CHAP. LI.

Chap. XC in original.

An act concerning the arrears of levies due in the parish of Saint Thomas, in the county of Orange.

1. WHEREAS it hath been represented to this as- Preamble. sembly, by William Buckner, of the county of Orange, that he was collector of the levies in the parish of Saint Thomas, in the said county, for the year one thousand seven hundred and seventy-six; that a judgment was obtained, against him, in the court of the said county, by the vestry of the said parish, in the year one thousand seven hundred and eighty-one, for nine thousand eight hundred and sixty-eight pounds of tobacco, the balance due on account of the said collection, and that there still remains due to the said William Buckner, a much larger quantity of tobacco for arrears of the said levies which he could not collect, as he was not authorized by law to make distress for the same; And whereas it would be burthensome to those so in arrears to be compelled to pay tobacco, or money in lieu thereof at the present price, and it is unjust that the said William Buckner should be compelled to pay the tobacco due on the said judgment, unless he is authorized to receive or collect the arrears so due to him in kind: For remedy whereof,

thorised to

II. Be it enacted by the General Assembly, That it Wm. Buckshall and may be lawful for the said William Buckner ner, collector to satisfy and pay the balance of the said nine thou- of levies, in sand eight hundred and sixty-eight pounds of tobacco parish of St. (after deducting therefrom the amount of insolvents, county of Thomas, in to the first day of January, one thousand seven hun- Orange, au. dred and eighty-five) either in tobacco, or in money discharge a in lieu thereof, at the rate of ten shillings per hundred. judgment for Every person in arrear to the said William Buckner, the same, in for levies due in the said parish in the year one thoutobacco, or sand seven hundred and seventy six, shall and may thereof, at discharge the same in tobacco, or money in lieu there- 10s. per hunof, at their option, at the rate of ten shillings per hun- dred. dred; and on failure to make such payment on demand, arrears for it shall and may be lawful for the said William Buck- levies, may ner to make distress for the same, in like manner as is discharge directed by law in the case of county levies.

money in lieu

Persons in

them at the

same rate.

[Chap. XCI in original.]

Preamble.

Taxes dis

CHAP. LII.

An act to discharge the people of this commonwealth from the payment of one half of the revenue tax for the year one thousand seven hundred and eighty five.

I. WHEREAS so much 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," as authorizes the sheriffs or collectors of taxes to make distress for the payment thereof, on the first day of June annually, and directs that such sheriffs and collectors shall pay into the treasury of this commonwealth, the full amount of all money by them collected, or with which they are chargeable under the said act, on or before the fifteenth of September annually, and in default of such payment, shall be liable to judgment, on motion of the solicitor or other person appointed for that purpose, at the October general court after such default, hath been found inconvenient:

11. Be it therefore enacted, That the sheriff or coltrainable for lector of taxes arising under the said act, shall have on the first of power and authority to distrain for the payment thereof August, and in manner directed by the said recited act, on the first day payable into the treasury of August annually, and not before, and shall make payon the first of ment thereof on or before the first day of November thereof November after; and in case any sheriff or collector shall fail to pay annually.

into the treasury of this commonwealth, all the money arising from the taxes by the said act imposed, with which he is chargeable, on or before the said first day of November, every such delinquent sheriff or collector shall be liable to a judgment against him, on motion to be made by the solicitor or other person appointed for that purpose, at the additional session of the general court in December, or at any session subsequent to such delinquency. And whereas it appears to this assembly that the full payment of the taxes arising under the said act which would become due and distrainable for on the first day of June, one thousand seven hun

dred and eighty-five, and payable into the public treasury on or before the fifteenth day of September following, cannot be carried into effect without great distress of the citizens of this commonwealth:

III. Be it therefore enacted, That all persons charge- Collection of able with the payment of taxes under the said recited taxes now due, suspend, act, which by law are distrainable for by the several ed. sheriffs or collectors of taxes within this commonwealth on the first day of June, one thousand seven hundred and eighty five, shall be discharged from the payment of one half the said taxes; and the several sheriffs or collectors of taxes may, on the first day of September, one thousand seven hundred and eighty five, make distress for the payment of the other half thereof in manner directed by the said act; and the several sheriffs or collectors of the said half of the revenue of one thousand seven hundred and eighty five, shall make payment thereof on or before the first day of November, one thousand seven hundred and eighty five, and in default of such payment, shall be liable to judgment, on motion to be made by the solicitor or other person appointed for that purpose, at the additional session of the general court in the month of December, one thousand seven hundred and eighty five, or at any session subsequent to such delinquency.

