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"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 Duty of said clerk shall file the same in his office, and shall make out 3 make out three fair copies from all the lists so taken copies. and delivered to him, one of which shall be delivered to the auditors of public accounts, at their office, by How dispos 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 judgment 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.

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IV. And to enable the justices for each precinct to Lists of tax make out lists of the said enumerated articles: Be it able proper ty how to be enacted, That every master or owner of a family, or in given in. his absence of "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;

property.

or the master or owner thereof, or in case of his or her absence or non-residence upon the plantation, the o- Penalty for verseer, shall be adjudged a concealer of such and so concealing 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 shall be, for lessening the county levy; How penal. the master or owner shall be subject nevertheless, to ty may be the payment of the taxes, in the same manner as if the saved. 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 Jawful 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 when to coland 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 Property 11. the lands and in the possession of the person so indebted or failing, notwithstanding such lands, slaves, goods, deed or or chattels, shall be comprised in any deed or mort- mortgage. gage; 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

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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 Proviso, as sheriff or collector shall make seizure of any lands by

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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, Unreason. Provided always, that where unreasonable seizures or how punish. 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 Sheriff's, the said sheriff or collector shall duly account for and pay into the treasury of this commonwealth, on or be fore 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 au 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

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the sheriff or collector, and the same shall by them be allowed in passing his accounts. And in case the said Penalty. 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, toge ther with an interest of five per centam upon the whole amount, until paid, for the use 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 Power in the cause to them shewn, are hereby empowered to remit court to rethe said damages and interest, or any part thereof, on mit the dam every such judgment. There shall be paid by all and ages and inevery person and persons chargeable therewith, to the How taxes sheriff or collector of the same, the taxes herein before may be paid. 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 reso lutions 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 virtue of this act, shall be received at the following rates, to wit: The johannes, weighing eighteen penny gold paid for weight, at four pounds sixteen shillings; half johannes, faxes.

Rates of

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, weighing six pennyweight eighteen grains, at one pound sixteen shillings; doubloons, weighing seventeen pennyweight, at four pounds ten shillings; pistoles, weighing four pennyweight six grains, at one pound two shillings How certain and six pence. And all other taxes, on articles enucommodities merated as aforesaid, to be paid by this act (except may be received. 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

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