|Pages 217-230||Pages 256-277|
| AT A |
BEGUN AND HELD
Patrick Henry, esq. governor.
|WHEREAS the citizens of this commonwealth in the district of Kentucky, have lately carried on two expeditions against the neighbouring tribes of Indians, and it is reasonable that such services should be rewarded, Be it therefore enacted by the General Assembly, That Edmund Lyne, Isaac Shelby, and Richard Taylor, gentlemen, (any two of whom shall be a board) shall be, and they are hereby appointed commissioners to settle and adjust all claims for pay and rations due prior to the twentieth day of October last, of the officers, soldiers, and those employed in the staff department, lately under the command of general||Commissioners to settle accounts of expeditions from Kentucky against the Indians.|
|* The 1st, 2d, 3d, 4th, 5th, and 6th chapters of the acts of this session are not numbered in the originals.|
|George Rogers Clarke, and colonel Benjamin Logan, against the Shawanese and Wabash indians, and also the claims of all those who have furnished arms, ammunition, provisions, salt, horses, halters, pack-saddles, bells, ropes, bags, axes, kettles, ferriage, pasturage for beef cattle, and provender and forage for the dragoon and drovers horses, by impressment or otherwise for the purpose of carrying on the said expeditions: and also to liquidate the accounts of those who have or may furnish provisions, clothing or other necessaries for the Indians prisoners in that district, until they may be exchanged or released. And all those who have made impressments necessarily for the use of the said expeditions shall be and are hereby indemnified. The said commissioners shall grant certificates under their hands to those entitled thereto, in the same manner as the auditors of public accounts have heretofore granted certificates for militia service and supplies, taking for their rule the prices allowed by law for militia services, and the cash prices of all other articles which may have been furnished: Provided, That no officer in the staff department shall receive any greater allowance than is made to officers holding the same appointment in a brigade: Provided also, That no subaltern officer or soldier shall receive any certificate for pay unless he shall produce to the said commissioners, from the officer commanding the company to which he belongs, and also from one of the field officers of the regiment, a certificate of his having faithfully served during the said expeditions; and that no captain or field officer shall obtain such certificate unless he shall produce to the said commissioners a similar certificate signed by the commanding officer of his regiment and countersigned by the said George Rogers Clarke or Benjamin Logan. Provided also, That where arms or any other article above mentioned have, since the said expeditions, been returned to the owners instead of certificates for the value, they shall receive certificates equal to the time their property was in the public service, and also for the injury such property may have received during that time. The commissioners hereby appointed shall meet at the town of Danville, in the county of Mercer, as soon as may be after the receipt of this act; and may adjourn from day to day, or to any other place or places within the district,|
|and sit until the business is completed. They shall appoint a clerk who shall make entries, in a book to be kept for that purpose, of the names of all persons and the amount of certificates issued to them: and shall transmit the same to the treasurer with an alphabetical list of such names, as a security against counterfeits, frauds or errors. The clerk shall transmit to the executive a certificate of the number of days the commissioners shall respectively have been employed in liquidating said claims, and the number of miles they have travelled: who shall make them and their clerk such allowances as their services deserve, to be paid in the same manner as warrants given to the offices of government. And be it further enacted, That the certificates thus issued shall be receivable in discharge of any of the taxes which may hereafter become due in the said district. Counterfeiters of certificates issued under this act shall be punished as counterfeiters of militia certificates heretofore issued by the auditors of public accounts. In case of the death resignation, refusal to ace, or any other legal disability of any of the commissioners hereby appointed, the judges of the supreme court of the district of Kentucky shall have power to appoint others instead of those dead, resigned, or otherwise legally disabled.|
|And whereas it is just that every part of the state should contribute to the support of government, Be it therefore enacted, That in each of the counties of the said district, the court shall appoint commissioners of the tax, cause lists of the taxable property in the said county to be taken, call upon the sheriff or collector to give bond and security, and in all other instances fully carry into execution the laws for raising a permanent revenue within this state: Provided, That no sheriff or collector shall have a right to call upon the people, or shall himself be accountable for any taxes which shall have become due prior to the last day of January one thousand seven hundred and eighty-seven.|
|Provided always, and be it further enacted, That tobacco shall be receivable for taxes within the said district after the rate of twenty shillings per hundred, in like manner as provided in other cases by an act of the present session, intitled, "An act to enable the citizens of this commonwealth to discharge certain taxes by the payment of tobacco."|
|And provided also, That the lands in the said district allotted by law to the officers and soldiers, who served in the army of the United States or this state, and which have not been alienated, shall not be subject to taxation, until the future direction of the legislature.|
|FOR the more effectual execution of the laws now in force, for regulating and disciplining the militia, Be it enacted by the General Assembly, That on or before the first day of May next, the county lieutenants or commanding officers in the respective counties within this commonwealth, also in the city of Williamsburg and borough of Norfolk, with the field officers and captains shall meet on a day to be appointed by the county lieutenant or commanding officer, who are hereby required to enroll the militia within their several counties and corporations, into distinct companies; and thereafter the captain or commanding officer of each respective company, shall forthwith proceed to divide his company into divisions, by ballot, from one to ten, for the purpose of a regular rotine of duty when called into actual service, and shall return a roster of each division and its number in rotation within ten days, to the county lieutenant, or commanding officer of his county or corporation; any officer of the militia, called into actual service, neglecting or refusing to do his duty, shall forfeit his commission, and moreover be amerced at the discretion of a court martial, that is to say, a county lieutenant in any sum not exceeding one hundred and fifty pounds; a colonel or lieutenant colonel not exceeding one hundred pounds; a major not exceeding seventy five pounds; a captain not exceeding|| Militia to be allotted for a regular routine of
Fines, in actual service.