Executive

suspension of

IV. And be it further enacted. That it shall and may be lawful for the governor, with advice of council, to may direct direct the solicitor general to suspend execution upon executions a any such judgment, for any time that may to him, with gainst sheriffe advice aforesaid, seem reasonable, not exceeding three months after such judgment is obtained; and it shall also be lawful for the governor, with advice aforesaid, to remit the interest and damages on any such judgment, or so much thereof as may to him seem reasonable, on good cause shewn, on all sums paid by such sheriff or collector towards the discharge of such judgment or execution thereupon, as the case may be, provided such payment be made on or before the first day of May, one thousand seven hundred and eighty six.

certain taxes

V. Provided always, and be it further enacted, That Not to affect nothing herein contained shall be construed in any manner to affect the collection of the revenue for the year one thousand seven hundred and eighty-four, part of which is now distrainable for, and the remainder thereof distrainable on the last day of January, one thousand

Taxes due

from persons about to re

move out of the county may be recov ered by at. tachment.

1

Sheriff having given bond, may col

seven hundred and eighty five, but the same shall be collected and paid into the public treasury, and judgments entered against persons failing therein in like manner as if this act had never been made. And whereas by the removal of persons out of the counties where they shall be charged with taxes before the same shall become due and distrainable, much loss may be sustained: For preventing thereof,

VI. Be it enacted, That when any sheriff or collector shall have cause to believe that any person charged with taxes, is about to remove his effects out of the county, such sheriff shall, and he is hereby required, to go before some justice of the peace for the said county, and after giving to the said justice information thereof upon oath, procure a warrant (which the justice is hereby required to grant) empowering him to attach so much of the effects of the person so about to remove, as will be sufficient to discharge the amount of his or her taxes and the costs; which warrant when the same is executed, shall be returnable, and the effects so attached shall be liable to such proceedings as are directed in cases of attachments for rent, and if unreasonable attachment shall be made, the party shall have like remedy as in cases of unreasonable distress; and if such person so charged with taxes shall have removed his effects out of the county, it shall be lawful for any justice of the peace within the commonwealth, upon the like oath and application, to issue his warrant of attachment returnable in the county where the effects of the person so charged shall be found, And whereas, by postponing the taxes, the term for which many of the sheriffs who gave bonds for the collection of them has expired, and their power to complete the same is thereby rendered doubtful;

VII. Be it therefore further enacted, That where any sheriff has given bond as is by law directed, or shall hereafter give such bond, he shall continue to collect the public taxes for which he is accountable, in the same manner and under the same regulations as if his time expired. time had not expired, and in case of failure or neglect,

lect taxes though his

shall incur the same penalties and forfeitures. And whereas it is represented to this assembly, that the commissioners of the land tax in some of the counties in the Northern Neck have, through misconstruction of the act of assembly passed in the October session, one

Where quit

been assessed

bove the land

No taxes to

thousand seven hundred and eighty-two, assessed on the landholders in the said counties, a quitrent of two shil- rents have lings and sixpence for every hundred acres of land over in the Northand above the taxes imposed upon the same, and the ern neck, oquitrent aforesaid has in one or more instances been yer and apaid into the public treasury: For prevention of the tax, the alike in future, and for remedy in case of such payments. mount to be VIII. Be it enacted, That no such commissioners refunded. shall in future assess upon the lands in any county in the said Northern Neck, more than the tax imposed by be assessed in law, as the same has also by law been equalized. And the Northern in cases where payments have been made to the sheriff, Ncck, more the same shall be by him deducted out of the sum pay- posed by the able for taxes in the present year, and all such discounts equalizing shall be allowed by the auditors to the sheriff in his set- law. tlement with them. And whereas, from the scarcity of specie in the frontier parts of this commonwealth, the inhabitants thereof have been unable to discharge the whole of the taxes due from them;

than that im

the Blue

IX. Be it further enacted, That it shall and may be lawful for the inhabitants of the counties westward of Counties, the Blue Ridge, except the counties of Frederick and westward of Berkeley, to discharge all the arrearages of taxes for Hidge,except the years one thousand seven hundred and eighty two Fredericksand one thousand seven hundred and eighty three, now burg & Berke. due, in hemp at the rate of thirty shillings per hundred ey, may discharge cerand twelve pounds, provided such hemp be delivered tair taxes in at the public warehouses in Richmond, Fredericksburg, hemp. or Alexandria, on or before the twentieth day of December, in the year one thousand seven hundred and eighty-five, and shall be clean, sound, and merchantable.