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GEORGII II,
Regis Magnæ Britannia, Francia, et

Hiberniæ, vicesimo nono.

At a General Assembly, begun and held at Robert Dille

the Capitol, in Williamsburg, on Thurs- Governor dlay the twenty-fifth day of March, in the twenty-ninth year of the reign of our sovereign Lord George II. by the grace of Goil, of Great Britain, France, and Ireland, king, defender of the faith, &c. and in the year of our Lord, 1756, being the first session of this Assembly.

CHAP. I.

In Het for raising the Sum of Twentyfive Thousand Pounds, for the better protection of the Inhabitants on the Fron. tiers of this Colony, and for other purposes therein mentioned.

1. WHEREAS it is necessary that the troops rais- Preamble. ed for the protection of the frontiers of this colony should be augmented, and money raised for their support and maintenance: Be it therefore enacted, by the Lieutenant-Governer, Council, and Burgesses, of this present General Assembly, and it is hereby enacted by the authority of the same, That the sum of one shilling, or ten pounds of tobacco, at the option of the payer, The tax and shall be paid for every tithable person in this colony, how to be to the sheriff of the county where such tithable shall

collected. be listed, by the person inlisting such tithable, on or

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before, the tenth day of April, one thousand seven hundred and fifty-eight, and the further sum of one shilling, or ten pounds of tobacco, for every such tittable, shall be paid, in like manner, on, or before, the tenth day of April, one thousand seven hundred and fifty-nine; and the farther sum of one shilling, or ten pounds of tobacco, for every such tithable, shall be paid in like manner, on or before the tenth day of April, one thousand seven hundred and sixty, which shall be collected by the sheriffs, according to the lists of tithables taken, and subsisting at the time of payment in each year. And where any sheriff shall discover any tithables not inlisted, such sheriff is hercby impowered and required to collect and levy the said duties respectively, upon the person so discovered, and account for, and pay the same, in like manner, as if such tithable had been inlisted. And that the sum of one shilling, or ten pounds of tobacco, at the option of the payer, for every hundred acres of land, and after that rate, for a greater or lesser quantity, shall be paid by the owner or proprietor thereof, on the said tenth day of April, in each of the said years, to the sheriff of the county, wherein such land shall lie, and to be collected by, and according to the rent-rolls delivered to the sheriffs respectively, for the collection of his majesty's quit-rents, in cach of the said years. And from the proprietors of lands, in the Northern Neck or territories of the right honorable Thomas, lord Fairfax, by, and according to the accounts by them delivered to the sheriffs, which they are liereby required to do, in each of the said years, in the manner, and at the time, directed and prescribed by one act of Assembly made in the twenty-ninth year of the reign of his present majesty, intituled, An Act for raising the sum of forty thousand pounds for the protection of his majesty's subjects on the frontiers of this colony; and every person failing so to do, shall forfeit and pay the sum of ten pounds for every such failure, and the sheriffs of the several counties, within the said territory, are hereby required to collect the said land-tax from the said proprietors, according to the accounts so to be delivered to them respectively, and in case of failure in payment of the said land-tax or poll.tax at the times before limited for the payment thereof respectively, it shall be lawful for the sheriff of each county in this colony, to levy the same by distress, and sale of the

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slaves, goods and chattels, of the person so fajling, in like manner, as is provided in case of other distresses; and where there are no effects to be found upon the lands hereby chargeable with the said land-tax, it shall be lawful for the sheriff of the county, where such lands lie, or the sheriff of the county, where the proprietor of the said land lives, to levy the said tax upon the estate of such proprietor, wherever the same can be found.

II. Provided, That nothing in this act contained, as to the payment of the said táxes, shall extend to the

Whoes inhabitants residing on the waters of the Missisippi, emptes. and in the county of Hampshire, who are hereby exempted for themselves and other tithables on the said waters, and within the said county of Hampshire, from the payment of the said poll-tax, and also from the payment of the said land-tax.

Ill. And be it further enacted, by the authority aforesaid, That the several sums of money to be collected, Taxes to be by virtue of this act, for the said land and poll tax, for, on oath, shall be by the sheriff's respectively, accounted for upon by the sheroath, and paid to the treasurer of this colony, for the itf. time being, appointed by, or pursuant to an act of Assembly, on, or before, the tenth day of June next following the time herein before limited, for payment of the said taxes in each year, after deducting five per centum for each sheriff's salary in collecting the same, and be accounted for by the said treasurer to the General Assembly, after deducting two per centum for his salary, in receiving and paying the same.

IV. And be it further enacted, by the authority afore-Sheriff's to said, That the sheriff of every county shall, on, or be- give bond, fore, the first day of December, in each of the said &c. years give bond and security before the court of the county, whereof he is sheriff, for the due collection and payment of the said duties, so to be collected by bim the year ensuing. And if any sheriff shall die, or be removed from his office, after having given such bond, and before the collection is made, for which such bond was given, the succeeding sheriff shall, in like manner, give bond and security at the time he shall be sworn into his office, and shall collect, levy, and account for so much of the said taxes, as shall remain unpaid to the sheriff so dying, or being removed. And if any sheriff shall refuse, or fail to give security according to the direction of this act, the county-court is hereby

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impowered and required to appoint some other person
to collect the taxes imposed by this act, and directed
to be levied by such sheriff, and the person so appoint-
ed, shall give bond and security in like manner, and
shall have power and authority, and is hereby requir-
ed to collect, levy, and account for the said taxes, in
the same manner, as is directed in case of the sheriff;
and if the sheriff or collector shall refuse or neglect to
account for, and pay the said taxes, according to the
directions of this act, after deducting the several sums
chargeable to persons who have no visible estate in
his county, it shall and may be lawful for the general
court, or the court of the county whereof he is sheriff
or collector, upon a motion to them made by the trea-
surer, to give judgment against such sheriff or collec-
tor, and his security, for all the money wherewith he
is chargeable by virtue of this act, and thereon to
award execution, provided that such sheriff or collec-

tor have ten days previous notice of such motion.
Where the

V. And whereas many sheriffs of this colony have
sheriffs have failed to give security according to the directions of
failedin their
duty.

former acts of Assembly, for collecting the taxes here-
tofore laid and assessed, but have notwithstanding re-
ceived large sums of money and tobacco for such tax-
es, and have failed to pay the same to the treasurer,
according to the directions of the said acts: Be it fur-
ther enacted, by the authority aforesaid, That if any
such sheriff shall fail to account for, upon oath, and
pay all such sums of money or tobacco as they shall
have received for such taxes, to the treasurer of this
colony, within two months after the passing of this
act, such sheriff sball forfeit and pay the sum of five
hundred pounds to our sovereign lord the king, to, and
for the same uses as the taxes laid by this act are ap-
propriated, and it shall and may be lawful for the
general court, or the court of the county whereof he is
sheriff, upon a motion to them made by the treasurer,
to give judgment against such sheriff, for all the mo-
ney or tobacco which he has received by virtue of the
said acts, and also for the said sum of five hundred
pounds, and thereon to award execution, provided that
such sheriff have ten days previous notice of such mo-

tion.
Indemnifica-

VI. And be it further enacted, That all persons who tion to per have duly paid their taxes to such sheriffs, not having paid their, given security, as aforesaid, shall not be obliged to

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