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5. And be it further enacted, That in all cases where any sheriff or other officer is by law required to return to any court, the copy of a bail bond by him taken, it shall hereafter be lawful for the said sherifi or other officer to return the original bail bond.

4. This act shall be in force from the passing thereof.

CHAP. XVIII.
An Act to impose taxes for the support of Government.*
[Passed January 28, 1803.]

1. Bo at enacted by the General Assembly, That the public taxes for the year one thousand eight hundred and two, shall be

1802. *—wWhen ball bords are required, the or.ginal instead of a copy to be returned. Commencoment. 1862.

* The taxes imposed by this act were first established, in the session of 1798. They have continued nearly the same cver since ; and the law imposing thern was re-enacted in the sessions of 1799, 1899, 1891, 1892, and is , , with very little variation either in the form or substance; though many of its provisions, as to the collection of the taxes, might easily have been made perminent. In the session of 1894, a collision took place between the senate and house of le. legates, with respect to the constitutional right of the former to amend money *ills. The following is a short sketch of their proceedings —The house of dole. gates Passed a bill “To impose taxes for the support of government,” which was copied verbatim from the revenue act of the preceding year; (see journal of the house of delegates of 1804, page 99.). This bill was rojected by the senate, with. out assigning any reason, at the time, for its rejection. (Journal of the senate, 1894, o 70). It having been suggested that the cause of the senate’s rejecting the ili was, that it incorporated subjects which related to the collection of the revenie, and was not confined to the mere imposition of taxes, the house of delegates seria. rated the subject matter of the first mentioned bill, and passed two other bills, one under the same title with the first, which comprehended the whole of it to the end ofthe fifth section, as it had before passed the house of delegates this session and the legislature the preceding year, (acts of 1803, ch. 3, pa. 9;) the other entituled “An act for the more effectual collection of taxes,” which included the resilue of the first mentioned bill. (Journ of the house of delegates, pa. 107.) The second bill sent up to the senate, entituled “An act to impose taxes for the support of government,” was also rejected by them ; upon which they entered into several resolutions declaring their constitutional power of amending every bill originating in the house of delegates, except such as impose taxes only; and because this bill comprehended different subjects, and thereby deprived the senate of their constitutional right. to amend such parts as did not relate to the imposition of taxes, it was unanimously rejected by them. (Journ. sen. page 77.) These resci:tions were opposed by others entered into by the house of delegates, denying the constitutional power contended for by the senate. (Journal of the house of delegates, page 113.) Another bill was introduced into the house of delegates, “ Providing for the soport of government, by the imposition of taxes,” which included the mere loy. ing of the taxes, (Journal of the house of delegates, poore 111 :) which was possed by the senate. (Journ. sen. page 81.) Under the title of the bill “For the more effectual collection of taxes,” sent up by the house of delegates with the second oil “To impose taxes for the support of government,” the senate prep sell as an eviments such parts of the last mentioned bill, as had any relation to the collection of the taxes. (Journ. sen. page 82.) When this bill with the proposed arolinents of the senate was taken up in the house of delegates, it was immediately rejected without reading it; the house having previously determ.ined that the senate did not possess a constitutional power to amend any biti providing ior the co, ection of imposition of taxes. (Journal of the house of delegates, page 113.) I oc senate adhered to their amendments, (Journ.sen, page 84) and the House of '4. “, adhered to their disagreement. (Journal of the house of delegates, pa . . . . the bill died a parliamentary death. The house of delegates aft. . . . . *. another bill “To provide more effectually for the collection of the to res, who 11, cluded the subject matter of the first bill, nearly under that title, to th with such amendments as the senate had proposed. (Journal of the house of Jek rotes, page 114.) This bill was passed by the senate ; their cominiotee stating 'hat it rototained nothing more than the substance of the bill “For the more effectual colleetion of the taxes,” as amended by them, and that they discovered no detects in it, or they should insist on the right of the senate to amend it. (Journ. Sen. Pogo_85) See a very able report drawn up by Mr. Jefferson in the Oculoer session, 1777, vo the coastitutional right of the two “,with respect to money bills.

