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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
CHAP. XLIV. Ch. LXXXIII in original.
An act for vesting in George Washington, esq. a certain interest in the companies established for opening and extending the navigation of Potowmack and James rivers.
      I. WHEREAS it is the desire of the representatives of this commonwealth to embrace every suitable occasion of testifying their sense of the unexampled merits of George Washington, esquire, towards his country; and it is their wish in particular that those great works for its improvement, which, both as sprining from the liberty which he has been so instrumental in establishing, and as encouraged by his patronage, will be durable monuments of his glory, may be made monuments also of the gratitude of his country: Preamble.
      II. Be it enacted by the General Assembly, That the treasurer be directed, in addition to the subscriptions 50 shares in Potowmack company,

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
he is already authorized to make to the respective undertakers [undertakings] for opening the navigations of Potowmack and James rivers, to subscribe to the amount of fifty shares to the informer, and a hundred shares to the latter, to be paid in like manner with the subscriptions above-mentioned; and that the shares so subscribed, be, and the same are hereby vested in George Washington, esq. his heirs and assigns, forever, in as effectual a manner as if the subscriptions had been made by himself or by his attorney. and 100 shares in James river company, vested in Geo. Washington, esq.
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CHAP. XLV.

An act to amend the act For equalizing the land tax.
Ch. LXXXIV. in original.
      I. WHEREAS several county courts within this commonwealth have failed to appoint commissioners pursuant to the act "For equalizing the land tax," by reason whereof the tax on lands could not be collected in the said counties;
      II. Be it enacted by the General Assembly, That the courts of such counties shall, before the first day of May next, nominate and appoint two fit persons to execute the office of commissioners within their respective counties, pursuant to the directions [of] the said act. −− on failure in any counties to make such appointment, the governor, with the advice of the council (being notified of such failure by the clerk of such court, which he is hereby required to do under the penalty of give hundred pounds, recoverable by bill, plaint, or information, in any court of record within this commonwealth) shall, and he is hereby authorized and required to appoint commissioners in such counties to carry into execution the above recited act. Courts having failed to appoint commissioners equalizing the land tax, now to do it.
      III. And be it further enacted, That the sheriffs of the said counties shall, and they are hereby required, to collect the said taxes in like manner as the former sheriffs might have done if the requisitions to the said act had been complied with, and to account for and pay Sheriffs to collect the land tax, as if requisitions of former law had been complied with.

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the same into the treasury, on or before the first day of May, in the year one thousand seven hundred and eighty-six.
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CHAP. XLVI.
[Ch. LXXXV in original.]
An act to amend and reduce the several acts of assembly for the inspection of tobacco, into one act.
      I. BE it enacted by the General Assembly, That the inspectors at the several warehouses within this commonwealth, shall, on or before the first day of April next, give bond with sufficient security in the court of the county where such warehouses may be, in the sum of two thousand pounds, payable to the governor and his successors, with condition for the due accounting for and paying the tax or duty on tobacco, and they shall be allowed tow and a half per centum for collecting and paying the said tax into the treasury. Every inspector hereafter appointed, shall, before he enters upon his office, give the like bond and security; copies of which bonds shall be by the clerk of the court transmitted to the solicitor within two months, under penalty of two hundred pounds in case of failure. If the inspectors at any warehouse shall neglect or fail to account for and pay the tax or duty on tobacco at the times required by law, for every such neglect or failure they shall forfeit and pay the sum of five hundred pounds, to be recovered, on motion by the solicitor, in the general court, on giving the parties ten days previous notice in writing of such motion. and whereas frauds have been committed by persons receiving duplicate notes for tobacco, alledging the original to have been lost or mislaid: For prevention whereof in future, Inspectors of tobacco to give bond, for payment of duty on tobacco.



Commission for collecting.







