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![handle is hein.slavery/ssactsva0064 and id is 1 raw text is: A
'C
T
S
OF THE
GENERAL ASSEMBLY.
GHAPTER I.
An ACTi' laying TAXE S for the Support of Governmc nt.
(Passed J.nuary 25tb, o.2.]
Sec. BE it enacted by the General Assembly, That the public taes for the year one thou-
t.9 land eight huidr'd and one, ihal be as fillows, to wit: On lands for evety hun- Taxes on lands,
dred dollars value, agreeably to the pqualizing law, forty.eight cents ; for every fl(ve above flaves and otherpro-
the age of twelve years, except fuch as have ben, or i il I),e exempted, by reafon of age perty.
or infirmity by the rel'peCtive county or corporation courts, forty-four cents ; for every flud
hor'e and jack-afs, twice the price at which ruch horfe or afs covers a mare for the fearo. ;
for all other horfes, mules) ti,tre and coltu, t vev cents each ; for every ordinary licenfe,
twelve dollars and fifty cents; for evcry four wheeled riding carriase, except photons and
flage waggons, one dollar and twenty.five cents per wheel; for all phmtons and flage wag.
gons, eighty.four cents per whel; atid for every other riding, carrage with two whets, for-
ty-three ccnts per wheel ; for all lots and houls ti tovn, on,; tollar and fifty li ctnts, on
evely hlatideu adliars ot Ea.- r.at tiw-rcoi, to be t:mcertaimied by the rent paid by the tenant,
and where fuch hotie or'lot ii in the occupa:mI of thij proprietor, the yearly rent or value
thereof (hall bt aiccrtain-sd by tht cminafilfToners of the revenue, or either of then by a
compariflmm of. its value with other houfes or lots iaclually rented : Provided, that the owner
or proprietor of any fuch houtfe or lot, if he thinks hiinftlf aggrieved by fuc valua-,
tion, may appeal to the court by whor) tihe con millfioners were appointed, whore judgment
as to the yearly ren: or value, (hall he final. The raid conillioners or either of them to
afcertain tht rent paid on houfes or lots acually leald, may call on the tenant or proprietor
to declare, on oath or lhlemn atfirmatior, 'what is the amount of the rent paid for the tair ;
and every perfon lb callel on, an refuf;,] to decl tre, fhall forfeit and pay the ru11 of three
hundred dollars, to he recovered by m.tion, on ten days previouS notice to be made hy the
commillioners of the revenue or either of them % Prnided, that no taxes flall be colleaed,
on lands, lots, houfes or other property belonging to this comunioncealth, or to any county,
town, college, hourea for divine worlhip, or fc:.inar' of learning; every covering horfe or
ack ar'i which fliall not be duly entered with the commilloners of the tax. and all luch
iorfe and affes brought into this conmonwealth, Fiublfequent to the ninth of larch next,
hall be liable to a treble tax, to be paid by the owner of the place at which h (hall fland,
upon whom it flball be difirainable by the flieriffl, as if it had been entered in the commilli.
oners book: for two thirds whereof the (IIerifi' (hall be accountable to the public, and in
cafe of failure to pay the fame, fhall forfet two hundred dollars, to be recovered with coflts,
on motion, after ten days notice by the Auditor, for the u'e of the commonwealth: Pro.
vided, that any perfon fo binging ftch horfe or afs into the Rate, entwring him with the
commiffioner within tendays thereafter, and paying the tax to which he would have bren
liable had he beel duly entered, to the lheriff or collelor, (hall be abfolved from the t'aid
penalty, and the faid commiflioners flall fubjoin the faid horfe or ats to the lift of
taxables.
Sec. =. AN D 6e it further enacted, That upon any perfons producing to the Commilfl.
oner of the revenue or the county, diftrl&, or corporation, or to the clerk of the court, On licenfes, to fell
if there be .o commiflioner, a receipt for the rum of forty dollars paid to the fherift or col. merchandise.
lector, fuch commiffioner flhall grant to fuch perfons a licenfe to fell merchandize of foreign
growth or manufaclure by wholefale and retail, for and during the term of twelve months;
or If the fald receipt (hall be for fifteen dollars, fuch per'on (hall in like manner receive
a licenre to retail fuch goods for the fame time. And If ny perfon (ball fell fuch merchan,
dixe either by wholefale or retail, on land, or on board any vetel, without having obtained
:fuch licenfe, fach perfon 0all forfeit and pay five hundred dollars, to be recovered by the
commiflioner in any court of record, on teln days previous notice; and to be paid to the
JAerifT for the ufe of the commonwealths of which licenfes and fines, the condmifioners
1hall annually in their books, return, lift to the Auditor of Public Accounts, on or before
the fifteenth day of September, (pecifyig names, which fhall be goodevidence whereupon
to charge the (heriff or collectors Provided alwqq, That If there be no (herIfr or collector$
the clerk of the court (hall have a right to receive the tax, to be accounted for in like maW.
mer as other taxes by him received, which receipt being produced to the commffiloner of
the revenue, fuch commiflioner fhall grant to fich per on a licen'e to fell in the famd man.
tier as If the money had been paid to a (heriTf or colleCtor i Prouided neevrleu, That Only one tax to be
not above one tax haltl be paid on account of fo felling at one and the fame lore; and if paid for felling at
any perfon fhallpoffeli two.or mort Hore1) heor flie Ihall pay one tax for each flora j And.ore. one flore,
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