CHAP. XXXVIII. [Chap. CLXXXII in original.] Chan. Rev. An act to amend the act To amend and reduce the several acts of assembly p. 206. for ascertaining certain taxes and duties, and for establishing a permanent revenne, into one act. I. WHEREAS great loss has been incurred by the Preamble, state from the receipt of the articles made commutable by 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.” II. And whereas from the present situation of the Repeal of country, it is unnecessary longer to continue that re- act allowing gulation; Be it therefore enacted by the General As- commutasembly, That so much of the said recited aet as makes bles for taxtobacco, hemp, flour, or deer-skins, receivable in pay- Oct 1783, c. ment of the taxes imposed by the said act, shall be, 1. and the same is hereby repealed. es. Revived IH. And be it further enacted, That so much of the Also the du said recited act as relates to the duty upon wine and and spirits; ty upon wine spirits, imported or brought into this commonwealth, and of the shall be, and the same is hereby repealed. Provided tonnage of always, That no ship or other vessel, belonging to any sels & small Virginia vescitizen or citizens of this commonwealth, and no ship vessels of or other vessel, under the burthen of sixty tons, belong- Maryland. ing to any citizen or citizens of the state of Maryland, shall be subject to the duty on tonnage. IV. And whereas by the said recited act, all persons who were indebted for quit-rents due within the Northern-Neck, were permitted to retain the same in their hands until the future directions of the assembly. ed to the V. And whereas it is unjust that the executors of the Northernlate proprietor of the Northern-Neck, should be any Neck quit. longer prevented from receiving what was due to the rents restor said proprietor at the time of his death: Be it further proprietor. enacted, That 60 much of the said recited act as permit the persons indebted as aforesaid, to retain in their hands the sums due at the time of the death of the said proprietor shall be, and the same is hereby repealed. M 2 VOL. XI. to do it. Courts hav- VI. And be it further enacted, That the court of ing neglected to assign every county, where the same hath not been done purassessors, suant to the said act, shall, on or before the first day district are of October next, divide their respective counties into convenient precincts, and proceed to take lists of the enumerated articles, in the same manner, and within the same periods of time, and under the like penalties for neglect of duty, as is prescribed and inflicted by the said act. General court to meet in Feb. to give judg. ments a gainst sher iff's. to be dis VII. And whereas by an act of the present session, distress upon the collection of the taxes, due by virtue of the said recited act, is suspended until the month of November next, and no provision has been made to compel the several sheriffs and collectors to make speedy payment to the public treasury; Be it further enacted, That the respective sheriffs shall account for, and pay the amount of their several collections, made pursuant to the said act, into the public treasury, on or before the twentieth day of January next. And the judges of the general court shall hold an additional sessions, on the second monday in February next, for the sole purpose of receiving and hearing motions against delinquent sheriffs or collectors, and rendering judgment, and awarding execution thereupon, in like manner and effect as by law they can now do at the usual quarterly sessions of the said court, to continue until the business before them shall be finished. Principal of VIII. And whereas by an act of the present session officers cer- of assembly, intituled, "An act to establish certain tificates not and adequate funds for the redemption of certificates counted for granted to the officers and soldiers for their arrears of their taxes. pay and depreciation," provision is made for the payment of interest, and part of the principal annually, of the said certificates, whereby it becomes unnecessary that any part of the principal of the said certifi cates may be discounted in taxes, Be it further enacted, That no discount of principal of any certificate issued or to be issued, to any officer or soldier, shall be allowed in discharge of the taxes imposed by the act, "To amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, irto one act." Lists of tith IX. And be it further enacted, That nothing in the ables to be said act contained, shall be construed to prevent the several county courts from causing lists to be taken of taken for le vies. all free male tithables, between the ages of sixteen and twenty-one years, and of imposing taxes upon all such, for the purposes of county or parish levies, This act shall commence and be in force from and after the first day of July next. CLXXIII in original.] Chan. Rev. An act for giving further time to en- pur Preamble. Further time allowed for 1. WHEREAS sundry persons have been hitherto prevented, by unavoidable accidents, from making entries upon their certificates for settlement rights, with the surveyor of the county wherein the lands lie, and from obtaining and locating warrants for lands due to them upon pre-emption rights; Be it therefore enacted, That the further time of nine months, from and after enteringcerthe end of this present session of assembly, shall be tificates