|Pages 479-498||Pages 519-545|
|CHAP. XXXVIII. An act to recruit the Virginia line on the continental establishment.|
|I. BE it enacted by the General Assembly, That the governor, with the advice of council, shall appoint some discreet officer or officers in the respective counties within this state, [the state,] to recruit, by voluntary enlistments, any number of soldiers not exceeding three thousand, for the term of two years, or during the war; each soldier to be not less than five feet four inches high, not being a deserter nor subject to fits, of able-body and sound mind, fit for immediate service. For every soldier enlisted as above described the recruiting officer shall be entitled to the sum of forty shillings specie. The governor, with the advice of council, shall have power to advance any sum of money necessary for the full execution of this act, either to the officers aforesaid or to some other proper person in each respective county where the recruiting business shall be, first taking bond and good security if necessary, for the faithful application of the same. The men enlisted shall be entitled to subsistence from the day of their enlistment.|| Virginia line on continental establishment, to be recruited, for
two years or the war. |
Advance of money.
|II. And be it enacted, That every soldier who shall enlist to serve in the continental army for the term of two years or during the war, shall be allowed the sum of twenty dollars, to be paid down as soon as he is sworn for that purpose, and shall be entitled to all other immunities that other continental soldiers are. The governor, with advice of council, shall appoint the place of rendezvous, and also a proper officer to take a review of all the troops that are enlisted, and shall order the same to be marched on to join the army with all possible expedition. If upon a review any soldier shall be deemed unfit for service, except rendered so after enlistment by sickness or accident, the officer so recruiting him shall be responsible for the bounty money, or find another in his room. The time of service shall begin from the date of the review, and not sooner.||Soldiers, enlisting for two years or the war, entitled to same bounty and immunities as other continentals.|
|III. And be it farther enacted, That where any person shall furnish one able-bodied man to serve in the|
|continental army for two years or during the war, and shall deliver the same to any continental officer appointed to receive soldiers recruited in this commonwealth on or before the first day of July next ensuing; and also produce a receipt from the commissioner of the war office, such person shall receive a certificate for the same, and shall be exempted from militia and military duties for and during the term of service of such substitute.||Person furnishing a soldier for two years or the war, exempted from militia duty.|
An act to empower the naval officers to receive the duties in their several districts.
|I. BE it enacted by the General Assembly, That all duties and customs which now are, or shall hereafter accrue due to this commonwealth upon ships, goods, wares and merchandizes, or any other articles whatsoever, by virtue of any law of this commonwealth, may and 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 or customs, according to the several acts imposing the same, and under the pains and penalties therein contained.||Naval officers to receive the duties in their districts.|
|II. And be it farther enacted, That this act shall continue and be in force from the passing thereof until the end of the next general assembly, and no longer.||Continuance of act.|
|III. And be it farther enacted, That where any goods are imported by land, except for private use, due entry shall be made to the sheriff of the county wherein they may be brought, who shall take bond from the importer to pay the duties agreeable to the time prescribed by law.||Goods imported by land, to be entered with the sheriff.|
|[Chan. Rev. p. 151.]|
|I. BE it enacted by the General Assembly, That the sheriff, and in case there should be no sheriff, the first acting magistrate of each county within this commonwealth, shall annually appoint some day in the month of February, or at any time before the fifteenth day of the next succeeding month, if prevented from holding such courts in the said month of February by any accidents, from and after the passing of this act, on which a court shall be held in his said county, and the said sheriff or magistrate, as the case may be, shall give notice thereof to the justices and to the clerk of his said county, who shall attend at the court-house thereof on the day appointed, if fair, if not, on the next fair day, and the said justices shall then and there appoint three reputable freeholders resident in their said county, to be commissioners for ascertaining the value of all lands within the same, except the lands belonging to the said commissioners, which shall be valued by two justices to be appointed by the respective courts, who shall proceed in the same manner, and be allowed the same pay and be liable to the same penalties, as directed in the case of commissioners by this act, which said commissioners, before they enter upon the duties of their office, shall take the following oath or affirmation, to wit: "I, A. B. do solemnly swear (or affirm as the case may be) that I will truly, candidly and impartially ascertain and fix the value of the several kinds of land within my county, as the same shall be worth in specie, if sold for ready money, separately from other lands, after giving reasonable public notice, according to the best of my judgment: So help me God." Which oath or affirmation shall be administered by any magistrate within the county, and the two commissioners first named in the appointment of the court shall proceed to take an account in writing of the quantity of land belonging to all persons within their said county, except as before excepted, and also of the name of the|| Commissioners of the tax how to be appointed. |
