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An act to enable the citizens of this

commonwealth to discharge certain

taxes, by the payment of tobacco. Preamble.

1. WHEREAS it is represented to the present general assembly, that it will be a great relief to the citizens of this commonwealth to enable them to discharge the taxes now due for the year one thousand seven hundred and eighty-six, under 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," with notes for inspected tobacco; and that this ease to the people may be given without lessening the public revenue, by fixing an equitable price on the tobacco to be received, having due regard to the selling price of that commo

dity at each of the warehouses within this state: Tobacco l'e. II. Be it therefore enacted by the General Assembly, ceivable in That it shall and may be lawful for any person chargetaxes; at what

h able with any part of the taxes aforesaid, to discharge collected and the same in inspectors receipts or notes for good meraccounted chantable crop tobacco, not less than nine hundred

and fifty pounds nett weight, and not inspected inore than one year when offered in payment, at the rates hereafter mentioned: At Page's in Hanover town, Byrd's, Shockoe, Rocketts, Rocky Ridge, Manchester, and Warwick, on James river, at twenty-eight shillings per hundred: At Osborne's, on James river; at all the warehouses in and about Petersburg, on Appamattox; at all the warehouses on York river and · Mattapony, from Newcastle to Poropotank, inclusive; at all the warehouses from Falmouth to Roy's, and Gibson's, on Rappahanpock, inclusive; and at all the warehouses from the Falls of Potowmack to Aquia, inclusive, at twenty-six shillings per hundred: And at all the warehouses on the different rivers, creeks, or bays within this commonwealth, not herein enumerated, at twenty-four shillings per hundred; except the warehouses hereafter mentioned, at which tobacco shall be received at the following rates, to wit, Rivanna, al twenty-two shillings per hundred; Lynch's at twenty

rates; how


shillings per hundred; Crow's ferry, and Presap's, at eighteen shillings per hundred; or in transfer receipts or notes for tobacco at the rate of one hundred and ten pounds for one hundred pounds of crop tobacco, at any public inspection within this commonwealth.

III. And be it farther enacted, That all tobaccoes which may be received under this act, at any of the warehouses within the district, commonly called and known by the name of the Kentucky district (which tobacco shall be rated at twenty shillings per hundred) shall be paid to the judges of the superior court of that district, to be by them applied in the first place, to the discharge of the expences of government incurred within that district, and the surplus, if any, to be by the said judges paid into the public treasury. And that the most effectual measures may be adopted for enforcing the collection of the taxes within the limits of the said district,

IV. Be it enacted, That when any collector shall have failed to account with the said court, within the time prescribed by law, for the payment of taxes into the public treasury, that then the said court shall be authorised to grant judgment, upon motion of the attorney general of the district, and issue execution against such collector and his securities, provided they shall have ten days previous notice thereof.

V. And be it further enacted, That the sheriff's and Sheriffs to collectors of this commonwealth, except the sheriffs make month. and collectors of the district of Kentucky, shall give a

collections of receipt to each person from whom they collect the tax- taxes, whe. es, specifying in what the said taxes were paid; and ther specie, shall make monthly returns, on oath, to the courts of facilities, or

tobaccco. their respective counties, of their collection, inserting in distinct columos of whom received, the amounts of the several articles paid, viz; specie, facilities, warrants, crop and transfer tobacco, with the marks, numbers, weights and warehouses, and shall also at the same time of making such return, make oath that he hath not directly or indirectly, solid, bartered, or exchanged, any article to or with the person or persons from whom he has collected taxes, except what was necessarily given in change. And in case any sheriff or collector shall fail making such return, the said sheriff or collector so failing, shall forfeit for every failure, the sum of fifty pounds, to be recovered by mo

ly returns of

tion, on ten days previous notice being given, which the attorney for the commonwealth in the county where the failure shall be, is hereby required to make and prosecute, and the money so recovered shall be collected and transmitted by the coroner of the county, to the treasury, to be applied to public purposes; and any sheriff being convicted of making a false return 10 the county court, shall be liable to the same penalty, and shall moreover be forever thereafter disqualified from holding the office of sheriff or collector in this

commonwealth. Clerks to set VI. And be it further enacted, That the clerks of up lists of the several courts are hereby enjoined to fix up fair taxes collect conies ofte sherifror ed, and give