      Penalty for failure to pay duties.
      II. Be it enacted, That no person shall be entitled to receive such duplicate note from the inspectors, until he shall first have advertised the loss of the original, at No duplicate for tobacco lost, to be granted, until

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
the courthouse of the county in which such inspection may be, on the court day, and at the inspection where the tobacco was brought, at least four weeks before the said duplicate note shall be granted, and shall moreover give bond with sufficient security, to the inspectors, in double the amount of the tobacco so claimed, to indemnify the person who may thereafter produce the original note, the value by him paid for the same. And whereas great impositions have been committed by the pickers of tobacco at the public wares, and in some instances there is good cause to suspect the inspectors are concerned with them; the lost not be advertised and bond security given.
      III. Be it therefore enacted, That if any inspector of tobacco shall in any manner be concerned as a partner with, or receive from any picker of tobacco, money, or any gratuity, every inspector herein offending, on conviction before any court of record, shall forfeit and pay five hundred pounds to the prosecutor, to be recovered by action of debt, with costs; and shall moreover be rendered incapable of serving as an inspector. Every picker who shall be concerned as above with an inspector, or who shall demand, take, or receive any greater fee or reward for his services, other than by law allowed, shall forfeit and pay, on conviction, to the person prosecuting, the sum of one hundred pounds, to be recovered in like manner, and shall for ever after be incapable of acting in any character at a public warehouse. And whereas the salaries allowed the inspectors at Alexandria, in the county of Fairfaz, are inadequate to their trouble, as she [the] quantity of tobacco carried thither is greatly increased; Penalty in inspectors and pickers of tobacco concerned in interest.
      IV. Be it enacted, That instead of the salaries heretofore established, the said inspectors shall each receive a salary of sixty pounds.





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529

LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
CHAP. XLVII. Ch. LXXXVI in original.
An act to increase the number of trustees for the town of Portsmouth, directing their annual election, and for granting certain powers to the corporation of the borough of Norfolk.
      I. WHEREAS it hath been represented to this assembly, that the number of the trustees for the town of Portsmouth is not sufficient to discharge the duties of the said trust with convenience, and that it would be for the benefit of the inhabitants of the said town, if the election of the said trustees was annual: Preamble.
      II. Be it therefore enacted, That five discreet persons, being freeholders and resident in the said town of Portsmouth, shall, on the third Tuesday in January next be elected, by the freeholders and house-keepers thereof, as trustees, in addition to the seven already chosen; that such election be made and conducted in manner directed by the act "To empower the free-holders of the several towns not incorporated to supply the vacancies of the trustees and directors thereof." That on the third Tuesday in April, one thousand seven hundred and eighty-six    and at the same time in every year thereafter, the freeholders and house-keepers of the said town shall elect and choose twelve discreet persons, being freeholders and resident therein, to be trustees of the said town, in the stead and place of those chosen at the preceeding election. And whereas, by an act of assembly passed in the year one thousand seven hundred and eighty-two, intituled "An act for giving certain powers to the corporation of the city of Richmond, and for other purposes," the corporation of the borough of Norfolk are empowered to make certain alterations in the streets of the said borough, which alterations, if adopted as to Church street, will be a disadvantage to the said borough: For prevention whereof,

      III. Be it enacted, that instead of the alterations directed to be made by the said recited act, concerning Church street, the corporation in the said borough of
      Additional trustees for the town of Portsmouth to be elected.





Number of trustees to be annually elected.









Other alterations in church street in Norfolk, authorized, instead of those specified in former act.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
Norfolk shall, and they are hereby empowered to cause the said street to be made fifty feet wide from the south east corner of the Church-yard wall an easterly course across the said street, and running from those two points in a direct line the course of the street as it now runs down, until it intersects the Main street; from thence through the lots of Paul Loyall, Thomas Ritson, Samuel burke, and Solomon Wilson, and from thence down to the river the course of the said lots. And that the said borough shall have like power to extend the said street from the south-east corner of the said church yard wall to the northwardmost limits of the said borough, agreeable to the present course of the said street. Any thing in the said recited act to the contrary notwithstanding.
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CHAP. XLVIII.

