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 Sheriff to on oath of such payments to the clerk of the court of return a list his county, immediately after his collection, copies of of payments which list shall be fixed up in the said court-house, for to the clerk. 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 A copy to be set up in of his county; and the auditors shall, upon settlement the courtwith the sheriff, give their order to the treasurer to re- house. ceive 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.

flour to re

V. And that the flour so paid in discharge of taxes Inspectors of may be converted to the purposes by this act intended, turn lists before the same shall be injured or lost, Be it enacted, monthly to That the inspectors or receivers of flour, shall once in treasurer. 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 Penalty. 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 Treasurer to sell the said tobacco, hemp, skins, and flour, from time sell commo dities speedto time, as occasion may require, for current gold or ily. silver coin, or otherwise to dispose of the said tobaceo, 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 trea sury, 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 commű

Courts to

table 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, provide Petersburg, Lewisburg, Abingdon, and West Point warehouses are, shall be, and are hereby authorized and required, for hemp & to provide good and sufficient warehouses for the stoflour; rage of hemp and flour, according to this act, and to And appoint 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 Their duty; and flour on public account, and for inspecting the

receivers.

ance.

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 produced, and filed at the said warehouse, as a voucher, to prove inspection thereof, before the delivery by the owner. And allow. 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 To give 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 of 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

bond.

Penalties on them and courts.

pounds, recoverable on information in any county court, for the use 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 weighed 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 artieles may appear in a clear and distinct view.

Hemp and be weighed. four how to

VII. And be it further enacted, That there shall be Tax on cer received, accounted for on oath, and paid into the tain patents. 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 hereafter 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 berein, 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.

VIII. And be it further enacted, That on all vessels, Tonnage on at entrance or clearance, from or to foreign parts, or vessels. 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 oue shilling and three pence per ton, to the collector of duties, at the port or ports esta→ blished, or to be established for the entrance and clear- Duty on sp ance of such vessels; and for every gallon of rum, rits & wine brandy, and other distilled spirits, and for every gal- imported, VOD

On Sugar.

Coffee.

lon of wine, which shall be imported or brought inte 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, One pr. cent which shall be imported or brought into this commonon all other goods. wealth, as aforesaid, from any port or place whatsoever, the duty 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.

port.

And how.

Masters of IX. And be it further enacted, That the master or vessels, purser of every ship, or other vessel, importing any when to re- 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 slip 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 cur rent 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.

Penalty,

Dutiable

goods land

ed before entry, for feited.

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 there

of 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 sane 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 Importations any of the aforesaid spirits, wine, sugar, coffee, or o- by laud to ther merchandize, by land, shall, in like manner, make be entered due entry of the same within ten days after the impor- of the court, tation, 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 Direction as shall be required to give account upon oath, of the true to casks. 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.

XI. And be it further enacted, That if any person Penalty for a or persons whatsoever, shall willingly make a false en- false entry. try, 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