Taxes imposed,

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- as follows, to wit:—onlands forevery hundred dollars value, agreeably to the equalising law, forty eight cents; for every slave above the age of twelve years, except such as have been, or shall be exempted, by reason of age or infirmity, by the respective county or corporation courts, forty-four cents; for every stud horse and jack ass, twice the price at which such horse or ass, covers a mare for the season ; for all other horses, mules, mares, and colts, twelve cents each ; for every ordinary license, twelve dollars and fifty cents; for every four wheeled riding carriage, except phaetons and stage waggons, one dollar and twenty-five cents per wheel; for all phaetons and stage waggons, eighty-four cents per wheel; and for every other riding carriage with two wheels, forty-three cents per wheel; for all lots and houses in town, one dollar and fifty-six cents, on every hundred dollars of the rent thereof, to be ascertained by therent paid by the tenant, and where such house or lot is in the occupation of the proprietor, the yearly rent or value thereof shall be ascertained by the commissioners of the revenue, or either of them, by a comparison of its value with other houses or lots actually rented: Provided, That the owner or proprietor of any such house or lot, if he thinks himself grieved by such valuation, may appeal to the court by whom the commissioners were appointed, whose judgment as to the yearly rent or value, shall be final. The said commissioners or either of them to ascertain the rent paid on houses or lots actually leased, may call on the tenant or proprietorto declare on oath or solemn affirmation, what is the amount of the rent paid for the same ; and every person so called on, and refusing to declare, shall forfeit and pay the sum of three hundred dollars, to be recovered by motion, on ten days previous notice, to be made by the commissioners of the revenue, or either of them; Provided, That no taxes shall be collected on lands, lots, houses or other property belonging to this commonwealth, or to any county, town, college, houses for divine worship, or seminary of learning; every coveringhorse orjackass which shall not be duly entered as such, with the commissioners of the tax, and all such horses and asses brought into this commonwealth subsequent to the ninth of March next, shall be liable to a treble tax, to be paid by the owner of the place at which he shall stand, upon whom it shall be distrainable by the sheriff, as if it had been entered in the commissioners’ books; for two thirds whereof, the sheriff shall be accountable to the public; and in case of failure to pay the same, shall forfeit two hundred dollars, to be recovered with costs, on motion, after ten days notice by, the auditor, for the use of the commonwealth ; Provided, that any person so bringing such horse or ass into the state, entering him with the commissioner within ten days thereafter, and paying the tax to which he would have been liable, had he been duly entered to the sheriffor collector, shall be absolved from the said penalty, and the said commissioners shall subjoin the said horse or ass to the list of taxables.

2. (a) And be it further enacted, That when any person shall remove any stud horse or jack ass out of the limits of the county or

--S, - &
- ro Yosvenue laws of 1804 and 1805, (post chap. 65, sect. 8—chap. 85, sect,
Y.) okay ordinary license shall be granted, the sheriff's receipt for the tax
shall be produced to the court. And by act of 1806, ch. I, pall, the taxes on ordinary
Ticenses are altered to five dollars, upon every hundred dollars of the rent, to be
ascertained by the rent paid by the tenant, and where such tavern is in the occu-
pation of the proprietor, the yearly value to be ascertained by the commissioners of
the revenue : provided, that not less than 312 59 cents shall be paid for any ta-
vern.

(a) This section not in the former acts,

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commissioner’s district wherein he resides after the ninth day of March in any year, it shall be the duty of such per-oo removing such horse or ass as aforesaid, to produce to the sheriff of the county, into which such horse or ass is so removed, a certificate from: the coinmissioner of the county or district from which such horse or ass is removed, that such horse or ass has been duly entered with such commissioner and the sum at which such horse or ass is entered for the season; every person failing as aforesaid, shall forfeit and poly treble the amount of the sum at which such horse or ass shali cover for the season, to be collected and accounted for by the sheriff on oath, for the use of the commonwealth.

