county where such concealer [concealment] shall be, for lessening the county levy; the master or owner shall be subject nevertheless, to the payment of the taxes, in the same manner as if the same had been duly listed and given in. If any owner agent, attorney, or overseer, shall happen by sickness, absence or ignorance of the person or place, to omit delivering his or her list before the said tenth day of April, to the justice appointed to take the same, and shall deliver or send his or her list to the clerk of the court before the last day of the said month, he or she shall thereupon be discharged from the penalty aforesaid, and the clerk shall add all such lists so delivered to him, to the several lists of the justices to whom the same should have been given in, for which it shall be lawful for the clerk to charge the party fifteen pounds of tobacco for each list so added, to be paid in the same manner as other clerks fees. And the said sheriff shall, from and after the first day of May annually, collect and receive from all and every person and persons chargeable therewith, the taxes imposed by this act, in his said county; and in case payment be not made or received on or before the first day of June annually, the said sheriff shall have 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 comprised in any deed or mortgage; and if the owner thereof shall not pay the taxes 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, for ready money; but if the same will not sell, in the opinion of the officer making such distress, for three fourths of their value, then the same shall be sold for one month's credit, giving six days notice of the day and place of sale, by advertising the same at the church, or other|| Penalty for concealing property. |
How penalty may be saved.
Sheriffs when to collect and distrain.
Property liable though comprised in deed or mortgage.
Manner of sale.
As to lands seized.
|public places in the parish wherein such distress shall be, on the next Sunday after the expiration of the said five days, and shall take sufficient security residing in the county, for the payment thereof; and in case the same shall not be paid within the said one month, such officer is hereby authorized and required to make immediate distress on the lands, goods or chattels, of such purchaser or purchasers, his, her, or their security or securities, and proceed to sell the same for the best price that can be got in ready money; which several sales shall be good and effectual in law against all persons whatsoever. Provided always, That where any sheriff or collector shall make seizure of any lands by virtue of this act, he shall sell the smallest number of acres that the lowest bidder will pay the taxes for, together with the charges of distress and sale, which shall be laid off by the surveyor of the county, and conveyed by the sheriff. The proprietor of the land, his or her agent or attorney, may appoint, on the day of sale, what part of the tract shall be sold; and in case of failure so to do, the sheriff or collector shall sell that part as in his opinion will least injure or prejudice the tract; and where other sufficient effects can be had thereon, distress shall not be made of such lands. Provided always, that where unreasonable seizures or distresses shall be made, the party grieved shall have an action against the sheriff or collector, and shall recover full costs where any damages shall be given; and the said sheriff or collector shall duly account for and pay into the treasury of this commonwealth, on or before the fifteenth of September 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 case of insolvents, the sheriff or collector shall return a list thereof to the court of his county, and shall also render an account for all monies or other articles by him received for property concealed, with the names of the concealers, as well those who have, as those who have not paid taxes, and shall make oath that the said list of insolvents, and the account rendered for taxes received for property concealed as aforesaid, are just and true, an attested copy of which shall be delivered to the auditors of public accounts by|| Proviso, as to lands. |
Unreasonable distress, how punished.
Sheriffs, when to account and pay.
How to account.
|the sheriff or collector, and the same shall by them be allowed in passing his accounts. And in case the said sheriff or collector shall fail to account for and pay into the treasury as aforesaid, the money or other articles in lieu thereof, imposed by this act and received by him for taxes, every such delinquent sheriff or collector shall be liable to a judgment against him, on motion, to be made by the solicitor, or other person appointed for that purpose, at the October general court, or any subsequent court after such failure, for the amount of the taxes due, and fifteen per centum damages, together with an interest of five per centum upon the whole amount, until paid, for the sue of the commonwealth, and thereupon execution shall issue; provided the party has ten days previous notice of the day on which such motion is to be made. The said court, upon good cause to them shewn, are hereby empowered to remit the said damages and interest, or any part thereof, on every such judgment. 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 silver or gold 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 such bills shall be computed and allowed to the payer, at the time of payment thereof, for the said tax: And the 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; and other four-tenths of the said tax on land shall be paid in commutable articles, as by this act is directed. Provided always, That the gold coin paid into the treasury by this act, shall be received at the following rates, to with: The johannes, weighing eighteen pennyweight, at four pounds sixteen shillings; half johannes,|| Penalty. |
Power in the court to remit the damage and interest.
