|Pages 131-152||Pages 177-198|
|[Chan. Rev. p. 110.]|
|I. WHEREAS some doubts have arisen respecting the construction of the act of assembly entitled "An act concerning escheats and forfeitures from British subjects," by which unnecessary delays may be occasioned, and the purposes of the said recited act altogether defeated; It is hereby declared and enacted by the General Assembly, That an office found for the commonwealth, and returned to the general court, shall remain there but thirty days, to be computed from the day of the return for the claim of any one. Where a traverse hath been filed by a British subject, or other person for him, such traverse shall be withdrawn, and any British subject, or other person on his behalf, shall be heard before the general court, by a monstrans de droit, and any person, other than a British subject, on a traverse to the office or monstrans de droit. Where a monstrans de droit hath been filed by or in behalf of any British subject, the court shall direct an issue to be made up without delay, to try whether such claimant be a British subject within the meaning of the said recited act. Where a monstrans de droit hath been filed in the name of any person for, and in behalf of a British subject, or where a traverse to the office, or monstrans de droit, by any person other than a British subject, pretending a right to the estate, before replication made for the commonwealth, the party shall, in the first case, shew to the court probable reason why such British subject is not within the said recited act; and in the latter case give evidence of some title in him or her to the estate, or failing so to do, such traverse or monstrans de droit shall be quashed. No exception for that the proceedings of escheat or forfeiture were not instituted by the governour and council, or by the commissioners of the tax, aided by the assessors within their several counties, or for want of form in the inquisition, shall at any time be admitted, and the trial of every issue shall be in the session at|| [See ante p. 66.] |
Mode and rules of proceeding on traverse of office, and monstrans de droit.
|which it is made up, on which the onus probandi shall lie on the person making claim to the estate. Where an estate is held by a citizen or citizens of this commonwealth, and a British subject or subjects as tenants in common, or joint tenants, the proportion to the whole estate of the interest of such citizen therein, shall be ascertained by the jury summoned to find the inquisition, who shall find an office as to the whole of the estate, and only the interest of such British subject or subjects therein, be sold, or the whole of the estate sold, and the value of his or their interest paid to such citizen or citizens, at his or their option, to be made before the general court.|
|II. And be it farther enacted, That the general court, during their session in the month of December in the present year one thousand seven hundred and seventy nine, shall determine all matters brought before the general court at any time, by the operation of the said recited act: Provided, That they may, on good cause shewn, delay the discussion of the right in any case to the next term, and no longer. Where the certificate of the clerk of the general court, that no claim hath been made, or that being made, it hath been discussed for the commonwealth, shall come to the escheator, or in the Northern Neck to the sheriff of the county where the estate lies, he shall proceed to sell the estate, and shall retain the same compensation, and be subject to the same penalties and legal proceedings as if such sale had been within the time limited by the said recited act. All actual and bona fide sales made by British subjects of their estates by deed duly executed and recorded, before the passing of the said recited act, shall be, and they are hereby confirmed. All sales made by collusion of the estates real or personal which come within the intent and meaning of this act, and according thereto, are subject to forfeiture under the said recited act, shall be, and they are hereby confirmed. All sales made by collusion of the estates real or personal which come within the intent and meaning of this act, and according thereto, are subject to forfeiture under the said recited act, shall be, and the same are hereby declared to be void; and for discovery of any such collusive sales, it shall and may be lawful for the escheator or sheriff as the case may be, at the time of taking his inquest, to examine on oath, the party claiming such estate, and the general court afterwards, when it comes before them, shall have the same power.|
All bona fide sales by British subjects valid. −− Collusive sales declared void; how to be detected.
|III. And be it farther enacted, That whenever the mortgagees of any estate shall be found to come within the purview of this act, as British subjects, and the mortgages premises are included within the inquisition; or where any citizen or citizens of this state may have an equitable interest in any estate as to which an inquisition hath been found for the commonwealth, any one judge of the high court of chancery may award an injunction to stay the sale of such estate, unless the contract shall have been made since the passing of the before recited act, of which the escheator or sheriff shall take notice, until the said equitable claim shall be determined: And the said court of chancery shall, at their next session, proceed to hear and determine such equitable claims, in preference to all other matters whatsoever, and may either make the injunction perpetual, or take such other order therein as to them shall seem just; saving to the wives, widows, or children of British subjects residing within this state the benefit of exception to them extended by the said recited act; any thing in this act to the contrary notwithstanding.||Injunctions to inquisitions of escheat, how and for what causes obtained.|
|IV. And whereas it hath been represented to this general assembly, that many persons natives of this state who are entitled to property therein, have at divers periods before and soon after the present war between Great Britain and America, removed themselves to some parts of the British dominions, or have been induced to go thither by their husbands, parents, or guardians.|
|V. Be it therefore enacted by the General Assembly, That all femes coverts, widows, and infants, natives of this state, now or lately resident in Great Britain, or other parts beyond the seas; all widows natives of this state, or widows of natives of this state, or infants the issue of natives of this state, and all other persons either natives of this state or who were actually married to natives of this state, and bona fide inhabitants thereof for at least one year at any time within four years next before the commencement of hostilities, on the nineteenth day of April one thousand seven hundred and seventy five, and who have left North America at any time before the passing of the act Declaring what shall be Treason, and have not been guilty of any overt act injurious to the rights or liberties of America; and||Who are excepted out of the former act; and how relievable.|