3. And be it further enacted, That upon any persons producing to the commissioners of the revenue, for the couny, district or corporation, or to the clerk of the court, if there be no commissioner, a receipt for the sum of forty dollars paid to the sherii, or co::cc-or, such commissioner shall grant to such person, a license to sell merchandize of foreign growth or manufacture, by wholesale and retail, for and during the term of twelve months ; or if the said receipt shall be for fifteen dollars, such person shall in like manner, receive a license to . etail such goods for the same time. And if any person shall sell such merchandize either by wholesale or recoil, on land, or on board any vessel, without having obtained such license, such person shall forfeit and pay one (a) hundred dollars, to be recovered by the commissioner in any court of record, on ten days previous notice; and to be paid to the sheriff for the use of the commonwealth; of which licenses and fines, the commissioners shall annually in their books, return a list to the auditor of public accounts, on or before the fifteenth day of September, specifying names, which shall oc good evidence whereupon to charge the sheriff or collector: Provi, of , ways, that if there be no sheriff or collector, the clerk of the co, it shall have a right to receive the tax to be accounted for in like manner as other taxes by him received, which receipt being produced to the commissioner of the revenue, such commissionershall grant to such person a license to sell in the same manner as if the money had been paid to the sheriff or collector: Provided, evertheless, That not above one tax shall be paid on account of so selling at one and the same store; and if any person shall possess two or more stores, he or she shall pay one tax for each store; and frow ided also, That nothing contained in this, or any other act, shall be so construed as to impose a tax on planters or faimers, for setting salt, iron of steel, (b) to their neighbors, purchased as a return load Îor their produce, carried in their waggons, or otherwise to market. All the said licenses shall be taken out previous to the first day of May ne::t, and shall be good and effectual for and during the term of one year. Protided, That if any new store shall be opened on laid, between tie first day of May, and the same day in the following ye-r, the said tax shall be apportioned according to the time then to come of one year; and its amount shall be specified in the license, and in the

1802.

commissioner's return. e

4. And be it further enacted. That the act concerning havokers and pedlars, shall be so construed as to make it necessary for each haw

Taxes on merchants.

Proviso.

Construction as to it ci.s s to

ker and pedlar to obtain a license ; that it shall be to a duty o. ii.e., & Acis, &c

(a) Altered from fore hundred doors, as in former acts.

(b) This proviso extended to sugar, coffic, i.e.: cod of i24, 2 to of 1804, chap. 1, sec. 3–1895, chap. 1, page 1.

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commissioners to report to the courts of their respective counties, such merchants, hawkers and pediars as neglect to comply with this act; and on such report, it shall be the duty of the said court, to direct process against all delinquents so reported.

5. And be it further enacted, That each hawker and pedlar, after obtaining a license to sell goods, wares and merchandise, shall in the court of each county, in which he offers goods for sale, enter of record his license obtained for vending goods, wares and merchandise, for which he shall pay twenty-five cents to the clerk, and in case of sailure, each hawker and pediar, shall be subject to the same penalty as if he had no such license. The clerk of each court, shall on each court day throughout the year, cause a list of such licenses as are recorded by him, to be stuck up in some public place in the courthouse, expressing when each license was granted, when it will expire, and by what court it was granted; and in case of failure, such clerk for cach omission, shall forfeit and pay the sum of fifty dollars, to be recovered by motion of the commissioners, in any eourt of record, ten days notice thereof being first given. For every icense granted by a commissioner under this act, he shall be entitled to twenty-five cents, which shall be paid to him out of the public treasury, on warrant of the auditor of public accounts, after his list of licenses shall be returned to the auditor as aforesaid. Clerks of courts shall annually, on or before the first day of October, return to the auditor a list of all hawkers and pedlars licenses, granted by their respective courts previous to the first day of September in every year, and every clerk neglecting this duty, shall forfeit fifty dollars, to be recovered in the general court, by motion, on ten days previous notice. The clerks of courts shall also, on or before the fifteenth day of December in every year, accounton oath to the auditorof publicaccounts, for all taxes received by them, by virtue of their offices, previous to the first day of September, in o year. So much of the act passed at the session of assembly, which commenced in December one thousand seven hundred and ninety-eight, entituled, “An act to impose certain taxes on law process, and for other purposes,” as is contrary hereto, shall be, and is hereby repealed.

