Hening's Statutes at Large

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LAWS OF VIRGINIA, MAY 1780−−4th OF COMMONWEALTH.

CHAP. X.

An	act for calling in and redeeming the money now in circulation, and for emitting and funding new bills of credit, according to the resolutions of Congress of the eighteenth of March last.

[Chan. Rev. p. 123.]

I. WHEREAS the just and necessary war into which the United States have been driven, obliged congress to emit bills of credit before the several states were sufficiently organized to enforce the collection of taxes, or funds could be established to support the credit of such bills; by which means the bills so emitted soon exceeded the sum necessary for a circulating medium, and consequently depreciated so as to create an alarming redundancy of money, whereby it is become necessary to reduce the quantity of such bills; to call in and destroy the excessive mass of money now in circulation; and to utter other bills, on funds which shall ensure the redemption thereof. And whereas the certain consequences of not calling in and redeeming the money now in circulation in the depreciated value at which it hath been generally received would be to encrease the national debt thirty nine times greater than it really is, and consequently subject the good people of this commonwealth to many years of grievous and unnecessary taxation. And since congress

Preamble.

The state's quota of continental money and all state papers to be called in and destroyed.

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by their resolution of the eighteenth of March last have called upon the several states to make proper provision for the purposes aforesaid; Be it therefore enacted by the General Assembly, That for the purpose [purposes] of calling in and destroying this state's quota of the two hundred millions of dollars of continental money heretofore issued by congress; and also for calling in and destroying in like manner the money of this state now in circulation, whether emitted by the convention, or by the general assembly, either before or since the revolution, the following fund shall be appropriated, and the following taxes imposed. The product of the several taxes which are receivable in the months of August and September of the present year, in virtue of the act passed in the year one thousand seven hundred and seventy seven, entitled "An act for raising a supply of money for the publick exigencies," and of the several subsequent acts amendatory thereof, shall be applied to the said purpose of calling in and destroying the said money as before described: And in aid thereof, Be it farther enacted, That a new tax be levied and collected by a general assessment of all and every article or articles of property directed to be valued and assessed by the act of one thousand seven hundred and seventy seven; and also on plate, according to its real value, except only that the said valuations and assessment shall be in specie, as the same or the like property would have sold in the year one thousand seven hundred and seventy four, for ready money; and that an average price may be affixed to landed property within the respective counties, the commissioners of the tax shall, on or before the first day of October next, call together their several assessors, to meet at such place as they shall appoint, and shall then and there administer to them the following oath. "I do swear, or affirm, that I will, when called on by the commissioners of the tax for my county, truly, candidly, and without reserve, declare the worth of the several kinds of lands within my county as they would have sold for in ready money in the year one thousand seven hundred and seventy four, for specie, had the same been sold separately from other lands. So help me God." The said commissioners shall then proceed to describe the lands of their county (except lots in towns, which shall be separately valued by the assessors	The taxes payable in August and September of this year applied thereto. Further taxes. Commissioners and assessors to meet and class the lands. Their oath on that occasion.

by their resolution of the eighteenth of March last have called upon the several states to make proper provision for the purposes aforesaid; Be it therefore enacted by the General Assembly, That for the purpose [purposes] of calling in and destroying this state's quota of the two hundred millions of dollars of continental money heretofore issued by congress; and also for calling in and destroying in like manner the money of this state now in circulation, whether emitted by the convention, or by the general assembly, either before or since the revolution, the following fund shall be appropriated, and the following taxes imposed. The product of the several taxes which are receivable in the months of August and September of the present year, in virtue of the act passed in the year one thousand seven hundred and seventy seven, entitled "An act for raising a supply of money for the publick exigencies," and of the several subsequent acts amendatory thereof, shall be applied to the said purpose of calling in and destroying the said money as before described: And in aid thereof, Be it farther enacted, That a new tax be levied and collected by a general assessment of all and every article or articles of property directed to be valued and assessed by the act of one thousand seven hundred and seventy seven; and also on plate, according to its real value, except only that the said valuations and assessment shall be in specie, as the same or the like property would have sold in the year one thousand seven hundred and seventy four, for ready money; and that an average price may be affixed to landed property within the respective counties, the commissioners of the tax shall, on or before the first day of October next, call together their several assessors, to meet at such place as they shall appoint, and shall then and there administer to them the following oath. "I do swear, or affirm, that I will, when called on by the commissioners of the tax for my county, truly, candidly, and without reserve, declare the worth of the several kinds of lands within my county as they would have sold for in ready money in the year one thousand seven hundred and seventy four, for specie, had the same been sold separately from other lands. So help me God." The said commissioners shall then proceed to describe the lands of their county (except lots in towns, which shall be separately valued by the assessors

The taxes payable in August and September of this year applied thereto.

Further taxes.

Commissioners and assessors to meet and class the lands.

Their oath on that occasion.

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of the hundred in which such lots shall be) in so many general classes, not exceeding six, as their different natures or kinds may require; and shall call on each assessor singly to declare, under the obligation of his oath or affirmation, what he thinks each several kind of the said land would have sold for by the acre for ready money in the year one thousand seven hundred and seventy four, which several opinions they shall state in writing for each kind of land separately, and shall add together the sums at which the same kind of land is rated by the several assessors, and then divide the aggregate sum by the number of persons whose opinions were stated, and shall take the quotient or the sum nearest thereto, so as to avoid the difficulty of fractions, which may be thus approved by a majority of the said assessors, as the average price of such kind of land, and so shall proceed to deduce an average price for every other kind into which they shall have classed the land of their county as before directed; but lots of land in towns, ferry landings, mines of coal or metal, mills, and all other buildings, shall not be included within any class, but shall be valued by the assessors within whose bounds they are, as the same or the like would now sell for in specie. One of the said commissioners shall then administer to the said assessors, the following oath or affirmation. "I do swear or affirm, that I will, to the best of my skill and judgment, value and assess the several parcels of land within the bounds of my assessment as now classed and described; that I will faithfully, justly, and impartially value all other property to be assessed under this act, in gold or silver, as the same or the like property would have sold in the year one thousand seven hundred and seventy four, had the same been sold separately from other property of the same kind; that I will spare none for favour or affection, and none aggrieve for hatred, malice, or ill-will, but in all things do my duty of an assessor honestly, impartially, and to the best of my abilities. So help me God." And if any assessor was not present at the meeting, the said last mentioned oath shall be administered to him by a commissioner or magistrate, before he shall proceed to assess. And if in the course of the said assessment the assessors shall differ in opinion, the medium between the two sums shall be taken as the true value of any kind of property.	General oath of assessors. Rule if a difference in opinion between them.

of the hundred in which such lots shall be) in so many general classes, not exceeding six, as their different natures or kinds may require; and shall call on each assessor singly to declare, under the obligation of his oath or affirmation, what he thinks each several kind of the said land would have sold for by the acre for ready money in the year one thousand seven hundred and seventy four, which several opinions they shall state in writing for each kind of land separately, and shall add together the sums at which the same kind of land is rated by the several assessors, and then divide the aggregate sum by the number of persons whose opinions were stated, and shall take the quotient or the sum nearest thereto, so as to avoid the difficulty of fractions, which may be thus approved by a majority of the said assessors, as the average price of such kind of land, and so shall proceed to deduce an average price for every other kind into which they shall have classed the land of their county as before directed; but lots of land in towns, ferry landings, mines of coal or metal, mills, and all other buildings, shall not be included within any class, but shall be valued by the assessors within whose bounds they are, as the same or the like would now sell for in specie. One of the said commissioners shall then administer to the said assessors, the following oath or affirmation. "I do swear or affirm, that I will, to the best of my skill and judgment, value and assess the several parcels of land within the bounds of my assessment as now classed and described; that I will faithfully, justly, and impartially value all other property to be assessed under this act, in gold or silver, as the same or the like property would have sold in the year one thousand seven hundred and seventy four, had the same been sold separately from other property of the same kind; that I will spare none for favour or affection, and none aggrieve for hatred, malice, or ill-will, but in all things do my duty of an assessor honestly, impartially, and to the best of my abilities. So help me God." And if any assessor was not present at the meeting, the said last mentioned oath shall be administered to him by a commissioner or magistrate, before he shall proceed to assess. And if in the course of the said assessment the assessors shall differ in opinion, the medium between the two sums shall be taken as the true value of any kind of property.