|also all persons who left this state in their nonage, and have during their absence arrived to full age within four years last past; and also the barons of feme coverts natives of this state as aforesaid, as far as relates to any property which they held in right of such feme coverts, shall and they are hereby declared to be excepted out of the said recited act; provided they have already returned, or shall return to this commonwealth, and become citizens thereof within two years, to be computed in the case of infants from the time they arrive to the age of twenty one years, and in all other cases from the end of this present session of assembly: Provided also, That such claim be made before the general court, and that where before claim made a sale of such estate may have been, or notice sent by the clerk of the general court that no claim hath been made, that then the purchaser shall hold the estate free and exonerated from such claim, but the owner may assert his or her right to the money arising from the sale with the same force he or she might have done to the thing itself. So much of the before recited act as comes within the purview of and is inconsistent with this act, shall be and is hereby repealed.|
|[Chan. Rev. p. 111.]|
|I. WHEREAS the at of assembly passed in the year one thousand seven hundred and seventy eight, entitled "An act to empower the governour and council to superintend and regulate the publick jail," has been found inconvenient by placing that business in the hands of the governour and council, and it is judged proper to put the direction of the said jail into the hands of the judges of the general court:|
|II. Be it therefore enacted, That from and after the end of this session of assembly, the judges of the general court shall have the direction of the publick jail; and they are hereby empowered and required, from time to time, to order and direct such allowance to be made for the maintenance of the prisoners confined there, and to fix what shall be paid to the keeper thereof for his trouble, as the said judges, or a majority of them, shall think reasonable; and the said judges are hereby empowered to certify such allowance, from time to time, to the board of auditors, who are hereby directed to debit the same, and to give a warrant upon the treasurer for the payment thereof.||General court shall have direction of the publick jail, and make allowances to the keepers.|
|III. That this act shall continue and be in force until the first day of January, one thousand seven hundred and eighty three, and no longer.|
|WHEREAS the act of assembly passed in the year one thousand seven hundred and seventy eight, entitled "An act to amend an act for preventing, forestalling, regrating, engrossing, and publick vendues," expired on the first day of November last, and it is expedient and necessary that the same should be revived: Be it therefore enacted, That so much of the act entitled "An act to amend an act for preventing forestalling, regrating, engrossing, and publick vendues," so far as it relates to forestalling, regrating, and engrossing, be revived, and shall continue and be in force from and after the passing of this act, for an during the term of one year, and from thence to the end of the next session of assembly.||Act to prevent forestalling, regrating, engrossing & publick vendues further continued.|
|And whereas it is thought expedient to impose a tax on goods, wares, and merchandizes, imported from other states and countries which shall be exposed to publick auction: Be it therefore enacted, That a tax of two and a half per centum on all gods, wares, and merchandizes, hereafter imported from other states and countries exposed to publick auction that shall not have been imported nine months before such sale, shall be paid into the publick treasury of this state in the months of April and October annually, by the vendue master, who at the same time shall render an account upon oath, of all sales made by him, unto the auditors. And whereas a practice has prevailed among vendue masters and owners of goods, wares, and merchandizes, that have been exposed to sale, to bid on the goods either with a view of enhancing the prices of the same, or of fixing the prices of goods of a similar kind; to prevent such practice, Be it farther enacted, That it shall not be lawful for the vendue master or person acting under him, either directly or indirectly, to bid for any goods, wares, or merchandizes subject to the tax aforesaid, which he may expose to publick sale, unless he shall openly declare that he intends to purchase the same bona fide for the use and consumption of himself and family; nor shall it be lawful for the owner or owners of any goods, wares, or merchandizes exposed to publick sale, either by himself, herself, or themselves or agents, directly or indirectly to bid on such goods, wares, or merchandizes; and in case any such vendue master, owner, or owners shall presume to violate or bid contrary to this act, on conviction thereof, he or they shall forfeit and pay three times the value of the goods, wares, and merchandizes so bid for, to be recovered in any court of record in this state, by action of debt, bill, or plaint, one half of the forfeiture to the informer, the other to the commonwealth.|| Duty on goods sold at auction. |
Vendue masters prohibited from bidding on goods exposed by them to auction.
|And be it farther enacted, That the court of each county, where it may be necessary, shall appoint a vendue master, who shall give bond and security, in the sum of five thousand pounds, for the payment of all taxes arising from the sales of goods, wares, and merchandizes which he shall sell, into the publick treasury, and shall take an oath for the faithful discharge of his office, which oath may be administered by any justice.||Vendue masters how appointed, and qualified.|
|[Chan. Rev. p. 111.]|
|I. WHEREAS all the lands lying between the Green river and the Tenissee river, from the Alleghany mountains to the Ohio river, except the tract granted unto Richard Henderson, esq. and company, have been reserved for the officers and soldiers of the Virginia line, on continental and state establishment, to give them a choice of good lands, not only for the publick bounty due to them for military service, but also in their private adventures as citizens; and no person was allowed by law to enter any of the said lands, until they shall have been first satisfied; and it is now represented to the general assembly, that several persons are, notwithstanding, settling upon the lands so reserved; whereby the said officers and soldiers may be in danger of losing the preference and benefit intended for them by the legislature: Be it enacted by the General Assembly, That every person hereafter settling upon the lands reserved for the officers and soldiers as aforesaid; or who having already settled thereon, shall not remove from the said lands within six months next after the end of this present session of assembly, shall forfeit all his or her goods and chattels to the commonwealth; for the recovery of which, the attorney for the state in the county of Kentuckey for the time being, is hereby required immediately after the expiration of the said term, to enter prosecution by way of information in the court of the said county on behalf of the commonwealth, and on judgment|| Preamble, reciting reservation of lands for officers and
[See ante p. 54, 55.]
