do, by a candidate or perfon qualified to vote, or shall take it contrary to this act, or shall make or fign a talie return, or shall falfify the poll or tickets, by erafure or alteration, he or they fo offending, shall for every tuch offence, forfeit and pay the fum of three hundred dollars, to be recovered with cofts in an action of debt, before any court of record, by any person who will fue for the fame. After the faid return shall be made, it shall be the duty of the faid Commiflioners to feal up all the tickets or votes by them received in manner herein directed, and endorie their names upon the cover as aforefaid, which shall be preferved by one of the laid Commiflioners, and shall, if demanded under an order from the Governor, with the advice of Council, within fix months of the faid election, be forthwith delivered under the penalty before prefcribed, in other cafes of misconduct; but if the faid tickets or votes shail not be fo demanded within fix months, the Commiffioner holding the fame shall no longer be confidered as anfwerable for them. The Governor, with the advice of the Council, is hereby empowered to defray by order on the Treatury, all reafonable expenfes which may attend the execution of this act, and alfo the expense which may be incurred in tranfmitting the faid returns to the Executive whereever it shall appear that it was neceffary to employ a special messenger for that purpose.

III. AND be it further enacted, That the twenty-one perfons having the Mode of deciding the greatest number of votes under this act, shall be the Electors of a Prendent election. and Vice-President of the United States, for and on behalf of this late: Provided, they attend for that purpole at the time and place directed by law, But if it shall happen from death, ficknefs, or any other caufe, or by reason of two or more perions having an equal number of votes, fo that neither appears to be elected, pat twenty-one Electors do not attend on the day and at the place appointed before the hour of ten, qualified to vote for a Prefident and Vice-Prefident of the United States, on behalf of this State, it shall be lawful for the Senate and Houfe of Delegates of this Commonwealth, and they are hereby em. powered and required to appoint forthwith by joint ballot, any perfon or perfons neceflary to fill up any fuch vacancy or vacancies, until the number of twenty-one Electors, for the purpose aforefaid is completed, which Elector or Electors fo appointed, shall be entitled to vote for a President and Vice-Prefident of the United States, in the fame manner as if he or they had been chofen in manner herein before prefcribed.

IV. SO much of the firft recited at or of any other act, as comes within the Repealing claufe purview of this act, fhall be, and the fame is hereby repealed.

V. THIS act fhall commence and be in force, from and after the paffing thereof.

I.

CHAP. CCLV.

An At laying Taxes for the Support of Government.

[Paffed the 23d of January, 1500.]

B E it enacted by the General Affembly, That the public taxes for the year Taxes on land, flaves, one thousand feven hundred and ninety-nine, shall be as follows, to &c. wit:-On lands for every hundred dollars value, agreeably to the equalizing law, forty-eight cents; for every flave above the age of twelve years, except fuch as have been or shall be exempted, by reafon of age or infirmity, by the refpective county or corporation courts, forty-four cents; for every ftud-horfe and jack-afs, twice the price at which fuch horfe or aís covers a mare for the feafon; for all other hortes, mules, mares and colts, twelve cents each; for every ordinary license, twelve dollars and fifty cents; for every four wheel riding carriage, except phatons and flage waggons, one dollar and twentyfive cents per wheel; for ali phetons and tage waggons, eighty-four cents pr wheel; for every other riding carriage with two wheels, forty-three cents per wheel; and for all lots and houfes in towns, one dollar and fifty-six cents on every hundred dollars of the rent thereof, to be afcertained by the rent paid by the tenant, and where fuch houfe or lot is in the occupation of the proprietor, the yearly rent or value fhail be ascertained by the commiffioners of the revenue or either of them, by a comparison of its value with other houfes or lots actually rented: Provided, That the owner or proprietor of any such houfe of Provi) ot, if he thinks himself aggrieved by fucn valuation, may appeal to the court,,

209.

Public property exempted from tax.

L'cenfes to merchants

or retail.