copies of the sheriffs or collectors monthly returns, in attes edco some conspicuous part of their respective court-houses, ries to she- for public inspection, on the next court day after such

hout retnrns are made; they shall also file a copy thereof, which, no payment to and deliver another attested fair copy to the sheriff or be made into collector, without which being first produced to the

auditor of public accounts, no sheriff or collector, or any person for him or them, shall be permitted to make any payment on account of his collection into the treasury. Any clerk neglecting to perform any of the duties hereby required of him, shall forfeit and pay the sum of twenty-five pounds for every such neglect; to be recovered and applied in the same manner as the forfeitures herein inflicted on delinquent sheriffs and collectors,


in act to explain, amend, and reduce

into one act, the several acts for the
admission of emigrants to the rights
of citizenship, and prohibiting the
migration of certain persons to this

J. WHEREAS it is the policy of all infant states

Preambie to encourage population, among other means, by an easy mode for the admission of foreigners to the rights of citizenship; vet wisdom and safety suggest the propriety of guarding against the introduction of secret

nemies, and of keeping the ofices of government in the hands of citizens, intimately acquainted with the spirit of the constitution; and the genius of the people, as well as permanently attached to the common interest:

II. Be it therefore enacted by the General Assembly, Who deem. That all free persons, born within the territory of this ed citizens. commonwealth, all persons, not being natives, wlio have obtained a right to citizenship under the act, intituled “Àn act declaring who shall be deemed citizens of this commonwealth;” and also all children wheresoever born, whose fathers or mothers are, or were, citizens at the time of the birth of such children, shall he deemed citizens of this commonwealth, entil they relinquish that character, in manner herein alter-menlioned; and that all persons, other than alien enemies, Aliens, home who shall migrate into this state, and shall before some naturalized. , court of record, give satisfactory proof by oath (or be

ing quakers or menonists, by affirmation) that they intend to reside therein, and also take the legal oath or affirmation, for giving assurance of fidelity to the commonwealth (which oathis or' affimations, the clerk of the court shall enter on record, and give a certificate Registry of. thereof to the person taking the same, and shall on or before the first day of October annually, transmit to tlie executive a list of the persons who shall have taken the said oaths or affirmations, reciting their nation and. occupation, (if any) to be by them entered in a book

to be kept for that purpose, for which he shall receive the fee of one dollar;) shall be entitled to all the rights, privileges, and advantages of citizens, except, that they shall not be capable of election or appointment

to any ofice, legislative, executive, or judiciary, until When elegi, an actual residence in the state of five years from the ble to office. time of taking such oaths, or affirmations, aforesaid, vor

until they shall have evinced a permanent attachment 10 the state, by having intermarried with a citizen of ibis commonweizlili, or a citizen of any other of the United Siates, or purchased lands to the value of one

hundred pounds therein. Who ineligia

· III. Provided always and be it further enacted, That no person whatsoever, having or bolding any place or pension from any foreign state or potentale, shall be cligible to any otlice, legislative, executive, or judiciary,

within this commonwealth. Merchants IV. Promded also, That no merchant stranger, who becoming ci- bath or shall migrate to this commonwealth, and betizens, wben come a citizen thereof, shall be entitled to any privientitled to privileges.

lege or bounty which shall bercaster be granted to merchants citizens, until he shall have evinced a perinanent attachment to this state, by intermarrying with a citizen of this commonwealth, or a citizen of any other of the United States, or purchased landed property to the value of five hundred pounds therein. And for the encouragement of useful artizans, mechanics, and han

dycalı iradesmen, to migrate into this commonwealth, Artizans and V. Be it further enacted, That all and every such inechanics, person or persons last mentioned, who shall hereafier privileges of. migrate to this commonwealth, shall be wholly ex

empted from the payment of any tax or duty on his or their tools or implements of trade, which he or they shall bring into this commonwealth at the time of his or their migration thereto, and shall moreover be exempied from all taxes whatsoever, except the land-tax, for the space of five years next thereafter, if he or they shall so long continue the actual exercise of bis or their trade or occupation therein. And in order to preserve to the citizens of this commonwealth that natural right which all meu have of relinquishing the society in which birth or accident may have thrown them, and of seeking subsistance and happiness elsewhere, and to declare explicitly what shall be deemed evidence of an intention in any citizen to exercise that right.

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