General oath of assessors.

Rule if a difference in opinion between them.

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II. And be it farther enacted, that in lieu of the present tax imposed on the said property, there shall be collected, paid, and distrained for, the assessment or pound rate of thirty pounds of the money now in circulation, for every hundred pounds of such valuation of property, as the same would have sold for in ready money in one thousand seven hundred and seventy four; which said thirty pounds shall be paid at each of the three following periods. the first payment shall be on or before the first day of January next; the second, on or before the fifteenth day of April next, and the third, on or before the fifteenth day of September, which shall be in the year one thousand seven hundred and eighty one.	New taxes.
III. And be it farther enacted, That at each of the said three last mentioned periods, the following farther taxes shall be paid in the paper money of this state, or of the continent now in circulation at the rates following: For every hundred pounds of the said money which any person shall have in his possession, either on the first day of October next, on the first day of March next, or on the first day of August, in the year one thousand seven hundred and eighty one, at sunrise of the said respective days, of which he shall render an account on oath as heretofore, he shall pay fifteen shillings; for every white male tithable above the age of twenty one years, shall be paid three pounds six shillings and eight pence (except the officers of the line or navy, soldiers or sailors in the service of this commonwealth or of the United States, or persons disabled in such service; except also such of the militia who may be in actual service at the time when the said taxes shall respectively become due, and those who have been or shall be exempted from the payment of levies by the county court;) for every white servant whatsoever, except apprentices under the age of twenty one years, shall be paid the like tax; for every head of neat cattle, six shillings; for every coach or carrot, twenty six pounds six shillings and eight pence; for each phæton, four wheeled chaise, and stage waggon used for riding carriages, twenty pounds; for every two wheeled chaise and chair, six pounds six shillings and eight pence; for every gallon of brandy distilled within this state, ten shillings; and for every gallon of spirits in like manner distilled from grain and not before	Tax on money, tithables, servants, carriages, spirits, marriage & ordinary licenses.

II. And be it farther enacted, that in lieu of the present tax imposed on the said property, there shall be collected, paid, and distrained for, the assessment or pound rate of thirty pounds of the money now in circulation, for every hundred pounds of such valuation of property, as the same would have sold for in ready money in one thousand seven hundred and seventy four; which said thirty pounds shall be paid at each of the three following periods. the first payment shall be on or before the first day of January next; the second, on or before the fifteenth day of April next, and the third, on or before the fifteenth day of September, which shall be in the year one thousand seven hundred and eighty one.

New taxes.

III. And be it farther enacted, That at each of the said three last mentioned periods, the following farther taxes shall be paid in the paper money of this state, or of the continent now in circulation at the rates following: For every hundred pounds of the said money which any person shall have in his possession, either on the first day of October next, on the first day of March next, or on the first day of August, in the year one thousand seven hundred and eighty one, at sunrise of the said respective days, of which he shall render an account on oath as heretofore, he shall pay fifteen shillings; for every white male tithable above the age of twenty one years, shall be paid three pounds six shillings and eight pence (except the officers of the line or navy, soldiers or sailors in the service of this commonwealth or of the United States, or persons disabled in such service; except also such of the militia who may be in actual service at the time when the said taxes shall respectively become due, and those who have been or shall be exempted from the payment of levies by the county court;) for every white servant whatsoever, except apprentices under the age of twenty one years, shall be paid the like tax; for every head of neat cattle, six shillings; for every coach or carrot, twenty six pounds six shillings and eight pence; for each phæton, four wheeled chaise, and stage waggon used for riding carriages, twenty pounds; for every two wheeled chaise and chair, six pounds six shillings and eight pence; for every gallon of brandy distilled within this state, ten shillings; and for every gallon of spirits in like manner distilled from grain and not before

Tax on money, tithables, servants, carriages, spirits, marriage & ordinary licenses.

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taxed, eight shillings; for each marriage licence, ten pounds; and for every ordinary licence, two hundred pounds; the said tax on marriage and ordinary licences to be received and accounted for on oath by the clerk of the court. the same rules and regulations both in the assessments of the taxes for calling in the money now in circulation, and for redeeming the money herein after directed to be emitted, 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 quitrents on the lands in the Northern Neck, as are directed by the said first recited act of one thousand seven hundred and seventy seven. And in order to fix the price of unappropriated lands belonging to this commonwealth at a rate to make up the depreciation of the money: Be it enacted, That the sum of one hundred and sixty pounds for every one hundred acres, shall hereafter be paid for all treasury land warrants, except pre-emption. All which said several taxes together with the consideration money for unappropriated lands, shall be payable in the bills of credit of the United States, or of this state now in circulation, or in Spanish milled dollars at the rate of six shillings each, and so in other lawful gold and silver coin at a proportionate value, or the bills of credit to be emitted upon the security of this commonwealth according to the said resolutions of congress of the eighteenth of March last. Provided, That the said specie and the said bills of credit so to be emitted, shall be received at the rate of one dollar for forty dollars of the said bills of the United States, or of this commonwealth now in circulation.	The price of waste lands raises; that and taxes in what money to be paid.
IV. And whereas the speedily calling in such large sums, may occasion difficulty in the payment of the said taxes for sinking the money now in circulation. Be it farther enacted, That good merchantable crop tobacco not inspected more than one year, when offered in payment, be received in discharge of such taxes, at the rate of forty five pounds per hundred, with an allowance of twelve pounds for cask and inspection; good merchantable hemp, at the rate of ninety pounds per hundred; good swingle flax, at one pound four shillings per pound; and good merchantable fine inspected flour, at the rate of thirty eight pounds per hundred: All of the said prices to be of the money now	Tobacco, hemp, flax, and flour, to be received, and at what rates.

taxed, eight shillings; for each marriage licence, ten pounds; and for every ordinary licence, two hundred pounds; the said tax on marriage and ordinary licences to be received and accounted for on oath by the clerk of the court. the same rules and regulations both in the assessments of the taxes for calling in the money now in circulation, and for redeeming the money herein after directed to be emitted, 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 quitrents on the lands in the Northern Neck, as are directed by the said first recited act of one thousand seven hundred and seventy seven. And in order to fix the price of unappropriated lands belonging to this commonwealth at a rate to make up the depreciation of the money: Be it enacted, That the sum of one hundred and sixty pounds for every one hundred acres, shall hereafter be paid for all treasury land warrants, except pre-emption. All which said several taxes together with the consideration money for unappropriated lands, shall be payable in the bills of credit of the United States, or of this state now in circulation, or in Spanish milled dollars at the rate of six shillings each, and so in other lawful gold and silver coin at a proportionate value, or the bills of credit to be emitted upon the security of this commonwealth according to the said resolutions of congress of the eighteenth of March last. Provided, That the said specie and the said bills of credit so to be emitted, shall be received at the rate of one dollar for forty dollars of the said bills of the United States, or of this commonwealth now in circulation.

The price of waste lands raises; that and taxes in what money to be paid.

IV. And whereas the speedily calling in such large sums, may occasion difficulty in the payment of the said taxes for sinking the money now in circulation. Be it farther enacted, That good merchantable crop tobacco not inspected more than one year, when offered in payment, be received in discharge of such taxes, at the rate of forty five pounds per hundred, with an allowance of twelve pounds for cask and inspection; good merchantable hemp, at the rate of ninety pounds per hundred; good swingle flax, at one pound four shillings per pound; and good merchantable fine inspected flour, at the rate of thirty eight pounds per hundred: All of the said prices to be of the money now

Tobacco, hemp, flax, and flour, to be received, and at what rates.

