58

Preamble.

An excife laid.

merated.

County Courts to appoint collectors.

Collectors

may appoint deputies.

accountable

for the doings of their deputies.

Excife.

An Act for laying an Excife on fundry Articles of
Confumption within this State.

WE

HEREAS it is neceffary, in order to establish Funds for the Payment of the Intereft, and to fupport the Value and Credit of public Securities, that fome Measures be adopted in Addition to the ordinary Mode of Taxation within this State.

E it enacted by the Governor, Council, and Reprefentatives, in General Court

by

twentieth Day of April, One thousand seven hundred and eighty-three, there fhall be paid into the Treafury of this State, and applied to the Ufes mentioned in this Act, an Excife on all the following Articles fold by Retail or confumed within this State, as hereafter expreffed, viz.

For every Gallon of foreign Wine, one Shilling; for every Gallon of foreign Brandy, eight Pence; for every Gallon of foreign Geneva, eight Pence; for every Gallon of Weft-India Rum, fix Pence; for every Gallon of New-England or Country Rum, four Pence; for all other diftilled Spirits, four Pence per Gallon; for each Pound of imported Snuff, fix Pence; for each Pound of Bohea Tea, fix Pence; for all other Kinds of India Tea, two Shillings per Pound; for each Pound of Coffee, one Penny; for each Pound of imported Chocolate, three Pence; for each Pound of Chocolate made within this State, one Penny; for each Pound of imported loaf Sugar, two Pence; for each Pound of brown Sugar, one Penny; for all wrought Iron and Steel Ware, wrought Silks, Muffins, Gauzes, Cambricks, beaver, caftor and felt Hats, Jewelry, Looking-Glaffes, China Ware, earthen and stone Ware, Painters Oil and Colours, Broadcloths of above twenty Shillings per Yard, Velvet, Corduroys, Lemons and Limes, fhall be paid five per Cent. on the Value thereof in lawful Money, at the Time the fame fhall be purchased or procured, by the Perfon or Perfons who fhall retail or confume the same.

And in order to collect the fame, the County Court in each County shall, by faid 20th of April, appoint a fuitable Perfon to be Collector of the Excife aforesaid, in their County, and fo from Time to Time in each County in this State, as Occafion may require. And each Collector to appointed, shall be fworn to a faithful Difcharge of his Office, and alfo become bound with one or more fufficient Sureties, Freeholders and Inhabitants of this State, before fuch County Court, or any one of the Judges thereof, in a Recognizance of two Thousand Pounds lawful Money, to the Treasurer of this State, conditioned that fuch Collector fhall well and faithfully execute and perform his faid Office according to Law, and make good all Damages that fhall accrue to this State by means of his Failure therein; which Bond fhall be entered on the Records of fuch County Court.

And fuch Collector fo appointed and qualified, fhall have full Power and Authority to appoint one or more Deputy or Deputies under him from Time to Time, as may be needful, taking the Advice of the Civil Authority and Select-men in the Town where fuch Deputy lives, therein: And such Deputies fhall likewise be fworn to a faithful Difcharge of faid Office.

And each fuch Collector is hereby authorized and directed, either by himself or his Deputy, to demand, collect and receive all the Excise aforefaid within their refpective Counties: And each fuch Collector shall be accountable for the Doings of his Deputies in faid Office, and is hereby authorized and impowered to call his faid Deputies, or any of them, to account for all Monies and Securities by them fo collected, when he shall think proper. And each Collector, appointed by the County Court and qualified as aforefaid, fhall render to the Treasurer of this State a true Ac

count

Excife.

count of all his Doings in faid Office, and of all the Monies collected, and Securities received, on the Articles aforefaid, by him and his Deputies, by Virtue of this Act, once in three Months, and oftner if required.

59

Torender acstate treasurer

count to the

obtain licence.

one eighth lowance for leakage, &c. Licence to

per cent. al

continue one

year.

Copy to be

fee therefor.