Penalty on settlers not removing from the reserved lands.
|being obtained, immediately to issue execution and proceed to the sale of such goods and chattles; and if the person or persons so prosecuted shall not remove from off the said lands in three months after prosecution os entered, the said attorney shall certify to the governour the name or names of the person or persons so refusing to remove, who, with the advice of the council may, and he is hereby required to issue orders to the commanding officer of the said county, or to any other officer in the pay of this state, to remove such person or persons, or any others that may be settled thereon, from off the said lands by force of arms, except such as were actually settled prior to the first day of January, one thousand seven hundred and seventy eight.|
|II. And whereas no law of this commonwealth hath yet ascertained the proportions or quantity of land to be granted, at the end of the present war, to the officers of the Virginia line on continental or state establishment, or to the officers of the Virginia navy, and doubts may arise respecting the particular quantity of land due to the soldiers and sailors, from the different terms of their enlistments; Be it enacted, That the officers who shall have served in the Virginia line on continental establishment, or in the army or navy upon state establishment to the end of the present war; and the non-commissioned officers, soldiers, and sailors upon either of the said establishments, their heirs or legal representatives, shall respectively be entitled to and receive the proportion and quantities of land following; that is to say, every colonel, five thousand acres; every lieutenant colonel, four thousand five hundred acres; every major, four thousand acres; every captain, three thousand acres; every subaltern, two thousand acres; every non-commissioned officer who having enlisted for the war, shall have served to the end thereof, four hundred acres; and every soldier and sailor under the like circumstances, two hundred acres; every non-commissioned officer, who having enlisted for the term of three years, shall have served out the same, or to the end of the present war, two hundred acres; and every soldier and sailor under the like circumstances, one hundred acres; every officer of the navy the same quantity of land as an officer of equal||Proportions of land bounty to officers soldiers and sailors.|
|rank in the army.* And where any officer, soldier, or sailor shall have fallen or died in the service, his heirs or legal representatives shall be entitled to and receive the same quantity of land as would have been due to such officer, soldier, or sailor respectively, had he been living.||Rights of those slain, or dying in the service, devolve on their heirs or legal representatives.|
|III. And whereas, although no lands were allowed by law to be entered or warrants to be located on the north west side of the Ohio river, until the farther order of the general assembly, several persons are notwithstanding removing themselves to and making new settlements on the lands upon the north west side of the said river, which will probably bring on an Indian war with some tribes still in amity with the United American States, and thereby involve the commonwealth in great expense and bring distress on the inhabitants of our western frontier: Be it declared and enacted, That no person so removing to and settling on the said lands on the north west side of the Ohio river, shall be entitled to or allowed any right of preemption or other benefit whatever, from such settlement or occupancy; and the governour is hereby desired to issue a proclamation, requiring all persons settled on the said lands immediately to remove therefrom, and forbidding others to settle in future, and moreover with the advice of the council, from time to time, to order such armed force as shall be thought necessary to remove from the said lands, such person or persons as shall remain on or settle contrary to the said proclamation: Provided, That nothing herein contained shall be construed in any manner to injure or affect any French, Canadian, or other families, or|| Settlements on north west side of the Ohio
reprobated & prohibited. |
Settlers may be removed by military force.