|fifty pounds; a lieutenant or ensign in any sum not exceeding forty pounds; and non-commissioned officers or privates in like manner refusing or neglecting shall also be fined at the discretion of a court martial in any sum not exceeding twenty pounds each: Provided always, That the penalties and forfeitures herein imposed on field officers, captains and subalterns, in case of failure or refusal as aforesaid, shall be subject to the approbation of the executive with power to remit or enforce the same. And be it further enacted, That every captain or commanding officer of a company shall return on oath, a list of all delinquencies, which may have happened in his company since the last court of enquiry or assessment of fines in his county or corporation, to the county lieutenant or commanding officer, on the day of each succeeding general or regimental muster, or court of enquiry and assessment of fines, which shall be held on the day next succeeding the day of holding any general or regimental muster, if fair, if not the first fair day, which said general or regimental muster shall be held by order and appointment of the county lieutenant, or in case of his absence, of the next commanding officer of the militia.||List of delinquencies how returned.|
|And be it further enacted, That officers of the militia, who have been reinstated in their commissions under the act of the last session of assembly and shall fail or neglect to qualify to the same on or before the first day of May next, shall be considered as having resigned the same, and the respective county courts shall forthwith proceed to recommend other proper persons to be commissioned in their room. Any field officer or commanding officer of a company failing to perform any duty herein prescribed to him, for which no penalty is imposed, shall be fined at the discretion of a court martial or court of enquiry, not exceeding to a field officer the sum of thirty pounds, and to a commanding officer of a company not exceeding fifteen pounds.|| Officers failing to qualify considered as resigned.|
Fines on officers.
|And whereas, it is expedient, that upon a deficiency of the contingent fund, the power of impressment should be exercised in case of invasion or insurrection.|
|Be it therefore enacted, That upon any invasion or insurrection, it shall be lawful for the governor, with the advice of the council, to procure by impressment whatsoever supplies may be necessary, and may be||Impressment of supplies authorised, in case of invasion or insurrection.|
|unattainable by purchase. But whensoever the power of impressment shall be exercised, the mode of valuation shall be the same with that prescribed in the above recited act, for procuring by impressment a waggon and team; and due care shall be used for rendering this act of authority as little burthensome as possible, to those who may become subject thereto. And be it further enacted, That in case of any invasion or insurrection, the county lieutenant or commanding officer, shall give immediate notice thereof to the governor, under the penalty of fifty pounds; for any money expended in sending such notice, he may appropriate a reasonable sum arising from fines in his county, or if they be not sufficient, he may receive a like reasonable sum from the contingent fund, on a warrant from the executive. For the trial of a county lieutenant or commanding officer, the governor with advice of council, may direct a court martial to be holden by any militia officers whatsoever, constituting the same according to military usages.|| How notice to be given in.|
Court-martial how consiituted.