6. And for the more effectual collection of the taxes as aforesaid, and others which may become due to the commonwealth, Be it further enacted, that ten days previous notice shall hereafter be necessary to any sheriff, collector, clerk, inspector or notary public, for the purpose of recovering a judgment for any taxes, fines or public dues of any kind, where by law the auditor is authorised to proceed against them, or any of them, by motion. No sheriff or collector, shall at any time be allowed to return any list of insolvents, or have any credit therefor, after twelve (a) months shall have expired from the period of the taxes becoming payable by such sheriff or collector, to which such list relates. A commission of five per cent, and no more, shall be allowed the sheriffs and collectors for the collection of taxes on licenses to be granted to merchants under this act, and on license to be granted to hawkers and pedlars, under an act ent tituled, “An act concerning hawkers and pedlars,” any law to the contrary notwithstanding.

7. A list of all licenses granted to merchants, shall be returned by the commissioner granting the same to the county or corporation

- (a) Eighteen months by all subsequent revenue laws.

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ors for their examination, after which the said lists shall be delired to the said sheriffs cr collectors, who shall antually, on or beto the first day of October next, after the recoipt thereof, account ord Pay the same into the public treasury.

8. This act shall commence and be in force from and after the issing thereof.

CHAP. XIX. -

... Act to appropriate the Public Revenue, and for other purposes.* [Passed January 28, 1893.]

1. E it enacted by the General Assembly, That the taxes and ar

rearages of taxes due prior to the year one thousand seven our dred and ninety-eight, and all other branches of the public reveoce, which arise to the commonwealth, prior to the first day of JanLory one thousand eight hundred and four, shall constitute a general tend, and be appropriated in the following manner: for the payment of the expenses of the general assembly, at their next scssion, forty-two thousand dollars ; for the cificers of civil government, tity-eight thousand dollars; for officers of militia, iour thousand five hundred dollars ; for expenses of examinations and trials of crimitals, in the county and district courts, twenty-thousand dollars; for ruards employed over the district and county jails, five thousand dollars ; for slaves executed, eight thousand five hundred dollars; for slaves transported, four thousand dollars; for the lunatic hospita! in the city of Williamsburg, five thousand five hundred dollars;

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• Acts to approprote the public revenue are varied almost every session accordgo to the exigencies of the government. It is worthy of remark, however, that the restrictions upcn the discretion of the executive as to the appropriation of *e contingrent find, and the surplus of other funds, scarcely any two laws speak

the same anguage. In the present act there is a proviso, that the sum appropria

* & for the contingent expenses of government should not include such expenses -- may be incurred in repelling invasions and suppressing insurrections, and such **, reases as may result from unexpected necessity; a provision which is not to -- found in any subsequent appropriation law. In the session of 1803, (chap. 2. sec. 4, page 17.) the executive were expressly authorised to supply the deficiency ** = fund appropriated, from the surplus of others. In 1804, (chap.3, sec.2, page 2.) this power is expressly taken away. In the act of 1895, (chapter 2, page i,) ..., restriction on the discretion of the exccutive is inserted. During the ses. * r of 1805, a severe conflict arose between the two houses, respecting the corwitutional power of the senate to amend an appropriation bill. The house of de* : *tes passed a bill “To appropriate the public revenue,” which contained a clause re-training the executive from applying the surplus of one fund to make good the detaiency of another. The senate proposed several amendments, one of which - as to limit the objects for which the exccutive might supply the deficiency of one fund from the surplus of another. (Journ. sen. 1805, page 85.) When the arenoments of the senate were taken up by the house of delegates, they enter, d. at a resolution declaring that an appropriation bill was a none, bill, which, by the constitution, the senate had no power to amend, and immediately afterwards, u :time-el, rejected the amendments. (Journal of the house of delegates, pages 104, 15.) The senate unanimously adopted a counter-resolution, asserting that a money in was no other than a bill providing for the is position of taxes, which alone they were restrained from amending by . cighth section of the constitution, and conto rded that they had uniformly exercised the power of amending bills for the collection and appropriation of the revenue, whenever it was deemed necessary.— Journ sen. p.ge 87.) The senate then insisted upon their amendments, and neither house receding, the bill was finally lost. Another bill was afterwards brought into the house oš. under the same title, and containing nearly the provi*rns insisted upon by the senate, in their amendments, (Journal of the house of ork gates, page 106,) which passed the senate, without opposition. (Journ. sen. 90.) A similar conflict took place between the two houses in the same ses•on, on the bill" To provide more effectually for the collection of taxes,” which wriminated nearly in the same way.

A propriation.

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