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in circulation, to be delivered at the charge of the payer at such places, and to such commissioners, as the governour with the advice of the council shall appoint, whose certificates of receipt delivered to the sheriff, shall be equal to the payment of so much money; and the governour with the advice of his council shall take proper measures for selling the same, for the best price which can be had, and shall cause the product thereof to be paid into the treasury, to be applied to the foregoing purposes. And if the taxes herein directed to be paid, and the fund appropriated for the purpose of redeeming this state's quota of the two hundred millions of dollars heretofore issued by congress, and also of the state money now in circulation shall prove insufficient for the said purpose, the general assembly will hereafter provide and establish adequate funds for calling in or redeeming at the same rate, so much thereof as shall then remain outstanding. And for determining the duty of, and making an adequate allowance to the commissioners and assessors for services herein; It is farther enacted, That the said assessors shall immediately after their meeting for ascertaining an average price of lands on the said first day of October next, proceed to assess and value all property of whatever kind which is directed to be assessed herein, or which is directed to be valued under the said law of one thousand seven hundred and seventy seven, before recited, according to the principle and under the rules prescribed by this act, upon which said valuation, an account of which shall be returned to the commissioners by the first day of November following; the said three payments of the tax called for by this act, shall be regulated and assessed, and by the said commissioners of the tax ordered to be collected. Provided, That the said assessors shall, in the months of March and August immediately preceding the second and third payment of the said tax, call on each person within their district for an account of brandy and spirits distilled since the last account thereof rendered; and also for a distinct account of the specie and of the paper money as before directed to be accounted for, which accounts together with any change of property, by transfer, by accident, by increase or decrease, or by the alteration in the number of free taxables, shall by the persons to whom they may respectively happen,	If taxes deficient, assembly will provide other adequate funds. Assessors their duty. Commissioners their duty.

in circulation, to be delivered at the charge of the payer at such places, and to such commissioners, as the governour with the advice of the council shall appoint, whose certificates of receipt delivered to the sheriff, shall be equal to the payment of so much money; and the governour with the advice of his council shall take proper measures for selling the same, for the best price which can be had, and shall cause the product thereof to be paid into the treasury, to be applied to the foregoing purposes. And if the taxes herein directed to be paid, and the fund appropriated for the purpose of redeeming this state's quota of the two hundred millions of dollars heretofore issued by congress, and also of the state money now in circulation shall prove insufficient for the said purpose, the general assembly will hereafter provide and establish adequate funds for calling in or redeeming at the same rate, so much thereof as shall then remain outstanding. And for determining the duty of, and making an adequate allowance to the commissioners and assessors for services herein; It is farther enacted, That the said assessors shall immediately after their meeting for ascertaining an average price of lands on the said first day of October next, proceed to assess and value all property of whatever kind which is directed to be assessed herein, or which is directed to be valued under the said law of one thousand seven hundred and seventy seven, before recited, according to the principle and under the rules prescribed by this act, upon which said valuation, an account of which shall be returned to the commissioners by the first day of November following; the said three payments of the tax called for by this act, shall be regulated and assessed, and by the said commissioners of the tax ordered to be collected. Provided, That the said assessors shall, in the months of March and August immediately preceding the second and third payment of the said tax, call on each person within their district for an account of brandy and spirits distilled since the last account thereof rendered; and also for a distinct account of the specie and of the paper money as before directed to be accounted for, which accounts together with any change of property, by transfer, by accident, by increase or decrease, or by the alteration in the number of free taxables, shall by the persons to whom they may respectively happen,

If taxes deficient, assembly will provide other adequate funds.

Assessors their duty.

Commissioners their duty.

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be rendered to the said assessors on oath, who shall make application for that purpose, which accounts shall be returned to the commissioners, in the second instance, by the first day of April, and in the third, by the first day of September. And from the returns so made by the said assessors, the commissioners shall adjust the accounts and orders for collecting the said three payments respectively, and shall make out for the sheriff or collector, a list formed from such returns as a direction for his collection according to the said act of one thousand seven hundred and seventy seven, who shall and may distrain for all taxes imposed by this act, both fore sinking the ole money and for establishing funds on which to emit the new within twenty days after the same shall become due and payable, and shall, within twenty days thereafter, make up and render to the said commissioners an account of his said collection, who shall, within thirty days after receiving the said account so made up and rendered, return to the auditors an account of the said settlement, to enable them to adjust the dues and balances of the said sheriffs or collectors. And the said several sheriffs and collectors shall also be called to account for the said taxes according to the laws now in force to enforce the payment of the present taxes. If the said commissioners, or any of them, shall refuse to act, the county court shall fill up vacancies as directed by the laws now in force, who, thus chosen or appointed, shall, with their clerk, have and be allowed twenty pounds per day each, for every day they shall be employed in the said business, of the money now in circulation, for their trouble and expenses; and may also, at their discretion, make an allowance unto each of the said assessors, a sum not exceeding two hundred pounds, and not less than one hundred pounds of the like money, as a recompence for making the said general assessment in the month of October next; and may also make to the said assessors, an allowance, not exceeding eight pounds per day of the like money each, for every day which it shall appear to the said commissioners by the oath of the said assessor or otherwise, that he was actually employed in the months preceding the said second and third payments, in collecting returns and affidavits of the several alterations which may have happened in his district.	Sheriff or collector when to distrain, and account. Accounts to be returned by commissioners to the auditors. Allowance to commissioners and their clerks, to the assessors.

be rendered to the said assessors on oath, who shall make application for that purpose, which accounts shall be returned to the commissioners, in the second instance, by the first day of April, and in the third, by the first day of September. And from the returns so made by the said assessors, the commissioners shall adjust the accounts and orders for collecting the said three payments respectively, and shall make out for the sheriff or collector, a list formed from such returns as a direction for his collection according to the said act of one thousand seven hundred and seventy seven, who shall and may distrain for all taxes imposed by this act, both fore sinking the ole money and for establishing funds on which to emit the new within twenty days after the same shall become due and payable, and shall, within twenty days thereafter, make up and render to the said commissioners an account of his said collection, who shall, within thirty days after receiving the said account so made up and rendered, return to the auditors an account of the said settlement, to enable them to adjust the dues and balances of the said sheriffs or collectors. And the said several sheriffs and collectors shall also be called to account for the said taxes according to the laws now in force to enforce the payment of the present taxes. If the said commissioners, or any of them, shall refuse to act, the county court shall fill up vacancies as directed by the laws now in force, who, thus chosen or appointed, shall, with their clerk, have and be allowed twenty pounds per day each, for every day they shall be employed in the said business, of the money now in circulation, for their trouble and expenses; and may also, at their discretion, make an allowance unto each of the said assessors, a sum not exceeding two hundred pounds, and not less than one hundred pounds of the like money, as a recompence for making the said general assessment in the month of October next; and may also make to the said assessors, an allowance, not exceeding eight pounds per day of the like money each, for every day which it shall appear to the said commissioners by the oath of the said assessor or otherwise, that he was actually employed in the months preceding the said second and third payments, in collecting returns and affidavits of the several alterations which may have happened in his district.

Sheriff or collector when to distrain,

and account.

Accounts to be returned by commissioners to the auditors.

Allowance to commissioners and their clerks,

to the assessors.

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V. And be it farther enacted, that the money, both state and continental, called in by all and every of the funds and taxes above established shall not be reissued, but shall remain in the treasury to be burnt and destroyed; and that whatever sums of the like money shall by any other means be paid into the treasury, after the money hereafter to be issued under the resolutions of congress shall be ready for the purpose, the same shall remain in the treasury to be also burnt and destroyed. And in order to establish a means of defraying the expenditure of government, and also to furnish a circulating medium in lieu of the bills so called in to be destroyed; Be it farther enacted, That there be emitted on the funds herein after provided, and the faith of the United States as ledged by their said resolutions of the said eighteenth day of March last, a sum not exceeding the sum of one million six hundred and sixty six thousand, six hundred and sixty six and two thirds dollars, in bills of credit, bearing an annual interest of five per centum upon the funds of this commonwealth, the same being one twentieth part of thirty three millions, three hundred and thirty three thousand, three hundred and thirty three and one third dollars hereby to be redeemed and destroyed as this commonwealth's quota of the said two hundred millions of dollars heretofore issued by congress. The face of the said bills, and the endorsement thereon shall be in the manner and words as is directed by the said resolutions. The said new bills thus to be issued shall be redeemable in specie by the said thirty first day of December, one thousand seven hundred and eighty six; and the interest thereon shall be paid, either on the redemption of the said bills, or annually, at the election of the holder, according to the said resolutions of congress, and the promises in the face of the said bills: The said bills to be emitted shall be completed no faster than in the proportion of one to twenty of the present circulating continental money brought in to be destroyed, in lieu of every twenty dollars of which money so destroyed, shall issue one dollar according to the said resolutions: for the preparing and signing of which, the governour shall, with the advice of his council, appoint proper persons in conjunction with commissioners to be appointed by congress to attend the completing the same, and to superintend	The money called in to be burnt. To be emitted for the purposes of this act, 1,666,666 2-3 dollars, bearing 5 per cent interest. When redeemable. Interest to be paid annually. Restraint on the issuing the bills.