An act to amend the act "For clearing Mattapony river.
Ch. LXXXVII in original.
      I. WHEREAS in execution of two acts of assembly for clearing Mattapony river, passed respectively in the years one thousand seven hundred and fifty three, and one thousand seven hundred and seventy, the trustees named in the last act did raise by subscription and lay out a considerable sum of money in the clearing of the said river, and rendered the same navigable as high as Burk's bridge, in the county of Caroline, to the great emolument of the inhabitants on or near the said river, and the general increase of commerce; but the commencement of the war soon afterwards withdrew the attention of the trustees, and gave an opportunity to idle persons of erecting hedges and stops in the said river, which stopping all trees and rubbish floating down the same, have formed bars and obstructions therein, wholly defeating the benevolent purpose of the subscribers, who are yet willing to incur the expence of again opening the navigation, provided they can be secured in having it preserved, which can only be effected by Preamble.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
compelling proprietors of lands on the river to keep it, after being cleared free from artificial obstructions, and that is judged reasonable on account of the great benefit they will derive therefrom:
      Be it therefore enacted by the General Assembly, That as soon as the trustees under the said former acts shall have removed all obstructions to the navigation thereof in manner therein directed, so that a boat carrying eight hogsheads of tobacco can freely and safely pass as high as Burk's bridge, from thenceforth the proprietors of the land on both sides of the said river below the said bridge, having notice thereof, shall be obliged to take up, remove, and destroy all artificial obstructions which may be place therein contiguous to or opposite his or her land, under the penalty of forfeiting and paying the sum of five pounds for every twelve hours the same shall be or remain therein, to be recovered by the trustees in any court of record within this commonwealth with costs, on motion; provided the party has ten days previous notice of every such motion. If the said trustees shall in like manner open the navigation of the said river above Burk's bridge, then and from thenceforth the proprietors of the land on the river, as far as the same shall be so cleared, shall be obliged to keep it open in like manner and subject to the same penalty for neglect as is prescribed in the case of proprietors below the said bridge. If any person shall fall a tree into the river, or cast any rubbish therein, or fix any hedge or other obstruction opposite to the land of another, such person shall be liable to the proprietor for the expence of removing the tree or rubbish, together with the penalty or penalties (if any) and costs levied on such proprietors on account of such tree or rubbish, to be recovered, if under twenty five shillings before any justice of the peace, and if above that sum, in the manner before directed in the case of the proprietors of lands adjoining the said river failing to remove artificial obstruction. If any person shall fail or neglect to pay his or her subscription at the time the same shall be payable, it shall be lawful for the trustees, and they are hereby empowered, to recover the same with costs in any court of record within this commonwealth, on motion, if the sum amounts to twenty five shillings or upwards, and if under that sum, by warrant before a justice of the peace where the party resides; provided




Proprietors of lands on Mattapony river to remove artificial obstructions, opposite their lands.









Penalty for fixing hedge, or other obstruction to navigation of that river.

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532

LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
ten days previous notice be given to the party in writing of every such motion. All the penalties recovered by the said trustees by virtue of this act, shall be by them applied towards improving the navigation of the said river.
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CHAP. XLIX.

An act for incorporating the Protestant Episcopal Church.
[Chapter LXXXVIII in original.]

Repealed, 1786, ch. 12.
      I. WHEREAS the clergy of the Protestant Episcopal Church, by their petition presented, have requested, that their church may be incorporated; Be it enacted by the General Assembly, That every minister of the Protestant Episcopal Church, now holding a parish within this commonwealth, either by appointment from a vestry or induction from a governor, and all the vestrymen in the different parishes now instituted, or which hereafter may be instituted within this commonwealth, that is to say: The minister and vestrymen of each parish respectively, or in case of a vacancy, the vestry of each parish, and their successors forever, are hereby made a body corporate and politic, by the name of "The minister and vestry of the Protestant Episcopal Church," in the parish where they respectively reside; and by the name, stile, and title aforesaid, they and their successors shall forever lawfully have, hold, use, and enjoy all and every tract or tracts of glebe land already purchased, the churches and chapels already built, with the burying-grounds belonging to them, and such as were begun and contracted for before the first day of January, in the year one thousand seven hundred and seventy-seven, for the use of the parishes, with their hereditaments and appurtenances; and all books, plate, and ornaments appropriated to the use of, and every other thing the property of the late established church, to the sole and only proper use and benefit of the Protestant Episcopal Church in the parish where Protestant episcopal church incorporated.








