from this state, and hath therefore requested that the same may be taken in payment of taxes: And whereas the receiving such notes in the present circumstances of the country will tend greatly to the relief of the peo pie in the payment of their taxes; Be it therefore enact ed, That the sheriffs and collectors shall receive all bills of the above tenor that may be offered them in discharge of taxes due, or which may become due in the year one thousand seven hundred and eighty-two, by virtue of an act intituled, “ An act for ascertaining certain taxes and duties, and for establishing a perma nent revenue," which bills or notes the sheriffs or collectors shall account for and bona fide pay into the treasury. And in case any sheriff or collector shall fail to account with and pay to the treasurer for the time being, all the notes or bills of the above description he may receive for taxes, he shall forfeit and pay double the amount of the said notes he shall have so collected, to be sued for and recovered in the manner directed by the above recited act, for the recovery of other penalties therein mentioned.

XIII. And whereas the practice of granting certiff- Militia or mi cates for militia service, and of issuing treasury re- litary ceruficeipts thereupon anticipating the revenue hath obtain- to be receiv cates when, ed to the great prejudice of the public and the derange- ed for taxes, ment of the finances, and it is necessary and essential to the public interest that every anticipation of the public revenue should be most explicitly forbidden and prevented; Be it therefore enacted, That no certificates, receipts or warrants for militia or military service, except receipts given under the act for supplying the southern army with waggons and horses, and except also certificates granted for money advanced agreeable to a requisition of the governor and council of the twentyeighth of February, one thousand seven hundred and eighty-two, for recruiting soldiers, shall be received in discharge of the taxes imposed by the act "For ascertaining certain taxes and duties, and for establishing a permanent revenue;" and that the several sheriffs or collectors of taxes or duties in this commonwealth, shall not be allowed to discount any such certificates, receipts or warrants issued by virtue of any former law, and by them received or to be received for their respective collections; but judgment shall be given in manner directed by the said recited act against the

Tonnage of

said sheriffs or collectors respectively for the full amount of their several collections, or of the deficiency due thereon, in case of failure to account for the same in due time, without regard to any such certificates, receipts or warrants.

XIV. And whereas doubts have arisen in the convessels ex- struction of the sixth section of the said recited act, plained. wherein it is enacted, that on all vessels at entrance or clearance from or to foreign parts, there shall be paid by the master or owner thereof, certain duties in the said section enumerated; and it hath by some been supposed that the said words "foreign parts" were intended to exclude vessels and goods coming from any state in this Union from paying the tonnage and other duties by the said section directed to be paid: For the removing of such doubts and misconstruction, Be it enacted, That all vessels coming within this state from any of the United States, or from any port or place whatsoever, vessels of war excepted, shall be liable to pay the tonnage and other duties by the said recited act directed to be paid, in the manner by law prescribed.

Sheriffs to

XV. And be it further enacted, That the several continue col- sheriffs throughout this commonwealth, whose appointlection tho' ments will terminate in the month of October next, out of office. shall nevertheless have full power and authority to

When and how to account.

compleat the collection of the taxes aforesaid, which they are hereby required to perform, and shall have the same right and authority to collect or distrain for the payment of the said taxes, and shall be subject to account for and pay the same into the public treasury in like manner as if their appointments had not then expired.

XVI. And be it further enacted, That all and every part or parts of the act "For ascertaining certain taxes. and duties, and for establishing a permanent revenue," as shall in any manner contravene this act, or any part thereof, be and is hereby repealed.

XVII. And be it enacted, That the several sheriffs and collectors shall account for and pay all monies and other articles by them respectively received, in payment for, and which may exceed the amount of the first half of the said taxes, at the time, in the manner, and under the penalties contained in the said recited act; and shall also in the same manner account for and

pay the money and other articles by them respectively received, for the other half of the said taxes, or for the balances due thereon, on or before the first day of January next, under the penalties prescribed in the said recited act, to be moved for and recovered at any ses sion of the general court succeeding that time.

CHAP. XL.

[Chapter

LXXX in original.]

An act to continue and amend the act [Chan. Rev. intituled An act for the inspection p. 165.] of Pork, Beef, Flour, Tar, Pitch and Turpentine.