And be it further enacted by the Authority aforefaid, That fuch Perfons as Retailers to defire to be Retailers of any or all of the Articles aforefaid, fhall, before they or any of them retail any of thofe Articles, obtain a Licence, before fome Affiftant or Juftice of the Peace in the fame County, and fhall become bound before fuch Affiftant or Juftice, with fufficient Surety, in a Recog- To give bond nizance of Two Hundred Pounds lawful Money, to the Treasurer of this State, that fuch Retailer fhall duly obferve and keep all the Laws of this State, that are or shall be made respecting the Excife on any Articles whatever, and render a juft and true Account upon Oath, to the Collector of Torender acExcife in the County where fuch Collector dwells, or to his Deputy, when count to the ever demanded, of all the Articles fuch Retailer or Innholder fhall have collector, &c. on Hand, fubject to Excife, at the Time of granting fuch Licence, and of all fuch Articles as he fhall have had or vended, at or before the rendering fuch Account, and pay the Excife thereon to fuch Collector (fubftracting one eighth Part of fuch diftilled Spirits and brown Sugars for Leakage and Waftage :) Which Licence fhall continue in Force one Year, and no longer, from the Date thereof. And fuch Affiftant or Juftice fhall tranfmit a Copy of fuch Licence and Bond to the Collector of Excife in the County; and fent to the his Fee for granting Licence and taking Bond as aforefaid, shall be Three collector Shillings lawful Money; and for an attested Copy thereof One Shilling and Six-pence, to be paid by fuch Retailer. That no Retailer, licenced as aforefaid, fhall directly or indirectly fell Not to fell a lefs Quantity of the Liquors aforefaid, than one Quart, or fuffer the fame to be drank in his House, under the fame Penalties by Law provided against felling ftrong Liquors in fmall Quantities without Licence. And no Perfon or Perfons (excepting licenced Tavern-keepers and Retailers) fhall fell any diftilled fpiritous Liquors by lefs Quantity than thirty Gallons, upon the Penalty aforefaid. That if any Perfon or Number of Perfons, fhall purchase more than thirty Gallons of any of the diftilled Spirits aforefaid, for their own private Ufe and Confumption, the fame fhall nevertheless be fubject to pay the Excife aforefaid, and may be collected from the Purchafer thereof in the fame Manner as from Retailers or Tavern-keepers. And it shall be the Duty of each fuch Collector and Deputy-Collector to make diligent Enquiry after all the Goods or Articles fubject to the Payment of Excife within their refpective Counties, and to demand of every Retailer, Tavern-keeper, or other Perfon or Perfons whatsoever, on or before the 20th Day of April, 1783, and as often as once in three Months afterwards, a true Manifelt in Writing under Oath, containing an Invoice under his or their Hands, of all the Articles fubject to the Payment of Excife; therein expreffing the Marks, Number, Quantity and Quality thereof, and the Place where lodged, kept or ftored; which Oath may be adminiftred by fuch Collector or his Deputy, or by any Affiftant or Justice of Peace, as follows, viz.

lefs than a

quart of li

quor.

No perfon, except, &c. to

fell lefs than 30 gallons.

Collectors to make enquiry afrer goods

fubject to pay éxcife.

manifeft of retailers, &c. under path.

To demand a

YOU fwear, that the Manifeft you have now made, contains a full and true Account of all the Articles you own or have on Hand, for the Purpose of Retailing or Confumption, fubject by Law to the Payment of Excife, on which the Form of the Same has not been paid, nor fecured to be paid, according to your beft Knowledge oath. and Belief; and that you have not directly nor indirectly concealed or difpofed of any fuch Article or Articles to avoid the Payment or prevent the Collection of the Excife thereon required by Law. So help you GOD.

And in Cafe any Retailer of any of the Articles aforefaid, or any Innbolder or other Perfon or Perfons, fhall refufe or neglect to give in an Ac

H 2

count

60

Penalty for refufing to give account or rendering a falfe account.

Collectors may take fecurity for

payment.

Difputes concerning the quantity, &c. how determined.

On refufal

of payment, goods to be fold.

Power of collectors to enter ftores.

Goods pur

ehafed of per

fons not li

cenced the

excife how collected.

Penalty on those who retail without licence.

Excise.

count under Oath as aforefaid, in a reasonable Time after Demand made as aforesaid, or shall render a false Account, fuch Retailer, Innholder, or other Person or Perfons, fhall forfeit and pay the Sum of One Hundred Pounds lawful Money, one Half to the Treasurer of this State, and the other Half to fuch Collector or his Deputy, or the Perfon who fhall profecute the fame to Effect in any Court proper to try the fame, and shall be adjudged incapable of holding or receiving any Licence to retail any Goods, Wares or Merchandize, or to keep a Tavern, or Houle of Entertainment within this State.

And when any Retailer of any of the Articles aforefaid, or any Innholder or other Perfon fhall defire it, fuch Collector or his Deputy may take good Security for fuch Excife, payable to the Governor and Company of this State; one Half on Demand, and the other Half in three Months, with Intereft until paid.

And if any Dispute fhall arife concerning the Value or Quantity of any of the Articles aforefaid, by which the Excife thereof is to be ascertained, the fame fhall be determined by two difinterested Perfons, to be agreed upon by fuch Collector, and Retailer, or Tavern-keeper, or other Person; or in cafe they cannot agree, fuch Collector fhall apply to the next Affiftant or Justice of the Peace, who is difinterested, and he fhall appoint two judicious Perfons for the Purpose aforefaid, who fhall be fworn to appraise the fame, and afcertain the Quantity and Quality, according to their best Judgment, and make return of their Doings thereon to fuch Collector; and he fhall collect the Excite thereon accordingly, together with the Coft, of fuch Appraisal. And all fuch Articles as fhall be liable to the Payment of Excife by Virtue of this Act, may, on Neglect or Refufal of Payment, be taken by fuch Collector or his Deputy, if to be found within his Precincts; and shall be advertised and fold at public Vendue, in the fame Manner as Goods are fold by Collectors for the Payment of public Taxes, fufficient to pay fuch Excise and Coft of Sale; and the Remainder fhall be returned to the Owner, or Place where taken.