|proprietor or proprietors thereof, and shall ascertain the value of the said lands by the acre, computing the same by an average of the value of the quantity contained in each tract or parcel of land separately, lots in any town excepted, which shall be valued separately from other lands, and with due regard to their situation; and where any lands or lots as aforesaid shall be valued pursuant to this act, the same shall be done without having regard to any buildings or other improvements thereon. And in all valuations of land pursuant to this act, the same rules and regulations shall be observed with respect to and between landlords and tenants (unless the contract between them shall be specially otherwise) and the same discount for quit-rents on the lands in the Northern Neck as are directed by the act of one thousand seven hundred and seventy-seven, entitled, "An act for raising a supply of money for the public exigencies." And in case of the death or inability of either of the two commissioners first named, the third commissioner shall then proceed to act in his stead; and in case of the death or inability of any two or all of the said commissioners, the first magistrate acting in the said county shall, by warrant under his hand and seal, appoint other reputable freeholders in his said county to act in their stead; which warrant shall be directed to, and executed by the sheriff of the said county, who shall return the same to the next succeeding court, there to be recorded as the act of the said court: And the persons so appointed shall take the oath as above mentioned, and shall perform the duties required of commissioners by this act, either in the whole or in part, as the case may require. And where any two commissioners acting pursuant to this act shall differ in opinion as to the value of any land or lots as aforesaid, the two sums shall be added together and one half thereof shall be taken for the value of said land or lots. And if any proprietor or proprietors of lands or lots as aforesaid, his, her, or their tenant, attorney, or overseer residing upon the land or lots aforesaid, or in case of any infant or infants, his, her or their guardian, shall refuse or neglect to give an account of the quantity of lands or lots held by any of them or under their respective management, within the time limited for the commissioners to make return of their proceedings according to this|| Lands and lots to be valued without regard to buildings. |
Rules of Oct. 1777, c. 2, to be observed.
How vacancies in the commission to be supplied.
Penalty on proprietors failing to give account of lands.
|act, such person or persons, so refusing or neglecting as aforesaid, shall forfeit and pay the sum of one hundred pounds, recoverable by information in any county court within this commonwealth, to be applied towards lessening the county levy, where the same shall be recovered; and the said land or lots shall be liable to double taxes upon the quantity when duly ascertained, or on the estimation of the said commissioners in the list returned by them. And the said commissioners shall make out a fair list of the names of proprietors of lands or lots, the quantity of land and lots belonging to each proprietor, and the value thereof, in separate columns, and return the same to the clerk of the court of their said county, on or before the first day of June annually; and the said clerk shall file the same in his office, and shall make out therefrom three fair copies, one of which shall be delivered to the auditors of public accounts, at their office, by the said clerk, on or before the first day of August in each year, one other copy to be set up in the court-house of the county on the next succeeding court day, and the other to be delivered to the sheriff or collector of public taxes in the said county, on or before the tenth day of June annually. And each commission shall be allowed the sum of fifteen shillings per day for the time he shall be actually employed in performing the duties required of him by this act, the account of which shall be allowed on oath by the court of the county, and certified by the clerk thereof to the sheriff or collector of the public taxes, for payment out of the public money in his hands. And the court of each county shall make such allowance to the clerk and sheriff of their said county for the services required of them as aforesaid, as they shall think reasonable, which shall be certified and paid in manner aforesaid; and all such payments shall be allowed to the said sheriff or collector, by the auditors of public accounts, on passing the accounts of the same. And when any sheriff, justice, clerk or commissioner shall refuse or neglect to perform the duties required of them respectively as above mentioned, such person or persons shall forfeit and pay for such refusal or neglect, the sum of one hundred pounds in specie, recoverable on information in any county court within this commonwealth, who shall thereupon enter judgment and award execution|| Commissioners duty in returning list of lands to the clerk.
And of clerks therein.
Allowance to commissioners.
To clerk and sheriff.
Penalty on sheriff, justice, clerk and commissioner.
