to be collect

Commis

sions paya

ble in kind.

or silver, or

tobacco

Taxes when next, collect, receive, distrain for, and pay the taxes ed and dis hereby imposed in his said county, under the like rules trained for, regulations, allowances and penalties as are prescribed by an act of this present session of assembly intituled, When ac- "An act to amend the act for ascertaining certain taxs counted for es and duties, and for establishing a permanent revenue." Provided nevertheless, That the commissions to sheriffs for collecting the said taxes, shall be payable in kind. Every person and persons chargeable with the said taxes, shall pay the same to the sheriff or colTaxes paya lector, either in Spanish milled dollars, at the rate of ble in gold six shilling each, or in other current silver or gold coin certificates, at a proportionate value, or in military audited certifior treasury cates, or in treasury tobacco notes, which were payable to enlisted soldiers, at the rate of twenty shillings per ble to enlist. hundred weight, or in the warrants to be issued by the cd soldiers. auditors of public aecounts in virtue of an act of the present session of assembly, intituled, "An act for auditing certain publie claims;" and that every person, upon paying the said taxes in any manner as before directed, shall be discharged thereof, and may demand and receive of the sheriff or collector, a receipt or discharge accordingly. That where any certificate shall have been liquidated by the auditors, and warrants granted upon the treasurer for payment in paper money, which remains unpaid, the same shall be re-audited and depreciation allowed thereon, agreeable to the scale fixed by act of assembly, and certificates issued by the auditors for the sum in specie.

notes paya

III. Whereas great inconveniences may arise for want of change between the sheriffs and the people, în Certificates the payment of the aforesaid certificates or warrants to be divid- For remedy whereof,

and warrants

ed by audi tors, into

small sums,

change.

Sheriff's to account on

IV. Be it enacted, That the auditors of public accounts are hereby required to grant their certificates or for conveni. warrants in such sums as will be most agreeable to the ency of persons entitled to receive the same. Provided they are not to be divided in sums less than five pounds, unless it be to make up the balance of the sums thus to path, for ac- be divided; and the sheriffs shall account with the treatual sums re-surer, upon oath, for the actual sums which they received ceive, whether the same be in specie or in certificates; and the treasurer is hereby required to carry all sums of money paid agreeable to this act, to account of the

fund for redeeming certain certificates and auditors warrants, and retain the same until appropriated by the general assembly..

CHAP. LI.

An act to continue and amend the act for reviving several public warehouses for the inspection of tobacco.

(Chapter XCI. in ori ginal.]

Acts con

I. WHEREAS the act of assembly passed in the year one thousand seven hundred and seventy-eight, cerning the Intituled, "An act for reviving several public ware- inspection of houses for the inspection of tobacco," which was con- tobacco, fun tinued and amended by several subsequent acts, will ued. expire at the next session of assembly, and it is expedient and necessary that the same should be farther continued and amended:

II. Be it therefore enacted, That the art intituled, "An act for reviving several public ware-houses for the inspection of tobacco," shall continue and be in force, from and after the expiration thereof, for and during the term of six months, and from thence until the end of the next session of assembly, and no longer.

III. And whereas, by the several tobacco laws, now in force, the inspectors are not made liable for the te bacco by them inspected, by reason whereof, great losses are sustained by the proprietors thereof: For remedy whereof,

ther contin

IV. Be it enacted, That the inspectors shall be an-,. Inspectors swerable for all tobacco by them inspected, except bacco lost, liable for to where the same may be destroyed either by fire, floods except by or the enemy. fire, floods,

my.

V. And be it further enacted, That there shall be or the encpaid to the proprietors of each ware-house, for all tb- "Storage on bacco lying therein more than twelve months, at the tobacco lyrate of three pence per month for each hogshead, to be ing in ware paid by the shipper thereof at the time of shipping the than twelve same: That a tax or duty of six shillings per hogs- months. head for each hogshead of inspected tobacco, shall begsport duty

houses more

for duty.

paid by the person or persons demanding the same from the several inspectors of this commonwealth, into the hands of such inspector, before the same shall be delivered, whether the said tobacco is to be exported from this commonwealth by land or by water, which is hereby declared to be the only duty payable on tobacInspectors co at the exportation thereof. And for the faithful acto give bond counting for and paying the said tax or duty to be reto account ceived by the respective inspectors as aforesaid, they and each of them, shall, on or before the tenth day of August next, or at the next succeeding court to be held for their county, enter into bond with approved security, payable to the governor and his successors, for the time being, in the penalty of at least double the sum which each county court may estimate the tax or duty to, for which they the said inspectors will hereby become answerable: And for the true and faithful accounting for and paying into the treasury of this commonwealth, all sums of money to be by them received or collected by virtue of the said tax or duty, they and each of them, shall once in every three months, or oftner if necessity requires it, settle their accounts for the collection aforesaid, with the auditors of public accounts, and pay the money which may appear to Commis. be due into the public treasury; for which trouble, the said inspectors, and each of them, shall be entitled to a commission of two per centum upon all and every sum or sums of money to be by them collected iu virtue of the said tax or duty aforesaid, to be deducted out of such collection and allowed in the settlement of their Clerks to accounts. And the clerks of the respective county courts before whom such bond is given, shall immedi❤ bonds to so- ately thereafter transmit such bond to the solicitor gen eral; and if any inspector or inspectors shall fail to account for and pay into the treasury the monies by them to be received within the time hereby limited, the said solicitor may, and he is hereby authorized to move in the county court where such delinquent inspector or inspectors may reside, or in the general court, for judg ment against such delinquent inspector or inspectors, upon giving ten days previous notice of such motion.