I. WHEREAS the act of assembly passed in the Preamble: year one thousand seven hundred and sixty-two, intituled, "An act for the inspection of pork, beef, flour, tar, pitch and turpentine," which was continued and amended by several subsequent acts, will expire at the next session of assembly, and it is expedient and necessary that the same should be further continued and åmended: Be it therefore enacted, That the act intituled, "An act for the inspection of pork, beef, flour, tar, of act. pitch and turpentine," except so much thereof as respects the article of flour, shall continue and be in force from and after the expiration thereof, for and during the term of two years, and from thence until the end of the next session of assembly, and no longer.

Continuance

II. And be it further enacted, That the several in- Inspector's spectors appointed, or to be appointed by virtue of the fees. said recited act, shall receive the following fees in lieu of those heretofore established, to wit: For every barrel of pork or beef inspected and stamped, one shilling; and for every barrel of tar, pitch and turpentine, seven pence half-penny.

Penalties &

III. And be it further enacted, That all the penalties their appli and forfeitures to be incurred by the said recited act, cation."

for failure or neglect of duty, shall be the same as those established and specified in the said act passed in the year one thousand seven hundred and sixty-two, and recovered and applied as is directed by the said act.

(Ch LXXXI

i original.]

[Chan, Rev. p. 165.]

See Nov. 1781, c. 11.

Preamble.

CHAP. XLI.

An act to continue and amend an act intituled, An act for the relief of persons who have been or may be injured by the destruction of the records of county courts.

1. WHEREAS the powers of the commissioners appointed by the governor, with the advice of council, to carry into execution an act of the last session, intituled, "An act for the relief of persons who have been or may be injured by the destruction of the records of county courts," will expire at the end of this present session of assembly, and it is expedient and necessary that the same should be farther continued and ameud. Continuance ed: Be it therefore enacted, That the act intituled, "An act for the relief of persons who have been or may be injured by the destruction of the records of county courts," shall continue and be in force from and after the expiration thereof until the purposes for which it was enacted shall be effected.

ofact.

11. And whereas doubts have arisen whether the Txtended to all papers commissioners appointed or to be appointed in virtue filed in court of the said recited act can receive testimony respecting the loss of any papers other than those particularly mentioned in the aforesaid act; Be it enacted, That the said commissioners are hereby empowered and required to proceed in the same manner with respect to all bonds, bills, notes and other papers necessarily filed in the office where such destruction hath happened, as if the same had been entered of record.

CHAP. XLII.

An act for dissolving the vestries of the parishes of Antrim and West

over.

(Ch LXXXII în original.]

Halifax, and

I. WHEREAS it hath been represented to this pre Vestries of sent general assembly, that by the death and resigna- parishes of tion of sundry members of the vestry of Antrim parish, Antrim in in the county of Halifax, there remains only a majori- of Westover ty of the said vestry, and that they are so very remiss in Charles and negligent, that for several years past a vestry has city, dissolved, and hot been held for any purpose, by which means the new vestries objects of charity in the said parish have become very to be elected burthensome and troublesome to a few individuals:

II. Be it therefore enacted, That the vestry of the said parish of Antrim be, and the same is hereby dis

solved.

III. And be it further enacted, That the freeholders and house-keepers of the said parish of Antrim shall, before the first day of October next, meet at some convenient time and place to be appointed and publicly advertised by the sheriff of the said county of Halifax, at least one month before such meeting, and then and there elect twelve of the most able and discreet persons being freeholders, and resident in the said parish, for vestrymen, which vestrymen so elected having in the court of the said county of Halifax taken the oaths prescribed by law, shall, to all intents and purposes, be deemed and taken to be the vestry of the said parish of Antrim.

IV. And whereas the levies of the said parish of Antrim, for a considerable time past, have not been laid by the vestry thereof, whereby the creditors of the said parish remain unpaid;

V. Be it therefore enacted, That the vestry of the said parish, to be elected by virtue of this act, shall levy and assess upon the tithable persons of the said parish, all such sums of money and quantities of tobacco as ought to have been levied and assessed by the said vestry. Provided, That notwithstanding any thing in this act contained, any suit or suits brought by VOL M. K