How to be recovered & appropriated.
|for the said penalty, to be applied towards lessening the county levy where the same shall be recovered: Provided nevertheless, That the party shall have ten days previous notice of such information: Provided also, That where there shall be two or more battalions of militia in any county, the court of the said county may, if they see cause, appoint three commissioners for the district of each battalion, who shall in all respects be governed in their respective districts by the directions of this act, for the commissioners of counties.||Two sets of commissioners where two battalions of militia.|
|II. And be it farther enacted, That there shall be collected, paid and distrained, for the tax of one pound for every hundred pounds, and so in proportion for every grater or lesser sum, of the valuation of all lands and lots, as the same shall be returned by the commissioners to the clerk of each county within this commonwealth; also a tax of ten shillings by every free male person, above the age of twenty-one years, who shall be a citizen of this commonwealth, and also upon all slaves, to be paid by the owners thereof, except such free persons and slaves as shall be exempted on applications to the respective county courts through age or infirmity; also two shillings for every horse, mare, colt and mule; also three pence per head for all nett cattle; also five shillings per wheel for all coaches, chariots, phaetons, four-wheeled chaises, stage waggons for riding carriages, chairs and two-wheeled chaises; also fifty pounds for every billiard-table and five pounds for every ordinary licence; which said taxes shall be paid annually in the manner herein after directed.|| The taxes. |
Tax on slaves.
|III. And for the regular listing of all articles enumerated above, Be it enacted, That the court of every county respectively shall divide the same into convenient precincts, and annually before the tenth day of April, appoint one of the justices for each precinct to take a list of the said enumerated articles therein; and every such justice shall, before that day, give public notice of his being so appointed, and at what place or places he intends to receive the lists, by advertising the same at the most public places within his precinct, and shall accordingly attend on the said tenth day of April, if it be not Sunday, and then on the next day, and on or before the first day of June next following shall deliver to the clerk of the county court, together with the|| Justices to be appointed to take lists of taxable articles.
And return them to the clerk.
|vouchers by him taken, a fair list of the names of all free male persons above the age of twenty-one years as aforesaid, and resident within his said precinct, and of the names of all slaves, specifying to whom they belong; and also the number of nett cattle, horse, mares, colts and mules; wheels for riding carriages above specified in this act, billiard-tables and ordinary licenses; which said enumerated articles shall be placed under the names of the persons to whom they belong, and the said clerk shall file the same in his office, and shall make out three fair copies from all the lists so taken and delivered to him, and shall dispose of the same in like manner and within the same time as is herein before directed in the case of the returns made by the commissioners for the valuing of lands, and the said clerk shall be allowed for his services, and shall receive payment in the same manner as is provided therein, and he shall moreover be subject to the same penalty, which shall be recoverable and applied in the manner therein also directed; and the sheriff or collector shall be allowed the same in passing his accounts with the auditors of public accounts. And if any justice so appointed shall refuse to take, or shall fail to return, such list and vouchers as aforesaid, he shall forfeit and pay two thousand pounds of tobacco for the use of the county where such failure or refusal shall be, towards lessening the county levy, to be recovered by information in any county court within this commonwealth, giving ten days notice of such information to the party. And that every master or owner of a family, or in his absence or non-residence at the plantation, his or her agent, attorney or overseer, shall, on the said tenth day of April, by a list under his or her hand, deliver, or cause to be delivered, to the justice appointed for that precinct, the names and number of all tithable persons abiding in or belonging to his or her family the ninth day of April, also the number of his or her nett cattle, horses, mares, colts and mules, wheels for riding carriages as herein before mentioned, billiard tables and ordinary licences; or the master or owner thereof, or in case of his or her absence or non-residence upon the plantation, the overseer, shall be adjudged a concealer of such and so many articles above enumerated as shall not be listed and given in, and for every article so concealed,|| Clerk's duty therein, |
His allowance and penalty.
