his heirs and successors, for all slaves imported, or brought into this colony for sale, either by land or water, from any part or place whatsoever, by the buyer or purchaser, after the rate of five per centum on the amount of each respective purchase, over and above the duty already laid upon slaves as aforesaid; which said additional duty shall be paid, collected, and accounted for, in such manner, according to such rules, and under the like penalties and forfeitures, as are mentioned, prescribed, and appointed, for the paying, collecting, and accounting for, the duty already raised, and imposed upon slaves imported, by the several acts of assembly now in force, and made for that purpose; and that every article, rule and clause, contained in the said acts, concerning the paying, collecting, and accounting, for the said former duty, shall be used, exercised, and put in practice, for collecting, paying, and accounting for the said duty hereby imposed, in the same manner as if the same articles, rules, and clauses, were inserted in this act: And moreover a duty of twenty shillings for every coach, charriot, and other four wheeled carriage (wag gons excepted) and ten shillings for every chair, and two wheeled chaise, shall be paid by the owner or proprietor thereof, on or before the tenth day of April yearly; and that every such owner or prprietor, at the time he delivers a list of his tithables to the justice appointed to take the same yearly, shall deliver a list of each and every such carriage under the like penalty, and to be recovered in the same manner as is directed by the act of assembly in the case of concealing tithables; which said duty shall be collected by the sheriff from each respective person within his county who hath inlisted, or ought, under the act now in force, to have inlisted, or shall hereafter inlist such wheel carriages; and in case of non-payment such sheriff may levy the same by distress, in like manner, as he is by law directed to distrain for levies and other public debts; and every such sheriff shall, on or before the twenty-fifth day of October yearly, account with, upon oath, and pay to the treasurer aforesaid the several sums by him received upon such lists, deducting five per centum for his trouble in collecting and paying the same: And the courts of each county in this colony shall, at the time of swearing a grand jury for such county, in the month of November yearly, particularly give it in charge to such jury, to enquire who have fail

ed to deliver lists of their wheel carriages as aforesaid,
and upon the presentment of any grand jury for such
offence, it shall and may be lawful for the court to or-
der a summons to issue for the offender to appear at the
next court, to answer such presentment, and shall not
admit of any exception or pleading to the form or
manner thereof, but shall proceed to trial without the
formality of a jury, and give judgment therein, accord-
ing to the very right of the cause; and if the party sum-
moned fails to appear, the court may give judgment for
the penalty for such offence, according to law: Also a Ordinary l
duty of twenty shillings for every ordinary licence, to
be paid down by the person obtaining the same to the
clerk of the court where such licence shall be granted,
and two shillings and six pence for every original writ

cences,

or writs in any action or suit at common law, and sub- Writs, &c.
pœna or subpoenas in any suit in chancery in the gene- Petitions &
ral court, and for every summons on any petition for caveats;
lapsed lands, and for every caveat entered in the secre-
tary's. office; and one shilling and three-pence for every
such writ or subpoena in the county or other inferior
court; to be paid down by the plaintiff in such suit to
the clerk of such court before such writ, subpoena or
summons, shall be issued, or caveat entered; to be tax-
ed in the bill of costs; and, together with the duties upon
ordinary licences, shall be accounted for upon oath, and
paid by such clerk to the said treasurer, in the months
of April and October yearly, deducting after the rate
of five per centum for his trouble in receiving, account-
ing for, and paying the same: Also a further duty of Tobacco;
one shilling and sixpence per hogshead for every hogs-
head of tobacco passed and delivered out of the several
warehouses in this colony, to be shipped after the first
day of January next, to be paid by the owner or pro-
prietor thereof; which said duty the several inspectors
at the said warehouses shall, and they are hereby im-
powered to collect and receive of and from the said
owners and proprietors, before they deliver such tobac-
co out of their respective warehouses, and shall account
for, on oath, and pay the same to the said treasurer, on
or before the twenty-fifth day of October yearly, de-
ducting five per centum for their trouble in collecting
and paying the same. And whereas several persons,

from a misconstruction of the acts now in force, have
omitted to give in a list of their carriages, with their
T 2 VOL. 8.

Sheriff, &c.

Count for du

tithables, in the month of June last, and are thereby unwarily subjected to the penalties inflicted by the said. acts for such neglect.

III. Be it therefore further enacted, by the authority aforesaid, That the several persons who have failed to give in such lists, shall, on or before the first day of April next, deliver to the clerk of their respective counties a true list of all wheel carriages, of which they were possessed on the said tenth day of June, and upon delivery of such lists, such persons shall be, and they are hereby exempted and discharged from all penalties which they may have incurred for not delivering in such lists at the time aforesaid. And the said clerks of each county respectively shall forthwith deliver such lists to the several sheriffs, who are hereby impowered and required to collect and account for the taxes on the said carriages, in the same manner as if the said lists had been given in at the proper time.