|* See vol. 9, p. 179, 589, as to land bounty offered by congress. −− See also ante p. 24, 34, as to land bounties promised to officers, soldiers, sailors and marines. −− Ibid p. 26, land bounties to volunteers, under Col. George Rogers Clarke, and to soldiers for the protection of the Ilinois country. −− Ibid p. 141, land bounties to chaplains, surgeons, and surgeons' mates. −− See October 1780, chap. 27, sec 4, land bounties, for the first time, declared to general officers, and an addition of one third, to any former bounty, promised to officers. −− November 1781, chap. 19, sec 12, 13, 14, state officers entitled to the same bounty as continental; cavalry the same emoluments as infantry; and officers and seamen of the navy, the same as in land service. −− May 1782, chap. 47, sec 9, 13, additional bounty for service over six years.|
|persons heretofore actually settled in or about the villages near or adjacent to the posts reduced by the forces of this state.|
|IV. And whereas various reports have been industriously circulated by evil minded and designing men, of a combination to hinder by force and violence, the execution and survey of legal land warrants, whereby many people have been deterred from purchasing unappropriated lands upon the south east side of the Ohio river within this commonwealth, and the receipt of considerable sums of money at the treasury thereby prevented to the injury of the publick credit, and tending to destroy all confidence in the laws of the land: Be it farther enacted, That all and every person or persons who shall by force or violence, or by threats of force or violence, attempt to hinder or prevent the execution of any warrant from the register of the land office upon waste, and unappropriated lands, or who shall by force or violence, or by threats of force or violence attempt to hinder, restrain, or prevent any surveyor, chain carriers, markers, or other persons necessary employed therein, from laying off, marking, or bounding any waste or unappropriated land according to law, by virtue of such warrant, and also all and every person or persons, aiding, abetting, or assisting in, or accessary to such force or violence, shall upon conviction thereof, forfeit and lose his, her, or their title to all ungranted land which he, she, or they, may or shall have acquired by settlement, pre-emption right, land office warrant, or any other means whatsoever, and shall moreover suffer twelve months imprisonment without bail or mainprize, and be rendered ineligible and incapable of being appointed to, or holding any office of trust or profit, civil or military within this commonwealth, for the space of seven years. And all justices of the peace and other civil officers, are hereby strictly enjoined and required to suppress all such force or violence, and to cause the offenders to be apprehended and brought to justice; and all and every person or persons rescuing or attempting to rescue any such offender, shall be deemed and are hereby declared accessaries, and subject to he same penalties and punishment as the principal.|| Penalty for opposing execution of treasury land warrants, by
force, violence, or threats. |
Civil officers to suppress force.
| CHAP. XXII.
An act for the better support of the delegates to congress, and for other purposes.
|[Chan. Rev. p. 112.]|
|I. WHEREAS the act of the last session of assembly, entitled "An act for the annual appointment of delegates to congress," hath been found inconvenient, and not to answer the end proposed; and whereas the allowance heretofore given to the delegates of this state attending in congress, has been found insufficient for their support, and it is judged expedient, for the ease of the people to lessen the number of our said delegates, to the intent that their allowance may be increased without greatly adding to the annual expense: Be it therefore enacted by the General Assembly, That from and after the passing of this act, five shall be the number of persons to represent this commonwealth in general congress, any one of which, or a majority of those present, if more than one, to give the vote of the commonwealth. The said delegates for the time being, shall be allowed the expense for such part of their families as they may severally incline to keep with them, provisions for necessary servants and horses, not exceeding three servants and four horses for each; pay for house-rent and fuel, and also the farther sum of twenty dollars to each of the said delegates for every day they shall be in congress, or attending a committee of the states, and two dollars for every mile travelling to or returning from either, and their ferriages, to be paid them by the treasurer.|| Preamble. |
What number of members of congress may represent the state.
Allowances for themselves and families.
|II. And that the said delegates may always keep in remembrance that œconomy is expected from them by their country: Be it farther enacted, That a general account of all their disbursements for housekeeping as aforesaid, shall by the said delegates be transmitted quarterly to the auditors of publick accounts, shall by them be passed and an order given on the treasurer, who is hereby directed to pay the same out of the publick money in his hands.||Their accounts, how rendered & paid.|
|III. And whereas by the said recited act It is farther enacted, That if any person holding any office under the laws of this commonwealth, legislative, executive, or judiciary, be appointed a delegate to congress, such office thereby shall not be vacated, which may tend greatly to the prejudice of suitors in the supreme courts, and to the injury of the commonwealth, or innocent persons under prosecution by the delay of justice in criminal cases, and otherways to the great detriment of the publick, by the absence from this state of those holding offices in the judiciary or executive departments: Be it enacted, That from and after the passing of this act no person appointed a delegate to congress, shall exercise any office judiciary or executive, under the laws of this commonwealth, during the term of acting under such appointment; and so much of the said recited act as comes within the meaning of this act is hereby repealed.||Delegates to congress, disabled from holding any office, judiciary or executive.|
|[Chan. Rev. p. 113.]|
|I. BE it enacted, That all male labouring persons, being tithable, shall when required, attend the surveyor and assist him in laying out, clearing, and repairing the roads in his precinct, except such who are masters of two or more tithable male labouring servants or slaves, who are hereby declared exempted from personal service or attendance; but every other tithable free male labouring person failing to attend with proper tools when required by the surveyor, or refusing to work when there, or not providing and sending another person to work in his room; for every such failure, shall forfeit and pay three pounds, and the master or owner of tithable male labouring servants or slaves, shall be liable to the like penalty of|| Who shall attend surveyors of roads. |
Penalty on delinquents.
|three pounds for every such tithable he or she shall fail to send; and if any surveyor shall fail to send his own male labouring tithables, he shall forfeit and pay three pounds for every tithable he fails to send, which said penalties shall be to the informer, and recoverable with costs before a justice of peace of the county where such offence shall be committed. If any surveyor shall fail to perform his duty as required by the act of assembly, entitled "An act concerning highways, mill-dams, and bridges," he shall forfeit and pay ten pounds on the presentment of the grand jury of the county wherein he shall be surveyor, for the use of the said county, to be applied towards lessening the county levy, and where the information shall be made before a justice, the same shall be to the informer, recoverable with costs before a justice as aforesaid. So much of the said recited act as comes within the purview and meaning of this act, is hereby repealed.|| |
Penalty on surveyors for failure of duty.