How taxes may be paid.
Rates of gold paid for taxes.
|weighing nine pennyweight, at two pounds eight shillings; guineas, whether French or English, weighing five pennyweight six grains, at one pound eight shillings; half guineas, weighing two pennyweight fifteen grains, at fourteen shillings; moidores, weighting six pennyweight eighteen grains, at one pounds sixteen shillings; doubloons, weighing seventeen pennyweight, at four pounds ten shillings; pistoles, weighing four pennyweight six grains, at one pound two shillings and six pence. And all other taxes, on articles enumerated as aforesaid, to be paid by this act (except the tax on land, shall be 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 less than nine hundred and fifty nett weight, and not inspected more than one year when offered in payment, at the rate of twenty shillings per hundred, with an allowance of twelve shillings and sixpence 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 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 Alexandria, Dumfries, Falmouth, Fredericksburg, Harrodsburg, Lewisburg, Abingdon, Richmond, Manchester, Petersburg, and West Point; provided, that skins as herein after described, shall be the only article receivable at the towns of Lewisburg and Abingdon, 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 for sound and merchantable flour in casks, delivered at the warehouses provided, or to be provided, by the inspectors and receivers of hemp at the aforesaid towns, between the first day of November and the first day of May annually, preceding the collection of the said taxes, at the rate of thirteen shillings and fourpence per hundred, with an allowance of two shillings and sixpence for cask and inspection; and any person or persons chargeable with taxes by this act, and paying the same in manner herein directed, shall be discharged thereof, and may demand and receive of the sheriff or collector,|| |
How certain commodities may be received.
|a receipt specifying in what article such person paid his tax, whether it be specie, bills of credit as aforesaid, or commutables, particularising the warehouse from which the tobacco notes he may have received shall have issued; and shall, moreover, return a list on oath of such payments to the clerk of the court of his county, immediately after his collection, copies of which list shall be fixed up in the said court-house, for the inspection of the people; and the auditors are hereby required not to settle with any sheriff for the taxes collected under this act, except the said sheriff do produce to them a copy of such list, certified by the clerk of his county; and the auditors shall, upon settlement with the sheriff, give their order to the treasurer to receive such specie, paper money, or commutables, from the sheriff, agreeable to the said list; and every sheriff failing to pay the same accordingly, shall forfeit and pay the sum of five hundred pounds, to be recovered in like manner as is prescribed in the case of delinquent sheriffs.|| Sheriff to return a list of payments to the clerk. |
A copy to be set up in the court-house.
|V. And that the flour so paid in discharge of taxes may be converted to the purposes by this act intended, before the same shall be injured or lost, Be it enacted, That the inspectors or receivers of flour, shall once in every month, during the time herein before limited for the reception of flour, make out and transmit to the treasurer, a fair and accurate list of the quantity of flour by him or them received, and for whom, and on failure so to do, he or they shall forfeit and pay the sum of fifty pounds, to be recovered by motion in the general court, or the court of the county where such inspections may be, with costs, to the use of the commonwealth, and thereupon execution shall issue, provided the party has ten days previous notice of such motion. And the treasurer for the time being, shall sell the said tobacco, hemp, skins, and flour, from time to time, as occasion may require, for current gold or silver coin, or otherwise to dispose of the said tobacco, hemp, skins, 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 or 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, and shall also sell or dispose of all the commutable|| Inspectors of flour to return lists monthly to treasurer.