Penalty on justice failing;
And on proprietors overseers, &c. failing to give in accounts of taxable property.
|shall forfeit and pay five hundred pounds of tobacco, to be recovered by information in any county court within this commonwealth, for the use of the county where such concealment shall be, for lessening the county levy. And when any of the articles above enumerated shall not be listed and given in as aforesaid, the master or owner shall be subject to the payment of the taxes in the same manner as if the same had been duly listed and given in. And if any justice appointed to take the list of articles above mentioned, shall not truly enter and list all those which belong to himself in that precinct, in which the list is taken by him, he shall be judged a concealer, and shall forfeit and pay for every article so concealed, one thousand pounds of tobacco, to be applied and recovered as aforesaid: Provided nevertheless, That if any owner, agent, attorney or overseer shall happen by sickness, absence, or ignorance to the person or place, to omit delivering his or her list on the said tenth day of April, to the justice appointed to take the same, it shall be lawful for such person to deliver or send his or her list to the house of such justice at any time before the last day of the said month, which shall discharge him or her from the penalty aforesaid.|| How this penalty may be saved. |
|IV. And for the collecting and accounting for the taxes imposed by this act, Be it enacted, That the court of every county within this commonwealth respectively, shall, in or before the month of May annually, take bond of the sheriff, with sufficient security, in the penalty of ten thousand pounds, payable to the treasurer of this commonwealth for the time being, and his successors, for the use of this commonwealth, and conditioned for the true and faithful collecting, paying and accounting for all taxes in his county hereby imposed, and the said bond shall be recorded in the court where the same is taken, and an attested copy thereof shall be transmitted by the respective clerks without delay to the auditors of public accounts, which shall be admitted as evidence in any suit or proceeding founded thereon. And the said sheriff shall, from and after the tenth day of June annually, collect and receive from all and every person and persons chargeable therewith, the taxes imposed by this act in his said county; and in case payment be not made or received on or before the first day of July annually, the said sheriff shall have|| Bonds for collection to be annually taken
of sheriffs: |
A copy sent to the auditors which shall be evidence.
When the taxes to be collected.
When distrained for.
|power to distrain the lands or slaves, goods or chattels which shall be found upon the lands, and in the possession of the person so indebted or failing, notwithstanding such lands, slaves, goods or chattels, shall be comprised in any deed or mortgage; and if the owner thereof shall not pay the taxes due within five days after such distress, such sheriff or collector shall and may lawfully sell the same, or so much thereof as shall be sufficient to discharge the said taxes and the charges of distress and sale, giving six days notice of the day and place of sale, by advertising the same at the church or other public places in the parish wherein such distress shall be, on the next Sunday after the expiration of the said five days, which sale shall be good and effectual in law, against all persons whatsoever: Provided, That in all cases where any sheriff or collector shall make seizure of any lands by virtue of this act, he shall give at least four weeks notice in the public papers before any sale shall be made of the same; and where other sufficient effects can be had thereon, distress shall not be made of such lands: Provided always, That where unreasonable seizures or distresses shall be made, the party grieved shall have an action against the sheriff or collector, and shall recover full costs where any damages shall be given; and the said sheriff or collector shall duly account for and pay into the treasury of this commonwealth, on or before the first day of September annually, the full amount of all taxes imposed in his said county, deducting therefrom an allowance for insolvents, and such other allowances as this act directs to be made, and five per centum for his commissions thereon; and before any allowance shall be made in the case of insolvents, the sheriff shall return a list thereof to the court of his said county, and shall make oath that the same is a true list of insolvents within his county, and attested copy of which shall be delivered to the auditors of public accounts by the sheriff, and the same shall by them be allowed in passing the accounts of such sheriff. And in case the said sheriff shall fail to account for and pay into the treasury as aforesaid, the money or other articles in lieu thereof, imposed by this act, and received by him for taxes, 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 any time|| Where and how sheriff to advertise and sell. |
Directions in case of lands distrained.
Penalty for unreasonable seizures or distresses.
Sheriff when to account & pay taxes.
How to account.
Insolvencies, how allowed.
