[Chapter LXXVII in original.] Chan. Rev. p. 163.] Preamble. nomed. CHAP. XXXVII. An act to increase the reward for killing wolves in certain counties. 1. WHEREAS it is represented to this general assembly, that the giving further rewards in certain counties for the destroying of wolves will be attended with very great advantage to the inhabitants thereof; Be it Counties enacted, That from and after the passing of this act, and during the continuance thereof, any person who shall kill any wolf within the counties of Henry, Pittsylvania, Bedford, Campbell, Botetourt, Montgomery, Greenbrier, Amherst, Buckingham, Louisa, Shanandoah, Frederick, Berkeley, Prince William, Fairfax, Loudoun, Hampshire, Orange, Culpeper, Monongalia, Ohio, Rockbridge, Rockingham, Charlotte, Fauquier, Norfolk, Princess Anne, Augusta, Washington, and Additional Albemarle, shall have an additional reward of one reward; to hundred pounds of nett tobacco for every young wolf be levied in not exceeding the age of six months, and for every wolf above that age, two hundred pounds of like tobacco, to be levied and paid in such counties wherein the services shall be performed; and the several county courts before named are hereby empowered and required to levy the same in their annual county levy to Continuance the persons entitled thereto. This act shall continue and be in force for and during the term of three years, and from thence to the end of the next session of assembly. the county. of act. CHAP. XXXVIII, An act to vest the estate of Robert [Chapter LXXVII in original.] Estate o in Mace Elizabeth 1. WHEREAS it is represented to this present general assembly, that James Freeland had cohabitation Robert Williams vested with a certain Mary Williams, and by her had issue Robert Williams, after which he intermarried with the Freeland, said Mary: That the said James Freeland. by his last Spice Penwill and testament, bearing date the fourteenth day of dieto, and March, one thousand seven hundred and seventy, de- Jones. vised to his said wife, his whole estate real and personal, for her life or widowhood, and the remainder after her death to the said Robert Williams, his natural son, in fee; that the said Robert Williams hath lately become felo de se, leaving neither wife nor legal issue of his body, whereby the estate of the said Robert Williams in lands, slaves and personalities, whether in possession or remainder, is escheated and transferred to the commonwealth: And whereas application hath been made by Mace Freeland, brother of the said James Freeland, and uncle and heir on the part of the father to the said Robert Williams, to vest the whole estate so devised by the said James Freeland to the said Robert Williams, equally among the said Mace Freeland, Spice Pendleton his sister, and Elizabeth Jones, to the latter of whom the said Robert Williams was engaged to be married, and by her left issue, and it is judged expedient and just so to do: II. Be it therefore enacted, That the whole estate, real and personal, devised as aforesaid by the said James Freeland to the said Robert Williams, whether in possession or remainder, shall be, and the same is hereby vested equally among the said Mace Freeland, Spice Pendleton, and Elizabeth Jones, and their respective heirs and assigns. [Chapter LXXIX in original.] [Chan. Rev. p. 163] See Novem ber 1781, c. 40. Preamble. Collection of taxes divid ed. Deer skins CHAP. XXXIX. An act to amend the act for ascer taining certain taxes and duties, and for establishing a permanent revenue. I. WHEREAS from the late cruel ravages of the enemy and destruction of private property, together with the great burthens already borne by the good people of this state, it is necessary to give them every possible alleviation in the payment of taxes required for the support of the war; Be it therefore enacted, That one half of the taxes imposed by an act intituled, "An act for ascertaining certain taxes and duties, aud for establishing a permanent revenue," shall be collected, received or distrained for on the first day of July next ensuing, in the manuer directed by the said act; and the other half on the first day of November following. II. And be it further enacted, That skins of deer, to be taken. well dressed and fitted for the purpose of making breeches, be added to the specifics made commutable with specie in payment of the taxes, that on land excepted, by the said act. That the skins so to be paid, shall be received at the places appointed for the reception of other specifics, and at the price of eight shillings per pound for every deer skin; and that the towns of Manchester, Dumfries, Harrodsburg, and of Falmouth, be, and the same are hereby added to those appointed by the said act for the reception of specific articles. New places specifics. to receive Sheriff not security; a collector to III. And be it also enacted, That where the sheriff able to give cannot or will not give security for the due collection of the taxes imposed by the said act, as thereby re be appoint. quired, in such case the court of the county where such failure may happen, shall appoint one or more collector or collectors in due time, who shall give the security and do the duty required of the sheriff by the said