Treasurer to sell commodities speedily.
|articles which are now on hand, or may hereafter be paid in from the collection of the present year. And the courts of the counties respectively in which the aforesaid towns of Alexandria, Dumfries, Falmouth, Fredericksburg, Harrodsburg, Richmond, Manchester, Petersburg, Lewisburg, Abingdon, and West Point are, shall be, and are hereby authorized and required, to provide good and sufficient warehouses for the storage 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, 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 procured, 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 to 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 the justices neglecting or refusing to take and return lists of enumerated articles, 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|| |
Courts to provide warehouses for hemp & flour;
And appoint receivers.
To give bond.
Penalties on them and courts.
|pounds, recoverable on information in any county court, for the sue of this commonwealth.|
|VI. And be it further enacted, That hemp, flour, and all other articles directed to be paid by this act, shall be weighted by the nett or short hundred, and that the several certificates for hemp and flour shall be separate and distinct, so that the several commutable articles may appear in a clear and distinct view.||Hemp and flour how to be weighted.|
|VII. And be it further enacted, That there shall be received, accounted for on oath, and paid into the treasury of this commonwealth, by the register of the land office 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, contiguous to or contained in any patent thereafter to be granted to any person or persons, 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 for the register's direction herein, the surveyor shall certify on every plat by him to be returned for surveys made after the first day of April next, whether the land contained in such plat is adjacent to other lands surveyed or patented for the same person or persons; and the quantity of such adjacent land, if any, according to the best of his knowledge, information and belief; and that no patent shall issue without such certificate being made by the surveyors: 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.||Taxes on certain patents.|
|VIII. And be it further enacted, That on all vessels, at entrance or clearance, from or to foreign parts, or from or to any of the United States, vessels of war excepted, 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 spirits, and for every gallon|| Tonnage on vessels. |
Duty on spirits & wine imported.
|of wine, which shall be imported or brought into this commonwealth, either by land or water, from any port or place whatsoever, the duty or custom of four pence, which shall be paid by the owner or importer of the same; and for every hundred 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 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 merchandize, which shall be imported or brought into this commonwealth, as aforesaid, from any port or place whatsoever, the duty or custom of one per centum, ad valorem, on the 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.|
One pr. cent on all other goods.
|IX. And be it further enacted, That the master or purser of every ship, or other vessel, importing any goods, wares, or merchandize, liable to a duty by virtue of this act, to any port or place within this commonwealth, shall, within forty eight hours after his arrival, 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, to whom consigned, to the best of his knowledge; and also where, and in what port the same were laden and taken on board, upon penalty of forfeiting three hundred pounds current money, recoverable on information, in any court within this commonwealth, who shall thereupon enter judgment, and award execution for the same, to be applied, one moiety to the use of the informer, and the other to the use of the commonwealth.|| Masters of vessels, when to report. |
|X. And be it further enacted, That no spirits, wine, sugar, coffee, or other merchandize, liable to the said duties, imported or brought into this commonwealth by water, by any person or persons whatsoever, shall be landed, or put on shore, until due entry made thereof||Dutiable goods landed before entry, forfeited.|
|with the collector of the duties in such port or place, and a true account of the marks and numbers of every cask and package, as aforesaid, at that port or place where the same was shipped or taken on board, given on oath before the said collector, who shall certify the same upon the back of the original invoice, or a true copy thereof, to him produced; and thereupon such importer, paying the duties laid by this act, or securing the payment thereof within six months, shall obtain a permit, under the hand of such collector, for the landing and delivery of the same; and all spirits, wine, sugar, coffee, or other merchandize, landed, put on shore, or delivered, contrary to the true intent and meaning of this act, or the value thereof, shall be forfeited and lost, and may be seized or recovered by the said collector of the port or place where the same shall be put on shore or delivered, or by any other person or persons whatsoever. And the owner or importer of any of the aforesaid spirits, wines, sugar, coffee, or other merchandize, by land, shall, in like manner, make due entry of the same within ten days after the importation, with the clerk of the county court wherein they are brought, who shall receive the taxes or duties payable thereon, or take bond with good and sufficient security from the importer, for the payment thereof within six months; and the said clerks shall, in case the owner or importer of the said articles shall fail to pay the duties imposed thereon, or give bond as aforesaid, proceed in like manner to seize and sell the same as is directed in the case of seizures made by the collectors or naval officers. Provided always, That no person shall be required to give account upon oath, of the true contents of any pipe, or lesser cask of wine, or any hogshead, or lesser cask of spirits, imported, but shall have liberty to enter a pipe of wine, or hogshead of spirits as aforesaid, at one hundred gallons, and all lesser casks after the same proportion, any thing in this act to the contrary notwithstanding.|| Importations by land to be entered with clerk of the
Direction as to casks.
