At the Public Buildings in the Town Benjamin

Harrison, of Richmond, on Monday the sixth day esq gover. of May, in the year of our Lord one thousand seven hundred and eightytwo, and in the sixth year of the commonwealth.


[* Chap. XLI

in original.] An act giving farther time to pay

taxes in certain enumerated commodities and paying the allowances to the wives, parents, and families of soldiers. I. WHEREAS by an act passed the last session of Preamble: general assembly, entitled " An act for laying taxes in certain enumerated commodities," all persons chargeable with the said taxes, were directed to deliver the same to a commissioner of the county before the first day of May, one thousand seven hundred and eightytwo, which period hath been found too short, and it is judged expedient to give further time for the collection and paying thereof:

* in the original, the chapters are continued progressively from the end of the last session, though the paging commences anew. Bit in the Chancellors' Revis. I, the acts of this session commence with chap. I, instead of XLI, as in the sessions acts. in this edition the arrangement of the Chancellors' Revisal will be pursued, both in the chapters and sections. Vel. XI.


Further time II. Be it therefore enacted, That all persons charge allowed to

able with the said taxes shall be allowed to discharge pay taxes in certain enu.

the same in the enumerated commodities according to merated

the said recited act, at any time before the first day of commodi

September vext; and the said commissioners appointties.

ed within their respective counties, pursuant to the aforesaid act, are hereby authorized and required to receive the same, and to make return thereof to the court of their said counties, in the manner therein directed, immediately after the said first day of Septem

ber. Duty of com- III. And be it farther enacted, That the said commissioners of missioners respectively, shall make out a correct list of tax & sherifls.

all deficiencies, and deliver the same to the sheriff of the county, on or before the tenth day of September, who shall proceed thereupon in all respects; and shall account for and pay the money into the treasury, on or before the twentieth day of November next. The said commissioners shall make a return of the manner. in which they have executed the trust reposed in them by this act, to the executive, or to such person or persons as shall be duly authorized by the executive for that purpose, on or before the first day of October next; and also on or before the aforesaid day, shall return to the auditors of public accounts, a list of balances by them delivered to the sheriff to collect. Any commissioner failing within the time herein before prescribed, to deliver to the sheriff of his county, a list of deficiencies, or to the executive, or to such person or persons as shall be duly authorized by the executive for that purpose, an account of his receipts and issues, with the vouchers, together with a return of the manner in which he has executed his trust, or to the auditors of public accounts, a list of balances by him delivered to the sheriff, shall forfeit and pay the sum of fifiy pounds for each offence, to be recovered in the first case by motion in the court of his county, at the instance of the attorney for the commonwealth, and applied towards lessening the county levy, and in the later cases by motion in the general court, at the instance of the solicitor-general, and to be applied in aid of ihe reventies of the commonwealth.

IV. Ind be it farther enacted, That so much of the above recited act as comes within the purview of this act, be, and the same is hereby repealed.

V. And whereas by an act of general assembly, passed in the October session, one thousand seven hundred and seventy nine, making provision for the support of wives, parents, and families of soldiers, it is provided, that the county courts may, and are thereby empowered to grant allowances to such wives, parents and families of soldiers as are so poor that they cannot maintain themselves; and the mode of obtaining such allowances has become inconvenient: For remedy wliereof, VI. Be it therefore enacted, That all such allowan- to wives, pa.

Allowances ces which have been made, and are not yet received, rents & fam. as well as those which shall hereafter be made by any ilies of pour county court to the persons therein described, it shall soldiers,

how paid. and may be lawful for any commissioner of the specific tax of the county, and he is hereby required, upon application, to pay the same on the party producing a copy of the order for such allowance, attested by the clerk of the county, (which copy the clerk is hereby directed to grant without charging any fee for the same) if so much shall be in the commissioners hands, and every such payment shall be allowed to the commissioners respectively on passing their accounts; any act or acts contrary thereto notwithstanding.