IV. And be it further enacted, by the authority aforefailing to ac- said, That if any sheriff, clerk, or inspector, shall neties, judg- glect or refuse to account for and pay the duties, acment to be cording to the directions of this act, it shall and may given against be lawful for the general court, or the court of the counhim upon motion after ty where such sheriff, clerk, or inspector, shall respecten days no- tively reside, upon a motion, to give judgment against them and their securities respectively, for all the said duties so by them severally received, and thereon to award execution, provided that ten days notice be given of such motion.

rice.

Treasurer to

duties recei

V. And be it further enacted, That the said treasurer account for shall account with the general assembly for all the moved, deduct- nies that shall come to his hands by virtue of this act, ing two per after deducting two per centum for his salary for receiving the saine. And whereas the duties aforesaid cannot be collected in proper time, to answer the present demands upon the public, before mentioned:

centum.

Treasurer to

ry notes, not exceeding 10,000 i.

VI. Be it therefore further enacted, by the authority issue treasu- aforesaid, That it shall and may be lawful for the said treasurer to issue and emit treasury notes, to answer the demands that may be made upon him for the purposes aforesaid, so as the whole amount of such notes shall not exceed the sum of ten thousand pounds; which several notes shall be printed and engraved in such form, and after such method, as the said treasurer shall judge will be most safe from counterfeits and forgeries, and shall be signed by Peyton Randolph, and John Blair,

Signers of

notes.

jun. esquires; and in case of the death of either, before all the treasury notes shall be signed, it shall and may be lawful for the said treasurer to appoint some other person to sign such notes, in the room of him so dying: which signing shall be as effectual, to all intents and purposes, as if it had been done by the persons herein named; and public notice shall be given in the Virginia Gazette of such alteration, for three weeks after the same shall take place.

VII. And be it further enacted, by the authority afore- Overlookers said, That James Hubard and Peter Pelham shall be, of the press, and they are hereby appointed to overlook the press, during the printing the said notes, who shall use the best of their care and diligence that the number and amount of such notes be not exceeded, nor any fraudulent practice used by the printer, his servants, or any other per

son concerned therein; and shall number and deliver Their duty, such notes, when printed, to the persons appointed to sign the same; and each of them, for his trouble herein, shall receive the sum of ten pounds, to be paid by the treasurer aforesaid; and the persons so appointed to sign

the said notes, shall deliver them, when signed, to the and reward. treasurer, taking his receipt for the same; and the said treasurer shall be allowed one per centum upon the amount of the notes by him paid away, as his salary for paying the same.

whom paya

VIII. And be it further enacted, by the authority afore- Treasury said, That such notes shall be payable by the said notes to treasurer, in discharge of all legal demands which may be be brought against the public, and shall pass current in this colony between such persons as shall be willing to receive the same, and shall be redeemable on the twentieth day of November, in the year of our Lord one thousand seven hundred and seventy-one, and shall deemable. then be taken in and discharged by the treasurer for the time being.

When re

IX. And be it further enacted, That if any person Counterfeitor persons shall forge or counterfeit, alter or erase, any ing them, &c. felony: such treasury note, or shall tender any such note in payment to any person whatsoever, or demand a redemption of any such note at the treasury, knowing the same to be forged or counterfeited, altered or erased, every person so offending, if lawfully convicted, shall be adjudged a felon, and shall suffer as in cases of felony, without benefit of clergy,

deemable.

X. And be it further enacted, by the authority aforeHow re- said, That the money to be raised by the duties imposed by this act, shall stand, be, and remain, as a security for the redemption of the said treasury notes, so to be issued; and the said Robert Carter Nicholas, treasurer, or the treasurer for the time being, appointed as aforesaid, is hereby required to apply all such money as shall come to his hands for the said duties, for and towards the redemption of such Treasury notes, and to nɔ other use or purpose whatsoever.

Continuance

Xİ. And be it further enacted, by the authority aforesaid, That so much of this act as relates to imposing, collecting and accounting for the duties aforesaid, shall continue and be in force till the twenty-fifth day of October, one thousand seven hundred and seventy-one. and no longer,

To counter

time of redemption passed, felony.

CHAP. XIII.

An act to prevent forging the Treasury Notes of this Colony in circulation.

1. WHEREAS many great inconveniencies may arise to the public, by evil disposed people forging the treasury notes of this colony now in circulation: For preventing so bad a practice,

II. Be it enacted, by the Governor, Council, and Burfait treasury gesses, of this present General Assembly, and it is hereby notes after enacted, by the authority of the same, That if any person or persons, from and after the passing of this act, shall forge or counterfeit, alter or erase, any such treasury note, although the time of redemption by law be passed, or knowing any such note to be forged, counterfeited, altered or erased, shall offer to pass the same in any payment whatsoever, such person or persons, being legally convicted of the same, shall suffer death as a felon, without benefit of clergy.