commissioner's district wherein he resides after the ninth day of March in any year, it shall be the duty of such person 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 commissioner 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 forteit and pay treble the amount of the sum at which such horse or ass shall cover for the season, to be collected and accounted for by the sheriff on oath, for the use of the commonwealth. 1802. 3. And be it further enacted, That upon any persons producing to Taxes on merthe commissioners of the revenue, for the coun y, district or corpo- chants. ration, or to the clerk of the court, if there be no commissioner, a receipt for the sum of forty dollars paid to the sherifi or collector, such commissioner shall grant to such person, a license to seil 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 retail such goods for the same time. And if any person shall sell such merchandize either by wholesale or recil, 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 be 366 d evidence whereupon to charge the sheriff or collector: Provided cways, that if there be no sheriff or collector, the clerk of the cot 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 commissioner shall 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 nevertheless, That not above one tax shail be paid on account of so seiling 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 provided also, That no- Proviso. thing contained in this, or any other act, shall be so construed as to impose a tax on planters or farmers, for selling salt, iron or steel, (b) to their neighbors, purchased as a return load for 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 next, and shall be good and effectual for and during the term of one year. vided, That if any new store shall be opened on lard, between the 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 ene year; and its amount shall be specified in the license, and in the commissioner's return. Pro Construction as to liccis s 10 4. And be it further enacted, That the act concerning hawkers and pedlars, shall be so construed as to make it necessary for cach haw ker and pedlar to obtain a license; that it shall be the duty of the lakers, a (a) Altered from five hundred dollars, as in former acts. (b) This proviso extended to sugar, cofre, tea and spias, acts of 1804, chap. 1, sec. 3-1805, chap. 1, page 1. 1802. Clerks to record commissioners to report to the courts of their respective counties, such merchants, hawkers and pedlars 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 licenses of haw- obtaining a license to sell goods, wares and merchandise, shall in the kers, &c. 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 failure, each hawker and pedlar, 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 court 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 aushall account for ditor a list of all hawkers and pediars 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 Deçember in every year, account on oath to the auditor of public accounts, for all taxes received by them, by virtue of their offices, previous to the first day of September, in such 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. When clerks taxes received by them. Repealing clause. How judgments against sheriffs, tained. 6. And for the more effectual collection of the taxes as aforesaid, &c. may be ob. 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 entituled, "An act concerning hawkers and pedlars," any law to the contrary notwithstanding, Licenses where 7. A list of all licenses granted to merchants, shall be returned by to be returned. the commissioner granting the same to the county or corporation (a) Eighteen months by all subsequent revenue laws. 1802.. courts for their examination, after which the said lists shall be delivered to the said sheriffs or collectors, who shall annually, on or before the first day of October next, after the receipt thereof, account Sherifis, &c. to for and pay the same into the public treasury. collect ficer se t. X. 8. This act shall commence and be in force from and after the Commencement. passing thereof. CHAP. XIX. An Act to appropriate the Fublic Revenue, and for other purposes.* 1. [Passed January 28, 1803.] Beteget du tes que pro hundred and ninety-eight, and all other branches of the public reve- Acts to appropriate the public revenue are varied almost every session according to the exigencies of the government. It is worthy of remark, however, that in the restrictions upon the discretion of the executive as to the appropriation of the contingent fund, and the surplus of other funds, scarcely any two laws speak the same language. In the present act there is a proviso, that the sum appropriated for the contingent expenses of government should not include such expenses as may be incurred in repelling invasions and suppressing insurrections, and such other cases as may result from unexpected necessity; a provision which is not to be found in any subsequent appropriation law. In the session of 1503, (chap. 2. sec. 4, page 17,) the executive were expressly authorised to supply the deficiency of one fund appropriated, from the surplus of others. In 1804, (chap. 3, sec. 2, page 5,) this power is expressly taken away. In the act of 1805, (chapter 2, page 1,) no restriction on the discretion of the executive is inserted. During the ses sion of 1805, a severe conflict arose between the two houses, respecting the constitutional power of the senate to amend an appropriation bill. The house of delegates passed a bill "To appropriate the public revenue," which contained a clause restraining the executive from applying the surplus of one fund to make good the deficiency of another. The senate proposed several amendments, one of which was 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 amendments of the senate were taken up by the house of delegates, they entered into a resolution declaring that an appropriation bill was a more, bill, which, by the constitution, the senate had no power to amend, and immediately afterwards, a nimously rejected the amendments. (Journal of the house of delegates, pages 1, 105.) The senate unanimously adopted a counter-resolution, asserting that anony bill was no other than a bill providing for the ir position of taxes, which alone they were restrained from amending by the eighth section of the cerstitution, and contended 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. page 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 of delegates, under the same title, and containing nearly the provisions insisted upon by the senate, in their amendments, (Journal of the house of delegates, page 106,) which passed the senate, without opposition. (Journ. sen. page 