IN THE TWENTY-SIXTH YEAR OF THE COMMONWEALTH. 415 the ninth of March next, fhall be liable to a treble tax, to be paid by the owner of the place at which he fhall ftand, upon whom it thall be diftrainable by the fheriff, as if it had been entered in the commiffioner's book: for two-thirds whereof the fheriff fhall be accountable to the public, and in cafe of failure to pay the fame, fhall forfeit two hundred dollars, to be recovered with cofts, on motion, after ten days notice by the auditer, for the ufe of the commonwealth: Provided, that any perfon fo bringing fuch horfe or afs into the ftate, entering him with the commiffioner within ten days thereafter, and paying the tax to which he would have been liable had he been duly entered, to the theriff or collector, fhall be abfolved from the faid penalty, and the faid commiffioners fhall fubjoin the faid horfe or afs to the lift of taxables.

II. AND be it further enacted, That upon any perfon's producing to the On licenfes to fell mercommiffioner of the revenue for the county, diftrict, or corporation, or to the chandize. clerk of the court, if there be no commiffioner, a receipt for the fum of forty dollars paid to the fheriff or collector, fuch commiffioner fhall grant to fuch perfon, a licenfe to fell merchandize of foreign growth or manufacture by wholefale and retail, for and during the term of twelve months; or if the faid receipt fhall be for fifteen dollars, fuch perfon fhall in like manner receive a licenfe to retail fuch goods for the fame time. And if any perfon fhall fell fuch merchandize either by wholefale or retail, on land, or on board any veffel, without having obtained fuch licenfe, fuch perfon fhall forfeit and pay five hundred dollars, to be recovered by the commiffioner in any court of record, on ten days previous notice; and to be paid to the fheriff for the ufe of the commonwealth; of which licenfes and fines, the commiffioners fhall annually in their books, return a lift to the auditor of public accounts, on or before the fifteenth day of September, specifying names, which fhall be good evidence whereupon to charge the fheriff or collector: Provided always, That if there be no theriff or collector, the clerk of the court fhall 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 commiffioner of the revenue, fuch commiffioner fhall grant to fuch perfon a license to fell in the fame manner as if the money had been paid to a fheriff or collector: Provided nevertheless, That not above one tax fhall be paid on account of fo felling at one and the fame ftore; and if any paid for felling at one perfon fhall poffefs two or more ftores, he or the fhall pay one tax for each ftore; And provided alfo, that nothing contained in this, or any other act, fhall be fo conftrued as to impofe a tax on planters or farmers for felling falt, iron, or fteel, to their neighbours, purchafed as a return load for their produce carried in theirt waggons, or otherwife, to market. All the faid licenfes fhall be taken out previous to the first day of May next, and fhall be good and effectual for and during the term of one year. Provided, That if any new store shall be opened on land, between the first day of May, and the fame day in the following year, the faid tax fhall be apportioned according to the time then to come of one year; and its amount shall be specified in the licenfe, and in the commiflioner's

return.

Only one tax to be

ftore.

No tax to be received

for felling falt, &c. in certain cafes.

III. AND be it further enacted, That the act concerning Hawkers and Hawkers and pedlars Pedlars, fhall be fo conftrued as to make it neceflary for each hawker and ped- to obtain licenfes. lar to obtain a license, that it fhall be the duty of the commiffioners to report Proceedings against to the courts of their refpective counties, fuch merchants, hawkers and pedlars them for failing to do as neglect to comply with this act; and on fuch report, it fhall be the duty of fo.

the faid court to direct procefs against all delinquents fo reported.

IV. BE it further enacted, That each hawker and pedlar, after obtaining a Licenfes of hawkers licenfe to fell goods, wares and merchandize, fhall in the court of each county, and pedlars to be re

in which he offers goods for fale, enter of record his licenfe obtained for vend- corded.

ing goods, wares and merchandize, for which he shall pay twenty-five cents

to the clerk, and in cafe of failure, each hawker and pedlar shall be fubject to

the fame penalty as if he had no fuch licenfe. The clerk of each court shall on

each court day throughout the year, caufe a lift of fuch licentes as are recorded Duty of clerks relative by him to be stuck up in fome public place in the courthoufe, expreffing when to fuch licentes. each licenfe was granted, when it will expire, and by what court it was granted, and in cafe of failure, fuch clerk for each omiflion shall forfeit and pay the lum of fifty dollars, to be recovered by motion of the commiflioners, in any court of record, ten days notice thereof being firit given. For every license granted by a commiffioner under this act, he shall be entitled to twenty-five cents, which shall be paid to him out of the public treafury, on warrant of the audifrom in the roll. the in the roll.