Style of corporation.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
the respective ministers and vestries reside (except the glebe in the county of Augusta, the rents or profits arising from which, that are now due, or that shall become due, until a sufficient number of the professors of the church now incorporated by this act, shall be formed into a society in the said county, shall be, by the overseers of the poor, applied to the repairing the church and church-yard, and for the support of the poor of the said county) and where the property is situate and being, agreeable to the true intent for which it was purchased or given; and by the name, stile, and title, aforesaid, they shall be capable in law to hold, maintain, and recover all their estates, rights, and privileges, and to sue and be sued, plead and be impleaded, answer and be answered unto, defend and be defended, in all suits, controversies, causes, actions, matters, and things, in any court or courts of law or equity whatsoever, and shall have one common seal and perpetual succession.       Corporate powers.






      II. Provided always, and be it further enacted, That in all proceedings of the aforesaid ministers and vestries, all matters shall be decided by a majority of votes, and the minister shall in no case have a negative on the proceedings of the said corporation, except where his vote shall be with or make a majority of the votes present at any meeting to the said corporation. Questions decided by a majority of votes.

Minister to have no negative.
      III. And be it further enacted, That the respective incorporated ministers and vestries of the Protestant Episcopal Church, shall have full power, good right, and lawful authority to have, take, receive, acquire, purchase, use, and enjoy lands, tenements, and hereditaments, and all goods and chattels, and to demise, alien, improve, and lease (glebe lands intended for the ministers residence, excepted, and those to lease and improve during a vacancy) the said lands, tenements, and hereditaments, and to use and improve such goods and chattels to the use and benefit of the said church within their respective parishes, not to exceed eight hundred pounds yearly rent or income; any law, usage, or custom to the contrary notwithstanding. And that it shall be lawful for the said ministers and vestries of the Protestant Episcopal Church, to apply any goods or chattels belonging to the said church, to the purpose of erecting or repairing dwelling or other houses for the use of their Power to acquire and dispose of property.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
ministers, or school-houses, as they shall, from time to time, think necessary within their respective parishes.
      IV. And be it further enacted, That the minister, or in case of absence or vacancy, the churchwardens shall call a meeting of the incorporated body, as often as it shall be deemed needful, and seven of the said body shall be a sufficient number to constitute a meeting for the dispatch of business, and shall have power, except in cases of demising, alienation, or leasing, in which cases a concurrence of a majority of the whole shall be necessary to make such rules and orders, for managing all the temporal affairs and concerns of said church, as they, or the major part of them so met, shall agree upon, and shall think most conducive to the interest and prosperity of that church; and shall have the sole disposition and ordering of all payments of the monies belonging to the said church, and also the appointing a clerk, a treasurer, and collector, whenever they judge it necessary; and the said clerk, treasurer, and collector, at their pleasure, to remove, and to appoint others in their stead; all which orders and rules, they shall cause to be fairly entered and preserved in books to be provided for that purpose. Meetings of society, how convened.