|A county lieutenant or commanding officer failing to account for fines according to the above recited act shall be liable to the penalty of one hundred pounds.|
|All fines and penalties imposed by this or the above recited act except where the jurisdiction thereof is specially given to courts martial, shall be recovered on the motion of the solicitor, or any individual in any court of record, on ten days previous notice in writing; on the motion of the solicitor the whole fine or penalty shall be adjudged for the use of the commonwealth and on the motion of an individual to that individual.||Recovery of fines.|
|In companies having two lieutenants, the second lieutenant shall be considered as no longer in office. Whensoever officers shall be commissioned for a light company, and shall fail to raise their men, the said officers shall claim no rank or privilege by such commissions. And it shall be lawful for the executive to fix a day by which such commissions shall be vacated ipso facto, unless the complement be raised by that time.|| Second lieutenant discontinued.|
Light companies not completed, vacated
|If by any accident a sufficient number of captains and subalterns should not attend any detatchment at the place of rendezvous, they may be appointed in the same manner as field officers in such cases.||Captains and subalterns appointed to complete detachments.|
|So much of all and every act or acts as comes within the purview of this act, shall be and is hereby repealed.|
|WHEREAS the act of assembly passed in the year one thousand seven hundred and eighty-four, intitled, "An act to revive and amend in part an act for giving further time to enter certificates for settlement rights, and for locating warrants upon pre-emption rights, and for other purposes," which was continued by several subsequent acts, did expire on the first day of November last, and it is expedient that the same should be revived, continued, and amended, Be it therefore enacted, That the said recited act shall be revived and continue in part, and be in force until the last day of December, one thousand seven hundred and eighty seven, within which time the register of the land office or his deputy, shall receive all platts and certificates of survey although not returned within the time heretofore limitted by law, and such lands shall not be considered as forfeited or liable to a forfeiture on that account.||Further time allowed for entering certificates for settlement rights, and locating warrants upon pre-emption rights.|
|And whereas the time allowed by law for entering certificates for settlement rights is expired, and it being adjudged necessary that the same ought to be revived and continued, Be it therefore enacted, That it shall and may be lawful for the surveyors of this commonwealth within their respective counties at any time before the said last day of December, to receive and enter all such certificates, or the attested copies of such as shall be lost, and to proceed to survey the same as the law directs. Provided, such attestation be made by the commissioners who granted the same, or by the clerk of the superior court of the district of Kentucky, or the register of the land office.|
|Provided also, and be it further enacted, That no county court within this commonwealth, shall, after the passing of this act, exercise a power of granting certificates for settlement or pre-emption rights.||County courts not to grant certificates for such rights.|
|And whereas sundry persons have been prevented by unavoidable accident from obtaining and entering pre-emption warrants before the register of the land office was prohibited from issuing any more warrants by a resolution of the general assembly, Be it further enacted, That all such persons shall be allowed until the said last day of December, to obtain and enter such warrants. And that every person intitled to a pre-emption warrant as aforesaid, shall pay into the public treasury thirteen shillings and four pence for every hundred acres of land in specie or audited certificates in full for the state price heretofore required, which being audited and a certificate thereof produced to the register of the land office, the said register is hereby authorized and directed to issue such warrant to the party entitled to the same or to his assigns.|| Time allowed for obtaining and entering pre-emption
|And whereas by sundry acts of assembly entries and surveys on the eastern waters have been hitherto protected from forfeiture, and it is reasonable that a certain time should be limited for surveying such entries and making return thereof to the land office, Be it therefore enacted, That the entries for lands on the eastern waters, which have been legally made before the first day of January, in the year one thousand seven hundred and eighty, except entries made within the district of the Northern Neck, shall proceed to survey the same with all practicable dispatch, which surveys, together with those already made and founded upon entries of the above description, shall be returned into the register's office on or before the first day of October, one thousand seven hundred and eighty eight, and not after, and on failure of such surveys being made and returned on or before the said first day of October, one thousand, seven hundred and eighty eight, such lands are hereby declared vacant, and shall be liable to be located in the same manner, as other unappropriated lands within this commonwealth. And be it enacted, That the owners of entries for lands within the district of the Northern Neck regularly made before the seventeenth day of October in the year of our Lord one thousand seven hundred and eighty|| Time limited for surveying entries on eastern waters, and making
returns to land office.|
For further surveying entries in Northern Neck.
|five, shall proceed to survey the same, which surveys, together with those already made upon like entries, shall be returned into the register's office on or before the said first day of October one thousand seven hundred and eighty-eight, and on failure such entries are hereby declared void, and the lands liable to be located in the same manner as other unappropriated lands within the same district. And the composition upon grants issued from the register's office on surveys under entries made as aforesaid may be paid either in specie or audited certificates.||Composition, in what payable.|
|And whereas many surveys regularly made and returned into the proprietor's office before the said seventeenth day of October one thousand seven hundred and eighty-five, have been ungranted until they have become forfeited according to the rules of the said office, and it is reasonable the same indulgence should be extended to the people within the said district, as to the other citizens of this commonwealth, Be it enacted, That the owners of such surveys may, before the said first day of October one thousand seven hundred and eighty-eight, apply to and obtain from the register grants for the same upon paying the quitrents and composition due thereon in manner aforesaid, and on failure thereof the lands contained in such surveys shall be forfeited and may be granted in the same manner as other unappropriated lands within the said district. And any person possessing high lands within the said district to which any swamps, marshes, or sunken grounds are contiguous and not already appropriated shall have the pre-emption of such swamps, marshes or sunken grounds at the rate of twenty-five pounds by the hundred acres, until the said first day of October one thousand seven hundred and eighty eight: And if such person shall not obtain a grant for such swamps, marshes, or sunken grounds before that time, then any other person may enter on and obtain a grant for the same in like manner as is directed for other unappropriated lands within the said district. −− But nothing herein contained shall be construed or extend to give liberty to any person to locate or obtain a grant for any unappropriated swamps, marshes or sunken grounds lying contiguous to the high land of any feme covert, infant, person not being compos mentis, or person out of the commonwealth, but such persons|| Grants on surveys returned to proprietor's office, how
Pre-emption in swamps, marshes, or sunken grounds, in Northern Neck.
