5.34. The of tor provisions of this section appear to be repeated leye. 11.0f Lefs: acts 1802. by which it is provided that, after the annual turn of delinquences, the Auditor shall cause that act to be habe ed, and if the taxes of any tract chall remain unpaid for to hat may years, it shall be forteated: but after; and, if not redumba, and unappropriated Land. month be redumed within tw le locaties a us may 1792.. IN THE SEVENTEENTH YEAR OF THE COMMONWEALTH. 133 fhall have the power of diftraining for the taxes now due, for the term of eighteen months from the paffing of this Act: Provided nevertheless, that no Sheriff or Exception with a proCollector fhall be allowed to diftrain for fuch until he fhall have en- vifo. arrearages, tered into bond, with fufficient fecurity, to be approved of by fuch Court, to pay and fatisfy all fuch damages and cofts as may be recovered against him, for any abufe of the power hereby vefted in him, a XXX. IT fhall be lawful for the County Courts within this Common- How to be collected wealth, to qualify any person or perfons, for the purpofe of completing the col- where the Sheriff and lection of taxes in any County, where the Sheriff and his Deputy fhall die, be- his deputies die fore fuch collection fhall be completed: and the perfon or perions fo appointed, after having given bond and fecurity to the Executors or Adminiftrators of the faid Sheriff, to be approved of by the Court for the faithful performance of the duties of the office, fhall have the fame power in all refpects, for collecting fuch arrears, as the High Sheriff would have had. But the acting Executors or Adminiftrators of fuch High Sheriff, if any fuch there be, at the time of fuch appointment, shall be fummoned by order of the faid Court, to fhew cause, if any they can, against the person whom the faid Court fhall nominate. b XXXI. THE perfon or perfons fo appointed, fhall in all refpects be fubject to the fame penalties, for any neglect of duty, or failing to account for and pay to the perfon or perfons authorised to receive the money by him or them fo collected, and may be proceeded against by fuch Executors or Administrators, in the fame manner as Deputy-Sheriffs are liable to, and may be proceeded against by their principals. b XXXII. IN cafe payment be not made by any person chargeable with any What may be diftraintax, levy, fine, or forfeiture, or amercement, the Sheriff or Collector fhall have ed for taxes, levies, &c. power to diftrain the flaves, goods or chattels which shall be found upon the lands, or in poffeffion of the perfon fo indebted or failing, notwithstand ing fuch flaves, goods or chattels, fhall be comprifed in any deed or mortgage. e XXXIII. IF the owner thereof fhall not pay fuch tax, levy, fine, forfei- When goods diftrained ture, or amercement, within five days after fuch diftrefs, fuch Sheriff or Col- may be fold. lector fhall and may lawfully fell the fame, or fo much thereof as shall be fufficient to difcharge the faid taxes, and the charges of diftrefs and fale, for ready money; which fale fhall be good and effectual in Law, againft all perfons whatfo- : ever.c XXXIV. THE Sheriff or Collector of the taxes within this Common- How the taxes on lands wealth, shall at the time he returns a lift of other Infolvents, return a lift of the are to be collected when lands within his County, or Corporation, where he cannot find effects within the sheriff cannot find the fame, belonging to the Owner or Tenant thereof, fufficient to pay and fatisfy effects on the fame to the tax; and if the Court fhall be fatisfied of the truth thereof, they fhall ad- pay the tax thereon. mit the Sheriff or Collector to make oath thereto, and direct the fame to be certined to the Auditor of public accounts, together with the names of the Owners of each tract of land, and the place of his or her abode, where the Court can obtain fuch information. The Auditor fhall credit the fame in account for the land tax, with fuch Sheriff or Collector. And where it shall appear to the Auditor from the certificates of the County Courts, or where he shall be satisfied from any other information, that any perfon fo chargeable with any of the said taxes refides, or hath any flaves or perfonal property in fome other County of this Commonwealth, than that in which fuch land may lie, he thall certify the amount of the land tax with which fuch perfon is or fhall be chargeable, to the Sheriff or Collector of the County in which fuch perfon may refide, or have faves or perfonal property, (as the cafe may be) and fhall debit fuch Sheriff or Collector with the amount of the taxes fo tranfmitted to him, who may make diftrefs for the fame, and fhall be accountable therefor, in like manner as for other taxes of his County. A lift of these Infolvents, with the amount of the tax due from them refpectively, fhall be furnished by the Clerk of the Court to the Collector of the tax for the fucceeding year, and he fhall tranfmit a copy thereof to the Auditor of public