for settlement allowed for making all entries upon certificates for rights, and settlement rights, and for locating warrants upon pre- locating waremption rights, as specially described in the certifi- rants upon cates by which such rights are held. pre-emption rights. II. And whereas, on account of the like accidents, some plats and certificates of survey have not been Also for rereturned to the register's office, within the time limit- turning sured by law; and it is doubtful whether such plats and veys to the registers of. certificates of survey can now be received by the re- fice. gister of the land office; Be it therefore enacted, That the register of the land office, or his deputy, shall be obliged to receive such plats and certificates of survey; and the lands shall not be liable to forfeiture, on account of such failure, before the first day of June next. Provided, that nothing herein contained, shall be construed to effect any caveats now entered or All plats in Kentucky to be first lodg. ed with the deputy re. gister. Affidavit, to prevent ycats. which shall be entered, before the end of this present session of assembly. III. And whereas the good purposes for which a deputy register was appointed in the western country, will not be fully attained unless all plats and certifi cates of surveys, made in the district of Kentucky, are registered in his office; Be it therefore enacted, That from and after the first day of November next, the register of the land-office shall not receive any plat and certificate of survey, made in the district of Kentucky, before it has been registered and transmitted to him by his deputy in that country, agreeable to an act, intituled, "An act to empower the register of the landoffice to appoint a deputy on the western waters;" and no patent shall issue until such survey has been registered six months in the principal land-office. IV. And whereas a practice hath too often prevailed of entering friendly caveats upon lands actually lifriendly ca- able to forfeiture, and of taking out summons's on such friendly caveats, without any design of executing the same, whereby such caveats are continued for a great length of time, and much lands covered from taxation; Be it enacted, That no caveat shall be entered after the first day of January next, unless the person, at the time of entering such caveat, shall file with the register or his deputy, an affidavit that such caveat is really and bona fide made with an intention of procuring the lands for the person in whose name such caveat is entered, and not in trust for the benefit of the person against whom such caveat is entered, and all caveats entered contrary to the directions of this act, Caveat dis shall be absolutely null and void. And wherever a missed if summons not summons upon a caveat shall either not be returned returned ex- at all, or be returned not executed, the caveat upon beuted. List of cave. which such summons shall have issued shall be dis missed with costs; unless the court, before whom such caveat shall be depending, shall be satisfied that the said summons not having been executed, did not proceed from the neglect of the party who entered such Caveat. V. And be it further enacted, That the clerk of the ats ended, general court, within one month after the end of every to be return session of the said court, shall return to the register of ed to regis- the land-office an attested list of all caveats that were ter after ge neral court. dismissed or determined at the said preceding court, which the register shall compare with the caveat book; and in all cases where he shall find that the caveats have been dismissed, or determined in favor of the defendant, he shall make out grants for such lands, as if no such caveats had been entered in his office. And the clerk of the supreme court of the district of Kentucky, shall, in like manner, return to the deputy register in that country, within one month after the end of every session of the said court, an attested list of all caveats that were dismissed or determined at the said preceding court, which the deputy register shall compare with his caveat book; and in all cases where he shall find that the caveats have been dismissed, or determined in favor of the defendant, he shall record and transmit the said list to the principal register, together with the plats and certificates of survey, that have been detained in his office by such caveats, that grants may issue thereupon, as if no such caveats had been entered. CHAP. XL, [Chapter CLXXIV in An act to enable the general court to original.] settle and adjust costs. (Chan Rev. P 207.] general court may a I. WHEREAS doubts have arisen whether the general court of this commonwealth can by law In what suits award costs except in particular cases; for removing such doubts in future, Be it enacted, That it shall be ward costs. lawful for the general court, on giving judgment in any cause removed by appeal, writ of error, supersedeas, or certiorari, from the inferior courts either for Costs discrethe appellant, appellee, plaintiff, or defendant, and in motions. any cause originating in the general court, where the verdict or judgment shall be given for the defendant, tionary on to award costs to the party or parties in whose favor Where costs such judgment shall be given; and on all motions it governed by existing laws shall be lawful for the said court to give or refuse costs, |