V. And be it farther enacted, that the money, both state and continental, called in by all and every of the funds and taxes above established shall not be reissued, but shall remain in the treasury to be burnt and destroyed; and that whatever sums of the like money shall by any other means be paid into the treasury, after the money hereafter to be issued under the resolutions of congress shall be ready for the purpose, the same shall remain in the treasury to be also burnt and destroyed. And in order to establish a means of defraying the expenditure of government, and also to furnish a circulating medium in lieu of the bills so called in to be destroyed; Be it farther enacted, That there be emitted on the funds herein after provided, and the faith of the United States as ledged by their said resolutions of the said eighteenth day of March last, a sum not exceeding the sum of one million six hundred and sixty six thousand, six hundred and sixty six and two thirds dollars, in bills of credit, bearing an annual interest of five per centum upon the funds of this commonwealth, the same being one twentieth part of thirty three millions, three hundred and thirty three thousand, three hundred and thirty three and one third dollars hereby to be redeemed and destroyed as this commonwealth's quota of the said two hundred millions of dollars heretofore issued by congress. The face of the said bills, and the endorsement thereon shall be in the manner and words as is directed by the said resolutions. The said new bills thus to be issued shall be redeemable in specie by the said thirty first day of December, one thousand seven hundred and eighty six; and the interest thereon shall be paid, either on the redemption of the said bills, or annually, at the election of the holder, according to the said resolutions of congress, and the promises in the face of the said bills: The said bills to be emitted shall be completed no faster than in the proportion of one to twenty of the present circulating continental money brought in to be destroyed, in lieu of every twenty dollars of which money so destroyed, shall issue one dollar according to the said resolutions: for the preparing and signing of which, the governour shall, with the advice of his council, appoint proper persons in conjunction with commissioners to be appointed by congress to attend the completing the same, and to superintend

The money called in to be burnt.

To be emitted for the purposes of this act, 1,666,666 2-3 dollars, bearing 5 per cent interest.

When redeemable.

Interest to be paid annually.

Restraint on the issuing the bills.

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the burning and destroying of the old money hereby called in and redeemed. As fast as the said new bills to be emitted shall be completed, six tenths of the same in value shall be received into the treasury of this commonwealth, to be thence issued as before directed, to support the expenses of the war and defray other publick charges; the other four tenths shall be subject to the orders of congress and carried to the credit of this commonwealth, in proper accounts to be opened and stated in the auditors books. And whenever interest on the said bills to be emitted shall be paid prior to the time of their final redemption, such bills shall be thereupon exchanged for other bills of the like tenour, to bear date from the expiration of the year for which such interest is paid, and then burnt and destroyed; and the commissioners to be appointed on the part of this state, are hereby authorized to join with the said commissioners of congress in completing such other bills for that purpose. And for effectually sinking or redeeming the said new bills of credit, and paying the interest thereon, which may be due from this commonwealth at the period prefixed for their redemption, It is farther enacted, That a tax of one hundred and seven thousand pounds (exclusive of all charges of collection and losses by insolvency or otherwise) shall be annually paid and collected from the last day of December, in the year one thousand seven hundred and eighty one, for and during the term of five years. And that the sum of seven thousand pounds thereof shall be annually retained and preserved in the treasury in specie, if so much specie shall be received in each year, or otherwise in the said bills of credit, or in the said hereafter enumerated commodities, to be exchanged for specie, or for the said new money, which shall be received in any of the said years, from this commonwealth on the said money so to be emitted. Provided, That if any of the said bills shall be retained in the treasury for the payment of the said interest, over and above what are annually to be destroyed, the same shall, on being replaced by specie, be reissued. The remaining one hundred thousand pounds of the annual product of the said tax shall, if paid in the said bills so to be emitted, be annually cancelled and destroyed, if paid in whole or in part in	Their appropriation. To redeem those bills and pay the interest; 107,000l. to be raised annually for five years. 7000l. for the interest. 1000,000l. for sinking the principal.

the burning and destroying of the old money hereby called in and redeemed. As fast as the said new bills to be emitted shall be completed, six tenths of the same in value shall be received into the treasury of this commonwealth, to be thence issued as before directed, to support the expenses of the war and defray other publick charges; the other four tenths shall be subject to the orders of congress and carried to the credit of this commonwealth, in proper accounts to be opened and stated in the auditors books. And whenever interest on the said bills to be emitted shall be paid prior to the time of their final redemption, such bills shall be thereupon exchanged for other bills of the like tenour, to bear date from the expiration of the year for which such interest is paid, and then burnt and destroyed; and the commissioners to be appointed on the part of this state, are hereby authorized to join with the said commissioners of congress in completing such other bills for that purpose. And for effectually sinking or redeeming the said new bills of credit, and paying the interest thereon, which may be due from this commonwealth at the period prefixed for their redemption, It is farther enacted, That a tax of one hundred and seven thousand pounds (exclusive of all charges of collection and losses by insolvency or otherwise) shall be annually paid and collected from the last day of December, in the year one thousand seven hundred and eighty one, for and during the term of five years. And that the sum of seven thousand pounds thereof shall be annually retained and preserved in the treasury in specie, if so much specie shall be received in each year, or otherwise in the said bills of credit, or in the said hereafter enumerated commodities, to be exchanged for specie, or for the said new money, which shall be received in any of the said years, from this commonwealth on the said money so to be emitted. Provided, That if any of the said bills shall be retained in the treasury for the payment of the said interest, over and above what are annually to be destroyed, the same shall, on being replaced by specie, be reissued. The remaining one hundred thousand pounds of the annual product of the said tax shall, if paid in the said bills so to be emitted, be annually cancelled and destroyed, if paid in whole or in part in

Their appropriation.

To redeem those bills and pay the interest; 107,000l. to be raised annually for five years.

7000l. for the interest.

1000,000l. for sinking the principal.

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specie; the said specie shall be retained in the treasury for the final redemption of such of the said bills of credit as may remain outstanding at the period of redemption; and if paid in the commodities hereafter to be enumerated, the governour, with the advice of his council, shall take proper measures for settling the same, either for the said new bills of credit, or for specie, at the best price which can be obtained, and shall take care to pay the product thereof into the treasury, to be applied to the foregoing purposes, in the same manner as if the said tax had been paid therein. And in order to raise the said sum of one hundred and seven thousand pounds, It is farther enacted, That a tax or pound rate of one per centum, according to the value, or twenty shillings in every hundred pounds, be laid and levied upon all articles of property before directed to be valued and assessed for the redemption of the money now in circulation; and also the like tax on every hundred pounds of specie, and so in proportion for a greater or lesser sum, to be levied and paid, at the rate of one half per centum, or ten shillings for every hundred pounds of such property twice in each and every of the said five years, to wit: On or before the last days of May and September. And that at each and every of the said periods there be also paid for the same purpose, a tax of two shillings for all free male persons above the age of twenty one years, and the same sum for all white servants (except as before excepted in the poll tax herein imposed for calling in the old money.) A tax of three pence per head for neat cattle; a tax of twenty five shillings for all coaches and chariots; of twenty shillings for all phætons, four wheeled chaises, and stage waggons used for riding carriages; and of five shillings for all chairs and two wheeled chaises. Also a tax at the rate of ten shillings in the hundred pounds, upon every merchant's or factor's worth, or stock in trade. And a tax of one shilling in the pound upon the annual profits of all publick offices not fixed by certain salaries. All the said taxes to be rated by the assessors, with the right of appeal to the commissioners of the tax, if the party shall be aggrieved or over rated, whereupon the commissioners, upon the oath of the party or other satisfactory evidence, may alter the rate according to their best judgment and discretion. A like tax of two shillings	By a tax of one per centum on all assessed property. Payable a moiety half yearly, And other taxes.