Saving to femes covert, &c.
|shall be allowed twelve months after the removal of their several disabilities for the pre-emption of such lands.|
|And be it further enacted, That where any caveat hath been entered in the proprietor's office of the Northern Neck before the seventeenth day of October in the year of our Lord one thousand seven hundred and eighty-five, the person who entered such caveat shall, within twelve months next following, assign the causes thereof in the register's office, and proceed to prosecute the same, and on failure the same shall be taken and deemed dismissed, and a grant for the lands so caveated shall issue to the person, his assignees, or legal representatives, in whose favor the survey was made||Caveats entered on Northern Neck, how proceeded in.|
|And whereas the act passed at the last session of assembly, intitled, "An act to dispose of the waste and unappropriated lands in the commonwealth of Virginia on the eastern waters," directs that a composition of twenty five pounds, for every hundred acres of the said lands should be paid by the person or persons who shall obtain a warrant for the same, Be it enacted, That from and after the passing of this act the composition aforesaid may be paid in auditors warrants or audited certificates, any thing in the said recited act to the contrary notwithstanding.||Consideration for land-warrants on eastern waters, how payable.|
|WHEREAS it appears the representatives elected in pursuance of the act, entitled, "An act concerning the erection of the district of Kentuckey into an independent state," have been hindred by unforseen events from meeting at the time proposed, and determining the question referred to them; and it is considered||Further provision for the erection of the district of Kentucky into an independent state.|
|that no such determination can now take place within the time necessary for its receiving the assent of congress prior to the first day of June next, as required by the act under which the said representatives were elected.|
|And whereas it continues to be the purpose of the general assembly, that the said district shall become an independant state, on the terms and conditions specified in the act aforesaid, whenever the good people thereof shall so determine and the United States in congress shall thereof approve; Be it enacted by the General Assembly, That in the month of August next, and on the respective days and places of holding courts in the several counties within the said district, five representatives for each county to continue in appointment for one year and to compose a convention with the powers and for the purposes herein after mentioned, shall be elected by the free male inhabitants of the county. The elections shall be conducted in like manner with the like promulgation of this act to the electors, and with the like penalties for neglect of duty in the officers, as were prescribed for the elections held under the act above recited. The convention shall be held at Danville on the third Monday of September ensuing, or whenever thereafter a sufficient number shall be assembled. Five members assembled shall be a sufficient number to adjourn from day to day, and to issue writs for supply vacancies which may happen from deaths, resignations, or refusals to act. A majority of the whole shall be a sufficient number to chuse a president and other proper officers, to settle the proper rules of proceeding, to authorize any number of members to summon a convention during a recess, and to act in all other instances, where a greater number is not expressly required. Two thirds of the whole shall be a sufficient number to determine whether it is expedient for and be the will of the good people of the said district, that the same be erected into an independant state, on the terms and conditions specified in the act above recited: Provided, That no vote shall be considered as deciding this question either in the affirmative or negative, unless a majority of the whole number to be elected shall concur therein.|
|And provided, That in case two thirds of the whole shall not assemble within fifteen days after the day appointed|
|for the meeting, a decision in which a majority of the whole shall concur, shall be valid although the number present be less than two thirds of the whole.|
|And be it further enacted, That in case the said convention shall approve of an erection of the said district into an independant state, on the terms and conditions above referred to, they shall and may proceed to fix a day not later then the first day of January one thousand seven hundred and eighty nine, on which the authority of this commonwealth and of its laws under the exceptions, specified in the act above recited, shall cease and determine forever over the said district, and the articles specified in the said act shall become a solemn compact mutually binding on the parties, and unalterable by either without the consent of the other.|
|Provided however, That prior to the fourth day of July one thousand seven hundred and eighty eight, the United States in congress shall assent to the erection of the said district into an independant state, shall release this commonwealth from all its fœderal obligations, arising from the said district, as being part thereof, and shall agree that the proposed state shall immediately after the day fixed as aforesaid, or at some convenient time future thereto, be admitted into the fœderal union. And to the end that no interval of anarchy may happen to the good people of the proposed state; It is to be understood that the said convention shall have authority to take the necessary provisional measures for the election and meeting of a convention at some time prior to the day fixed for the determination of the authority of this commonwealth and of its laws, and subsequent to the notified assent of congress to the proposed erection of the said district into a independent state, with full power and authority to frame and establish a fundamental constitution of government for the proposed state, and to declare what laws shall be in force therein, until the same shall be abrogated or altered by the legislative authority acting under such constitution. This act shall be transmitted by the executive to the delegates representing this state in congress, who are hereby instructed to use their endeavors to obtain from congress a speedy concurrence|