|XI. And be it further enacted, That if any person or persons whatsoever, shall willingly make a false entry, and be thereof convicted, such person or persons shall forfeit and pay one hundred pounds current money, and also forfeit the goods, recoverable on information, in any court within this commonwealth, who shall thereupon enter judgment, and award execution||Penalty for a false entry.|
|for the same, to be applied one moiety to the use of the informer, and the other to the use of the commonwealth.|
|XII. And be it further enacted, That the collectors of the duties aforesaid, or any person by them appointed, shall have full power and authority to go and enter on board any ship or other vessel, and from thence to bring on shore, any articles whatsoever liable to a duty by virtue of this act, if such duty be not paid or agreed for within ten days after the first entry of such ship or vessel, or bond with good and sufficient security given for payment of the same within six months next after such entry, which bond, if offered, the collector is hereby authorized and required to accept and take, and such articles so brought on shore to secure and detain until due payment shall be made, or security given for the same as aforesaid. And if such payment or security be not made or given within two days from the time of such seizure, the collector of the duties aforesaid is hereby empowered to sell the same, or so much thereof as shall be sufficient to discharge the said duties, and five per centum for the charges of such seizure and sale. Provided nevertheless, that notice shall be given of such sale by advertising the same two weeks in the Virginia Gazette, and they are also empowered to stay and remain on board such ship or vessel until all such wines, spirits, sugar, coffee, and other merchandize, be discharged and delivered out of the same. And if any collector or collectors of the said duties, or clerks of the county courts, or any other person or persons deputed by them, or any of them, shall directly or indirectly take or receive any bribe, recompence, or reward, in any kind whatsoever, or shall connive at any false entry of the articles liable to a duty or custom by virtue of this act, the person or persons so offending shall forfeit and pay the sum of one hundred pounds current money, and be forever after disabled in his said office, and rendered incapable of holding any office or employment relating to the customs within this commonwealth, and the person or persons giving or offering such bribe, reward, or recompence, shall forfeit and pay one hundred pounds current money.|| Collectors may seize goods on board a vessel, if duty not paid.
Penalty on collector receiving a bribe or conniving at a false entry;
And on the person offering it.
| XIII. And be it further enacted, That it shall be lawful
to and for all and every collector and collectors of
||Collector by warrant and with a constable in the day time may break open houses.|
|the duties aforesaid, or clerks of county courts, by warrant under the hand of a justice of the peace (which warrant shall not be granted but upon an information made to him upon oath, and accompanied with a constable) to break open in the day time any house, warehouse, or storehouse, to search for, seize, and carry away, any wine, spirits, sugar, coffee, and other merchandize, liable to a duty by this act, and for which the said duty shall not have been paid or secured to be paid as aforesaid, and if any collector, clerk, or constable shall be sued or molested for any thing done in execution of the powers hereby given them, such collector, clerk, or constable may plead the general issue, and give this act in evidence, and if in such suit the plaintiff be non-suited or judgment pass against him, the defendant shall recover double costs; and in all actions, suits, or informations to be brought, or where any seizure shall be made pursuant to this act, if the property thereof be claimed by any person as the owner or importer thereof, in such case the onus probandi shall lie upon the owner or claimer.|| Indemnified. |
Proof to lie on the clamant of goods seized.