specie; the said specie shall be retained in the treasury for the final redemption of such of the said bills of credit as may remain outstanding at the period of redemption; and if paid in the commodities hereafter to be enumerated, the governour, with the advice of his council, shall take proper measures for settling the same, either for the said new bills of credit, or for specie, at the best price which can be obtained, and shall take care to pay the product thereof into the treasury, to be applied to the foregoing purposes, in the same manner as if the said tax had been paid therein. And in order to raise the said sum of one hundred and seven thousand pounds, It is farther enacted, That a tax or pound rate of one per centum, according to the value, or twenty shillings in every hundred pounds, be laid and levied upon all articles of property before directed to be valued and assessed for the redemption of the money now in circulation; and also the like tax on every hundred pounds of specie, and so in proportion for a greater or lesser sum, to be levied and paid, at the rate of one half per centum, or ten shillings for every hundred pounds of such property twice in each and every of the said five years, to wit: On or before the last days of May and September. And that at each and every of the said periods there be also paid for the same purpose, a tax of two shillings for all free male persons above the age of twenty one years, and the same sum for all white servants (except as before excepted in the poll tax herein imposed for calling in the old money.) A tax of three pence per head for neat cattle; a tax of twenty five shillings for all coaches and chariots; of twenty shillings for all phætons, four wheeled chaises, and stage waggons used for riding carriages; and of five shillings for all chairs and two wheeled chaises. Also a tax at the rate of ten shillings in the hundred pounds, upon every merchant's or factor's worth, or stock in trade. And a tax of one shilling in the pound upon the annual profits of all publick offices not fixed by certain salaries. All the said taxes to be rated by the assessors, with the right of appeal to the commissioners of the tax, if the party shall be aggrieved or over rated, whereupon the commissioners, upon the oath of the party or other satisfactory evidence, may alter the rate according to their best judgment and discretion. A like tax of two shillings

By a tax of one per centum on all assessed property.

Payable a moiety half yearly,

And other taxes.

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in the pound shall be gathered and paid upon all annuities, including the quitrents payable to the proprietor of the Northern Neck, other than annuities arising out of property, for which the owner is subject to assessment, and pensions given by the general assembly. A tax shall also be paid of three pence per gallon on all brandy; and of two pence half-penny upon all spirits distilled from grain within this commonwealth. Also a tax of five shillings upon all marriage licenses, and of fifty shillings upon all ordinary licenses; the said tax on marriage and ordinary licenses, to be received and accounted for on oath, by the clerk of the county. All which said taxes hereby imposed for establishing a fund for thus redeeming and sinking the money so to be issued under the resolutions of congress, shall be payable in Spanish milled dollars, at the rate of six shillings, and other lawful gold and silver coin at a proportionable value in the said new bills of credit to be emitted upon the funds and security of this commonwealth, according to the resolutions of congress of the eighteenth of March last; or during the war, in good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty two shillings and sixpence per hundred, with an allowance of six shillings for cask and inspection; in good merchantable hemp, at the rate of forty five shillings per hundred; or in good swingled flax, at the rate of seven pence per pound, to be delivered at the charge of the payer, at such places, and to such commissioners as the governour, with the advice of the council, shall appoint, whose certificates of receipt, delivered to the sheriff, shall be equal to the payment of so much money. And as it is probable a large surplus may arise, after paying the principal and interest of the said sum of one hundred and seven thousand pounds, It is farther enacted, That the same, if any, shall be annually applied to the use of this commonwealth towards supporting the expenses of the war; and defraying other publick charges; but if the said taxes should prove insufficient for raising the said sum of one hundred and seven thousand pounds annually as aforesaid, such deficiency shall be made good, and shall be provided for by the general assembly, by encreasing the said taxes.	In what payable. Disposition of any surplus. Providing for deficiency.

in the pound shall be gathered and paid upon all annuities, including the quitrents payable to the proprietor of the Northern Neck, other than annuities arising out of property, for which the owner is subject to assessment, and pensions given by the general assembly. A tax shall also be paid of three pence per gallon on all brandy; and of two pence half-penny upon all spirits distilled from grain within this commonwealth. Also a tax of five shillings upon all marriage licenses, and of fifty shillings upon all ordinary licenses; the said tax on marriage and ordinary licenses, to be received and accounted for on oath, by the clerk of the county. All which said taxes hereby imposed for establishing a fund for thus redeeming and sinking the money so to be issued under the resolutions of congress, shall be payable in Spanish milled dollars, at the rate of six shillings, and other lawful gold and silver coin at a proportionable value in the said new bills of credit to be emitted upon the funds and security of this commonwealth, according to the resolutions of congress of the eighteenth of March last; or during the war, in good merchantable crop tobacco, not inspected more than one year when offered in payment, at the rate of twenty two shillings and sixpence per hundred, with an allowance of six shillings for cask and inspection; in good merchantable hemp, at the rate of forty five shillings per hundred; or in good swingled flax, at the rate of seven pence per pound, to be delivered at the charge of the payer, at such places, and to such commissioners as the governour, with the advice of the council, shall appoint, whose certificates of receipt, delivered to the sheriff, shall be equal to the payment of so much money. And as it is probable a large surplus may arise, after paying the principal and interest of the said sum of one hundred and seven thousand pounds, It is farther enacted, That the same, if any, shall be annually applied to the use of this commonwealth towards supporting the expenses of the war; and defraying other publick charges; but if the said taxes should prove insufficient for raising the said sum of one hundred and seven thousand pounds annually as aforesaid, such deficiency shall be made good, and shall be provided for by the general assembly, by encreasing the said taxes.

In what payable.

Disposition of any surplus.

Providing for deficiency.

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VI. And be it farther enacted, That all taxes heretofore imposed shall cease and be discontinued on the said last day of December, one thousand seen hundred and eighty one, except the specifick taxes heretofore established, whether the same be payable with or without an alternative, the laws relative to which shall still continue in force as if this law had never been made.	All other taxes, except specific, to cease in Dec. 1781.
VII. And be it farther enacted, That the commissioners of the tax shall hereafter be chosen for and act two years instead of one; and together with their clerk shall, after the said last day of December, one thousand seven hundred and eighty one, take and be allowed fifteen shillings per day each for their services. The assessors shall be annually appointed by the said commissioners, but shall make their valuations under which these taxes are to be collected, only every other year, to wit: In the years one thousand seven hundred and eighty two, one thousand seven hundred and eighty four, and one thousand seven hundred and eighty six, between the first and last days of March in each year; but shall nevertheless observe the same method in ascertaining the transference increase or decrease of property in the intervals between the different assessments immediately preceding each assessment, as is herein before prescribed to be observed in ascertaining the taxes to be gathered for calling in and sinking the old money. The said several assessors shall be allowed not more than fifteen pounds, and not less than seven pounds ten shillings, at the discretion of the commissioners annually, for assessing in the said three years of one thousand seven hundred and eighty two, one thousand seven hundred and eighty four, and one thousand seven hundred and eighty six, and the sum of six shillings each per day, for every day, it shall appear to the commissioners, by oath or otherwise, that they were respectively employed in rendering the services to be performed in the said intermediate terms between the different assessments.	Commissioners to act two years. Assessors to be annually chosen, but assess once in two years. Their allowance.
VIII. And be it farther enacted, That the said commissioners shall respectively, either for refusing to serve in the said office when chosen thereto, or for any neglect of duty in the execution thereof, forfeit and pay one hundred pounds. The said assessors shall each for any of the like offences, forfeit and pay fifty pounds;	Penalty on commissioners, assessors & sheriffs.