sions.

transmit

licitor gene

tal.

Remedy against inspectors, by motion.

Rents of

VI. And be it further enacted, That the monies warehouses, arising for rents at any ware-house where the same burnt by the hath been destroyed or burnt by the enemy and rebuilt, enemy, ap- or to be rebuilt at the public expence, shall be applied

destroyed or

them.

towards paying for the rebuilding the same: And the in- plied to respectors in every such case are hereby empowered and required to pay all such monies to the undertakers, or so much thereof as shall be sufficient, upon such undertakers first producing an order from the court of their county for the allowance made for rebuilding such ware-house, which money, so paid, shall be allowed by the treasurer in the settlement of such inspectors accounts.—— And in all cases where the proprietor of any ware- If proprie. house shall refuse or delay to make such necessary re- to rebuild, pairs as by the county courts may be directed, it shall courts may and may be lawful for such court to order the letting order it of such repairs to the lowest bidder, to be paid out of the rents of such ware-house, and the whole of the rents as aforesaid, shall be paid by the inspectors to the undertaker, until he shall be fully satisfied; any law to the contrary notwithstanding.

VII. And whereas the time limited by an act of the last session for the disposal of all tobaccoes remaining in any ware-house heretofore discontinued, hath been found too short;

tors refuse

VIII. Be it therefore enacted, That the commissioners of the tax in each county wherein such discon- time allow. tinuance hath been, shall be allowed until the first ed for disday of October next to dispose of all tobaccoes remain- bacco in posing of to ing in any such ware-house or ware-bouses.

warehouses, discontinu

IX. And whereas the ware-houses at Pitt's Land- ed. ing, in the County of Accomack, and at Fulgham's in the county of Isle of Wight, have been discontinued, and it is judged expedient to revive the same:

X. Be it therefore further enacted, That the said Warehouses ware-houses shall be, and are hereby revived; that at a Pitt's Pitt's Landing to be under the same inspection with Landing and Guilford and Pungoteague, and that at Fulgham's revived. Fulgham's, with Smithfield.

livered

XI. And be it further enacted, That the inspectors Inspecton of the several ware-houses shall grant receipts for all to give retobaccoes to them, or either of them delivered, when ceipts for the same cannot be inspected, and shall be liable for bacco, as des the same when demanded by the owner thereof for inspection, except at such inspections where the ware. houses have been destroyed, or where there is not room for the storage thereof.

VOL. #.

N

ation of ex

Appropri. XII. And be it further enacted, That the money port duty. arising from the duties hereby imposed upon tobacco exported, shall be set apart and appropriated in aid of the funds established by an act intituled, “An act for defending and protecting the trade of Chesapeake Bay."

Fees of

XIII. And be it further enacted, That the people pickers and attending the several ware-houses called Pickers and turners-up. Turners-up, shall demand from the proprietors of the tobacco to be inspected, at the following rates, and no more; that is to say, for turning up and finding nails, three shillings for each hogshead, and for repacking tobacco, six shillings for each hogshead; but nothing herein contained shall prevent the owners of tobacco from performing the said services themselves if they think proper.

[Chap. XEI in original.]

[Chan. Rev. p. 169.]

Preamble.

CHAP. LII.

An act to amend an act entituled An act to regulate the inspection of flour and for other purposes.

1. WHEREAS inconveniencies may arise from allowing the millers or manufacturers of wheat at their discretion to put into each barrel any indefinite quantity of flour, not less than one hundred and ninety six pounds nor more than two hundred and four pounds; and in order that the exporters of flour from this state may be enabled to go to market with the same conveniency as the exporter from any of our sister states: Contents of Be it enacted by the General Assembly, That every barrels of barrel of flour for exportation shall contain one hundred and ninety six pounds, and no more.

flour.

Flour paid II. And be it further enacted, That all flour that may for taxes to be paid for taxes shall be inspected at Warwick, in the be inspected county of Chesterfield, or some one of the public inspections already established, or to be established, agreeable to the direction of an act "For ascertaining certain taxes and duties, and for establishing a perma