or worse than nothing, if it means less. In common prudence, what has the governor to do with the treasury? It is one of the few acts, concerning primary establishments, which has not been repealed, nor the structure of it materially altered, by subsequent statutes. Upon its re-enactment, in 1798, it was enlarged, the better to effectuate its objects. The twelve articles, proposed as amendments, to the constitution of the United States, were approved, and confirmed. The land office, was established, by an act for the purpose;" in which provision was made for the appointment of a register, and the emanation of patents, under the land laws of Virginia. This act was amended in the following session; and re-enacted, and enlarged, at the January session, 1798; with the view to improvement. "An act for establishing a permanent revenue," became an interesting subject of discussion at this session. Under this act, there were to be paid into the public treasury, annually: L. s. d. 00 2 0 For every hundred acres of land, and so in proportion for a greater or smaller quantity, For every slave, except such as have been, or may be, exempted by the county court from the payment of taxes on account of age or infirmity, 00 2 0 For every horse, mare, colt, or mule, (except for covering horses) For every covering horse, the sum for which such horse covers one mare the season. For every head of cattle, For each wheel on every coach, or chariot, with four wheels, not used in agriculture, riages, For every billiard table, To carry the act into effect, commissioners were to be appointed, in each county; whose business it was to take in lists of taxable property, which they were to state in a book according to the form given in the law-and which they were to double, treble, and quadruple. One of these, to be retained by each commissioner, and delivered to his successor; another, with the lists, to be delivered to the clerk of the county court; one other to the sheriff; and the fourth, to the auditor of public accounts. The sheriff, was to make the collection from the people; account with the auditor for the amount; and pay the same to the treasurer, once a year.. Details were inserted in the bill, corresponding with these arrangements. As this bill passed, the appointment of the commissioners, devolved on the governor, in virtue of the constitution; there being no mode for appointing them, prescribed by the act. But by a subsequent act of the same session, the appointment, was vested in the county courts; who had been authorized by the first act, to assign particular districts to each commissioner, where there were more than one in a county. One singular inconvenience was produced by the original act, to persons owning lands in different counties-instead of giving in, and paying where they resided, the business was to be done in the district where the land lay. The land, as if all had been of the same quality, or value, was all taxed by hundred acres, at the same rate. These and some other crudities were corrected, by an amendatory act of 1793which permitted a man to give a list of all his lands to the commissioner of the district where he resided: while the lands were to be designated, by first, second, and third, rates; according to the quality of the greater quantity, in the tract— and the tax adjusted to these classes; by affixing three shillings to the first, one shilling and sixpence to the second, and nine-pence to the third, class. This seemed to be aiming at justice; and as the tax was low, and so large a portion of the lands out of the settled parts, and not accessible to assessors, it gave very general content for many years. By the first act, any person failing, or refusing, to give a list, when called on, were liable to pay "five pounds"-by the second act, which was a very general modification of the first; extending to seventeen sections, and filling four pages, large octavo; the party failing to furnish a list, incurred the same forfeiture, as before. Nonresident holders of land,. were permitted to give in a list, and pay, to the treasurer. This was a great accommo dation to the party. In 1794, the act was again amended, by an act of five pages, and thirteen sections; by which it was declared to be the duty of every person when applied to by a commissioner for a list of his taxable property in the year 1795, to give in on oath a list of all his lands, whether held by entry, survey, patent, or deed of conveyance; specifying in such list, the number of acres in each tract, the county in, and water course on, which it was situated; also what tax (if any) had been paid for each traet; and the year for which such tax was paid--while every person failing, or refusing, to give in a list of his, her, or their, lands, "forfeited to the state, all title, claim, or interest, that he, she, or they, may have in, or to, any tract or parcel of land, not given in as aforesaid; and the land so forfeited, shall be disposed of in such manner as shall be directed by law. Provided nevertheless, that nothing herein contained shall be construed to extend to the lands of infants, feme coverts, or persons non compus mentus.” NONRESIDENTS, by this act, were permitted and required, to list their lands with any, but some, commisssioner, for taxation; on or before the last day of November, 1795, subject to for、 feiture, upon failure, as in case of residents. The land was subjected to be sold for the taxes, if they were not paid, or collected by distress on chattels, by the time prescribed: and in case the purchaser was evicted, in due course of law, he was authorized to recover the amount paid from the claimant, whose right had been sold. In 1795, the act was again amended, by nine sections, covering four pages; in which residents were enjoined to list all their lands with the commissioner of the district where they resided: while nonresidents, were to list theirs with the auditor of public accounts; who was charged to open a book for that purpose, and to receive and enter the lists; which were required to be made out in the form prescribed to residents--that was, to express, the quantity of acres; the county in which the land lay; the waters on which it was situated; and that it was surveyed and patented, if such were the facts, respectively, within the knowledge of the party. A perpetual lien was given to the state, on all lands, for the payment of the taxes; and details, annexed to the several objects, as in former acts; which are, however, out of the range of this history. It has been seen, that each year produced a new law, on the subject of revenue; the whole of which were superseded, in 1796, by "An act to amend and reduce into one the several acts establishing a permanent revenue." This act contains sixteen pages, and twenty-five sections; being a repetition, of former acts, with modifications and additions. The lands, were still to be placed in three classes, and taxed, as before; as were also the other enumerated articles; the commissioners were retained; as were likewise most of the provisions of other acts; and the same kind of machinery, moved in the like routine, employed to carry the act into effect, as formerly. Lands once listed, were not to be listed again, unless transferred. A failure, or refusal, to give in a list, incurred the forfeiture of five pounds; and treble tax-while all owners, of entries, surveys, patents, deeds, or claims otherwise, to lands, were severally required, to list each for taxation; "residents," with a commissioner; "nonresidents," with the auditor. The lien of the commonwealth was retained; and the land might be sold, for nonpayment of the tax due on it. In addition to the provision, for the recovery of the taxes paid, by purchasers under sales for revenue; it was further enacted, that in cases where any person had paid the tax on land, from which he should be evicted, by a better right, or where he, or she, should relinquish, to the state, his, or her, right to land on which the taxes should have been paid, that they should respectively be entitled to the auditor's warrant, for the amount paid; subject to the abatement of six per cent, per annum-which warrant, was receivable in taxes. This regulation promised some alleviation of the rigour, which required, that all claims to land, whether good, or bad, should be listed, and paid for; and the more especially, as on an average there were three bad claims, for one that was good.. A singular feature of this indulgence, deserves a passing remark-the abatement of "six per cent," was not reserved upon the gross amount paid, which would have operated equally in all cases; as a tax, or compensation to the government, for extra trouble and expense-but it was "per annum." Whence, the longer the government had used the money, the more of it was retained--and in a corespondent manner, the longer the individual had been deprived, the less he received. But this was an act of indulgencies--and lands ceded to the Indians, were not required to be listed: such were those below the Tennessee river; and some on the Cumberland riverthe first to the Chickasaws, the last to the Cherokees. A tax, was imposed on pedlars, who were required to obtain licenses respectively from some county court; for each of which five dollars were to be paid yearly. Law process, was also taxed: On each original writ, or subpoena in chancery, issued from the court of appeals or any district court, On each original writ, or subpoena in chancery, from any other court, On each appeal to the court of appeals, On each writ of error, supersedeas, or certiorari, from the court of appeals, For the seal of the commonwealth, 6 Q To be paid by those who have them impressed. To be paid by the plaintiff, and taxed in the bill of costs. |