And fuch Collector may enter any Store or Place for the Execution of his faid Office, as fhall be needful, after making Demand at the Door of Entrance, and refusal or neglect to grant the fame, in the Day Time. And the Fee or Reward of fuch Collector or his Deputy, fhall be Seven and one Half per Cent, on all Monies by him collected and paid, according to the Directions of this A&. And it shall be the Duty of the Collector in each County, to fee that all Securities taken by him or his Deputy, for Excife, be duly collected; and on Failure thereof to put the fame in Suit, by Attachment or otherwife, and pursue the fame to final Judgment, by himself or Attorney, as he fhall find to be needful; and shall be accountable for his Doings thereon to the Governor and Company of this State. And when the Collector of Excife fhall fufpect any Perfon hath purchafed any of the aforefaid Articles subject to Excife, or hath supplied himself by any other Means than by purchafing from a licenced Retailer, it shall be the Duty of fuch Collector to apply to fuch Perfon for an Account of all fuch Articles as he hath fo fupplied himself with to be used in his Family or Business in this State; and upon Refufal, he shall take out a Warrant from a Justice of the Peace, to fummon fuch Perfon to appear before him and render fuch Account on Oath, according to the best of his Knowledge, and pay fuch Duty accordingly; and upon Refufal, it fhall be the Duty of fuch Juftice to give Judgment for any Sum that he fhall think just and reasonable, not exceeding the Sum of Five Pounds and Coit.

And be it further enacted by the Authority aforefaid, That no Perfon or Perfons whatfoever fhall fell by Retail, any of the Articles aforefaid, within this State, without Licence first had and obtained, on Pain of forfeiting double

double the Price or Value of the Articles fold; one Half to him that shall fue for and profecute the fame to effect, and the other Half to the Treafurer of this State.

disposed of.

And be it further enacted by the Authority aforefaid, That all the Monies Monies how raised by Excife, by Virtue of this Act, fhall be, and the fame are hereby pledged and fecured in the first Inftance, for the Payment of the annual Intereft of fuch Monies as have been, or may be procured on Loan by Order of this Affembly.

And all Innholders or Taverners, upon taking out Licence, fhall give Bonds according to the Tenor of this Act.

Be it further enacted by the Authority aforefaid, That the enumerated Articles on which an Excife of Five per Cent. is laid by this Act, fhall not extend to any Articles wrought or manufactured in this State. And be it further enacted by the Authority aforefaid, That any Perfon who fhall fell any of the Articles by Law fubject to an Excife, without Licence, fhall (in Addition to the Penalties incurred by this Act) pay a Fine of Six Pounds for every fuch Offence, for the Ufe of this State: And the Collectors, and Deputy Collectors of Excife within their refpective Diftricts, and all other informing Officers, are hereby enjoined to enquire after and due Prefentment make of all Breaches of this Act.

the

An Act for directing and regulating the

ferving Executions.

levying and

E it enacted by the Governor, Council, and Reprefentatives, in General Court affembled, and by the Authority of the jame, That when any Judgment is recovered, and Execution is taken out thereon, the Sheriff or other Officer to whom the Execution is directed, shall repair to the Place of the Debtor's ufual Abode, if within his Precinct, and there make Demand of the Debt or Sum due on fuch Execution, with all neceffary Charges of executing the fame; and upon refufal or neglect of Payment of the fame, the Officer fhall levy the Execution upon any of the perfonal or moveable Estate of the Debtor; except neceffary Apparel, Bedding, Tools, Arms or Implements of his Houfhold, neceffary for upholding his Life; and upon fuch Goods alfo, if they fhall be prefented by the Debtor.

Innholders to

give bond. Excife not to extend to

articles wrought in

this itate.

Additional fine of 61. on perfons who articles

fell excifed

without licence.

Officers duty to repair to the debtor's abode, and

make demand, &c.

And the Officer fhall forthwith draw an Account of the Particulars of the Goods or Eftate he fhall fo feize and take, and set up the fame on the Sign Goods to be Poft of the Town wherein he fhall feize the fame: And the Officer, with pofted, &c. the Account of the faid Goods, fhall fet up a Declaration, that the faid Goods fo pofted, are to be fold at the Place where pofted, at public Vendue, at the End of twenty Days after, naming the Day of the Month.

