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An Act to impose taxes for the support of Government. 1802 4 (1802)

handle is hein.slavery/ssactsva0067 and id is 1 raw text is: E 41
C   I.APT ER       IT.
An ACT, to impose taxes/Jor the support of Goterhment.

'F'xes iiiipolcd,

Taxes ia merchatsi.

(Paffed, January 28i t8os.
SEC. . Is-E ;t enaed by the Geeral Avseinbly, That the public taxes for the vear one
-Uthoufavd eight hundred and two, (hall he ris foilows, to wit : -on  lands for
every hundred dollars value, agrecably to the equ.iing law, fi'rty eight cents ; for every
flave alove the ace of twelve yeais, except fuelh as have been, or Ihall lIe exemp'ed, he
reafon of ie or infhrmitv, bv the rcfpedtive C.iunty or Corporation Cors, forty-four
cents ; for every Stud Hl-lrf and Jack Afs, twice thb prici at which fuch Hoife or Afs,
covers a mar, for the feaF-n ; for .U other liorfes, Mules, Mares and Colts, twelve
cents each ; for every ordinary licenile, twelve do:l;als arid fifty cents ; for every four
wheel'd ridihg carriaF,.c, ex,: pt Plhotons.and Staz,,e W;iggons, one dollar and twventy,
live cente per wheel ; t r all Phletons and Stage WVaggons, eighty foir cents Oer wheel
hi d for evety other riding carriage with two wheels; forty.thiee ctots per wheel ; for
all lts and hnifcs in town, one..l Par and fifty-fix cents; on every hundred doll.rs of
tite ent thereot, to be aftceltained by the rent paid by the tenant, an'i where fuch houfr
or lot is in the occunation of the proprietor, the yeirly rent er value thereof (hall be
aicertamned by the Cominiflioners of the revenue, or either of thcm, bt a comparifon of
its value with other htufes or lots a0 ual!v rented •: Prov;ded, That the owner or propi i.
etor of any fuch houfe or lot, if lie' thinks hiriflf grieed hy fuch valuation, may appeal
to the Court hv, whom the C nmiflione s were appointedi vvhofe jiidgmtr as ho the
yearly rent or value, Ihall be final. The ftiid Commiflioncisvi either of them to afcer-
taial the rent pai'l on houfesor lots ailUally leafrd, may call on the tenant or proprietdr
to d-t l.re on oarth or folemn affirmaliun, vhat is the afniiunt ol die rent paidtfor the fame;
ard tvcry peit ,u f) callc. on, and reflufing to declareflall forfeit, and pay the fum of
tlrcc hundied d.llars, to be recoveied by motion, ort ten days previous ioticecto be neiiid
by the Cmifi honeru s (.f tile revenue, or either of theru;P'ro-'ided, that no taxs (hall be
c llc.ed on lan-isj1 ts, houfes or other propei ty belonging to this Cominr.nwealth, or
to any C.,unty, T.-wn, College, Houfes for divine wefhijl, or femrinary bf learning
cveryN coveringz hoife or jai k Afs which (hall not he duly eneredas fuch,'with thie Comh
rniulroners of the tax,anol .ll Iu'i Htf s and Afres brought intothis Comirnonwe-Ih !u -
fequent to the ninth  .f Ma, cli next, Iha I be lialile toa treble tax,to be paid by the owner
of the place at which lie Ihall fland, opon whom  it lhall be difiainable by the iheriff, as
it it had been entcr.d in the CommiIlioner's book ; for two-thirds whereof, the flicritt
(hail he at couitable to tile piblic ; dl in care of failtire to pay the fame, (hall fofeit
two hundir d -|oars, to lie recoveed'with cols, on motion, after ten davs notice by the
Au itor, for the ufe of tle Commonwealth ; Provided, that any peifn fP bringing fuch
-nr fe or Afs into the flute, interinf.2 him w ti Ohe Comiiissi-.ner within tel das thte
aertel, and paying the tax to which lie w.-uld have been liable; had lie beeu duty entered
to the Ileria'ro: ccollerkor, (hall be ahfoled fri'i the faid peialty; andjhe faid Comnsiflfi-
baers (hall fubjoiu the faid Horfe or Afs.to the lilt of taxables.
Sec. 2. And be it friiPthcr enacted, That when any perfon (hall renve any Stud Horfe
br Jack Afh out t tile limits of the County or Conmtnifione:.. dilfriat wherein he' refides
after the ninth day, I V'aicl its any year, it fliall be thedtitvofft lcl petiue retroving fi ch
Horfe or Afs as aforefaid, to pro.4;c6 to the Shcriil'of the County, into which ruch horfe
or afs is to remnovedi a cetificate from the Coinifi:e)nr of the County or l)iflr'iat frori
which fuch horfe or afs is removed, ihat fuch hot e or afs has been duly enteritd  With
fuch Con.nmiffioner and the fum at which fItc  horfe or afs is tutcrcd for thi    afbh ;
every rerfon failing as aforefaid, lihal forfeit and pay treble the -amount of the fNl at
which ruch horfe or afs ihall cover for the feafun to be colicvted and accounted for by
the Sheriff on oath,. for the ufe of the Conimonwialth.
See 3. And be it f'thr enacted, T'iat tipon any perrdns prolu'cing ii,the Commirnon-
ers of tihe revenue, for the County, I)iflria or Corporation, or to the Clerk of the*Court
if there be no Cormifioner, a receipt for the fum of forty dollars paid to tie Sherior
Colle6lor, fuch Commiflioner (hall grant to fuch perfin, a licenfe to fell irerchandize of
forei.,n growth or manufa~iure, by wholefale and retail, for an  duritig the term of twelve
months ; or it the (aid re-ceipt fhall be for fifteen dollars, fuch perfon 6bal in like man-
ner, receive a licenfe to retail fuch goo0h for tle fame time. And if any pedfii, (half fell
fuch mercliandize citl.er by wholefale or retail, on land, or on board any veffel, with-
out having ohtained fuch licenfe, fuch perfon fhall forfeit and pay one hundred dollars, to.
be recover( ly the Comni .nsicr in any Court of record, ont tendavs previousnotice; and
to he paid to tie Sheritffor the tife of the Commonwealth, of which lkeefis and finei
the Cnimmiflimers flhall annually in their books, return a lift to the auditor of public ac-
counts, -n or before the fifteenth day of September, fpecifying naimes, which (hall be
good evidence whereupon ti charge the flieriffor colleffor : Piovided alruavs, that if
thtre be no ihcriff or col1fior, the clerk of the court fhall have a right to rcuei've tie tar

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