Power of appointing and removing officers.
      V. And be it further enacted, That in whatever parish or parishes within this commonwealth, ministers and vestrymen are wanting to form a body corporate and politic, agreeable to the directions of this act, it shall be lawful for any two reputable inhabitants, members of the Episcopal church, to call together, at some convenient place, by notice duly given, the members of the said church residing within such parish or parishes, and there elect by a majority of votes, twelve able and discreet men, members of the Protestant Episcopal Church, who shall be a vestry to all intents and purposes; and who, with their minister, or during a vacancy without a minister, shall be a body corporate and politic, by the same name, and shall enjoy all the rights, privileges, and immunities, as by this act are given to the respective ministers and vestries of the Protestant Episcopal Church within this commonwealth. Vestries, how elected.
      VI. And be it further enacted, That at all future elections of vestries, no person shall be allowed to vote who does not profess himself a member of the Protestant Episcopal Church, and actually contribute toward it support. There shall be elections of vestrymen every Qualification of electors of vestry-men.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
third year, forever; the first elections to be held on Monday in next Easter week, if fair, if not, the next fair day; and all succeeding elections on the same day (except as before excepted) in every third year; which elections shall be held and conducted in the following manner, viz. The members of the Protestant Episcopal Church, shall assemble at their respective parish churches, or at some other convenient place in the parish, on Easter Monday (except as before excepted) every third year, and then and there elect twelve able and discreet men, members of the same church, who shall, previous to their entering on the office of vestrymen, subscribe in vestry to be conformable to the doctrine, discipline, and worship of the Protestant Episcopal Church. Two of the vestry so chosen, shall, by a majority of the vestry assembled, be nominated church wardens, who, or either of whom, and their successors, shall preside at all future elections, shall take care that the elections are conducted in a fair and orderly manner, and shall be judges of the qualifications of electors: And to the intent that vacancies in vestries may be filled up. Mode of conducting elections.





Churchwardens.
      VII. Be it enacted, That whenever vacancies in vestries shall happen, either by death, resignation, or removal from the parish, the remaining vestrymen, or a quorum of the parish, the remaining vestrymen, or a quorum of them, shall choose such persons as they may judge proper to supply the office of vestrymen, who, on their subscribing in vestry as before directed, shall continue in office until the next general election of vestries, except they remove from the parish from which they were elected, or shall resign. Vacancies, how supplied.
      VIII. And be it further enacted, That the ministers and vestries of the respective parishes, or the person or persons authorized by them to manage the temporal concerns of the Protestant Episcopal Church in the respective parishes, shall, and they are hereby required, on the court-day of their respective counties next following the triennial elections, and so continually once in every three years, at the court aforesaid, to exhibit upon oath, an account and inventory of all the estate both real and personal belonging to their respective churches or religious societies, together with the account of the annual revenue arising therefrom; and in case the vestry of any parish, or the person or persons entrusted with the care of the temporalities of the respective Inventory of property, and amount of revenue, to be triennually exhibited to county court.

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
churches or religious societies of the Protestant Episcopal Church, shall fail to exhibit an account and inventory to the estate and annual revenue of the said churches respectively, for the space of twelve months after the expiration of the three years, within which time, they are hereby required to render such account and inventory, the vestry for the parish thus failing, shall forfeit and pay the sum of one hundred pounds, to the use of the commonwealth, to be recovered by action of debt in any court of record; and in case the account and inventory shall not be returned at the time appointed after the next general election, the vestry thus failing, shall cease to be a body corporate.
      IX. And be it further enacted, That in all cases where it shall appear by the account and inventory rendered as aforesaid, that the annual revenue of any church exceeds the said sum of eight hundred pounds, the court before whom such account is rendered, is hereby required to report the same, together with the account and inventory by which such excess appears, to the executive, to be by them laid before the general assembly at their next session. And to the intent that the Protestant Episcopal Church may be released from those restraints which are yet imposed on her by the laws of this commonwealth, If revenue exceed 800l. per annum, to be laid before the general assembly.
      X. Be it enacted, That all former acts relating to the elections, qualifications, powers, and duties of vestrymen and church wardens, all former acts for the support of the clergy, all former acts relating to the appointment or qualifications or duties of ministers, all acts enjoining the observance of any particular liturgy or form of worship, the use of any particular catechism or mode of faith, and the observance of fasts and festivals, and all former acts imposing penalties on clergymen for neglecting to keep registers, or neglecting to give notice of any observance, or publishing any law, and every other act or clauses of acts within the purview of this act, are hereby repealed; and all the vestries within this commonwealth, are, on the day before the Monday in next Easter week, declared to be dissolved; and the Protestant Episcopal Church within this commonwealth, are hereby authorized to regulate (in conventions of their church, to be held so often as, and where they think proper, and to consist of a deputation of two persons from each parish, whereof the Church released from all restraints imposed by former laws.







All vestries dissolved.