|II. Provided always, That nothing herein contained shall be deemed or taken to compel those persons to attend and work on the highways, who are exempted by law.||Persons exempted by a former act remain so.|
An act for raising a supply of money for the service of the Untied States.
|WHEREAS the continental congress impelled by the exigencies of a war, the object of which is civil liberty, have demanded supplies from the United States, adequate to the annual expenditure, whereby the ruinous expedient of future emissions of paper money will be avoided; and, since this state is bound by its own interest, and by the faith of freemen, so often and so solemnly pledged, to support the glorious cause with their lives and fortunes; since taxation alone can obviate the embarrassment in finance, which is now the last hope of the enemy; and since one of two alternatives,||Preamble.|
|between which no friend to his country can hesitate, is unavoidable; either to support the common cause by taxation, or, after having lavished so much blood and treasure, to submit to an humiliating, inglorious, and disadvantageous peace; in order therefore to comply with the said requisitions, supported by justice, and warranted by necessity, Be it enacted by the General Assembly, That the following duties and taxes be laid upon and paid for the following subjects of taxation, in addition to any taxes already laid or imposed on them, or any of them, to be collected, levied, and paid in manner hereafter directed; that is to say: By all free male persons above the age of twenty one years, and for all white servants (except apprentices under the age of twenty one years) to be paid by the owner, the sum of three pounds by the poll; except the officers of the line or navy, soldiers and sailors engaged in the service of this commonwealth, or of the United States; and excepting also all those who have been, or shall be exempted from the payment of levies by the county courts; by the owners of all slaves, or, by the executors or administrators of such owners, or, by their parents or guardians, where such owners are, or shall be infants, the sum of four pounds by the poll, on or before the twentieth day of February next; except such slaves as have been, or shall be exempted, on account of old age or infirmities, by the commissioners of the tax. For all coaches and charriots, the sum of forty pounds each; for all phætons, four wheeled chaises, and stage waggons, used for riding carriages, thirty pounds each; for all two wheeled riding chairs, the sum of ten pounds each, to be paid by the possessors of every such carriage. And, that the said taxes may be speedily and fully collected, Be it farther enacted, That the commissioners of the taxes in every county of this commonwealth, shall, immediately after the publication hereof, call upon the assessors of every hundred or district in their respective counties, shall furnish them with an abstract of so much of this act as points out their duty, and any one of such assessors, may, and they are hereby directed and empowered to apply personally to every such free man in their several hundreds or districts, and to demand and require from them, upon oath or affirmation, to be administered by any such assessor, the number of free|| Additional taxes. |
Tax on slaves.
Duty of commissioners of tax and assessors, in furnishing lists to sheriffs.
|male persons above the age of twenty one years, and all white servants except apprentices under the age of twenty one years, and the number of slaves in their families or possession respectively, and an account of the wheel carriages subjected to a tax by this act; and the said assessors shall, in ten days after receiving their said directions from the commissioners aforesaid, finish and complete the lists required by this act in their respective hundreds, and deliver the same, attested under their hands, to the commissioners of the tax, who shall cause duplicates of such lists to be delivered to the sheriffs or collectors of the taxes in every county of this commonwealth, and every such sheriff, upon receipt of the said lists, shall proceed, without delay, to collect, levy, or distrain, for all the taxes hereby imposed, in the same manner as other taxes or levies have heretofore been collected, levied, and received; and the said sheriffs shall make their returns of such collections severally, to the commissioners of the taxes for their respective counties, on or before the twentieth day of March next; shall be allowed three per centum for their trouble in collecting and paying the said taxes, and all insolvencies, by account certified under the hands of such commissioners to the auditors of publick accounts for their guidance and direction in settling with every such sheriff. The said commissioners shall also allow unto every assessor, for his trouble in taking and returning the lists required by this act, such sum as their respective services are entitled to, in the opinion of the commissioners, not exceeding the sum of twenty pounds each, to be paid to them by the collector of the said taxes. The commissioners of the said taxes shall land may receive, out of the said taxes the same allowances by the day, and they are hereby empowered to make ths same allowances to their clerks as are severally given to them by an act of the last session of assembly, entitled "An act to explain and amend the acts of general assembly providing a supply of money for publick exigencies." Every sheriff or collector of the taxes hereby imposed, shall enter into bond, with good security, in the penalty of forty thousand pounds, to the courts of their respective counties, at the courts to be held in every such county in the month of February next, or if no court shall then be held for any county, at the next succeeding|| Power and duty of sheriffs in the collection. |
Allowances to commissioners and assessors.