396 IN THE TWENTY-FOURTH YEAR OF THE COMMONWEALTH. by whom the commiffioners were appointed, whofe judgment as to the yearly rent or value shall be final. The faid commiffioners or either of them to af certain the rent paid on houfes or lots actually leafed, may call on the tenant or proprietor to declare on oath or folemn affirmation, what is the amount of the rent paid for the fame; and every person fo called on and refufing to declare, shall forfeit and pay the fum of three hundred dollars, to be recovered by motion on ten days previous notice, to be made by the commiffioners of the revenue, or either of them. Provided, That no tax shall be collected on lands, lots, houses, or other property belonging to this Commonwealth, or to any county, town, college, houfes for divine worship, or feminary of learning. Every covering horse or jack-afs which shall not be duly entered with the commiflioners of the tax, and all fuch horfes and affes brought into this Commonwealth, fubfequent to the ninth of March next, shall be liable to a treble tax, to be paid by the owner of the place at which he shall ftand, upon whom it shall be diftrainable by the sheriff, as if it had been entered in the commiffioner's book; for two thirds whereof the sheriff shall be accountable to the public, and in cafe of failure to pay the fame, shall forfeit two hundred dollars, to be recovered with cofts, on motion after ten days notice by the Auditor, for the ufe of the Commonwealth: Provided, That any perfon fo bringing such horfe or afs into the ftate, entering him with the commiffioner within ten days thereafter, and paying the tax to which he would have been liable, had he been duly entered, to the sheriff or collector, shall be abfolved from the faid penalty, and the faid commiffioners shall fubjoin the faid horfe or afs to the lift of taxables.

II. AND be it further enacted, That upon any perfon's producing to the felling goods, wholefale commiffioner of the revenue for the county, district, or corporation, a receipt for the fum offorty dollars paid to the sheriff or collector, fuch commiffioner shall grant to fuch perfon a license to fell merchandize of foreign growth or manufacture, by wholesale and retail, for and during the term of twelve months; or if the faid receipt shall be for fifteen dollars, fuch perfon shall, in like manPenalty on dealing with- ner, receive a license to retail fuch goods for the fame time. And if any perfon

our fuch license first obtained.

Provifo.

Coneerning hawkers and pediais.

be recorded.

shall fell fuch merchandize either by wholefale or retail, on land or on board any vefiel, without having obtained fuch licenfe, fuch perfon shall forfeit and pay five hundred dollars, to be recovered by the commiffioner in any court of record, on ten days previous notice, and to be paid to the sheriff for the use of the Commonwealth; of which licenfes and fines the commiffioners shall annually in their books, return a lift to the Auditor of the public accounts, on or before the fifteenth day of September, fpecifying names, which shall be good evidence whereupon to charge the sheriff or collector. Provided nevertheless, That not above one tax shall be paid on account of fo felling at one and the fame ftore, and if any perfon shall poffefs two or more stores, he or she shall pay one tax for each store. And provided alfo, That nothing contained in this or any other act shall be fo conftrued as to impofe a tax on planters or farmers for felling falt or iron to their neighbours, purchased as a return load for their produce, carried in their waggons or otherwife to market. All the faid licenses shall be taken out previous to the first day of May next, and shall be good and effectual for and during the term of one year. Provided, That if any new ftore shall be opened on land between the laid first day of May, and the fame day in the following year, the faid tax shall be apportioned according to the time then to come of one year, and its amount shall be specified in the license, and in the commiffioner's return.

III. AND be it further enacted, That the act concerning hawkers and pedlars shall be fo conftrued, as to make it neceffary for each hawker and pedlar, to obtain a license.