Church in convention, to regulate its own religious concerns,

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
minister shall always be one, if there be a minister in the parish, and the other person or persons shall be appointed by the vestries) all the religious concerns of that church, its doctrines, discipline, and worship, and to institute such rules and regulations as they may judge necessary for the good government thereof, and the same to revoke and alter at their pleasure. Forty persons so appointed, shall be a convention, and the first meeting may be at the call of any three ministers of the Protestant Episcopal Church. Provided, That no rules or regulations shall be instituted that shall be repugnant to the laws and constitution of this commonwealth, or by which a minister may be received into, or turned out of a parish, contrary to the consent of a majority of a vestry. its discipline and worship.
      XI. And be it further enacted, That the ministers and laymen met in general convention, shall have full power and authority, on good cause to them shewn, to remove from any parish any minster accused of unworthy behaviour, or neglecting the duties of his office. Ministers, how removed.
      XII. And be it further enacted, That where it shall have happened, that the present vestries have failed in any parish to lay their parish levy, and to make provision for their poor, or other legal demands against such vestry, at the time prescribed by law, such vestries having so failed, are hereby authorised to levy on their respective parishes, all arrearages due from the said vestry, in the same manner as they might have done before the passing of this act; any thing in this act to the contrary notwithstanding. Vestries to lay levies and provide for poor.
      XII. And be it further enacted, That where it shall have happened, that the present vestries have failed in any parish to lay their parish levy, and to make provision for their poor, or other legal demands against such vestry, at the time prescribed by law, such vestries having so failed, are hereby authorised to levy on their respective parishes, all arrearages due from the said vestry, in the same manner as they might have done before the passing of this act; any thing in this act to the contrary notwithstanding. Vestries to pay levies and provide for the poor.
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CHAP. L.
Ch LXXXIX in original.
An act for dissolving the vestry of the parish of Southfarnham, in the county of Essex.
      I. WHEREAS it hath been represented to this present general assembly, that the present vestry of the

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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
parish of Southfarnham, in the county of Essex, have not been elected by the freeholders and house-keepers of the said parish, but as vacancies have happened therein, they have been supplied by the vestrymen themselves: For remedy whereof,
      II. Be it enacted, That the vestry of the said parish of Southfarnham be, and the same is hereby dissolved.
      III. And be it further enacted, That the freeholders and house-keepers of the said parish of Southfarnham shall, before the tenth day of April next, meet at some convenient time and place to be appointed, and publicly advertised by the sheriff of the said county of Essex at least one month before such meeting, and then and there elect twelve of the most able and discreet persons, being freeholders and residents in the said parish, for vestrymen; which vestrymen so elected, having in the court of the said county of Essex, taken the oaths prescribed by law, shall to all intents and purposes be deemed and taken to be the vestry of the said parish of Southfarnham. Vestry of parish of Southfarnham, in county of Essex, dissolved, and a new vestry to be elected.
      IV. And be it further enacted, That the vestry of the said parish of Southfarnham to be elected by virtue of this act, shall levy and assess upon the tithable persons of the said parish, all such sums of money and quantities of tobacco as ought to have been levied and assessed by the said vestry. Provided nevertheless, That notwithstanding any thing in this act contained, any suit or suits brought by or against the vestry or church-wardens of the said parish, and now depending, may be prosecuted in the same manner as if this act had never been made.






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LAWS OF VIRGINIA, OCTOBER 1784−−9th OF COMMONWEALTH.
   