|XIV. And be it further enacted, That when any wine, spirits, sugar, coffee, or other merchandize, shall be consigned to any person other than the master or owner of the ship or vessel importing the same, every person to whom such articles shall be consigned, shall, upon the importation thereof, pay to the master or owner of the ship or vessel importing the same, the duty payable for such articles by this act, and if any person or persons to whom such articles shall be consigned as aforesaid, shall neglect or refuse to pay the said duty, or give bond with security for the payment thereof to the master or owner of the ship or vessel importing the same, at such time as the same shall become payable, it shall and may be lawful for the master or owner of such ship or vessel to detain such articles until the duty shall be paid, or secured to be paid as aforesaid.||Master may detain dutiable goods consigned till duty paid or secured.|
|XV. And be it further enacted, That if any importer of wines, spirits, sugar, coffee, or other merchandize, shall desire to transport the same from one district to another, within this commonwealth, he shall, before he depart out of the district wherein such articles shall be laden or taken on board, make oath before a justice of the peace that the same were legally imported, and the duties secured according to law, and that he will not||How goods entered may be carried to another district.|
|suffer any other goods to be taken on board his vessel, and the justice shall give him a certificate thereof, specifying the marks and numbers of the said goods, and if any other goods shall be found on board such vessel they shall be forfeited, to be recoverable on information in any court of record, one half to the use of the commonwealth, and the other half to the informer.|
|XVI. And be it further enacted, That it shall and may be lawful to and for the said collectors and clerks to recover the said duties so bonded by motion made in the general court, or the county court wherein the principal or either of his securities respectively reside, and such court shall give judgment for the sum due on such bonds, with costs and interest of five per centum on the same until paid. Provided always, ten days previous notice in writing shall be given by such collector or clerk, to the person or persons so to be moved against. And the said collectors and clerks respectively, shall be allowed for collecting, accounting for, and paying the said duties imposed by this act into the treasury of this commonwealth, the sum of five per centum on the money so collected by them or any of them, and they are hereby required to account for, and pay into the treasury aforesaid, every half year, to wit: On the tenth day of April, and the tenth day of October in every year, or within ten days afterwards, all money received by them respectively, on public account, pursuant to this act, upon pain of forfeiting one half of their commissions, to be carried to the credit of the public treasury, and of being suspended from their said office of collector or clerk until such payment be made.|| Bonded duties how to be recovered.|
Allowance to collectors.
Penalty for not accounting and paying.
|XVII. And be it further enacted, That no certificates, receipts, or warrants for militia, or military service, except receipts given under the act for supplying the southern army with waggons and horses, except also certificates granted for money advanced, agreeable to a requisition of the governor and council of the twenty-eighth of February, one thousand seven hundred and eighty-two, and except also so much of the certificates issued, or to be issued to the officers and soldiers of the Virginia lines, on account of pay and depreciation, as shall pay the taxes on the property of every such officer and soldier, and the certificates or warrants for interest, due to the said officers or soldiers||Certificates, what not to be received for taxes.|
|as herein after mentioned, in manner prescribed by an act passed this present session of assembly, intituled, "An act concerning the certificates issued to the officers and soldiers of the Virginia line," shall be received in discharge of the taxes imposed by this act.|
|XVIII. And be it further enacted, That warrants issued by the auditors of public accounts for all arrears of wages, or salaries allowed by law, to the governor, the members of the privy council, the delegates to congress, the speaker of the senate, and of the house of delegates, the members to the general assembly, and the officers of every denomination attending thereon, judges of the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, auditors for public accounts, solicitor general, commissioners of the navy, clerks to the council, to the treasurer, to the auditors, to the solicitor general, to the assistant commissary of stores, the keeper of the public jail, the public armorour, the commissioner of the gun manufactory at Fredericksburg, the director of the hospital, the public printer, the door-keepers to the council, the clerks of the superior courts, and other officers attending thereon, also all warrants issued by the auditors for interest due on the certificates granted, or to be granted to the officers and soldiers, both land and naval, of the Virginia lines, on continental and state establishments, shall be receivable in discharge of taxes imposed by this act, and the several sheriffs or collectors, shall be allowed a discount with the treasurer in their settlements for the said taxes, for all warrants so by them received.||What certificates to be received in taxes.|