|in the measure proposed by this act, and the act heretofore passed, intitled "An act concerning the erection of the district of Kentucky into an independent state."|
|BE it enacted by the General Assembly, That five delegates shall be chosen by joint ballot of both houses to represent this commonwealth in congress, from the time of their appointment until the first Monday of November one thousand seven hundred and eighty seven; three of whom at least shall be constantly attending the duties of their office. The persons so appointed shall each of them have from the governor a credential varied so as to suit the present occasion, and shall be entitled to the same allowances as are provided by an act, "For regulating and fixing the salaries of the officers of civil government."|| Election of delegates to congress.|
|Commissioners of the revenue to be appointed in each county,|
|required to send immediately by express, or other save and certain conveyance) lay the same before the next court to be held for his county, and the court shall immediately proceed to appoint discreet and reputable persons to be commissioners for the purposes herein after mentioned; and in those counties, where more than one commissioner is directed to be appointed, the said courts shall also distinctly lay off and ascertain the bounds of the district allotted to each commissioner: In each of the counties of Augusta, Botetourt, Culpeper, Fauquier, Greenbrier, Loudoun, Harrison, Jefferson, Lincoln, Monongalia, Montgomery, Nelson, Ohio, Fayette, Mercer, Madison, and Bourbon, there shall be appointed three commissioners; in each of the counties of Accomack, Albemarle, Amherst, Bedford, Berkeley, Amelia, Brunswick, Buckingham, Campbell, Caroline, Charlotte, Chesterfield, Cumberland, Dinwiddie, Fairfax, Franklin, Frederick, Fluvannah, Gloucester, Goochland, Greensville, Halifax, Hanover, Henrico, Henry, Isle of Wight, King and Queen, King George, Essex, Louisa, Lunenburg, Mecklenburg, Nansemond, Norfolk, Northampton, Orange, Pittsylvania, Prince Edward, Prince William, Princess Anne, Richmond, Rockbridge, Rockingham, Shenandoah, Southampton, Spottsylvania, Stafford, Surry, Sussex, Westmoreland, Northumberland, Hardy, Hampshire, Washington, and Russel, there shall be appointed two commissioners; and in each of the counties of Powhatan, Charles City, Elizabeth City, King William, James City, Lancaster, Middlesex, New Kent, Warwick, Prince George, and York, and in the city of Williamsburg, and Richmond, and the towns of Petersburg, Alexandria, Fredericksburg, and Winchester, and borough of Norfolk there shall be appointed one commissioner. Provided, That no member of either house of assembly, persons holding any office in civil government, receiving stated salaries, naval officers, practising attornies, or physicians, clerks of courts, inspectors, ordinary keepers, sheriffs or their deputies, or persons that have been in the office of sheriff, deputy sheriff, or collector of public taxes in their county, shall not be capable of acting or serving as commissioner, unless it shall appear by sufficient testimony, other than the parties own oath, that such sheriff or collector hath compleated his collection, fully|
|paid the amount thereof into the treasury, and finally closed every account relative thereto. And be it enacted, That the clerk of the court shall certify to every commissioner his appointment without delay, and at the same time furnish him with a copy of this act; the proof whereof shall rest upon the clerk, and thereupon each commissioner shall repair to some acting magistrate of the county, and take the following oath or affirmation, to wit: "I, A. B. do swear (or solemnly, sincerely, and truly declare, and affirm) that as commissioner for county, city, town, and borough of Norfolk, I will to the best of my skill and judgment, diligently and faithfully execute the duties of the said office, according to the directions of the act, entitled, An act to amend the act, entitled an act for ascertaining certain taxes and duties, and for establishing a permanent revenue, without favour, affection or partiality, and that I will do equal right and justice, according to the best of my knowledge in every case in which I shall act as commissioner: So help me God." A certificate of which oath or affirmation shall be given the commissioner by the magistrate administering it, and the magistrate shall also certify the same to the next court held for his county to be recorded. And be it enacted, That every commissioner thus qualified, shall perform the following duties within his district: He shall in the first place, apply to the clerk of the court for the books of the commissioners, appointed under the act for equalizing the land tax, which book or books, the commissioners of the land tax are hereby directed to deliver to the said clerk on application; and in case or refusal or neglect, or loss of such book or books, the clerk shall certify the same to the executive, who, for such refusal or neglect, shall direct the solicitor to proceed to recover the fine hereby imposed, and moreover to furnish such clerk with an attested copy of the land tax from the last statement on the equalizer's books, and the clerk, upon being furnished with such book or books, either by the commissioners of the land tax, or from the solicitor's office, shall aid and assist the commissioners appointed by this act, in selecting therefrom the owners name, and the tax on every tract of land or lot within each district, in the following manner, and in the form hereto subjoined. There shall be entered in one column the owners names in alphabetical|| |
Their duty in ascertianing the land tax.