How proceeded against for failure.
|during the sitting of the general court, in the month of October, after such failure, for the amount of the taxes due, and ten per centum for interest and damages, for the use of the commonwealth; and thereupon execution shall issue. And there shall be paid by all and every person and persons chargeable therewith, to the sheriff or collector of the same, the taxes herein before enumerated; which said taxes shall be paid in Spanish milled dollars at the rate of six shillings each, or in other current gold or silver coin at a proportionate value, or in the bills of credit herein after mentioned, or in such produce of this commonwealth, at such rate, and in such manner and proportion, as is herein after mentioned, to wit: one tenth part, or two shillings in the pound, of the tax on land, shall be payable at the option of the persons paying the said tax, in the bills of credit emitted on the funds of this commonwealth and the faith of the United States as pledged by the resolutions of congress of the eighteenth of March, in the year one thousand seven hundred and eighty; and the interest due on the said bills shall be computed and allowed tot he payer at the time of payment thereof, for the said tax: And the said bills of credit so received shall be paid into the treasury and not re-issued, but shall remain in the treasury to be burnt and destroyed. And all other taxes on articles enumerated as aforesaid, to be paid by this act (except the tax on land) shall be payable (at the option of the payer) one half thereof in specie, tobacco or hemp, and the other half in specie, tobacco, hemp or flour, to wit: In inspectors receipts or notes for good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty-five shillings per hundred, with an allowance of twelve shillings and six-pence for inspection and cask, or in transfer receipts or notes for tobacco at the rate of one hundred and six pounds for one hundred pounds of crop tobacco, at any public inspection within this commonwealth; or in inspectors receipts or notes for sound, clean and merchantable hemp, delivered at the warehouses provided or to be provided for the reception thereof, at the towns of Alexandria, Fredericksburg, Richmond, Petersburg and West-Point; which said receipts or notes for hemp shall be received in discharge of taxes, according to this act, at the rate of fifty shillings per hundred; or in receipts|| Damages. |
How taxes may be paid.
What proportion of land tax in gold or silver, & what in certain paper money.
Other taxes, payable in specie, tobacco, hemp, or flour.
Warehouses for hemp, where established.
|for sound and merchantable flour, delivered at the warehouses, provided or to be provided by the inspectors and receivers of hemp at the aforesaid towns in casks, and not inspected more than three months, when offered in payment, at the rate of sixteen shillings and eight pence per hundred, with an allowance of two shillings and six pence for cask and inspection; and any person or persons chargeable with taxes by this act, and paying the same in the manner herein directed, shall be discharged thereof, and may demand and receive of the sheriff or collector a receipt or discharge accordingly: Provided nevertheless, That the governor, with the advice of the privy council, may appoint such other place or places, person or persons, for the reception of flour pursuant to this act, as the exigencies of this commonwealth shall require, and the notes or receipts of such persons shall pass in payment of taxes in the manner herein before directed, for paying the notes of the receivers of flour, on public account. And the treasurer for the time being shall make out a fair list of the receipts so paid into the treasury for taxes as aforesaid, and shall deliver the same, duly certified, to the governor of this commonwealth, who, with the advice of the privy council, shall direct the said tobacco, hemp and flour to be sold from time to time as occasion may require, for current gold or silver coin, which shall be forthwith paid into the treasury, or other wise to dispose of the said hemp, tobacco and flour in payment of the debts and contracts of this commonwealth, on the best terms that can be obtained, in like manner as if the same had been current gold and silver coin actually paid into the treasury, having a due regard to the appropriations which are or shall be made of the revenue of the commonwealth, arising from this act, by the general assembly. And the courts of the counties respectively in which the aforesaid towns of Alexandria, Fredericksburg, Richmond, Petersburg and West-Point shall be, are hereby authorized and required to provide good and sufficient warehouses for the storage of hemp and flour according to this act, and to appoint one or two reputable persons as the case may require within the said towns respectively, for the receiving, safe keeping and delivering of the said hemp and flour on public account, and for inspecting the said hemp; who, in the receipts given by them, or either of them,|| Inspections of flour, where established. |
Power of governor, &c. to appoint other places.
Treasurer to deliver lists of receipts to the governor, who shall direct the sale of the commodities.
Directions for appointing inspections of flour.
At what places.
