VII. And be it further enacted by the authority aforesaid, That the A.D.1796. assessors and collectors appointed by law shall do and perform all and singular the duties appertaining to their office, as described in an Act Duty of the entitled "An Act for declaring the powers and duties of the enquirers, assessors and assessors and collectors of the taxes, and other persons concerned there in." collectors. VIII. And be it further enacted by the authority aforesaid, That the commissioners of the treasury be, and they are hereby, directed to furnish Treasurers to copies of this Act to each of the assessors and collectors appointed by law, furnish copies throughout this State, within one month after the passing this Act, and their of this Act. reasonable expenses incurred thereby shall be reimbursed. Time of pay IX. And be it further enacted by the authority aforesaid, That all persons any wise liable to pay the taxes hereby imposed, shall, on the first day of February, 1797, give in a just and true return of the quality and ment of taxes. quantity of lands and slaves, as directed to be taxed by law, either in his, her or their own right, or in the right of any person or persons whatsoever, as guardian, executor, administrator, attorney, agent or trustee, or in any other manner whatsoever; and shall, on or before the first day of April, in the year of our Lord one thousand seven hundred and ninety-seven, pay in their taxes to the assessors and collectors appointed by law for the parish, county or district where the party making such return, either by himself or family, resideth the greater part of the year. And that the said assessors and collectors shall pay the same, and settle their accounts with the treasury, on the first day of June, which will be in the year of our Lord one thousand seven hundred and ninety-seven; any law, usage or custom to the contrary thereof in any wise notwithstanding. X. And whereas, it will be beneficial to the State that the interest accruing on the paper medium should be appropriated towards defraying some part of the expenses of government; Be it therefore enacted by the Appropriation. authority aforesaid, That all the interest of the paper medium issued by virtue of an Act passed the twelfth day of October, one thousand seven hundred and eighty-five, now due, or to grow due on or before the first Wednesday in March next, is hereby appropriated to make up any deciencies of the money to be raised by this Act. XI. And be it further enacted by the authority aforesaid, That the instalment of the said paper medium which will be due on the first Wednesday in March next, shall not be required to be paid as directed by the Act The paper meentitled "An Act for raising supplies for the year of our Lord one thou dium, when to be paid. sand seven hundred and ninety-three," but shall be paid on the first Wednesday in March, which will be in the year one thousand eight hundred and two: Provided always nevertheless, that no person shall be entitled to the benefit of this clause who shall not give an additional security, if required by the treasurer of Charleston, in all cases where he is not fully satisfied of the sufficiency of the former security, and in all cases where default has been made in paying what has heretofore been due, or which shall be made in paying the interest to grow due in March next. received for taxes. XII. And be it further enacted by the authority aforesaid, That nothing shall be received by the treasurers in payment of the taxes herein What shall be before directed to be raised, but silver and gold coin made current in this State, and the paper medium issued by the authority of the Legislature, or bank paper redeemable in the first instance with gold and silver at the bank of the United States, the branch thereof in Charleston, and the bank of South Carolina, or certificates for the pay of the members of the Legislature, and of the Solicitors, for their attendance thereon. A. D. 1996. the State. XIII. And whereas, enormous tracts of land within the State have lately been sold in the Northern States and in foreign countries, and the Land owned by owners thereof are supposed at present to pay no tax whatever; Be it persons out of therefore enacted by the authority aforesaid, That it shall be the duty of, and is hereby enjoined on, all tax collectors and assessors, to enquire for all such land, and demand the tax and arrears of tax to which it may be liable by this and the former Tax Acts, and to report to the Legislature at their next meeting the result of all the information they may obtain relative to the Defaulting collectors. Penalty. same. XIV. And be it further enacted by the authority aforesaid, That in case no tax nor arrears of tax shall be paid to the tax collectors and assessors, on land as above described, previously to the time of payment