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and every sheriff and collector who shall fail to comply with the injunctions hereby laid upon him, shall forfeit and pay one hundred pounds. All the said forfeitures to be recovered by bill, plaint, or information in any court of record within this commonwealth, one half to the informer, and the other to the lessening the levy of the county, in which the offender shall reside, and if there shall be no information, then the whole to the last mentioned purpose. The said commissioners, assessors, and sheriffs, shall also over and above the said penalties, be liable to an action on the case for damages in the name of the attorney general, for the time being, on behalf of the commonwealth, for all losses and injuries which shall accrue to the state by any offence aforesaid wherein the damages shall be assessed by a jury, which shall after judgment and execution therefor, be paid into the publick treasury for the purposes of government.
IX. And be it farther enacted, That the said sheriffs, commissioners, and assessors, shall in all things not herein specially directed, govern themselves according to the rules and regulations laid down and prescribed in the said act of one thousand seven hundred and seventy seven, entitled "An act for raising a supply of money for publick exigences." The court of the county shall in the months of October and March next, and in the month of July in the year one thousand seven hundred and eighty one, take bond of the sheriff with sufficient security, in the penalty of one hundred thousand pounds, payable to the treasurer of this commonwealth for the time being, and his successours, for the use of this commonwealth, and conditioned for the true and faithful collecting, paying, and accounting for all duties and taxes within his county hereby imposed, for calling in and sinking the money now in circulation; the said court shall likewise annually, after the first day of December one thousand seven hundred and eighty one, in the month of March in each year, for the five succeeding years, take a like bond of the sheriff in the penalty of four thousand pounds, conditioned for the discharge of his duty with respect to the taxes hereby imposed, for establishing a fund for the new money to be issued under the said resolutions of congress; the said bonds shall be recorded in the courts where they are taken, and an attested copy thereof	Bonds to be annually taken of the sheriffs by the courts.

and every sheriff and collector who shall fail to comply with the injunctions hereby laid upon him, shall forfeit and pay one hundred pounds. All the said forfeitures to be recovered by bill, plaint, or information in any court of record within this commonwealth, one half to the informer, and the other to the lessening the levy of the county, in which the offender shall reside, and if there shall be no information, then the whole to the last mentioned purpose. The said commissioners, assessors, and sheriffs, shall also over and above the said penalties, be liable to an action on the case for damages in the name of the attorney general, for the time being, on behalf of the commonwealth, for all losses and injuries which shall accrue to the state by any offence aforesaid wherein the damages shall be assessed by a jury, which shall after judgment and execution therefor, be paid into the publick treasury for the purposes of government.

IX. And be it farther enacted, That the said sheriffs, commissioners, and assessors, shall in all things not herein specially directed, govern themselves according to the rules and regulations laid down and prescribed in the said act of one thousand seven hundred and seventy seven, entitled "An act for raising a supply of money for publick exigences." The court of the county shall in the months of October and March next, and in the month of July in the year one thousand seven hundred and eighty one, take bond of the sheriff with sufficient security, in the penalty of one hundred thousand pounds, payable to the treasurer of this commonwealth for the time being, and his successours, for the use of this commonwealth, and conditioned for the true and faithful collecting, paying, and accounting for all duties and taxes within his county hereby imposed, for calling in and sinking the money now in circulation; the said court shall likewise annually, after the first day of December one thousand seven hundred and eighty one, in the month of March in each year, for the five succeeding years, take a like bond of the sheriff in the penalty of four thousand pounds, conditioned for the discharge of his duty with respect to the taxes hereby imposed, for establishing a fund for the new money to be issued under the said resolutions of congress; the said bonds shall be recorded in the courts where they are taken, and an attested copy thereof

Bonds to be annually taken of the sheriffs by the courts.

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shall be transmitted by the respective clerks without delay to the publick treasurer, which shall be admitted as evidence in any suit or proceeding founded thereon. If any person shall make, counterfeit, alter, or erase, any of the said bills of credit to be emitted under the said resolutions, or shall be concerned in aiding or abetting any person or persons in such making, counterfeiting, altering, or erasing, or shall be possessed of any plate or plates for the purpose of such counterfeiting, such person shall be adjudged guilty of the same crime, as if he had so made, altered, counterfeited, or erased the money now in circulation, or had been possessed of a plate or plates for that purpose; and such person shall be tried under the laws now in force, for punishing the said offences, which are hereby declared to be extended to any of the like offences committed with respect to the said bills of credit hereby to be issued.	Punishment on those who counterfeit these bills or possess plates for that purpose.
X. Provided nevertheless, That the execution of this act shall be suspended until his excellency the governour shall have received authentick advices that a majority of the United States of America (except Georgia and South Carolina, whose determination thereupon will probably be suspended until the enemy shall be expelled therefrom) have actually or conditionally approved of and acceded to the said resolutions of congress of the eighteenth of March last; and upon receiving such information, he shall with the advice of his council, immediately take care to carry this act into full execution, of which he shall apprise the good people of this commonwealth, by a proclamation to be issued for that purpose.	Suspension of the act.

shall be transmitted by the respective clerks without delay to the publick treasurer, which shall be admitted as evidence in any suit or proceeding founded thereon. If any person shall make, counterfeit, alter, or erase, any of the said bills of credit to be emitted under the said resolutions, or shall be concerned in aiding or abetting any person or persons in such making, counterfeiting, altering, or erasing, or shall be possessed of any plate or plates for the purpose of such counterfeiting, such person shall be adjudged guilty of the same crime, as if he had so made, altered, counterfeited, or erased the money now in circulation, or had been possessed of a plate or plates for that purpose; and such person shall be tried under the laws now in force, for punishing the said offences, which are hereby declared to be extended to any of the like offences committed with respect to the said bills of credit hereby to be issued.

Punishment on those who counterfeit these bills or possess plates for that purpose.

X. Provided nevertheless, That the execution of this act shall be suspended until his excellency the governour shall have received authentick advices that a majority of the United States of America (except Georgia and South Carolina, whose determination thereupon will probably be suspended until the enemy shall be expelled therefrom) have actually or conditionally approved of and acceded to the said resolutions of congress of the eighteenth of March last; and upon receiving such information, he shall with the advice of his council, immediately take care to carry this act into full execution, of which he shall apprise the good people of this commonwealth, by a proclamation to be issued for that purpose.

Suspension of the act.

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CHAP. XI.

An	act to empower the high sheriffs to proceed in a summary way against their deputies, and for other purposes.

[Chan. Rev. p. 127.]

I. BE it enacted, That where the sheriff of any county heretofore hath, or shall hereafter appoint any person to be his under sheriff, to collect the taxes required by law in his county, and such under sheriff shall neglect or refuse to account for and pay such taxes to the sheriff under whom he hath been, or shall be appointed, or to the treasurer at the time appointed for paying the same; it shall and may be lawful for the general court, or court of the county whereof he hath been, now is, or shall be sheriff, upon motion to them made, by such sheriff, to give judgment against such under sheriff and his securities, their heirs, executors, and administrators, for all the money wherewith he shall be chargeable, and twenty per centum interest thereon, and to award execution for the same, provided that such under sheriff and his securities have ten days previous notice of such motion.

High sheriff's remedy by motion against deputy, for taxes, and damages.

II. Provided also, That no execution shall be issued against an under sheriff and his securities, for the twenty per centum, unless judgment shall have been obtained against the sheriff for the same.

Provided judgment had been obtained against the high sheriff, for the damages.

III. And be it farther enacted, That every sheriff, under sheriff, or collector of taxes now in office, shall in the court of his county, in one of the two succeeding courts after the passing of this act, take the following oath or affirmation, to wit: "I A. B. do swear or affirm, that all and every sum or sums of money that I may collect or receive by virtue of my office of sheriff or collector, shall not directly or indirectly by me or by my procurement, be disposed of to any other purpose than as directed by law:" And every sheriff or collector of taxes hereafter to come into office, before he shall enter into the duties thereof, shall take the like oath or affirmation; and every sheriff or collector of taxes shall once at least in every month, under penalty of five thousand weight of tobacco for every

Oath to be taken by sheriffs as to taxes.

Sheriffs once a month to account with and shew money collected to commissioners.