|XIX. And be it further enacted, That the court of hustings in the city of Williamsburg and borough of Norfolk, and the serjeants for the said city and borough, shall have the same power to proceed in the execution of this act, and be subject to the same penalties and forfeitures, and recoverable in the same manner as the county courts, and the respective sheriffs.||Powers of courts and serjeants, in Williamsburg and Norfolk.|
|XX. And be it further enacted, That on all private acts which shall hereafter pass the general assembly, the party or parties applying for the same, and benefited thereby, shall pay down to the clerk of the house of delegates, for the use of the public, the sum of ten pounds, before the same shall be signed by the speaker||Tax on private acts of Assembly.|
|of either house, for which the said clerk shall, at the end of each session of assembly, account on oath and pay into the public treasury, under penalty of being incapacitated from his said office, for failure herein.|
|XXI. And be it further enacted, That the several forfeitures and penalties which shall or may arise in any wise by virtue of so much of this act as relates to the collection of duties on wines, spirits, sugar, coffee, and other merchandize, and on tonnage, shall be one half for and towards the raising and supporting the hospital for aged and disabled seamen, and the other half to the use of the informer, to be recovered upon information in any court of record.||Forfeitures appropriated.|
|XXII. And be it further enacted, That skins of deer, well dressed and fitted for the purpose of making breeches, be added to the specifics made commutable with specie in payment of taxes, that on land excepted, by the said act. That the skins so to be paid, shall be received at the places appointed for the reception of other specifics, and at the price of eight shillings per pound for every deer-skin.||Deer skins added to commutables.|
|XXIII. And be it further enacted, That the presiding magistrate of the respective courts to be held in the months of May and November annually, shall give this act in charge to the grand jury; and the clerk of the court shall also furnish the said jury with a list of the taxable property taken by the justices of the county, for their inspection and information. All and every act or acts, matter or thing, contrary to and not within the purview of this act, are hereby repealed.||This act to be given in charge to the grand jury.|
|XXIV. And whereas no provision is made by this act, or by the act for equalizing the land tax, to credit the citizens in the Northern Neck for so much of the land-tax as their respective quit-rents may amount to: And whereas, since the death of the late proprietor of the Northern Neck, there is reason to suppose that the said proprietorship hath descended upon alien enemies: Be it therefore enacted, That persons holding land in the Northern Neck, shall retain sequestered in their hands, all quit-rents which are now due, until the right of descent shall be more fully ascertained, and the general assembly shall make final provision thereon; and all quit-rents which may hereafter become due within the limits of the said Northern Neck, shall be paid into||Northern Neck quit-rents, sequestered.|
|to the public treasury under the operation of the laws of this session of assembly, for which quit-rents the inhabitants of the said Northern Neck shall be exonerated from the future claim of the proprietor.|
An act granting a conditional pardon to certain offenders.
|[Chap. CIV in original.]|
| I. WHEREAS Albridgton Holland, Henry Norfleet, John Caton, and Levi
Moore, now under sentence of death for acts of treason against this state, have made application
to this assembly to be pardoned for their said offence: [offences:]
II. Be it therefore enacted, That the said Albridgton Holland, Henry Norfleet, John Caton, and Levi Moore, shall be, and they are hereby pardoned, and execution of the sentence shall not be made. Provided the said Albridgton Holland, Henry Norfleet, John Caton, and Levi Moore, do serve as soldiers in the continental army during the war.
|Pardon granted to Albridgton Holland, Henry Norfleet, John Caton, and Levi Moore, convicted of treason, on condition that they serve as soldiers during the war.|
|III. And be it further enacted, That James Lamb and Joshua Hopkins, who severally stand convicted of treason, by judgment of the general court, at their session in June last, shall be, and each of them are hereby declared to be pardoned and exonerated from the penalties of the said judgment, upon condition that they, and each of them, do within two months depart this commonwealth, and not return into the same during the present war.||James Lamb and Joshua Hopkins, pardoned, on condition that they leave the state.|
|Pages 81-103||Pages 130-146|