|shall specify the names of the persons or owners delivering the same, the number and quantity of each bundle of hemp, and the warehouse number and nett weight of each barrel of inspected flour received, for whish the inspectors manifest shall be produced and filed at the said warehouse as a voucher, to prove the inspection thereof, before the delivery by the owner. And the said courts respectively shall make such reasonable allowance to the inspectors or receivers aforesaid, for their services, as they shall think proper, and shall certify the same to the auditors of public accounts, and all other expences attending the said warehouses, for the receiving and delivering of the hemp and flour aforesaid, shall be allowed and certified in like manner and shall be paid out of the money in the public treasury arising from the sale thereof. And the said inspectors or receivers of hemp and flour shall, before entering upon the duties of their office, give bond in a reasonable penalty, payable to the treasurer for the time being, or to his successors, for the use of the commonwealth, conditioned for the due and faithful performance of the duties required of them by law, in the execution of their said office; and in case of failure in any court, inspector or receiver respectively as aforesaid such court shall be liable to the same penalties as is provided in the case of courts neglecting or refusing to appoint commissioners by this act, to be recovered and applied in like manner; and such inspector or receiver shall be liable to damages, upon the action of the party grieved, and shall moreover forfeit and pay the sum of one hundred pounds, recoverable in any county court, for the use of this commonwealth|
|V. And be it farther enacted, That there shall be received, accounted for on oath, and paid into the treasury of this commonwealth by the register of the land-office for the time being, every half year, to wit: on or before the first day of April and the first day of October in every year, the tax of five shillings for every hundred acres of land exceeding fourteen hundred acres contained in any patent hereafter to be granted, except in cases of land allowed to officers as bounties, which said tax the said register is authorised to demand and receive before granting the said patent; and the said register shall account for and pay the money arising from the aforesaid tax, in the same manner as is||Tax on patents for lands exceeding 1400 acres; except bounties to officers.|
|directed by this act in the case of sheriffs accounting for and paying the taxes received by them, and in case of failure shall be liable to the like penalties, to be recovered in like manner.|
|VI. And be it farther enacted, That on all vessels, at entrance or clearance from or to foreign parts, there shall be paid by the master or owner thereof, the duty of one shilling and three pence per ton, to the collector of duties at the port or ports established or to be established for the entrance and clearance of such vessels; and for every gallon of rum, brandy and other distilled spirits, and for every gallon of wine, which shall be imported or brought into this commonwealth either by land or water, from any port or place whatsoever, the duty or custom of four pence shall be paid by the owner or importer of the same; and for every hundred pounds of sugar which shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty or custom of four shillings and two pence; and for every pound of coffee which shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty of one penny; and for all other goods or merchandize which shall be imported or brought into this commonwealth as aforesaid, from any port or place whatsoever, the duty of one per centum, ad valorem on the amount per invoice of such goods and merchandize; all which said duties shall be paid by the owner or importer of any of the articles or merchandize above mentioned.|| Duty on vessels; |
On spirits & wine imported;
On all other goods imported.
|VII. And be it farther enacted, That the master or purser of every ship or other vessel, importing any goods, wares or merchandize, liable to a duty, by virtue of this act, to any port or place within this commonwealth, shall, within forty-eight hours after his arrival, make a true and just report upon oath, with the collector of the duties in the said port or place, of the burthen, contents and loading of such ship or vessel, with the particular marks and numbers of every cask or package whatsoever therein laden, with spirits, wine, sugar, coffee and other merchandize, and the quantity of such spirits, wine, sugar and coffee, and the value of such other merchandize, and to whom consigned, to the best of his knowledge; and also where and in what||Masters of vessels importing goods, when and how to report.|
|port the same were laden and taken on board, upon penalty of forfeiting one hundred pounds current money.|
|VIII. And be it farther enacted, That no spirits, wine, sugar, coffee, or other merchandize liable to the said duties, imported or brought into this commonwealth by water, by any person or persons whatsoever, shall be landed or put on shore until due entry made thereof with the collector of the duties in such port or place, and a true account of the marks and numbers of every cask and package, as aforesaid, at that port or place where the same was shipped or taken on board, given on oath before the said collector, who shall certify the same upon the back of the original invoice, or a true copy thereof to him produced; and thereupon such importer, paying the duties laid by this act, or securing the payment thereof within six months, shall obtain a permit under the hand of such collector for the landing and delivery of the same; and all spirits, wine, sugar, coffee or other merchandize landed, put on shore or delivered, contrary to the true intent and meaning of this act, or the value thereof, shall be forfeited and lost, and may be seized or recovered by the said collector of the port or place where the same shall be put on shore or delivered, or by any other person or persons whatsoever. And the owner or importer of any of the aforesaid spirits, wine, sugar, coffee or other merchandize by land, shall in like manner make due entry of the same within ten days after the importation, with the collector of the duties aforesaid, and give a true account thereof upon oath, and pay the duties hereby imposed; or give bond with good security for payment thereof within six months, and thereupon obtain a permit, under the hand of the said collector, for selling or making use of the same; and all spirits, wines, sugar, coffee and other merchandize imported by land without such entry made and permit obtained, or the value thereof, shall be forfeited and may be recovered or seized by the collector of the said duties, or any other person whatsoever: Provided always, That no person shall be required to give account upon oath, of the true content of any pipe or lesser cask of wine, or any hogshead or lesser cask of spirits imported, but shall have liberty to enter a pipe of wine, or hogshead|| Dutiable goods not to be landed before
Nor till duty paid or bonded, and permit obtained; goods landed otherwise to be forfeited;
Same regulations as to goods imported by land.