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failure, to be recovered with costs, at the suit of the commissioners, in any court of record, by bill, plaint, or information; one moiety whereof to the use of the commissioners, and the other for lessening the levy of the county; apply to one of the commissioners of the taxes of his county, with all the collections of taxes he shall have made, and before him the said sheriff, under sheriff, or collector, shall count the said money, and the said commissioners shall take an exact list of the bills so counted, and their respective denominations, with the amount of the whole, and transmit the account and list so taken, to the treasurer of the commonwealth, signed by himself; and a copy of such list shall, together with the money so counted, be sealed up by the said commissioners and returned to the said sheriff or collector, who shall not again open the same until he pays the money to the publick treasurer; and the commissioner for his trouble and expense herein, shall receive one fifth per centum on all the money so counted and sealed up. Any sheriff or collector of taxes misapplying any part of the money by him collected, and received to private purposes, and being thereof convicted, shall forfeit and pay treble the sum of the money so misapplied, for the use of the commonwealth, and suffer as in case of wilful perjury.	Commissioners duty therein. And allowance. Penalty on sheriffs misapplying money, collected.
IV. And be it farther enacted, That every quarter-master and commissary, or their deputies now employed in the staff department, in the service of this commonwealth, shall in the court of his county, on one of the two succeeding courts after the passing this act, take the following oath or affirmation, to wit: "I A. B. do swear or affirm, that all and every sum or sums of money that I shall receive by virtue of my office for publick uses (as commissary, quarter-master, or deputies of either) shall be by me laid out to the best advantage for the publick, in such articles as I may be directed from time to time to purchase, and that I will not, directly or indirectly, by myself, or any person or persons whatsoever, dispose or make use of such money, or any part thereof, for my own emolument, or the emolument of any other person, for private purposes, other than my legal commission;" and every person who shall hereafter be appointed to either of the offices aforementioned, shall before he shall proceed to execute his office, take the like oath or affirmation,	Oath of quarter-masters and commissaries, as to application of public monies confided to them.

failure, to be recovered with costs, at the suit of the commissioners, in any court of record, by bill, plaint, or information; one moiety whereof to the use of the commissioners, and the other for lessening the levy of the county; apply to one of the commissioners of the taxes of his county, with all the collections of taxes he shall have made, and before him the said sheriff, under sheriff, or collector, shall count the said money, and the said commissioners shall take an exact list of the bills so counted, and their respective denominations, with the amount of the whole, and transmit the account and list so taken, to the treasurer of the commonwealth, signed by himself; and a copy of such list shall, together with the money so counted, be sealed up by the said commissioners and returned to the said sheriff or collector, who shall not again open the same until he pays the money to the publick treasurer; and the commissioner for his trouble and expense herein, shall receive one fifth per centum on all the money so counted and sealed up. Any sheriff or collector of taxes misapplying any part of the money by him collected, and received to private purposes, and being thereof convicted, shall forfeit and pay treble the sum of the money so misapplied, for the use of the commonwealth, and suffer as in case of wilful perjury.

Commissioners duty therein.
And allowance.

Penalty on sheriffs misapplying money, collected.

IV. And be it farther enacted, That every quarter-master and commissary, or their deputies now employed in the staff department, in the service of this commonwealth, shall in the court of his county, on one of the two succeeding courts after the passing this act, take the following oath or affirmation, to wit: "I A. B. do swear or affirm, that all and every sum or sums of money that I shall receive by virtue of my office for publick uses (as commissary, quarter-master, or deputies of either) shall be by me laid out to the best advantage for the publick, in such articles as I may be directed from time to time to purchase, and that I will not, directly or indirectly, by myself, or any person or persons whatsoever, dispose or make use of such money, or any part thereof, for my own emolument, or the emolument of any other person, for private purposes, other than my legal commission;" and every person who shall hereafter be appointed to either of the offices aforementioned, shall before he shall proceed to execute his office, take the like oath or affirmation,

Oath of quarter-masters and commissaries, as to application of public monies confided to them.

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or failing so to do, he shall forfeit and pay five thousand pounds of crop tobacco, to be recovered with costs, by bill, plaint, or information in any court of record, by any person that will sue for the same. Any quarter-master, commissary, or the deputies of either, misapplying any part of the money by him received as aforesaid, to private purposes, and being thereof convicted, shall forfeit and pay treble the sum of the money so misapplied, for the use of the commonwealth, and suffer as in case of wilful perjury.
V. And be it enacted, That instead of the former allowance made to the sheriffs for collection, they shall hereafter receive a commission of five per centum on all publick monies by them to be collected.	Sheriffs commissions for collecting taxes.
CHAP. XII. An act for speedily recruiting the quota of this state for the continental army.
WHEREAS the general assembly hath received authentick intelligence that his most Christian Majesty is determined to send a powerful land and marine force to co-operate with the United States in expelling the common enemy; and since both the pressing instances of Congress, and the obvious interest of this commonwealth irresistably impel us to make an exertion, whereby possessing a superiority of force we may ensure victory, and speedily terminate the war with a save and honourable peace, Be it enacted by the General Assembly, That three thousand men shall be forthwith raised for the purpose of completing this state's quota of continental forces to serve until the last day of December, one thousand seven hundred and eighty one, and to be arranged in such corps or battalions belonging to this commonwealth as his excellency the commander in chief shall direct. The several counties and corporations within this commonwealth	Preamble, reciting the expected assistance from France. Additional force to be raised, to complete this state's quota, on continental establishment.

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(except the county of Ilinois, and except also the counties within the territory in dispute between this commonwealth and Pennsylvania) shall for this purpose each of them furnish within thirty days after their militia shall have been laid off into divisions as herein after directed, one fifteenth man of such of their militia as exceed the age of eighteen years, including all the commissioned and non-commissioned officers under the age of fifty years, deducting those who shall have marched at the time of the said draft, either for the assistance of Carolina or to defend the posts on the western frontier, but the remaining number shall furnish one fifteenth man as aforesaid. The county lieutenant or commanding officer of each county or corporation within this commonwealth (except as before excepted) shall, immediately after the receipt of this act, summon the field officers of his county or corporation, the four senior magistrates, not being field officers, and the commissioners of the tax, to meet at such place as he shall appoint, within ten days after due notice to them given, which said field officers, magistrates, and commissioners, or a majority of those attending, having first taken the oath to be administered by the senior magistrate to the other members, and by some one of the others to him, to do equal and impartial justice to the best of their judgment therein, shall, with the assistance of the captains or commanding officers of the several militia companies, who shall also be summoned to attend with their rolls, distinguishing carefully thereon invalids, those persons who may have arrived to eighteen years of age, those who may have come within the district of his company, and also those who may have removed or died since the delivery of his last list to the lieutenant of the county, and giving such information upon oath, proceed to lay off and divide the county and militia into as many separate districts and divisions as the number of men required by this act shall make necessary, in which districts they shall include all the assessable property in the said county or corporation, and shall so arrange it in the several districts as to have as equal a distribution thereof as the nature of the case will admit among the several division, which shall consist, as nearly as may be, of fifteen men each. The divisions thus constituted may collect among themselves any sum of money in addition to the bounty	One 15th man of the militia. Militia to be laid off in divisions, and each division to recruit a man.

(except the county of Ilinois, and except also the counties within the territory in dispute between this commonwealth and Pennsylvania) shall for this purpose each of them furnish within thirty days after their militia shall have been laid off into divisions as herein after directed, one fifteenth man of such of their militia as exceed the age of eighteen years, including all the commissioned and non-commissioned officers under the age of fifty years, deducting those who shall have marched at the time of the said draft, either for the assistance of Carolina or to defend the posts on the western frontier, but the remaining number shall furnish one fifteenth man as aforesaid. The county lieutenant or commanding officer of each county or corporation within this commonwealth (except as before excepted) shall, immediately after the receipt of this act, summon the field officers of his county or corporation, the four senior magistrates, not being field officers, and the commissioners of the tax, to meet at such place as he shall appoint, within ten days after due notice to them given, which said field officers, magistrates, and commissioners, or a majority of those attending, having first taken the oath to be administered by the senior magistrate to the other members, and by some one of the others to him, to do equal and impartial justice to the best of their judgment therein, shall, with the assistance of the captains or commanding officers of the several militia companies, who shall also be summoned to attend with their rolls, distinguishing carefully thereon invalids, those persons who may have arrived to eighteen years of age, those who may have come within the district of his company, and also those who may have removed or died since the delivery of his last list to the lieutenant of the county, and giving such information upon oath, proceed to lay off and divide the county and militia into as many separate districts and divisions as the number of men required by this act shall make necessary, in which districts they shall include all the assessable property in the said county or corporation, and shall so arrange it in the several districts as to have as equal a distribution thereof as the nature of the case will admit among the several division, which shall consist, as nearly as may be, of fifteen men each. The divisions thus constituted may collect among themselves any sum of money in addition to the bounty

One 15th man of the militia.

Militia to be laid off in divisions, and each division to recruit a man.