Bonds by sheriffs.
|court, payable to the governour for the time being and his successours, for the faithful collecting and paying of the taxes to be collected by virtue of this act; and where any sheriff shall fail or neglect to perform his duty herein, he shall be subject to the same penalty and mode of recovery as is provided by the act of general assembly, entitled "An act for raising a supply of money for publick exigencies." Every person refusing to give in an account of their tithables, carriages, servants, and slaves, agreeable to the directions of this act, or concealing any such tithables, carriages, servants, or slaves, shall be subject to the same penalties for refusing or concealing as are inflicted by the last recited act. And it is hereby farther enacted, That the sum of fifteen hundred thousand pounds to be reserved for, and appropriated to, the payment of the said requisition of congress, out of the nett proceeds of the sales of British sequestered estate; [estates;] the like sum of one other fifteen hundred thousand pounds, out of the taxes which are, or shall be collected and paid into the treasury this present year; the farther sum of six hundred thousand pounds, out to the sales of part of the specifick tax directed to be paid by an act of the last session, entitled "An act for laying a tax, payable in certain enumerated commodities," to be paid either by furnishing the United States with the specifick articles, and having credit for the same, according to their value, or by disposing of a sufficient part thereof and paying the money to the order of congress, at their option. No sale shall be made of any of the said enumerated commodities, but by and with the advice of the governour and council. And as a farther means of raising the necessary supplies for the service of the United States the ensuing year; Be it farther enacted, That a tax or duty of eight shillings per gallon be laid upon all rum or brandy distilled, and also a tax of six shillings per gallon be laid upon all spirits distilled from grain within this commonwealth, from and after the first day of February next, to be collected and accounted for in the same manner as other taxes are to be collected and accounted for, under the general tax law. And that the burden of taxes mny be as equally borne, as well by the merchants and dealers, as the planters and farmers, and at the same time every possible encouragement be|| Penalty for concealing tithables & taxable property. |
Appropriations to meet requisitions of congress.
Duty on liquors foreign and domestic.
|continued to the importers of merchandize: Be it farther enacted, That a duty or tax of two and a half per centum ad valorem, upon the amount of the sales, be imposed and laid upon all goods, wares, and merchandize, except salt, blankets, iron, steel, arms, and ammunition imported or brought into this state, and bought by any person, resident within the same, to sell again, to be paid by the purchaser. The vender shall render an account upon oath to the commissioners of the tax for the county, where the amount of the sale shall really and bona fide exceed one thousand pounds, to any one person, or company, or for his or their use, resident as aforesaid, within one month after every such sale, under the penalty of treble the value of the tax upon the amount of the goods so sold.|| Duty on goods imported. |
|The said commissioners shall, and they are hereby empowered and required to cause every such purchaser to be examined, upon oath, whether such goods are or shall be bought to sell again, or for his, or their own, or his or their own family's use and consumption; and the commissioners are hereby directed to proceed by warrant under their hands, to order and command the sheriff to collect the taxes imposed by this act, on the amount of so much of them as shall appear to such commissioners to have been bought to sell again; and if the purchaser or purchasers be resident within another county, such purchaser or purchasers shall render to the commissioners of the tax for the county, where the purchase shall be made an account upon oath of the amount of the goods so purchased, distinguishing what part of them were bought to sell again, or bought for his or their own, or his or their own family's use and consumption, and shall pay down to the said commissioners, the tax thereon, before they remove the same out of the county, under the penalty of treble the value of the tax upon the amount of the goods so purchased; and in case of the removal of such goods out of the county before the tax hath been paid as aforesaid, the said commissioners shall transmit to the commissioners of the tax wherein such purchaser or purchasers may reside, a duplicate by them attested, of the account returned by the vender, who shall thereupon proceed to have the said tax collected in the manner before directed.||Mode of collection.|
|That a like tax or duty of two and one half per centum be imposed and laid upon all goods, wares, and merchandize, except salt, blankets, iron, steel, arms and ammunition imported and brought into this state, and bought by any person or persons not resident in this commonwealth, where the amount of such sale shall bona fide exceed one thousand pounds, and so in proportion for any greater quantity. The said tax or pound rate shall be retained in the hands of the vender or venders, of which he or they shall render an account upon oath to the commissioners of the tax for the county, within one month thereafter, under the penalty of forfeiting treble the tax so to be retained; and the said commissioners shall thereupon deliver a duplicate of every such account by them attested, to the sheriff of the county, to be by him collected from the vender, in the same manner that other taxes are collected. And that the venders of goods by retail may be compelled to pay an assessment on their stock in trade; Be it farther enacted, That all such venders of goods, wares, or merchandize, shall pay a tax of two and an half per centum on the amount of all such goods, wares, or merchandize, not of the growth or manufacture of this commonwealth, by them sold by retail (other than those by them imported from parts beyond the seas) in the course of the last twelve months preceding the time of their being assessed; and the assessors shall have the same power to examine such dealers upon oath or affirmation touching the amount of their respective sales, and every such retailer shall be subject to the same penalty as is provided in the like cases by the said act entitled "An act for raising a supply of money for publick exigencies."|| Duty on goods brought into this state, for
Duty on stock in trade of retailers of goods.
