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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 assenbly intituled, When ac. « An act to amend the act for ascertaining certain taxcounted for es and duties, and for establishing a permanent reve

nue.” Provided nevertheless, That the commissions to Commissions paya

sheriffs for collecting the said taxes, shall be payable ble in kind. 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 or silver, or

six shilling each; or in other current silver or gold coin certificates, at a proportionate value, or in military audited certifi. or treasury cates, or in treasury tobacco ňotes, which were payable tobacco

to enlisted soldiers, at the rate of twenty shillings per notes paya 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 public 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 pey, 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.

III. Whereas great inconveniences may arise for

want of change between the sheriffs and the people, in Certificates

the payment of the aforesaid certificates or warrants; and warrants to be divid- For remedy whereof, ed by audi.

IV. Be it enacted, That the auditors of public acfors, into small sums,

counts are hereby required to grant their certificates of for conveni. warrants in such sums as will be most agreeable to the persons entitled to receive the same.

Provided they changes are not to be divided in sums less than five pounds, unSheriffs to

less it be to make up the balance of the sums thus to &ccount on oaths, for ac- be divided; and the sheriffs shall account with the treadal sums re. surer, upon oath, for the actual sums which they remitted.

ceive, whether the same be in specie or in certificates; and the treasurer is hereby required to carry all soms tof money paid agreeable to this act, to account of the

paper mo

ency of

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


(Chapter Xci in ori

ginal.] An act to continue and amend the act for reviving several pablic warehouses for the inspection of tobacco. J. WHEREAS the act of assembly passed in the

Acts conyear 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, fur

ther contin tinued and amended by several subsequent acts, will ued. expire at the next session of assembly, and it is expen dient and necessary that the same should be farther continued and amended:

11. Be it therefore enacted, That the act 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.

Ill. And whereas, by the several tobacco laws, now in force, the inspectors are not made liable for the tobacco by them inspected, by reason whereof, great losses are sustained by the proprietors thereof: For remedy whereof, IV. Be it enacted, That the inspectors shall be an

Inspector's 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, foods, V. And be it further enacted, That there shall be or the enepaid to the proprietors of each ware-house, for all to- Storage on bacco lying therein more than twelve months, at the tobacco ly. rate 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 be Export duty

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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 for duty.

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
sun 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 ac-
counting for and paying into the treasury of this com-
monwealth, 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 oft-
ner if necessity requires it, setile 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 sions, said inspectors, and each of them, shall be entitled to

a commission of two per centut upon all and every
sum or sums of money to be by them collected in vir-
tue 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. transmit courts before whom such bond is given, shall immedibonds to so

ately thereafter transmit such bond to the solicitor genral. eral; and if any inspector or inspectors shall fail to ac

count for and pay into the treasury the monjes by them
to be received within the time hereby limited, the said

solicitor may, and he is hereby authorized to move in Remedy the county court where such delinquent inspector or inagainst in.

spectors may reside, or in the general court, for judgspectors, by motion

ment against such delinquent inspector or inspectors,

upon giving ten days previous notice of such motion, Rents of VI. And be it further enacted, That the monies varehouses, arising for rents at any ware-house where the same burnt by the hath been destroyed or burnt by the enemy and rebuilt, Ghemy, ap. or to be rebuilt at the public expence, shall be applied

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towards paying for the rebuilding the same: And the in- plied to respectors in every such case are hereby empowered and re


them. quired 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

tors refuse

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;

VIII. Be it therefore enacted, That the commission- Further ers of the tax in each county wherein such discon- time allow.

ed for dig. tinuance hath been, shall be allowed until the first

posing of to. day of October next to dispose of all tobaccoes remain- bacco in ing in any such ware-house or ware-houses.


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 at Pitt's Pitt's Landing to be under the same inspection with

Landing and

Pulgham's, Guilford and Pungoteague, and that at Fulgham's revived. with Smithfield.

XI. And be it further enacted, That the inspectors Inspectors 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 livered,

bacco, as de the same when demanded by the owner thereof for inspection, except at such inspections where the warehouses have been destroyed, or where there is not room for the storage thereof. VOL. XI.



Appropri. XII. And be it further enacted, That the money ation of ex

arising from the duties hereby imposed upon tobacco port duty.

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

XIII. And be it further enacted, That the people
Fecs of
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 owuers of tobacco
from performing the said services themselves if they
think proper.

CHAP. LII. [Chap: XCIE in original.]

An act to amend an act entituled An
(Chan. Rev.
p. 169.)

act lo regulate the inspection of
flour and for other purposes.

1. WHEREAS inconveniencies may arise from alPreamble.

lowing the millers or manufacturers of wheat at their
discretion to put into each barrel any indefinite quan-
tity of flour, not less than one handred 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 conve-

niency as the exporter from any of our sister states: Contents of Be ii enacted by the General Assembly, That every barrels of

barrel of flour for exportation shall contain one hun

dred and ninety six pounds, and no more. Flour paid

II. And be it further enacted, That all four 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 in

spections already established, or to be established, a.
greeable to the direction of an act “For ascertaining
certain taxes and duties, and for establishing a perma-


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