CHAP. LI. Chap. XC in original.
An act concerning the arrears of levies due in the parish of Saint Thomas, in the county of Orange.
      I. WHEREAS it hath been represented to this assembly, by William Buckner, of the county of Orange, that he was collector of the levies in the parish of Saint Thomas, in the said county, for the year one thousand seven hundred and seventy-six; that a judgment was obtained, against him, in the court of the said county, by the vestry of the said parish, in the year one thousand seven hundred and eighty-one, for nine thousand eight hundred and sixty-eight pounds of tobacco, the balance due on account of the said collection, and that there still remains due to the said William Buckner, a much larger quantity of tobacco for arrears of the said levies which he could not collect, as he was not authorized by law to make distress for the same: And whereas it would be burthensome to those so in arrears to be compelled to pay tobacco, or money in lieu thereof at the present price, and it is unjust that the said William Buckner should be compelled to pay the tobacco due on the said judgment, unless he is authorized to receive or collect the arrears so due to him in kind: For remedy whereof, Preamble.
      II. Be it enacted by the General Assembly, That it shall and may be lawful for the said William Buckner to satisfy and pay the balance of the said nine thousand eight hundred and sixty-eight pounds of tobacco (after deducting therefrom the amount of insolvents, to the first day of January, one thousand seven hundred and eighty-five) either in tobacco, or in money in lieu thereof, at the rate of ten shillings per hundred. Every person in arrear to the said William Buckner, for levies due in the said parish in the year one thousand seven hundred and seventy six, shall and may discharge the same in tobacco, or money in lieu thereof, at their option, at the rate of ten shillings per hundred; and on failure to make such payment on demand, it shall and may be lawful for the said William Buckner to make distress for the same, in like manner as is directed by law in the case of county levies. Wm. Buckner, collector of levies, in parish of St. Thomas, in county of Orange, authorised to discharge a judgment for the same, in tobacco, or money in lieu thereof, at 10s. per hundred.
      Persons in arrears for levies, may discharge them at the same rate.

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CHAP. LII. [Chap. XCI in original.]
An act to discharge the people of this commonwealth from the payment of one half of the revenue tax for the year one thousand seven hundred and eighty-five.
      I. WHEREAS so much of the act, intituled "An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act," as authorizes the sheriffs or collectors of taxes to make distress for the payment thereof, on the first day of June annually, and directs that such sheriffs and collectors shall pay into the treasury of this commonwealth, the full amount of all money by them collected, or with which they are chargeable under the said act, on or before the fifteenth of September annually, and in a default of such payment, shall be liable to judgment, on motion of the solicitor or other person appointed for that purpose, at the October general court after such default, hath been found inconvenient: Preamble.
      II. Be it therefore enacted, That the sheriff or collector of taxes arising under the said act, shall have power and authority to distrain for the payment thereof in manner directed by the said recited act, on the first day of August annually, and not before, and shall make payment thereof on or before the first day of November thereafter; and in case any sheriff or collector shall fail to pay into the treasury of this commonwealth, all the money arising from the taxes by the said act imposed, with which he is chargeable, on or before the said first day of November, 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 the additional session of the general court in December, or at any session subsequent to such delinquency. And whereas it appears to this assembly that the full payment of the taxes arising under the said act which would become due and distrainable for on the first day of June, one thousand seven hundred Taxes distrainable for on the first of August, and payable into the treasury on the first of of November annually.

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and eighty-five, and payable into the public treasury on or before the fifteenth day of September following, cannot be carried into effect without great distress of the citizens of this commonwealth:
      III. Be it therefore enacted, That all persons chargeable with the payment of taxes under the said recited act, which by law are distrainable for by the several sheriffs or collectors of taxes within this commonwealth on the first day of June, one thousand seven hundred and eighty five, shall be discharged from the payment of one half the said taxes; and the several sheriffs or collectors of taxes may, on the first day of September, one thousand seven hundred and eighty five, make distress for the payment of the other half thereof in manner directed by the said act; and the several sheriffs or collectors of the said half of the revenue of one thousand seven hundred and eighty five, shall make payment thereof on or before the first day of November, one thousand seven hundred and eighty five, and in default of such payment, shall be liable to judgment, on motion to be made by the solicitor or other person appointed for that purpose, at the additional session of the general court in the month of December, one thousand seven hundred and eighty five, or at any session subsequent to such delinquency. Collection of taxes now due, suspended.
      IV. And be it further enacted, That it shall and may be lawful for the governor, with advice of council, to direct the solicitor general to suspend execution upon any such judgment, for any time that may to him, with advice aforesaid, seem reasonable, not exceeding three months after such judgment is obtained; and it shall also be lawful for the governor, with advice aforesaid, to remit the interest and damages on any such judgment, or so much thereof as may to him seem reasonable, on good cause shewn, on all sums paid by such sheriff or collector towards the discharge of such judgment or execution thereupon, as the case may be, provided such payment be made on or before the first day of May, one thousand seven hundred and eighty six.       Executive may direct suspension of executions against sheriffs.
      V. Provided always, and be it further enacted, That nothing herein contained shall be construed in any manner to affect the collection of the revenue for the year one thousand seven hundred and eighty-four, part of which is now distrainable for, and the remainder thereof distrainable on the last day of January, one thousand Not to affect certain taxes.