|Where any such retail dealers shall be about to remove out of the county, before he or they shall be so assessed, they shall severally give notice thereof, one month prior to such removal, to the assessors of the district, who shall immediately assess such dealer, in manner before directed, an account of which assessment shall be returned by them in ten days thereafter to the commissioners of the taxes for the county, and the said commissioners shall immediately, by their warrant to the sheriff, direct and command him to levy every such tax in manner before directed.||Provision where retailers are about to remove.|
|Every such retail dealer intending to remove, and not giving such notice as herein directed, or removing his effects privately or concealing them to evade the payment of the said taxes, shall forfeit and pay treble the amount of the taxes so intended to be avoided||Penalty for removing without giving notice.|
|All the penalties imposed by this act shall be recovered by action of debt or information in the name of the commissioners of the tax for the county, for the use of the commonwealth, in any court of record; and where an action of debt shall be brought for any of the penalties imposed by this act, the court before whom any such action shall be depending, may rule the defendant or defendants to give special bail; any law or usage to the contrary notwithstanding, and shall proceed to the trial of every such suit without delay, and in preference to private suits. The accounts of the several taxes imposed by this act shall be kept separate and distinct from the accounts of all other taxes and duties, and the money to be collected therefrom, shall be applied to no other purposes than to the requisitions of congress. The auditors of publick accounts, and the treasurer, shall keep the accounts of the disposition of all the monies which shall be collected in consequence of this act, distinct from every other account; nor shall any payment be made of any money out of this fund, but to persons properly authorized by congress to receive the same, and by warrant to be signed by the governour. Provided, That nothing in this act contained shall be construed to lay or impose any additional tax upon goods sold by publick vendue.||Penalties, how recoverable.|
|This act shall continue and be in force from and after the first day of January next, for and during the term of one year, and no longer.|
|Ryder to the Bill for raising a supply of money for the service of the United States.|
|And that the tax hereby imposed by the poll and on riding carriages, may be speedily collected and punctually paid in the treasury, Be it farther enacted, That every sheriff or other collector of the said tax, shall pay the money arising therefrom into the treasury on||When the poll-tax, and on carriages, payable into the treasury.|
|or before the first day of April next, or in case of failure, the auditors of publick accounts, may, and they are hereby authorized and empowered to move for and obtain judgement against any such sheriff or collector and his securities, his or their heirs, executors, or administrators, for all balances remaining unpaid on the last day of the next succeeding or any other general court, and such sheriff not producing his quietus from the auditors, shall be sufficient evidence to such court to warrant them in entering up judgment as aforesaid. The several corporations within this commonwealth shall be subject to pay all the taxes and duties imposed by this act, to be collected, levied, and accounted for as is herein provided and directed in the case of counties; and the collectors in such corporations in case of failure or neglect of duty shall be subject to the same penalties, and the same proceedings shall be had against them, as is provided in the case of sheriffs. And where distress shall be made for any tax under this act and the goods sold, any balances remaining in the hands of the sheriff or collector shall be accounted for, and disposed of, according to the directions of the act of the last session of assembly, entitled "An act to explain and amend the acts of general assembly, providing a supply of money for publick exigencies."||Remedy against sheriffs and collectors for failure.|
|FOR incorporating the town of Alexandria in the county of Fairfax, Be it enacted, That it shall be lawful for the freeholders and house-keepers who shall have been resident in the said town three months next preceding such election, to meet at some convenient place in the said town yearly, on the second Tuesday in||Towns of Alexandria and Winchester incorporated.|
|February, and then and there to nominate, elect, and choose by ballot, twelve fit and able men, being freeholders and inhabitants of the said town, to serve as mayor, recorder, aldermen and common councilmen for the same; the persons so elected shall within one week after their election, proceed to choose out of their own body, by ballot, one mayor, one recorder, and four aldermen, and the remaining six shall be common councilmen, whose authority shall continue one year, and until others are chosen and qualified in their stead, and no longer, except such of them as shall be re-elected. That the mayor, recorder, aldermen, and common councilmen so elected, and those thereafter to be elected, and their successours shall, and are hereby made a body corporate and politick by the name of mayor and commonalty of the town of Alexandria, and by the said name to have perpetual succession with capacity to purchase, receive, and possess lands and tenements, and all goods and chattels, either in fee or any lesser estate therein, and the same to give, grant, let, sell, or assign; and to plead and be impleaded, prosecute and defend all causes, complaints, actions, real, personal, or mixt; and to have one common seal and perpetual succession: That the person who shall be elected the first mayor of the said town, shall, within one week after his election, take an oath or make solemn affirmation before some one justice of the quorum in the commission of the peace for the said county of Fairfax, for the due and faithful execution of his office; and every succeeding mayor shall be qualified to his office before the mayor for the time being. Every recorder, alderman, and common councilman, before he shall be admitted to execute his respective office, shall take an oath or make solemn affirmation before the mayor for the time being for the due and faithful execution of his office. No person shall hold or execute the office of mayor within the said town for more than one year, within any two years.|| Officers, how elected. |
Style of corporation of Alexandria.
Mayor, recorder, &c. how qualified.
How long mayor eligible.