of the general tax, in the year one thousand seven hundred and ninety-seven, then the tax collectors are enjoined strictly to enforce the law. XV. And be it further enacted by the authority aforesaid, That all persons whomsoever, who have been or shall be appointed enquirers, assessors and collectors of the taxes of this State, and who have neglected or refused, or shall or may neglect or refuse, to give bond, with approved security, for the faithful discharge of their and each of their respective offices, in the manner and form directed and required by the second and third clauses of an Act of the General Assembly of this State, passed on the twentyseventh day of February, in the year of our Lord one thousand seven hundred and eighty-eight, entitled "An Act declaring the powers and duties of the Enquirers, Assessors and Collectors of the Taxes, and other persons concerned therein," and who have neglected or refused, or shall or may neglect or refuse, fully to discharge and comply with all other duties and requisites mentioned, contained and required in the said Act, or in this Act, or in any other heretofore passed, each and every such enquirer, assessor and collector shall vacate his or their appointment, and the Governor or Commander-in-chief for the time being is hereby authorized and directed to appoint other fit and proper person or persons in his or their stead, who, on his or their giving bond in the sum of five thousand dollars, with sufficient security, to be taken and approved of in the manner and form directed and required in the second and third clauses of the aforementioned Act, and complying with the other requsites therein contained, shall do, perform and discharge all the duties required to be done by the enquirers, assessors and collectors of the taxes, and shall continue in office until the next meeting of the Legislature after such appointment. Provided nevertheless, that until the first day of June is hereby given and extended to all enquirers, assessors and collectors of taxes now in office to perform and discharge the conditions and requisites aforementioned and declared. XVI. And be it further enacted by the authority aforesaid, That if any enquirer, assessor and collector of taxes now in office shall, after the first day of June aforesaid, or if any hereafter to be appointed shall, presume to enter upon or exercise the duties of his or their office, without having fully complied with this and the aforementioned Act or Acts, every such person or persons so offending shall forfeit the sum of five thousand dollars, to be sued for and recovered by either of the commissioners of the treasury, as the case may be, for the benefit of the State, or by any other person or persons who for his, her or their own benefit sue for and recover the same. XVII. And be it further enacted by the authority aforesaid, That John J. L. Gervais Lewis Gervais, Esq. be, and he is hereby continued, commissioner of the public accounts and of loans, to the end of the next meeting and sitting of the General Assembly, with all the powers heretofore annexed to these continued in office. offices respectively, and to perform all the duties heretofore imposed on him by any law heretofore passed. In the Senate, the twentieth day of December, in the year of our Lord one thousand seven hundred and ninety-six, and in the twenty-first year of the Independence of the United States of America. DAVID RAMSAY, President of the Senate. ROBERT BARNWELL, Speaker of the House of Representatives. A. D. 1796. ESTIMATE Of supplies wanted for the support of Government, for the year one thousand seven hundred and ninety-seven, and to discharge demands incurred in the year one thousand seven hundred and ninety-six. Attorney General, for giving advice to the Governor and other public officers, in matters of public concern, in addition to his other duties, 860 Three Circuit Solicitors, each $430, 1,290 Treasurer in Charleston, for salary as Treasurer, and for transacting the business of the Loan Office, and Clerk, 2,658 Treasurer in Columbia, for his salary, 1,290 Clerk of the Senate, and Clerk of the House of Representatives, each $1230, 2,460 Reimbursement of certain expenses incurred by the city of Charleston, in taking measures of security in the Summer of Ninety-three, resolved to be paid on the nineteenth and twenty-first December, Ninety-three, but not heretofore provided for in the Tax Bill, 1,4811 Balance of Loan at Philadelphia, 3,191 A. D. 1797. Damages done to Gibson's Plantation, 95 For making road over the mountains to Tennessee, 2,000 For the expenses of printing reports of cases adjudged in the courts of law, by 1,000 No. 1660. Contingent accounts, For finishing a Court House and Gaol in Cheraw district, In the Senate House, the twentieth day of December, in the year of our Lord one thou sand seven