Clerks of courts to return an account anuually of taxes received by them.

Sheriffs and others to

tor of public accounts, after his lift of licenfes shall be returned to the auditor as aforefaid. Clerks of courts shall annually on or before the first day of October, return to the auditor a lift of all hawkers and pedlars' licenfes granted by their respective courts, previous to the first day of September in every year, and every clerk neglecting this duty fhall forfeit fifty dollars, to be recovered in the general court, by motion, on ten days previous notice. The clerks of courts hall alfo, on or before the fifteenth day of December in every year, ac count 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 fuch year. So much of the act paffed at the feffion of Affembly which commenced in December, one thousand seven hundred and ninety-eight, intituled, "An act to impofe certain taxes on law procefs, and for other purposes," as is contrary hereto, fhall be and is hereby repealed.

V. AND for the more effectual collection of the taxes as aforesaid, and have notice of motion. others which may become due to the commonwealth, Be it further enalted, That ten days previous notice shall hereafter be neceffary to any fheriff, collector, clerk, infpector, 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 fheriff or collector fhall at any time be allowed to return any lift of infolvents, or have any credit therefor after twelve months fhall have expired from the period of the taxes becoming payable by fuch theriff or collector, to which fuch lift relates. A commiflion of five per cent. and no more shall be allowed the theriffs and collectors for the collection of taxes on licenses to be granted to merchants under this act, and on licenfe to be granted to hawkers and pedlars, under an act intituled "An act concerning hawkers and pedlars," any law to the contrary notwithstanding.

Duty of commiffioners.

Commencement of this

Ad.

VI. A LIST of all licenfes granted to merchants fhall be returned by the commiffioner granting the fame to the county or corporation courts for their examination, after which the faid lifts fhall be delivered to the faid theriffs or collectors, who fhall annually on or before the first day of October next, after the receipt thereof, account for and pay the fame into the public treasury. VI. THIS act fhall commence and be in force from and after the paffing thereof.

I.

BE

CHAP. CCLXXXVI.

An Act to appropriate the Public Revenue.

[Paffed the ift of February, 1802.]

of

E it enacted by the General Affembly, That all taxes, and arrearages of taxes, except arrearages of taxes due prior to the year eighteen hun dred, and all other branches of revenue, which shall arife to the commonwealth, prior to the first day of January eighteen hundred and three, shall conftitute a general fund, and be appropriated in the following manner, to wit: To the payment of all unfatisfied warrants charged on the faid taxes by the aft of the laft feffion of Affembly appropriating the public revenue; to the payment forty thousand dollars for the expenfes of the General Affembly, at their next feffion; fixty-one thousand dollars to the officers of civil government; four thou fand five hundred dollars to the officers of militia; twelve thoufand five hundred dollars, the expenfes of examining and trying criminals in the county and district courts; fix thousand dollars for flaves that may be executed; two thousand dollars for flaves that may be tranfported; four thousand dollars for expenfes of guards over criminals in the county and diftri&t jails; five thoufand dollars for the lunatic hofpital; thirteen thousand five hundred dollars to the commiffioners of the revenue; four thousand five hundred dollars to penfioners; one thousand dollars to the Upper Appamattox canal company; t thousand dollars for the Difmal Swamp canal company; fourteen thousand dol lars to the guard to be kept at Richmond; twenty-one thousand dollars for completing the arsenal and manufactory of arms; forty-fix thousand dollars artificers' pay, and for materials, including tools for carrying on the faid manu factory; two thoufand five hundred dollars for removing criminals from the diftrict jails to the penitentiary houfe; four thousand dollars for charges on account of criminals confined in the penitentiary-houfe; twenty thousand dol