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seven hundred and eighty five, but the same shall be collected and paid into the public treasury, and judgments entered against persons failing therein in like manner as if this act had never been made. And whereas by the removal of persons out of the counties where they shall be charged with taxes before the same shall become due and distrainable, much loss may be sustained: For preventing thereof,
      VI. Be it enacted, That when any sheriff or collector shall have cause to believe that any person charged with taxes, is about to remove his effects out of the county, such sheriff shall, and he is hereby required, to go before some justice of the peace for the said county, and after giving to the said justice information thereof upon oath, procure a warrant (which the justice is hereby required to grant) empowering him to attach so much of the effects of the person so about to remove, as will be sufficient to discharge the amount of his or her taxes and the costs; which warrant when the same is executed, shall be returnable, and the effects so attached shall be liable to such proceedings as are directed in cases of attachments for rent, and if unreasonable attachment shall be made, the party shall have like remedy as in cases of unreasonable distress; and if such person so charged with taxes shall have removed his effects out of the county, it shall be lawful for any justice of the peace within the commonwealth, upon the like oath and application, to issue his warrant of attachment returnable in the county where the effects of the person so charged shall be found. And whereas, by postponing the taxes, the term for which many of the sheriffs who gave bonds for the collection of them has expired, and their power to complete the same is thereby rendered doubtful;       Taxes due from persons about to remove out of the county may be recovered by attachment.
      VII. Be it therefore further enacted, That where any sheriff has given bond as is by law directed, or shall hereafter give such bond, he shall continue to collect the public taxes for which he is accountable, in the same manner and under the same regulations as if his time had not expired, and in case of failure or neglect, shall incur the same penalties and forfeitures. And whereas it is represented to this assembly, that the commissioners of the land tax in some of the counties in the Northern Neck have, through misconstruction of the act of assembly passed in the October session, one Sheriff having given bond, may collect taxes though his time expired.

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thousand seven hundred and eighty-two, assessed on the landholders in the said counties, a quitrent of two shillings and sixpence for every hundred acres of land over and above the taxes imposed upon the same, and the quitrent aforesaid has in one or more instances been paid into the public treasury: For prevention of the like in future, and for remedy in case of such payments. Where quit rents have been assessed in the Norther neck, over and above the land tax, the amount to be refunded.
      VIII. Be it enacted, That no such commissioners shall in future assess upon the lands in any county in the said Northern Neck, more than the tax imposed by law, as the same has also by law been equalized. And in cases where payments have been made to the sheriff, the same shall be by him deducted out of the sum payable for taxes in the present year, and all such discounts shall be allowed by the auditors to the sheriff in his settlement with them. And whereas, form the scarcity of specie in the frontier parts of this commonwealth, the inhabitants thereof have been unable to discharge the whole of the taxes due from them;
No taxes to be assessed in the Northern Neck, more than that imposed by the equalizing law.
      IX. Be it further enacted, That it shall and may be lawful for the inhabitants of the counties westward of the Blue Ridge, except the counties of Frederick and Berkeley, to discharge all the arrearages of taxes for the years one thousand seven hundred and eighty two and one thousand seven hundred and eighty three, now due, in hemp at the rate of thirty shillings per hundred and twelve pounds, provided such hemp be delivered at the public warehouses in Richmond, Fredericksburg, or Alexandria, on or before the twentieth day of December, in the year one thousand seven hundred and eighty-five, and shall be clean, sound, and merchantable. Counties, westward of the Blue Ridge, except Fredericksburg & Berkeley, may discharge certain taxes in hemp.




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