90.) A similar conflict took place between the two houses in the same session, on the bill" To provide more effectually for the collection of taxes," which terminated nearly in the same way. 1802. Public stock to be sold in aid of the general fund. A sum to be paid to Robert Tuck er's executors. Commencement. for compensation to the commissioners of the revenue, sixteen thousand five hundred dollars; for pensioners, six thousand five hundred dollars; for the public guard in the city of Richmond, sixteen thousand five hundred dollars; for removing criminals from the district jails to the penitentiary, and charges of their confinement, four thousand dollars; for public warehouses, two thousand dollars; for carrying on the work of the public warehouse on the James River Canal, four thousand dollars; for public services of the clerks of the district courts, one thousand eight hundred dollars; for interest on public debt, including paper money funded, military certificates, loans and money paid into the treasury for the payment of British debts, twenty-eight thousand two hundred and fifty dollars; for defraying the expenses of representation to congress, three hundred dollars; for the purchase of arms, being the sum remaining unexpended of the appropriation of last year, to enable the executive to carry into effect a contract heretofore made, twenty-two thousa d six hundred and ninety-three dollars and seven cents; for materials, artificer's pay, and other expenses in carrying on the manufactory of arms, forty-five thousand dollars; for collecting and preserving public ordnance, one thousand dollars; for completing, except the foundery for cannon, the arsenal and manufactory of arms, ten thousand dollars; for the Appomattox company, five hundred dollars; for deficiencies of appropriations of last year, ten thousand dollars; and for the contingent expenses of the government, twelve thousand dollars; Provided, That the last mentioned sum shall not include such expenses as may be incurred in repelling invasions and suppressing insurrections, and such other cases as may result from unexpected necessity. 2. And be it further enacted, That the executive shall carry on the operations of the warehouse on the James River Canal, and completing the arsenal and manufactory of arms, in such manner as not to expend more than the sums herein before specifically appropriated, and that the establishment of a foundery, be suspended during the present year. 3. And be it further enacted, That the treasurer of this commonwealth, shall be, and he is hereby authorised and required to sell for the best price he can obtain, the stock of the United States at this time owned by the commonwealth, and the proceeds thereof, shall be placed in the public treasury, and together with the resources herein before mentioned, shall constitute the general fund, subject to the appropriations herein before made: Provided, That the six per cent. stock shall not be sold at less than nineteen shillings and six pence in the pound; and the three per cent. at less than ten shillings. and nine pence in the pound. 4. Be it further enacted, That the treasurer be, and he is hereby authorised, on warrant on the auditor, to pay to the executors of Robert Tucker, deceased, on application, the sum of four thousand dollars, in part of the debt due the said Tucker, and that the auditor liquidate the said debt, and report the same to the executive, to be laid before the assembly, at their next session. This act shall commence and be in force from and after the ing thereof. pass CHAP. XX. An Act more effectually to provide for the payment of taxes upon lands within this Commonwealth.* 1. [Passed January 29, 1803.] WHEREAS numcromonwealth, crued to this commonwealth, from the want of an adequate mode for the subjection of lands to the payment of taxes: And whereas it is a principle in well organized governments, that property should be holden subservient to the purposes thereof.j 1802. Preamble. location for non paymentoftaxes. 2. Be it enacted, That when the taxes upon any tract or survey of Land forfeited land, shall have remained unpaid for the space of two years, such and subject to a tract or survey of land, shall be forfeited to the commonwealth, and subjec, to location, according to the terms prescribed by an act, entituted “An act, for reducing into one, the several acts concerning the land office, ascertaining the terms and manner of granting waste and unappropriated lands, for settling the title and bounds of lands, directing the mode of processioning, and prescribing the duty of surveyors," so far as the said act applies to waste and unappropriated land, and not to forfeited land; and title thereto shall be acquired by the said location, and by the payment of the taxes due upon such tract or survey of land: Provided nevertheless, That the tract or sur- How the original vey of land so as aforesaid forfeited, shall be subject to the redemp- owner may retion of the former rightful and proper owner, at any time within one deem land so for year after such forfeiture shall have accrued, upon the payment of the taxes due thereupon, with interest upon the same from the time they became payable. feited. 3. And be it further enacted, That at any time within six months Auditor to pub. after the annual return of the list of insolvents or delinquents for the lish this act. non-payment of the taxes upon land into his office, the auditor of this commonwealth shall cause this act to be published for three several times in the gazette of the printer of this commonwealth, and in some newspaper of general circulation, published at the seat of the general government: Provided always, That nothing in this act shall made until the be so construed as to authorise the location of any lands within the time for redemppurview of this act, before the expiration of the time limited for the tionexpires. redemption thereof; nor to affect the rights of infants, femes covert, Infants, &c. exor persons of unsound mind, until one year after the disabilities shall cepted. have ceased. No location to be 4. All acts and parts of acts, within the purview of this act, are Repealing hereby repealed. clause. 5. This act shall commence and be in force from and after the first Commencement. day of March next. The operation of this act suspended till the first day of March, 1807, by act of 1805, see post ch. 79. And by act of 1896, post ch. 109, lands forfeited to the commonwealth on account of the non-payment of taxes, shall not be subject to location, but may be redeemed by the former rightful owner within the periods and upon the terms therein mentioned. † In 1790, (chap. 5, pa. 5 of sess. acts,) all laws subjecting lands to be sold fa̸e Laxes were repealed. |