ed. Penalty on act. proprietors failing to ac IV. And be it further enacted, That where the said count redu act inflicts a forfeiture of one hundred pounds on any proprie.or er proprietors of land, his, her or their ten ced. ant, attorney or overseer; or in case of infants, his, her or their guardiaus refusing or neglecting to give an account of the quantity of lands or lots held by any of them, or under their respective management, the said forfeiture shall be of twenty pounds only, to be recovered as the said act directs. V. And be it further enacted, That instead of a list Explanation of all tithable persons, the same shall be given in of of tithables. all persons taxable by the said act; and that the tax imposed upon nett cattle, shall be paid on cattle of all ages. Duties on VI. And be it further enacted, That all duties and customs which now are, or hereafter shall become due ships and to this commonwealth, upon ships, goods, wares and goods to be paid to na. merchandizes, or any other articles whatsoever by vir- val officers. tue of any law of this commonwealth, shall be paid to the naval officer of the district where such duty or custom is directed to be paid; and the respective naval officers are hereby required to collect, account for, and pay into the public treasury, the amount of all such duties and castoms, according to the several acts imposing the same, and under the pains and penalties therein contained. And where there shall be no naval officer, If none, or or where any goods are imported by land, due entry importation shall be made thereof with the clerk of the county court by land, to wherein they are brought, who shall receive the taxes county court or duties payable thereupon, or take hond from the importer for the payment thereof, at the treasury, within the time prescribed by law. clerks. for axes. And return distinct ae count. VII. And be it further enacted, That the sheriff or Sheriff to collector shall give a receipt to each person from whom givereceipts he receives the taxes, specifying in what article such person paid his tax; and shall moreover return a list, a on oath, of such payments to the clerk of his county court, immediately after his collection, copies of which list shall be fixed up in the said court-house for the inspection of the people; and the auditors are hereby required not to settle with any sheriff for the taxes collected under the said act, except the said sheriff' do produce to them a copy of such list, certified by the clerk of his court. Allowancete common VIII. And be it further enacted, That in future the pay and allowance to the commissioners for assessing ers. lands, shall be the sum of seven shillings and six pence each per day, and no more, How lands & goods d'strained shall be sold. ties recover able on ino. tion. IX. And be it further enacted, That so much of the said act as declares, that where any distress shall be made pursuant to the said act, and the lands, goods or chattels will not sell for three fourths of their value, ir the opinion of the officer making such distress, the same shall be sold for three months credit, in the same manner as goods taken by fieri facias, shall be repealed: And in all such cases as aforesaid, the officer making such distress, shall sell the lands, goods or chattels so distrained, for one month's credit, and shall take sufficient security residing in the county, for the payment thereof; and in case the same shall not be paid within the said one month, such officer is hereby authorized and required to make immediate distress on the lands, goods or chattels of such purchaser or purchasers, his, her or their security or securities, and proceed to sell the same for the best price that can be got in ready money. X. And whereas the mode prescribed by the said recited act for recovering the duties bonded with the collectors will admit of great delay in the collection; Bonded du- for remedy whereof, Be it enacted, That it shall and may be lawful to and for the said collectors to recover the said duties so bonded, by motion made in the general court, or the county court wherein the principal or either of his securities respectively reside, and such court shall give judgment for the sum due on such bonds, with costs, and interest of five per centum on the same until paid. Provided always, Ten days previous notice in writing shall be given by such collector to the person or persons so to be moved against. XI. And be it further enacted, That the court of Power to of hustings of the city of Williamsburg, and the serjeant ficers in Williamsburg. for the said city, shall have the same power to proceed in the execution of the said recited act as the county courts and the respective sheriffs. XII. And whereas Robert Morris, esquire, superinMorris's tendant of the finances of these United States, hath by notes to be his letter bearing date the twenty-ninth day of April last, given assurance to this state, that his notes of the following tenor, to wit: "At sight pay to the bearer received. dollars, for which this shall be your sufficient warrant;" signed Robert Morris, and directed to John Swanwick, Philadelphia, shall be received at the trea-sury of the United States in discharge of any debt due |