Licenfes granted to IV. BE it further enacted, That each hawker and pedlar, after obtaining a hawkers and pedlars to licenfe to fell goods, wares, and merchandize, shall in the court of each county, at the courthoufe of which he offers goods for fale, enter of record his license, obtained for vending goods, wares, and merchandize, for which he shall pay twenty-five cents to the clerk, and the clerk of each court shall keep a lift of fuch licenfes granted to hawkers and pedlars, and recorded, ftuck up in fome public place in the courthouse, expreffing when the licenfe was granted, when they will expire, and by what court they were granted, from their April court to the end of the year: And in cafe of failure, each hawker or pedlar shall be fubject to the fame penalty as if he had no fuch licenfe. For every licenfe granted by a commiffioner under this act, he shall be entitled to twenty-five cents,

Allowance to commiffi

oner for iffuing fuch license.

which shall be paid to him out of the public treasury, on warrant of the Auditor of public accounts, after his lift of licenfes shall be returned to the Auditor as aforefaid. Clerks of courts shall annually, on or before the first day of October, return to the Auditor a lift of all hawkers' and pedlars' licenfes granted by their respective courts, previous to the first day of September in every year, and every clerk neglecting this duty, shall forfeit fifty dollars, to be recovered in the General Court, by motion on ten days previous notice. The clerks of courts shall alfo on or before the fifteenth of December in every year, account on oath to the Auditor of public accounts for all taxes received by them, by virtue of their offices, previous to the first day of September in fuch year. So much of the act paffed at the laft feffion, intituled, "An act to impofe certain takes on law procefs, and for other purposes," as is contrary hereto, shall be and is hereby repealed.

Clerks of courts to return a lift of pedlars licenfes to the Auditor.

Notices on motions aofficers herein mengainst heriffs and other tioned.

V. AND for the more effectual collection of the taxes as aforefaid, and others, which may become due to the commonwealth, Be it further enacted, That ten days previous notice fhall hereafter be neceflary to any theriff, collector, clerk, infpector, or notary public, for the purpose of recovering a judgment for any taxes, fine, or public dues of any kind, where by law the auditor is authorised to proceed against them, or any of them, by motion. No fheriff or other collector fhall at any time be allowed to return any lift of insolvents, or have any credit therefor, after twelve months fhall have expired, from the period of the taxes becoming payable by fuch fheriff or collector, to which fuch lift relates. A commiffion of five per cent. and no more fhall be allowed to Commiffion allowed for fheriffs and collectors for the collection of the taxes on licenfès to be granted to merchants under this act, and on licenses to be granted to hawkers and pedlars, under an act, intituled, "An act concerning hawkers and pedlars ;" any law to the contrary notwithstanding. A lift of all licenfes granted to merchants fhall be returned by the commiffioner granting the fame, to the county or corporation courts for their examination, after which the faid lifts fhall be delivered to the fheriffs or collectors, who fhall annually, on or before the first day of October next, after the receipt thereof, account for and pay the fame into the public treafury.

VI. THIS act shall commence and be in force from the paffing thereof.

collecting tax on licenfes.

Commiffioner to return

lift of licenfes to county or corporation court

for examination.

Commencement of this

ad.

I.

An Act to enable Clerks of Courts to Adminifter Oaths in certain cafes.

BB

[Paffed the 6th of January, 1800.]

E it enacted, That the feveral clerks of courts of this commonwealth, and their deputies be, and they are hereby empowered to administer oaths in all cafes wherein an affidavit is neceffary as the foundation of any offcial act to be performed by any fuch clerk, which affidavit shall be filed, and fhall in every refpect be as effectual as if the oath thereto had been adminif tered by a justice of the peace. And if any perfon fworn by any clerk or his deputy, by virtue of this act, fhall give any evidence under fuch circumstances as would have conftituted the fame to be perjury, if done in prefence of a court of record, the fame 'fhall be deemed perjury to all intents and purpoles.

Clerks of courts auoaths in certain cafes.

thorised to adminifter

II. THIS act fhall commence and be in force from and after the paffing Commencement of this thereof.

A&.

I.

An Act concerning the Service of certain Procefs, and the returns thereon.

E it enacted by the General Assembly, That where any fheriff or other that he has been kept off by force of arms, it fhall and may be lawful for the plaintiff in the action in which the process fo returned was iffued, either to iffue an alias or pluries, as the cafe may be, or to proceed in the faid action against the defendant or defendants, as if fuch procefs had been returned executed.

II. THIS act shall be in force, fron and after the paffing thereof.