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hereafter mentioned, and deposit it in the hands of some one of their body, to be by them chosen, who shall proceed therewith to recruit a man to serve in the continental army until the last day of December one thousand seven hundred and eighty one. Provided, That he shall not enlist a man out of any other division shall have procured a man for itself. And to prevent fraud or collusion herein, any person liable to assessment, for reimbursing the said sum, or any other person on his or her behalf, shall have the right at any time of examining the same, and enquiring into the manner of contribution and collection. the said recruiting officer shall be furnished by the said commissioners of the tax with a list of the last taxes paid on the property within his district, who shall thereupon proceed to collect or distrain for the money so advanced, making such taxes the rule of proportion, and shall pay the money collected to those who may have advanced the same for the purposes aforesaid, after deducting their rateable proportion thereout. The county lieutenant or other commanding officer of the county or corporation shall assembly, on the said thirtieth day, his militia at such place as he shall appoint; and if any division shall then fail to deliver a recruit as aforesaid, the said commanding officer, together with the field officers and captains of the county, or a majority of them, shall immediately proceed to draft an able bodied man by fair and impartial lot out of such division, to serve in the continental army for the term aforesaid; who may nevertheless be permitted to procure an able bodied man in his room; and any person who, either before or after the said draft, shall enlist an able bodied soldier to serve in his stead during the war, shall, upon delivering him to the county lieutenant or commanding officer of the militia of his county or corporation, and taking his receipt, be exempted from all future drafts, except in case of actual invasion; the soldier so enlisted shall receive the bounty allowed by this act, and be marched with the other recruits in the manner herein after directed. No man shall be drafted, unless it shall appear to the said commanding officer that he possesses bodily ability to discharge the duty of a soldier; neither shall any recruit be accepted of in a division by the said commanding officer, unless he be an able bodied man.	If not recruited in 30 days, to be drafted. Term of service. Substitutes admitted.

hereafter mentioned, and deposit it in the hands of some one of their body, to be by them chosen, who shall proceed therewith to recruit a man to serve in the continental army until the last day of December one thousand seven hundred and eighty one. Provided, That he shall not enlist a man out of any other division shall have procured a man for itself. And to prevent fraud or collusion herein, any person liable to assessment, for reimbursing the said sum, or any other person on his or her behalf, shall have the right at any time of examining the same, and enquiring into the manner of contribution and collection. the said recruiting officer shall be furnished by the said commissioners of the tax with a list of the last taxes paid on the property within his district, who shall thereupon proceed to collect or distrain for the money so advanced, making such taxes the rule of proportion, and shall pay the money collected to those who may have advanced the same for the purposes aforesaid, after deducting their rateable proportion thereout. The county lieutenant or other commanding officer of the county or corporation shall assembly, on the said thirtieth day, his militia at such place as he shall appoint; and if any division shall then fail to deliver a recruit as aforesaid, the said commanding officer, together with the field officers and captains of the county, or a majority of them, shall immediately proceed to draft an able bodied man by fair and impartial lot out of such division, to serve in the continental army for the term aforesaid; who may nevertheless be permitted to procure an able bodied man in his room; and any person who, either before or after the said draft, shall enlist an able bodied soldier to serve in his stead during the war, shall, upon delivering him to the county lieutenant or commanding officer of the militia of his county or corporation, and taking his receipt, be exempted from all future drafts, except in case of actual invasion; the soldier so enlisted shall receive the bounty allowed by this act, and be marched with the other recruits in the manner herein after directed. No man shall be drafted, unless it shall appear to the said commanding officer that he possesses bodily ability to discharge the duty of a soldier; neither shall any recruit be accepted of in a division by the said commanding officer, unless he be an able bodied man.

If not recruited in 30 days, to be drafted.

Term of service.

Substitutes admitted.

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And in order to encourage the said men to enlist, or to furnish them with a present support when drafted, that blank loan office certificates of one thousand pounds of nett inspected tobacco each, equal to the number of men required from any county or corporation, shall be transmitted to the respective commanding officers of the militia, who shall pay one of the said certificates to each of the said recruits or drafts, which said certificates shall be payable to the said recruits or draft holding the same, his heirs, executors, administrators, or assigns, at the end of the term for which he was enlisted.	Bounty.
And be it enacted, That the commanding officer of each county may furlough the soldiers obtained by this act on the day of the draft aforesaid for the space of ten days, after which he shall direct them to rendezvous at some convenient place in the county, from whence the said commanding officer shall cause the said recruits to be marched, under an officer of his militia, either to Fredericksburg, the town of Richmond, Winchester, Accomack courthouse, Alexandria, or Staunton, as may be most convenient to the county from whence they go; at which respective places the governour, with the advice of council, will appoint proper officers to review and receive them, and also give necessary orders for furnishing the said recruits on their march with provisions that may be obtained under an act of the present session entitled "An act for procuring a supply of provision and other necessaries for the use of the army."	Place of rendezvous.
And be it farther enacted, That exact returns shall be made to the governour by the several commanding officers of the militia, before the next session of assembly, of the number of their respective divisions, together with receipts for the men by them actually furnished, who shall also transmit to the auditors of publick accounts, the names of the recruits and drafts to whom any of the aforesaid tobacco certificates are paid and delivered, returning such of them as remain undisposed of to the said auditors, to enable them to adjust and settle the accounts thereof on their books. Every person failing to do his duty as herein directed, shall forfeit and pay the following sums of tobacco, to wit: A county lieutenant or commanding officer shall forfeit five thousand pounds; a field officer, magistrate.	Returns to be made to governor. Fines for delinquencies.

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or commissioner, three thousand; and each captain, two thousand five hundred pounds of tobacco, to be recovered with costs in the court of the county where such delinquent resides, on bill, plaint, or information, and to be applied, one half to the informer, and the other to the lessening the levy of his county.
And be it also enacted, that if any division previous to the day of draft, or any soldier after he is drafted, shall apprehend and deliver to the commanding officer in any county, a deserter from the continental army or from the troops of this commonwealth, and shall moreover cause such deserter to be conveyed to jail, therein to be secured by the warrant of such commanding officer, such division or draught upon producing a receipt for such deserter from the sheriff or jailer, shall be entitled to a discharge from finding a soldier or personally serving, and such deserter shall be marched with the recruits and drafts aforesaid, to one of the places of delivery herein before directed. And such commanding officer shall in his return made to the governour, particularly note the deserters so as aforesaid obtained.	A division or draft producing a deserter, relieved from service.
And be it farther enacted, That if any person shall on the day appointed for the draft, behave himself mutinously or riotously, and endeavour to excite mutiny, riot, or resistance to the execution of this law, that each and every person or persons so misbehaving, shall be, and they are hereby declared soldiers for the war, in this state's quota of continental troops; and for the purpose and enquiring into such offences, if any such there shall be, the commanding officer of any county where such misconduct shall take place, shall call a court-martial of the field officers and captains of the county, or a majority of them, within three days after such draft, and upon due enquiry and proof produced of any such offender, the said court shall have power and they are hereby directed to cause such offenders to be arrested and conveyed with the recruits obtained by this act, to Fredericksburg, Richmond, Winchester, Accomack courthouse, Alexandria, or Staunton, and delivered with them. Be it farther enacted, That any Quaker or Menonist who shall be so drafted, shall be discharged from personal service, and that the commanding officer at the time of such draft, shall and he is hereby empowered and required to employ any two	Mutiny, how punishable. Quakers or Menonists drafted, exempted from personal service, but a substitute to be provided at expense of society.

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or more discreet persons, to procure on the best terms they can, a proper substitute or substitutes to serve in his or their room, and to adjust and divide the charge thereof among all the members of the society of Quakers or Menonists, in the division to which such draft belongs, in proportion to their assessable property, and to authorize the sheriff of the county by warrant under his hand, to levy such charge by distress in case of any member refusing or neglecting to make payment thereof within five days after the same shall have been demanded, upon the goods and chattels of the person so refusing or neglecting; and for the more easy execution whereof, the Quakers and Menonists shall be placed together as near as the nature of the case will admit in the same divisions.
And be it farther enacted, That the county courts may, and they are hereby empowered to grant allowances to the widows and aged parents of any soldier who hath or may hereafter die in actual service, upon proof to them made that such widows or aged parents are so poor that they cannot maintain themselves; such allowance not to exceed one barrel of corn and fifty pounds of nett pork, for each person in such family annually, in lieu of any other provisions heretofore made.	Allowance to widows & aged parents of soldiers dying in service.
And be it farther enacted, That so much of the militia law as exempts millers and persons employed in iron works (except the iron works belonging to the publick) shall be, and the same is hereby repealed.	Act exempting millers, and persons employed in iron works (except for the public) repealed.

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Pages 221-241 ======

Pages 263-279

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