[Chapter CXXIX in original.] Preambles Distress for taxes postponed. CHAP. V. An act to suspend the operation of the act, intituled, An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act. I. WHEREAS it is found nécessary for the ease and convenience of the citizens of this commonwealth in their present distressed state, that the operation of the act, intituled, "An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act," be postponed to a future day: 11. Be it therefore enacted by the General Assembly, That no distress for any tax imposed by the said act shall be made before the twentieth day of November next. HI. And be it further enacted, That the several sheriffs whose appointments will terminate in the month of Sheriffs to November next, shall, nevertheless, have full power to collect, although the compleat the collection of the taxes aforesaid, which term of their they are hereby required to perform; and shall have ment expir. right and authority to collect or distrain for the same in the like manner as if their appointments had not then expired. apoint ed. CHAP. VI. An act to repeal the several acts of assembly for seizure and condemnation of British goods found on land. Chap. CL in original. ordinances 1. BE it enacted by the General Assembly, That all All acts and and every act and acts of assembly or convention, so prohibiting far as the same prohibit the importation of British importation goods, wares, or merchandize, into this commonwealth; of British or as subject the same to any manner of forfeiture or goods repealed. condemnation, or the person or persons importing them to any damage or penalty whatsoever, shall be, and are hereby repealed. And that all such goods, wares, and merchandize, be admitted to entry with the naval officers, and subject to the like duties and restrictions imposed by law upon all other goods, wares, and merchandize. Il And be it further enacted, That this act shall have the force and obligation of law, from and after the thirteenth day of May, in the present year. CHAP. VII. [Chap. CLI in original.] Chan. Rev. An act to amend an act, intituled, An 1. WHEREAS by an act of assembly passed the Price for in sixth day of May, one thousand seven hundred and specting of tar, pitch, d eighty-two, intituled, "An act to continue and amend turpentine the act, intituled, An act for the inspection of pork, reduced. beef, flour, tar, pitch, and turpentine," amongst other rates of inspection it is enacted, that seven pence halfpenny per barrel be paid for the inspection of tar, pitch, and turpentine; which said rate is found to be higher than the said articles of tar, pitch, and turpentine, will bear: For remedy whereof, Be it enacted, That three pence per barrel only, be paid for the inspection of tar, pitch, and turpentine, from and after the passing this act; any law to the contrary notwithstanding, [Chap. CLIF Chan. Rev. pa. 186: CHAP. VIII. in original] An act to establish certain and ade quale funds for the redemption of certificates granted to the officers and soldiers for their arrears of pay and depreciation. See October 1780, ch. 27, and notes. Preamble. Tax or duty imposed on particular goods imported, in aid of funds, for redemp tary certifi cates. 1. WHEREAS the funds formerly appropriated by law for the redemption of the certificates granted, or to be granted, to the officers and soldiers of the Virginia line, on continental and state establishments, for their arrears of pay and depreciation, have hitherto proved inadequate, and the finances of the state are at present in such circumstances that the same cannot be paid within the time limited by law, without greatly distressing the citizens thereof: And whereas certain officers, deputed on behalf of the said officers and soldiers, have presented to this present assembly an humble and dutiful memorial, expressing their sincere desire to prevent every embarrassment to the public during the present exhausted state of the country, and declaring their voluntary consent to postpone such payment for a reasonable time, in full confidence that the legislature will establish certain and adequate funds for the redemption of such certificates, within the time which may be now appointed for the same: Be it therefore enacted by the General Assembly, That in aid of the funds hitherto appropriated for the redemption of the certificates granted, or to be granted, to the said officers and soldiers for their arrears of pay and depreciation, the following duties shall be paid on the goods, wares, and merchandize, herein after enumerated, which may be imported, either by land or water, into this state; and the money arising therefrom appropriated to the sole purpose of redeeming the said certificates, and the warrants already issued, or which may hereafter issue, for the interest of the said certificates, that is to say: On every bushel of salt, the sum of nine pence; on every gallon of distilled spirits, the sum of four pence; on every gallon of wine, the sum of four pence; on every hundred pounds of hemp, the sum of two shillings; on every hundred pounds of cordage, the sum of one shilling; on every gallon of beer, ale, or porter, the sum of four pence; on every pound of snuff the sum of one shilling. Master of report. II. And be it further enacted, That the master of purser of every ship, or other vessel, importing any vessel when goods, wares, or merchandize, liable to a duty by vir- and how to tue 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, or loading of such ship or vessel, with the particular numbers of every cask or package therein laden, and containing any of the aforesaid goods, wares, or merchandize, and of all parcels or quantities of any such goods, wares, or merchandize,! which may be laden or stowed in bulk on board such ship or vessel, and where, and in what port, the same were laden and taken on board, upon penalty of forfeiting two hundred pounds current money, recoverable on information in any court within this commonwealth, who shall thereupon enter judgment and awardexecution for the same, to be applied, one moiety to the use of the informer, and the other to the use of the commonwealth. Penalty, be landed the duties, III And be it further enacted, That none of the Dutiable goods, wares, or merchandizes, liable to the said du- goods not to ties, imported or brought into this commonwealth by till entry, water, by any person or persons whatsoever, shall be and payment landed or put on shore until due entry made thereof or securing with the collector of the duties in such port or place, and a true account of the numbers of every cask, and quantity of distilled spirits, wine, snuff, ale, beer, or porter; and also the quantity of salt, hemp, or cordage, 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 same upon the back of the original invoice, or a true copy thereof to be entered and duty paid or ae cared. 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 delive Forfeiture of goods other. ry of the same, And all spirits, wine, salt, hemp, wine landed. cordage, snuff, beer, ale, or porter, landed or 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 part or place where the same shall be put on shore or delivered, or by any other person Goods im- or persons whatsoever; and the owner or importer of ported by land, how to any of the aforesaid spirits, wine, salt, hemp, cordage, snuff, ale, beer, or porter, by land, shall, in like manner, make due entry of the same, within ten days after the importation, 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 three 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 seiContents of zures made by the collectors or naval officers. Provicertain casks ded always, That no person shall be required to give. account upon oath of the true 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 hun dred gallons, and all lesser casks after the same proportion; any thing in this act to the contrary notwithstanding, ascertained. Penalty for false entry Officers may enter vessels IV. And be it further enacted, That if any person or persons whatsoever, shall willingly make a false entry, and be thereof convicted, such person or persons shall forfeit and pay two hundred pounds current money, and also forfeit the goods, recoverable an 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. V. And be it further enacted, That the collectors of and bring a the duties aforesaid, or any person by them appoint a. |