• fo in the rall.

lars for completing the penitentiary buildings; feven thoufand five hundred dollars for charges on account of public warehouses; one thousand feven hundred dollars for public fervices of clerks of diftrict courts; twenty-eight thoufand two hundred and thirty dollars for intereft on paper money funded, interest on military certificates, and intereft on loans, including intereft on money paid into the treasury for British debts; fixty-three thoufand feven hundred and feventy-three dollars for the purchase of arms under contra&: heretofore entered into by the Executive; one thoufand dollars for collecting and preferving the public ordnance; twenty thousand dollars for the payment of all fums directed to be paid by the prefent General Affembly, for which no provifion has been made; and twelve thousand dollars for contingent expenfes, not including therein, fuch as may be incurred for repelling invafions or fuppreffing infurrections, and fuch other cafes as may refult from neceffity.

Lifts of licenfes to merchants, &c. how to be made up.

II. AND be it further enacted, That all certificates iffued by the treasurer Cert ficates receivable or by the auditor of public accounts to individuals for debts due to them by for arrears of certain the commonwealth, fhall be receivable by the sheriffs or collectors in the col- taxes. lection of all arrearages of taxes due prior to the year one thousand seven hundred and ninety-eight; and the faid certificates fhall be received by the treafurer from the fheriffs or collectors in difcharge of the aforefaid arrearages of taxes; lifts of licenses granted to merchants and to hawkers and pedlars, and directed to be returned to the auditor's office, on or before the firft day of October in every year, fhall be made up to the firft day of September in the fame year, and the dates of the faid licenfes as well as the names of the perfons to whom they have been iffued, fhall be specified in the faid lifts. III. ALL acts, and parts of acts, coming within the purview of this aft, fhall be and the fame are hereby repealed.

Repealing claufe.

IV. THIS act shall commence and be in force, from and after the paffing Commencement of this thereof.

act.

CHAP. CCLXXXVII.

An Act to amend and reduce into one act the feveral acts concerning Pilots, and

W

regulating their Fees.

[Paffed the 23d of January, 1802.]

HEREAS great inconvenience is experienced from the multiplicity of Preamble. laws on the fubject of pilots, which will be better understood and obferved, if amended, and brought into one view:

1. BE it therefore enacted by the General Affembly, That Paul Loyal, and Robert Barron of Norfolk, William Tea, and William Pritchett of Portfmouth, and Edward Cooper, James Latimer, James Cunningham, Francis Ballard, John Parish, James Wood, and William Banks, be, and they are hereby appointed examiners, any three of whom may examine and admit as pilots thofe who are qualified according to the regulations herein after expreffed.

Examiners appointed,

II. EVERY examiner now, or hereafter to be, appointed, fhall before he To take an oath. enters on the duties of his office, take an oath before the court of the county

where he refides, that he will faithfully and impartially, execute the duties by

this act enjoined.

III. WHENEVER a vacancy fhall happen by the death or refignation of Vacancies in examiners any examiner, the court of the county or corporation where the examiner fo how filled.

dying or refigning refided, fhall and may appoint fome proper and difcreet per

fon to fill fuch vacancy; Provided a majority of acting magiftrates are prefent

when fuch appointment is made.

IV. EVERY perfon applying to be examined, fhall produce a certificate Perfons applying to be from the court of the county or corporation where he refides, of his honesty and examined to produce good demeanor, and that he is a citizen of this commonwealth; and moreover, certain certificates, &c. thall produce fatisfactory proof to the examiners, of his having ferved as an apprentice to fome branch-pilot in this ftate, for the term of five years. If, Branches to be given to apon fuch examination, fuch perfon be found properly qualified to act as a pilot, Fee therefor. those qualified, the examiners or any three, fhall grant him a branch, upon his paying down to them five dollars, and entering into bond with fuch fecurity as the board of on obtaining a branch. examiners fhall approve, in the penalty of five hundred dollars, payable to the governor for the time being and his fucceffors, with a condition for the faithful performance of the duties required by this act; which bond fhall be Fff

Bond, &c. to be given