|order, the number of acres or lots, the rate at which such land is valued by the acre, the amount or total value of each tract or lot of land, and the tax payable thereon; which book the said commissioner shall keep (leaving a fair copy in the clerk's office, which copy the clerk shall make) so long as he shall continue in office, and on his death, resignation, or inability to act, shall be delivered to the succeeding commissioners for the district. And every commissioner shall in the said book not from time to time all such alterations, alienations, divisions and additions as may happen within his district, and shall also perform all the duties of the commissioners of the land tax, and be entitled to the same fee for making entry of alteration or alienation as set forth by an act of assembly passed at the October session in the year one thousand seven hundred and eighty two, entitled, "An act for equalizing the land tax." And the clerks of the county, and of the general court, are hereby directed to make return to the said commissioners instead of the former commissioners, of all deeds recorded in their respective courts, and the register of the land office of all patents, as they are directed by the said last recited act.|
|And be it further enacted, That the said commissioners shall severally on the tenth day of March annually, begin and continue proceeding without delay through their respective district, and call on every person subject to taxation, or having property in his or her possession or care, on which any tax is imposed, for a written list thereof, which list being corrected, if necessary, and distinctly read over by the commissioner to the person delivering the same, he or she shall then make oath or affirmation, that such list contains a just and true account of all persons; and of every species of property in his or her possession or care, within that district (land only excepted) subject to taxation, on the ninth day of March then next preceding, and that no contract, change, or removal whatever, of property had been made or entered into, or any other method devised, practised or used, in order to evade the payment of taxes; which oath or affirmation the commissioner is hereby empowered and directed to administer.||Lists of taxable property how taken.|
|And be it further enacted, That each of the said commissioners shall, after collecting the lists of property from the inhabitants of his district in manner before directed, make four alphabetical general lists therefrom, shewing in columns according to the form hereto also annexed, the date when each lists was received, the persons chargeable with the tax or taxes, and the number or quantity of every species of property, inserting particularly the names of all free males subject to tax, distinguishing those also subject only to parish and county levy, which list shall be kept and delivered in the following manner. Each commissioner shall retain one of those lists in his own possession, so long as he continues in office, and afterwards to be delivered to his successor as in the case of the land tax books; one other of the lists, together with the lists taken from the individuals in his district shall be returned to the clerk, who shall examine the same, and if found to be erroneous, either in addition or otherwise, to correct the others, and then certify them to be true copies: The list in the clerk's office shall serve for laying the county levy, and fixing the poor rates, and be subject to the inspection or examination of every person who may choose to examine the same. Provided, they be not taken out of the said clerk's possession, and copies may be had at the charge of the person or persons desiring the same. One other of the said lists, after being certified by the clerk, shall be delivered by the commissioner to the high sheriff of the county, as his guide to collect the taxes, and the remaining fourth list, being also certified by the clerk, shall be transmitted by the commissioner to the solicitor's office, there to be minutely examined, and to be produced by the solicitor and admitted as evidence by the general court, for the amount of taxes charged the sheriff: All which lists, it is hereby declared to be the duty of the several commissioners to have delivered to the several persons or officers on or before the last day of May annually, and the said commissioners shall take a receipt or acknowledgment in writing of the deliver of such lists. And be it further enacted, That the said commissioners shall also at the time of delivering the lists of taxable property herein before directed, deliver to the clerk of his county, at the solicitor's office, a fair and correct copy of the state of the land tax, noting the|| Commissioners to make four lists.|
How to dispose of them.