How casks of liquors to be entered.
|of spirits, as aforesaid, at one hundred gallons, and all lesser casks after the same proportion, any thing in this act to the contrary notwithstanding.|
|IX. And be it farther enacted, That if any person or persons whatsoever, shall wittingly or willingly make a false entry, and be thereof convicted, such person or persons shall forfeit and pay one hundred pounds current money.||Penalty for making a false entry.|
|X. And be it farther enacted, That the collectors of the duties aforesaid, or any person by them appointed, shall have full power and authority to go and enter on board any ship or other vessel, and from thence to bring on shore any articles whatsoever, liable to a duty by virtue of this act, if such duty be not paid or agreed for within ten days after the first entry of such ship or vessel, or bond with good and sufficient security given for payment of the same, within six months next after such entry, which bond, if offered, the collector is hereby authorised and required to accept and take, and such articles so brought on shore, to secure and detain until due payment shall be made or security given for the same as aforesaid; and if such payment of security be not made or given within two days from the time of such seizure, the collector of the duties aforesaid is hereby empowered to sell the same, or so much thereof as shall be sufficient to discharge the said duties, and five per centum for the charges of such seizure and sale: Provided nevertheless, That notice shall be given of such sale, by advertising the same two weeks in the Gazette; and they are also empowered to stay and remain on board such ship or vessel until all such wines, spirits, sugar, coffee and other merchandize be discharged and delivered out of the same. And if any collector or collectors of the said duties, or any other person or persons deputed by them or any of them, shall directly or indirectly take or receive any bribe, recompence or reward, in any kind whatsoever, or shall connive at any false entry of the articles liable to ta duty or custom by virtue of this act, the person or persons so offending shall forfeit and pay the sum of one hundred pounds current money, and be forever after disabled in his said office, and rendered incapable of holding any office any office or employment relating to the customs|| If duty not paid or bonded in ten days after entry, collector
may enter the vessel and size the goods, and in two days sell as much as will pay the duty and
Penalty on collector receiving a bribe or conniving at a false entry.
|within this commonwealth; and the person or persons giving or offering such bribe, reward or recompence, shall forfeit and pay one hundred pounds current money.||And on persons offering a bribe.|
|XI. And be it farther enacted, That it shall be lawful to and for all and every collector and collectors of the duties aforesaid, by warrant under the hand of a justice of peace (which warrant shall not be granted but upon an information made to him upon oath, and accompanied with a constable) to break open, in the day time, any house, warehouse or storehouse, to search for, seize and carry away any wine, spirits, sugar, coffee and other merchandize liable to a duty by this act, and for which the said duty shall not have been paid or secured to be paid as aforesaid. And if any collector or constable shall be sued or molested for any thing done in execution of the powers hereby given them, such collector or constable may plead the general issue, and give this act in evidence; and if in such suit, the plaintiff be non-suit, or judgment pass against him, the defendant shall recover double costs: And in all actions suits or informations to be brought, or where any seizure shall be made pursuant to this act, if the property thereof be claimed by any person, as the owner or importer thereof, in such cast the onus probandi shall lie upon such owner or claimer.|| Collector by warrant from a justice, accompanied by constable
may break open any house in the day time to search for goods for which the duty is not paid or
In suits and seizures the proof shall lie upon the claimer of the goods.