VII. And whereas no provision is made in the said recited act, by which the charges for expences incurred in the execution thereof, may be checked or properly limited:

VIII. Be it farther enacted, That the executive, or Expenses of such person or persons as the executive shall appoint act, how adfor the purpose, may and shall have power to examine justed. into such charges, and to admit or alter them in such manner as shall appear just and reasonable.

IX. And whereas many commissioners may have already received, or shall receive before the end of this session of assembly, the specific articles or money in lieu thereof under the said recited act, and it is proper that in such cases the commissioners who shall have so received specifics or money, shall make speedy payment or delivery thereof: X. Be it enacted, That all such commissioners as

Specifics or

money actu. shall have so received specifics or money, shall

, on or ally recover. before the tenth day of August next, make return of ed to be imthe said receipts as in this act is before directed, to the mediately


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end that they may be subject to the orders of the executive for the immediate payment or delivery of the

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Preamble. I. WHEREAS in a just appropriation of the reve

nue of the state, the public faith will be best preserved, its credit supported, public inconvenience avoided, and the quantum of supplies furnished for the use of the

United States more certainly ascertained: Be it thereTreasurer to keep dis.

fore enacted by the General Assembly, That the treatinct ac

surer of this commonwealth shall raise and state au accounts of the count


his books for the amount of all inonies received for every species or subject of taxation specified in the act for ascertaining certain taxes and duties and for establishing a permanent revenue; in which accounts, except the one for the land tax, shall be distinguished the articles commutable for the same, the amount of the receipts paid into the treasury therefor,

and the places where deposited. Appropria II. And be it enacted, That a sufficient sum arising tions.

from the land tax, as also upon all other taxable articles except as hereafter excepted, shall be set apart and applied to the sole purpose of paying off and discharging all sums of money due to the several officers of civil government, including the members of congress and of the general assembly, and the officers of every denoinination attending thereon; also that the sum of ten thousand pounds be applied to the use of the executive, to enable them to defray the contingent charges of governinent; and the residue, if any there be, shall be appropriated to the payment of the interest which shall become due on the several emissions of paper money called in and funded under the act for calling in and funding the paper money of this state; and a further sum which may be sufficient for the payment of the interest as aforesaid, shall also be set apart and applied to the said purpose.

III. And be it farther enacted, That all sums of money which shall be received into the treasury for taxes upon all taxable articles, except as before directed and as bereafter excepted, shall be appropriated to continental purposes, and shall be applied to the credit of this commonwealth, upon the requisitions of congress of the fourth day of October, one thousand seven hundred and eighty-one, retaining so much money or specifics only as shall be sufficient to discharge certain debts now due from the state agent for the purposes of his department; and also the sum of fifteen thousand pounds to discharge future expenditures in the military department of the state.

IV. And be it farther enacted, That the money arising from the taxes payable in certain specific articles agreeable to the act for laying taxes in certain enumerated commodities, shall be appropriated by the treasurer, in aid of the other appropriations herein before directed, towards the credit of this state upon the requisitions of congress, retaining the sum of five thousand pounds for the payment of pensions due to wounded or disabled soldiers, agreeable to any act or resolutions of the general assembly, or of pensions or allowances to wounded or disabled-officers, or to the widows or children of any officer or soldier".

V. And be it farther enacted, That the duties on tonnage and on all articles of import specified by the said last recited act, shall be appropriated for and towards the naval disbursements of this commonwealth as directed by law, and to no other use, intent or purpose whatsoever.

VI. And whereas the necessities of civil government and the arrears due thereon, require some more immediate provision than the appropriations of revenue

What civil

list warrants herein directed will create; Be it farther enacted, That are to be re. warrants issued by the auditors of public accounts for ceived for all arrears of wages, or salaries, allowed by law to the taxes. governor, the members of the privy council, judges of the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, auditors for public accounts, commercial agent, commissioner of war, solicitor general, clerks to the council, to the treasurer, to the auditors, to the

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