And in Cafe the Debtor fhall not within the faid twenty Days, pay the Debt, and all the Coft and Charges arifen thereon, the Officer fhall caufe a To be fold Drum to be beaten at the Sign-poft to give Notice to Cuftomers to come; after twentyand fhall fell the faid Goods (or as many of them as fhall be neceffary) there, days, &c. at an Out-cry to the highest Bidders; and of the Effects thereof shall pay the Debt and Charges due to the Creditor, and fat.sty himfeif for his own Fees and Charges, and the Overplus (if any be) fhall return to the Owner thereof.

tate, to take

land, in cafe,

That in Cafe moveable or perfonal Eftate of the Debtor, fufficient to fatif- For want of fy the Debt and Charges, cannot be found, and the Creditor fhall not agree perfonal ef to accept or take the Debtor's Lands, the Officer fhall levy the Execution on the Debtor's Body, and him commit to the common Goal in the County &c. in which the Execution is levied, where the. Debtor fhall remain until he fhall pay the Debt and Charges, with the Officer's and Prifon-keeper's Fees,

And

62

Copy of exe

ent warrant

Executions.

And every Officer who fhall commit any Perfon to Prifon by Virtue of cation fuffici- Diftrels or Execution, fhall deliver a Copy of the Writ or Execution figned by fuch Officer, to the Gaoler or Prifon-keeper; which Copy, fo figned and delivered, fhall be a fufficient Warrant or Order to the Gaoler to receive fuch Perfon or Perfons, and him or them to hold in fafe Cuftody, till delivered by Law.

ment, &c,

Lands, &c.

fubject to be taken on exe

cution where perfonal eftate is not fufficient, &c.

Mode of le

vying execu

tions on land.

And be it further enacted by the Authority aforefaid, That all Lands and Tenements belonging to any Perfon in his own proper Right in Fee, shall ftand charged with all the juft Debts owing by fuch Perfon as well as his perfonal Estate, and fhall be liable to be taken in Execution for Satisfaction of the fame, where the Debtor or his Attorney fhall not expofe to view and tender to the Officer perfonal Eftate fufficient to answer the Sum mentioned in the Execution with all Charges. And all Executions duly ferved upon any fuch Houses and Lands, being, with the Return of the Officer thereon, recorded in the Records of Lands in the Town wherein fuch Houfes or Lands are fituate; and alfo returned into the Clerk's Office of the Court out of which the fame iffued, and there recorded, shall make a good Title to the Party for whom they shall be taken, his Heirs and Affigns forever.

And whenfoever any Execution fhall be levied upon Lands, the fame fhall be appraised by three indifferent Freeholders of the fame Town where fuch Lands lie; or if that Town be a Party, then of the next adjoining Town; one of whom may be chofen by the Debtor, and another by the Creditor; and if they do not agree in choofing a third, or if either Party neglect to choose, the Officer fhall apply to the next Affiftant or Justice of the Peace, who by Law may judge between the Parties in civil Causes, which Authority fhall appoint one or more Appraisers, as the Cafe may require, which Appraisers fhall be fworn according to Law.

And it fhall be the Duty of the Officer that levies fuch Execution on Lands, to caufe the Execution, with his Endorsement thereon, to be entered on the Town Records as aforefaid, before he returns the fame into the Clerk's Office of the Court out of which it iffued; and the Officer fhall town records, have Two Shillings for caufing the fame to be fo recorded, with additional

To be recorded in the

&c.

Executions

Fees for his Travel.

[So much of the laft recited Paragraph as refpects recording the Execution and Return in the Town Records,and the Appointment of the Appraifers, was enacted in October, One Thousand seven Hundred and Sixry-fix.] And be it further enacted by the Authority aforefaid, That all Executions iffuing out of the Office of the Clerk of the County Courts, or Superior Courts refpectively, and Executions granted by Juftices of the Peace, where by Law they have Authority to grant Exécution, may by the faid Juftices and Clerks refpectively, be directed to any of the Officers proper to ferve the fame, in any of the Counties in this State, in which the Perfon dwells, or the Eftate whereon the fame is to be levied is, at the Time of granting the person or the Execution: Which Officers to whom the fame is directed and delivered, eftate is, &c. fhall duly and faithfully ferve and return the fame according to the Directions therein given: Which being returned, fhall be kept on File in the Office out of which the fame iffued.

may be directed to any officer in the

county where

What time to be made re

turnable, &c.

And that all Writs of Execution fhall be made returnable within fixty Days or to the next Court (in Cafe fixty Days are remaining between the Date of the Execution and the next Court) at the Election of him that prays it out. And all Executions granted by a fingle Minifter of Juftice, fhall be inade returnable in fixty Days. And all Conftables, as well as Sheriffs, hall have Power to execute any Writ of Execution to them directed, within their own Precincts.

An