State of land tax.
|alterations, alienations, divisions and additions that may have taken place in the preceding year, within his district, to enable the clerk to adjust his book of the land tax, and the solicitor to adjust the equalizer's books; and the book containing the land tax, together with the annual returns of the several commissioners lodged in the clerk's office, shall be subject at all times to the inspection of every person, in like manner as the lists of taxable property, and the said commissioners shall also deliver to the sheriff an exact list of taxes, due from all and every person or persons for land within his district, to enable the sheriff to proceed in his collection.|
|And be it further enacted, That in case any person appointed to the office of commissioner under this act, shall refuse to serve, not having a reasonable excuse in the opinion of the court of the county, he shall, for such refusal, forfeit and pay the sum of thirty pounds: Any commissioner, after having served one year, may resign his office; provided that he gives notice to the court of his county, at some court after compleating the lists of taxable property, and previous to the month of January, to enable them to appoint a successor, without delaying the public business, and upon the refusal to act, notice of resignation, death, or inability of any commissioner, it shall be the duty of the court of such county, immediately in appoint a successor, and the clerk is directed to call for all papers in the preceding commissioners hands, or his legal representatives, who, on refusal or neglect of delivering them, shall be liable to the same penalty as the commissioners of the land tax, and in case they be lost, shall be furnished on application as herein before directed.|| Penalty on commissioners refusing to act.|
Vacancies how supplied.
|And be it further enacted, That the court of each county shall make such allowances to the clerk for his services under this act, as they shall think reasonable, to be included in the county levy; and to allow to each of the commissioners for their services the sum of six shillings for every day they shall severally make satisfactory proof to the court, to have been bona fide engaged in the execution of this act, and, shall moreover be exempted from military duty during their continuance in office. The sheriff of each county is hereby directed and empowered to pay to the commissioners respectively, the amount af their several allowances on||Allowances to clerk and commissioners.|
|receiving the clerk's certificate therfore, and the amount of such certificates with the parties receipts shall be credited the sheriff by the auditor of public accounts, in the settlement of his account of taxes, and shall be made good out of the taxes appropriated to the payment of the salaries due the officers of civil government.||How paid.|
|And be it further enacted, That if any person shall give or deliver to a commissioner, a false or fraudulent list of persons or property subject to taxation, or shall refuse to give a list, on oath or affirmation, when required by the commissioner, the person or persons so refusing shall be liable to a fine of five pounds, and the commissioner shall proceed to list such persons property, agreeable to the best information he can procure, and all such property so ascertained shall be moreover subject to a treble tax, to be collected and distrained for by the sheriff, as in other cases; and in the case of an imperfect, false or fraudulent list, the person giving the same shall be subject to pay a fine of five pounds, and the property subject to a treble tax, which fines and treble taxes shall be recovered in the county court, by the following mode of proceeding, and applied as herein after directed. The commissioner shall give information thereof personally, and if unable to attend, in writing, under his hand, to the next court held for his county, which court shall forthwith direct the clerk to issue a summons, requiring the party to appear at the next court to be held for the county, to shew cause, if any he can, why he should not be fined and treble taxes for giving in an imperfect or fraudulent list of taxables, and the person or persons, upon being served therewith by the sheriff, and appearing, shall immediately plead to issue, and the matter thereof shall be enquired into by a jury, or the court, at the defendant's option, and on conviction, or the person failing to appear upon being summoned, the fine and treble tax shall be established by judgment of the court, who, unless good cause be shewn at the next succeeding court for such failure, shall award execution for the fine, and certify the amount of the tax to the sheriff for collection, and to the solicitor's office; the amount of which fine after deducting thereout as much as may be necessary to pay the clerk and sheriffs fees, and such allowance as the court may think reasonable to make|| Penalty for delivering false lists,
or concealing propetty. |
|the commissioner for his extraordinary trouble on the occasion, shall be applied towards lessening the county levy; and the treble tax shall be charged to the sheriff, and accounted for in like manner as the other taxes: The clerk of the court shall set up at the door of his courthouse, a copy of the proceedings in such cases, on the succeeding court day.|
|And for preventing frauds or impositions upon commissioners, Be it further enacted, That every person or persons having knowledge of any incorrect, false or fraudulent list being given a commissioner, shall give information thereof either to a commissioner, or the county court in like manner as the commissioner, or the county court in like manner as the commissioner is directed, and thereupon the same mode of proceeding shall be had, as if the commissioner gave information and the person informing shall be entitled to and receive one half of the fine imposed on the offender or offenders, to his own use, and the other half after paying costs, to be applied towards lessening the county levy. The clerk of every county court shall transmit to the governor a fair and attested copy of all proceedings had at his court, in pursuance of this act, immediately after every court, noting therein, the names of the sitting magistrates, which attested copy shall be admitted as proof on any motion in the general court by the solicitor for the recovery of any fine imposed by this act. The clerk, justices, or commissioners failing to perform any one of the duties imposed on them respectively by this act, or the commissioners of the land tax or their legal representative, refusing or neglecting to deliver the books of the land tax in their possession to the clerk shall be subject to a fine of fifty pounds to be recovered by motion on any day, at either of the sessions in the general court, at the instance of the solicitor, notice of such motion being previously given in the same manner as to delinquent sheriffs.|| Duty of all persons to inform.|