accounts, who fhall debit the Sheriff or Collector therewith; and fuch Sheriff or Collector fhall diftrain and account for the fame, in like manner as for other taxes, and in cafe the faid taxes cannot be collected the fucceeding year, the like return upon oath fhall be made, as is herein before prescribed; and thereupon the Treafurer fhall caufe to be inferted in the Virginia Gazette, for three weeks fucceffively, the names of fuch delin (a) 1789, ch. 3. (b) 178), ch. 48, fec. 1, 2. (c) Oct. 1782, ch. 8. Sec. 4. Tenant paying the taxes may deduct it out of the rent, unless he is bound to pay it. When the clerks of courts are to account for and pay taxes collected by them. quents, with the quantity of land, the fituation thereof, and the taxes due thereon. a XXXV. IN cafe the tax on any tract of land within this Commonwealth, fhall not be paid for the space of three years, the right to fuch lands fhall be loft, forfeited and vested in the Commonwealth; and it fhall be lawful for any perfon to acquire a title to any land fo forfeited, in the manner prescribed by an act, intituled, "An Act for reducing into one, the feveral Acts concerning the Land-Office; aftertaining the terms and manner of granting wafte and unappro priated lands, for fettling the titles and bounds of lands; directing the mode of proceffioning, and preferibing the duty of Surveyors." a XXXVI. PROVIDED always, That nothing herein contained fhall affect the right of infants, femes covert, or perfons of unfound mind, who fhall be allowed three years to fave the fame from forfeiture, after fuch difability be removed. a XXXVII. AND where any Tenant fhall be diftrained for the taxes due from the proprietor of the land, he fhall have credit for the fame against fuch proprietor out of the rents he may owe him; but this Act shall not be conftrued to deftroy or impair any contract, by which the Tenant may be bound to pay the faid land tax, or any part thereof. a XXXVIII. THE Clerks of the feveral Courts within this Commonwealth, fhall, refpectively, on or before the first day of April, and first day of October in every year, account for on oath, and pay into the public treafury, all the monies which by Law they fhall be authorised to receive on public account, after a deduction of five per centum therefrom, as a commiffion. And in cafe of fraud herein by any Clerk, he shall on conviction thereof be deprived of his office. a XXIX. ALL and every Act and Acts, claufes and parts of Acts, containing any thing within the purview of this Act, fhall be, and the fame are hereby repealed. Provided always, that nothing herein contained, shall prevent the collection and recovery of any arrearages of taxes due before the commence ment of this Act, but fuch arrearages shall be collected, paid, and diftrained for, and recovery had against all delinquents, and the damages on failure of payment thereof, fhall be the fame as if this Act had not been made. XL. THIS Act shall commence in force, from and after the paffing thereof. CHAP. LXXXIV. An Act to reduce into one, the feveral As concerning the Recovery of Debts due to the Public, and the Sale of Lands for Judgments on behalf of the Commonwealtḥ, against Public Officers. 1. Breceived, or [Paffed the 30th of November, 1792,] E it enacted by the General Affembly, That when any perfon who hath received, or hall receive pubic money from the Treasurer for public ufe, hath not applied, or fhall not apply the faid money accordingly, or hath neglected, or shall neglect to account for and repay fo much thereof as fhall remain unapplied, upon a motion on behalf of the Commonwealth, made to any Court of Record, notice thereof in writing having been given ten days or more to the delinquent, with a state of the matter alledged against him, either by delivering copies of fuch notice and allegation to him, or leaving them at the place of his ufual abode, the faid Court may give judgment and award execution against him and his fureties, for fo much as a jury, to be impannelled inftantly, unless good caufe be fhewn for deferring it, for trial of an iffue, if he appear and make it up, or for enquiry of damages, if he appear not, or appearing, refufe to make up fuch iffue, fhall find to be due from him, on any fuch account as aforefaid, with damages to be affeffed by the Jury, and cofts." b II. WHEN the Attorney profecuting on behalf of the Commonwealth, shall commence an action for breach of a contract, which hath been, or fhall be entered into with government, or with an agent thereof, to supply the army or navy with provifion or other articles, at the emanation of the writ, he fhalk file a declaration, with an affignment of the breaches, which with the writ shall be delivered to the officer, to whom that is directed, and ferved upon the Defendant fifteen days or more before the return days and on fuch return day, or on the return day of the fubfequent procefs, in cafe the preceding be not legally (a) 1790, ch. 5, fec. 1, 2, 3, 4, 5, 6, 7. (b) Taken from 1786, ch. |