|The mayor, recorder, and aldermen for the time being and their successours for every, are hereby declared and constituted justices of the peace within the said town, and to have power to appoint constables, surveyors of the streets and highways, and to hold a court of hustings once in every month, within the said town; and to appoint clerks, a serjeant and other proper officers,||Judicial and ministerial powers of mayor, recorder and aldermen.|
|from time to time, where there shall be occasion. The said serjeant shall have the same powers in serving process, levying executions, and making distress on delinquents in civil and criminal prosecutions within the limits of the said town, as the sheriff of the said county is by law invested with, and to settle and allow reasonable fees, not exceeding the fees allowed in the county courts: That they, or any four or more of them (whereof the mayor or recorder for the time being shall be one) shall have jurisdiction, and on the second Thursday in every month hold pleas of actions, personal and mixt, arising within the said town; so as the demand in such action, personal or mixt, does not exceed ten pounds current money, or one thousand pounds of tobacco; may adjourn from day to day, and as a court of record give judgment and award execution thereon, according to law. Also that the mayor, recorder, and aldermen of the said town, shall have, use, and exercise all the powers, jurisdictions, and authorities out of court touching or concerning any crime or offence which any justice or justices of the peace of a county now have, or can or may use and exercise, and in the same manner to summon a court of justices of the county for the examination and trial of any criminal; and that as well in civil as criminal cases the authority and jurisdiction of the mayor, recorder, and aldermen of the said town, shall extend half a mile without and around the limits of the said town.||Powers of serjeant.|
|Provided always, and be it farther enacted, That it shall not be lawful for the said court of hustings to take cognizance of, or hold plea in any action, personal or mixt, except the debt was contracted or cause of action originated within the said town or limits aforesaid. The mayor, recorder, aldermen, and common councilmen shall have power to erect and repair workhouses, houses of correction, and prisons, or other publick buildings for the benefit of the said town; and to make bye laws and ordinances for the regulation and good government of the said town: Provided such bye-laws or ordinances shall not be repugnant to, or inconsistent with, the laws and constitution of this commonwealth; and to assess the inhabitants for the charge of repairing the streets and highways, to be observed and performed by all manner of persons residing within||Limitation of jurisdiction.|
|the same, under reasonable penalties and forfeitures, to be levied by distress and sale of the goods of the offenders, for the publick benefit of the said town; with power to hold and keep within the said town annually, two market days in every week of the year, the one on Wednesday and the other on Saturday, and from time to time to appoint a clerk of the market, who shall have assize of bread, wine, beer, wood, and other things, and generally to do and perform all things belonging to the office of clerk of the market within the said town.|| |
|In case of misconduct in office of the mayor, recorder, aldermen, or common councilmen, or either of them, the others shall have power to remove him, or any of them: Provided, that such person or persons shall not be removed unless seven of the aldermen and common councilmen concur therein.||Officers, how removable for misconduct.|
|In case of vacancy in the office of mayor or recorder within the year, the eldest alderman shall succeed thereto. Vacancies in the office of aldermen within the year shall be supplied from the common councilmen in regular succession of seniority as they were chosen by the inhabitants of the said town; and the vacancies in the office of common councilmen within the year shall be supplied from the body of the freeholders within the corporation, by ballot of the mayor, recorder, aldermen, and common councilmen.||Vacancies, how supplied.|
|Every person elected to the office of mayor, recorder, alderman, or common councilman, and having notice of such election, refusing to undertake and execute the same, it shall be lawful for the mayor, recorder, aldermen, and common councilmen for the time being, seven of them concurring therein, to impose such fines upon the person or persons so refusing, as they in their discretion may think proper, so that the mayor's fine shall not exceed forty pounds, recorder's thirty pounds, alderman's thirty pounds, and common councilman's twenty pounds; and to award execution for such fines, to be applied to the use of the corporation; and others shall be elected in the room of those so refusing, in manner directed by this act for supplying vacancies in those offices. That the mayor, recorder, and two of the aldermen for the time being, shall have power, so often as they find occasion, to summon a common council of the said town, and that no assembly or|| Penalty for refusing to execute office, to which elected.
Common council, how summoned.
|meeting of the inhabitants shall be deemed a common council, unless the mayor, recorder, and at least two aldermen and four common councilmen be present. No law, order, or regulation shall be binding and valid, nor shall the same be revoked or altered, or fine imposed for a breach thereof, unless seven of the aldermen and common council men assembled, concur therein. And be it farther enacted, That all the property, real and personal, now held by, and vested in, the trustees of the said town of Alexandria, for the use and benefit of the inhabitants thereof shall be, and the same is hereby transferred and vested in the corporation for the publick benefit of the said town. In all courts of law and equity this act shall be construed and taken most beneficially and favourably for the said corporation.|| Property heretofore vested in trustees
of Alexandria, transferred to corporation. |
|And be it farther enacted, That the town of Winchester in the county of Frederick shall be, and the same is hereby declared to be made corporate in the same manner, to all intents and purposes, as the said town of Alexandria; and that the freeholders and housekeepers thereof shall be entitled to the same privileges and in like manner, and under the like conditions and limitations; shall have the power of electing twelve able and fit men, to serve as mayor, recorder, aldermen, and common councilmen for the same. The mayor of the town of Winchester first elected shall, before some justice of the quorum in the commission of the peace for the county of Frederick, take the oath of office. The mayor, recorder, and aldermen shall have the same jurisdiction in civil and criminal cases; and shall, on the second Thursday in every month, hold pleas of actions arising within the said town of Winchester, and the limits herein after mentioned, in like manner as the mayor, recorder, and aldermen of the town of Alexandria. The mayor, recorder, aldermen, and common councilmen of the town of Winchester, by the name of mayor and commonalty of the town of Winchester, shall in every instance have the same penalties, limitations, and manner of proceedings as the mayor, recorder, aldermen, and common councilmen of the said town of Alexandria; and their jurisdiction shall extend to and over the out-lots belonging to the said town of Winchester.|| Town of Winchester incorporated, in the
same manner as Alexandria. |
Style of corporation.
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