|And be it further enacted, That in case any person should be absent from his or her place of residence at the time the commissioner calls to receive the list, and it should appear to the commissioner that such absence was not intentional, or done with a view of avoiding the delivery of such list, it shall be lawful for the commissioner to require the attendance of such absent person, with his or her list, at any time and place within the said district: Provided, such person tenders his||If proprietor absent when commissioner calls, how list may be given in.|
|or her list to the commissioner and makes oath to the justness of it on or before the twenty fifth day of May annually, and in case of failure, the commissioner shall proceed in like manner as is before directed in cases of refusal to give in lists; and the court shall determine from the circumstances of the case, whether to inflict or remit the fine and treble taxes.|
|And be it further enacted, That a list of all the insolvents returned by the sheriff to the court shall be transmitted by the clerk to the commissioners of the tax, to be entered on their book of taxes for that year, and no sheriff shall have credit for such insolvents, in his account with the public, unless certified by the said commissioners to have been allowed by the court, and the said commissioners shall moreover transmit with the said lists of insolvents an account of the tax of any person who may have removed out of the county, together with the name of the county to which they have removed, which account the auditors are hereby directed to transmit to the commissioners of the tax of the county to which they have removed, to be charged on their books and collected by the sheriff. An account of all fines or additional taxes imposed by virtue of this act shall be by the said commissioners transmitted to the solicitor's office before the first of August annually. And the said commissioners shall state in their book of taxes a general account with the sheriff for all taxes, fines and additional taxes in their county crediting him for all insolvents and for the allowances made to the commissioners for their salaries, which allowances to the commissioners, the sheriff shall have credit for in his account with the public and also for all payments made by the said sheriff to the public, receipts for which shall be by the said sheriff transmitted to the said commissioners within twenty days after obtaining the same, a copy of which account shall be by the said commissioners transmitted to the solicitor's office before the first day of may annually.||Insolvents, how allowed.|
|And whereas it may so happen from bad weather or other unavoidable accidents that some of the courts and commissioners may not within the time directed by this act proceed to execute the several duties therein required of them, but nevertheless they are hereby directed and impowered to proceed to execute the same so soon after as may be. And as no provision is made|
|in what manner the commissioners are to give in their taxable property, Be it therefore enacted, That they shall severally make a return on oath to their respective courts a list of all their taxable property, and shall enter the same in the several lists to be by them returned to the different persons and public officers, and on failing to comply herein shall be liable to be proceeded against in the same manner and subject to the same penalties as in case of any other neglect.||How commissioners to give in their own taxable property.|
|And be it further enacted, That the courts of the several towns and corporations herein before mentioned are authorised and directed to proceed to appoint commissioners in like manner as the county courts do, which said commissioners when appointed shall within their several towns and corporations execute their office under the same restrictions and regulations as those appointed by the county courts; and on failure of the courts or clerks of the different towns and corporations to do the duty hereby required of them they shall be subject to the same penalties as the county courts and clerks of county courts are.||Commissioners for corporations.|
| Form of keeping the Book containing the Land Tax by the
List of the Land Tax within the district of A. B. Commissioner in the county of C.
|Land tax book, form of.|
| Form of return of taxable property to be made by the
List of taxable property with in the district of A. B. commissioner in the county of C.−−, for the year 178
[In the table below: (A) is substituted for "Cattle", (B) for "Carriage wheels.", (C) for "Ordinary licenses", (D) for "Billiard Tables", (E) for "No of stud horses." These are written vertically, from top to bottom, as are the labels of the two right-hand columns.]
| Taxable property book, form of.|
|So much of all and every act of assembly as comes within the purview of this act shall be and the same is hereby repealed.|
|I. WHEREAS the United States in congress assembled, have, by their act of the twentieth of October, one thousand seven hundred and eighty six, assigned to this state as its quota of troops to be immediately raised for service of the United States, on troop of light dragoons, to consist of sixty troopers, with their proper officers:||Troop of cavalry to be raised, pursuant to a resolution of congress.|
|II. Be it therefore enacted by the General Assembly, That the governor, with the advice of the council of state, may, and he is hereby empowered and directed, to appoint a captain, lieutenant, and cornet, to command the said troop; and the said offices when so appointed, shall proceed with all dispatch to recruit sixty men by voluntary enlistment, to serve in the armies of the United States for three years, unless sooner discharged, and each trooper when enlisted, shall receive a bounty of five dollars.|
|III. And be it further enacted, That the governor, with the advice of the council of state, may draw upon the treasurer for as much money as may be necessary fully to carry this act into execution; which the treasurer shall pay out of the money appropriated for the payment of this state's quota of the requisition of congress of September, one thousand seven hundred and eighty five.|
|Pages 217-230||Pages 256-277|