|XII. And be it farther enacted, That when any wine, spirits, sugar, coffee or other merchandize shall be consigned to any person, other than the master or owner of the ship or vessel importing the same, every such person to whom such articles shall be so consigned, shall, upon the importation thereof, pay to the master or owner of the ship or vessel importing the same, the duty payable for such articles by this act; and if any person or persons to whom such articles shall be consigned as aforesaid, shall neglect or refuse to pay the said duty, or give bond, with security, for the payment thereof to the master or owner of the ship or vessel importing the same, at such time as the same shall become payable, it shall and may be lawful for the master or owner of such ship or vessel to detain such articles until the duty shall be paid, or secured to be paid as aforesaid.||Master may detain goods consigned till duty paid or security given.|
|XIII. And be it farther enacted, That if any importer of wines, spirits, sugar, coffee or other merchandize shall desire to transport the same from one district to another within this commonwealth, he shall, before he depart out to the district wherein such articles shall be laden or taken on board, make oath before the collector of the duties in the said district, that he hath duly entered such articles, and paid, or secured to be paid, all the duties by this act imposed, and also deliver on oath an account of the quantity of such wines, spirits, sugar and coffee, and also of the value of such other merchandize, and that he will not take, or suffer to be taken on board the said ship, boat or other vessel, any more of the said articles than in the said account shall be specified, and shall likewise take a certificate from such collector of the account so delivered, and that such oath hath been made thereto; which certificate being produced to the collector of the duties in the district to which the said articles shall be transported, shall be a sufficient warrant for the owner thereof to sell the same, in such other district; and all articles whatsoever, on which there is a duty, which shall be transported by water from one district to another, and landed or sold, without producing such certificate as aforesaid to the collector in whose district the same shall be transported, shall be liable to be seized and forfeited.||Directions in case of transportation of goods imported, to another district.|
|XIV. And be it farther enacted, That if any person or persons shall pay any of the duties accruing due by virtue of this act, at the time of making the entries hereby required with the collectors, in gold or silver coin, current in this commonwealth, of his or their own importation in the said ship or vessel at the time of said entry, and shall make oath that he or they did import the same, and did not carry it out of this commonwealth, with an intent to bring it back again and obtain a benefit thereby, such person or persons shall have an abatement of twenty-five per centum on all duties so paid and satisfied, and every collector is hereby required to make such allowance for money so imported and paid.||Premium for paying duties in imported money.|
|XV. And to prevent delays in the payment of the said duties, Be it enacted, That where any person shall||Proceedings on bonds for duties;|
|become bound for the payment of the said duties imposed by this act, and shall not pay the same at the time limited, whether such bond be payable to the commonwealth or to the collector of the said duties, it shall and may be lawful to and for the said collector to sue out of the general court, or the court of the county wherein such person or his securities respectively reside, one or more writs of scire facias in the name of the commonwealth, returnable to the said court, against the person or persons chargeable with the said duties, and his or their securities, their executors or administrators, to shew cause why execution ought not to issue against him, them, or any of them, for the duties so unpaid, and thereupon to sue out execution accordingly; and the said collectors respectively shall be allowed for collecting, accounting for and paying the said duties imposed by this act into the treasury of this commonwealth, the sum of five per centum on the so collected by them, or any of them; and they are hereby required to account for and pay into the treasury aforesaid every half year, to wit: On the tenth day of April and the tenth day of October in every year, or within ten days afterwards, all money received by them respectively on public account pursuant to this act, upon pain of forfeiting one half of their commissions, to be carried to the credit of the public treasury, and of being suspended from their said office of collector until such payment be made.|| Allowance to collectors, |
Who are to account and pay half yearly.
|XVI. And be it farther enacted, That the several forfeitures and penalties which shall or may arise in any wise by virtue of so much of this act as relates to the collections of duties on wine, spirits, sugar, coffee and other merchandize, and on tunnage, shall be for and towards the erecting of public wharves, at the port of the respective districts within this commonwealth.||Forfeitures appropriated.|
|XVII. And be it farther enacted, That where any distress shall be made pursuant to this act, and the lands, goods or chattels will not sell for three fourths of their value in 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.||Lands, &c. seized, to be sold on credit, if they will not sell for three fourths of their value.|
|XVIII. And be it farther enacted, That all matters or things contained in any act or acts heretofore made for the imposing and collecting taxes and duties, except so much thereof as respects the manner of collecting, accounting for, and paying the arrears of taxes and duties now due, be and the same are hereby repealed.||All things in any prior act for imposing taxes, except specific repealed.|
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