hundred and ninety-six, and in the twenty-first year of the Independence of the United States of America. DAVID RAMSAY, President of the Senate. ROBERT BARNWELL, Speaker of the House of Representatives. AN ACT for establishing a Mutual Insurance Company in Charleston. (Passed December 16, 1797. See last volume.) No. 1661. AN ACT TO AUTHORIZE THE SECRETARY OF THIS STATE TO DELIVER OUT GRANTS OF LANDS, SURVEYED PREVIOUS TO THE YEAR 1792. WHEREAS, sundry inhabitants of this State have petitioned the Legislature, setting forth that they are entitled to certain lands, surveyed Preamble. previous to the year one thousand seven hundred and ninety-two, subject to the payment of a bounty, but for which the Secretary of State does not conceive himself at liberty to deliver out grants; and praying relief: land. 1. Be it therefore enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the Secretary to authority of the same, That the Secretary of this State shall, and he is deliver out certain grants of hereby authorized and required to, deliver out to the persons, their heirs or assigns, for whom surveys of lands were made, and duly returned, previous to the first day of January, in the year one thousand seven hundred and ninety-two, for any number of acres not exceeding six hundred and forty acres, grants of lands so surveyed and returned as aforesaid, upon receiving from such persons, their heirs or assigns, the legal bounty and fees due for the same. Provided nevertheless, that this State shall in no wise be held to warrant to such grantees the lands so granted, against the claims of others, or to refund any sum or sums of money which may be paid upon receiving such grants; provided nevertheless, that whenever any grant, not exceeding six hundred and forty acres, shall be applied for, previous its being taken out the person or persons who shall receive and take out the same, shall, before the delivery thereof, declare on oath, that the lands specified in the said grant or grants are truly and in reality applied for by the person or persons in whose favor the same is to be granted; or that the said land had been in part cultivated for one year; and that no person's name had been borrowed for obtaining the said lands. II. And be it further enacted by the authority aforesaid, That the A. D. 1797. Secretary of this State is hereby authorized to deliver to Christian Faust Faust. a grant of six hundred and forty acres, being part of a grant to Thomas Grant to C. Cargill for nine hundred and twenty acres, in Winton county, on payment of the bounty money and fees. In the Senate House, the sixteenth day of December, in the year of our Lord one thousand seven hundred and ninety-seven, and in the twenty-second year of the Indepen dence of the United States of America. DAVID RAMSAY, President of the Senate. ROBERT BARNWELL, Speaker of the House of Representatives. AN ACT concerning the Cavalry and Artillery of this State, and for No. 1662. other purposes therein mentioned. (Passed December 16, 1797. See last volume.) AN ACT TO COMPEL ALL DISTRICT SHERIFFS OR PROVOST MARSHALS, No. 1663. RESPECTIVE OFFICES. WHEREAS, great inconvenience has arisen, and many persons materially injured, by reason that the books kept in the offices of the several sheriffs and provost marshals heretofore appointed in this State, for the purpose of registering the transactions of said offices, are not accessible to the parties interested in those transactions: and whereas, it is highly expedient that some measure should be adopted, in order to render the said books accessible to the parties interested: Preamble. sheriffs for I. Be it therefore enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the The Sheriff of authority of the same, That it shall be the duty of the sheriff of Charleston Charleston disdistrict to apply to the persons who have heretofore exercised the office of trict to apply provost marshal, previously to the twenty-ninth day of July, in the year of to all former our Lord one thousand seven hundred and sixty-nine, or to their repre- their books, &c. sentatives, for all the books that have been kept in their respective offices, for the purpose of registering or entering the transactions of said offices, to wit: the writ book, execution book, sale books, receipt books, or any other books or papers, by whatever name the same may be called, that contain a register or entry of their transactions as provost marshal. to do the same. II. And be it furthen enacted by the authority aforesaid, That it shall likewise be the duty of the sheriff of Charleston district, and the sheriffs of Other sheriffs the several districts throughout the State, in like manner, to apply to the persons who have exercised the office of sheriff in their respective districts, since the said twenty-ninth day of July, in the year of our Lord one |