Method to be taken where notes or receipts

are lost, mislaid, or destroyed.

board, so stamped as aforesaid, of any hogshead of cask of tobacco, after such hogshead or cask of tobac-. co shall be delivered out from any of the public warehouses aforesaid; every person so offending, and being thereof convicted by due course of law, shall be adjudged a felon, and shall suffer as in case of felony.

XXV. And be it further enacted, by the authority uforesaid, That if any inspectors notes or receipts be casually lost, mislaid, or destroyed, the person or persons entitled to receive the tobacco by virtue of any such note or receipt, shall make oath, before a justice of the peace of the county where the same is payable, to the number or date of every such note or receipt, to whom, and where payable, and for what quantity of tobacco the same was given, and that such note or receipt is lost, mislaid, or destroyed, and that he, she, or they, at the time such note or receipt was lost, or mislaid, or destroyed, was lawfully entitled to receive the tobacco therein mentioned, and shall take a certificate thereof from such justice; and upon producing a certificate of such oath to the inspectors who signed such note or receipt, and lodging the same with them, the said inspectors shall, and are hereby directed, to pay and deliver to the person obtaining such certificate, the tobacco for which any such notes or receipts were given, (if the same or any part thereof, shall not have been before by them paid by virtue of the said notes or receipts,) and shall be thereby discharged from all actions, suits, and demands, on account of such notes or receipts: and if any person shall be convicted of making a making a false oath, or producing a forged certificate, false oath, or in the case aforesaid, he shall forfeit and pay twenty producing a shillings for every hundred pounds weight of tobacco forged certificate. contained in such certificate; and moreover upon conviction in any court of record, shall suffer as in case of wilful and corrupt perjury.

Penalty for

How levies,

officers fees

XXVI. And be it further enacted, by the authority quit rents, & aforesaid, That all tobacco due, or to grow due and shall be paid. Payable, for public, county or parish levies, or for quitrents, or for secretary's, clerks, sheriffs, surveyors, or other officers fecs, shall be paid and discharged by transfer notes, in the following manner: that is to say; all levies and quit-rents, shall be paid in some warebouse in the county where such levies are laid, and lands, chargeable with such quit-rents, lie; and all officers fees in the county where the person chargea

ble therewith lives, except such person shall have a plantation, with slaves thereon, in the county where the service is performed; and then all fees, (except secretary's fees,) shall be paid in such county: but the said levies, quit rents, and fees, due and payable in any county where no public warehouse is established, shall be paid at some warehouse in the next adjacent county.

XXVII. Provided always, That no transfer notes What notes of the preceeding year shall pass in any such payment, shall pass in nor no notes of the county of Prince-William shall payments. pass in any payment of levies, quit rents, or fees, becoming due in the county of Orange; and the notes of the warehouses herein after mentioned shall pass in payment of all quit-rents, levies, and officers fees, payable in the counties following: that is to say; the notes of Kemp's warehouse shall pass in the county of Gloucester; of Turner's and Bowlers, in the county of Middlesex; of Lawrence's, Gray's Creek, and Cabbin-Point, in the county of Isle of Wight; of Lawrence's, and all the warehouses above, on the south side of James river, in the county of Brunswick; and all the warehouses above Jordan's-Point, on the south side of James river, in the counties of Amelia and Lunenburg; of Wainwright's, Appamattox, Maycock's, Jordan's and Warrisqueake-Bay, in the county of Surry; of Warwick, Bermuda-Hundred, John Bowling's, and Cabbin-Point, in the county of Prince-George; of Turkey-Island and Hog Neck, in the county of Charles-City; of Littlepage's, or the Brick-House warehouses, in the county of James-City; of York, Roe's, and Hampton, in the county of Warwick; of Roe's, in the county of Elizabeth-City; of Page's and Meriwether's, in the county of King-William; of Todd's, Aylet's, and Layton's, in the county of Caroline; of Conway's, in the county of Spotsylvania; of Fredericksburg, in the county of Louisa, of Shoccoe's, Warwick, Crutchfield's, Rocky-Ridge, Page's, and Meriwether's, in the county of Albemarle; of IndianCreek, in the county of Lancaster; of Yeocomico, in the county of Northumberland; of Mattox, Machotack, and Falmouth, in the county of Stafford; of Princess-Anne and Norfolk, in either county; of any warehouse in Accomack or Northampton, in either county; of Acquia, in the county of Prince-William. XXVIII. And be it further enacted, That out of every hundred pounds of tobacco, paid in discharge of W-Vol. 6.

be made out

What allow quit-rents, secretary's, clerks, sheriffs, surveyors, or ances shall other officers fees, and so proportionably for a greatof such pub- er or lesser quantity, there shall be made the following lic dues and abatements or allowances to the payer: that is to say; fees to the For tobacco due in the counties of Goochland, Brunswick, Lunenburg, Orange, Amelia, Albemarle, and the county of Louisa, the person paying shall and may retain in his own hands, thirty pounds of tobacco for every hundred so due from him.

payer.

Proviso.

be laid in

For tobacco due in the county of Princess-Anne, twenty pounds of tobacco.

For tobacco due in the counties of Henrico, Caroline, Nansemond, Norfolk, Hanover, and Spotsylvania, fourteen pounds of tobacco.

For tobacco due in the counties of Prince-George, Surry, Isle of Wight, Fairfax, and Prince-William, twenty pounds of tobacco.

For tobacco duc in any other county, ten pounds of tobacco.

XXIX. Provided always, That where any person chargeable with officers fees, (except the secretary's fees) lives in another county, than where the service is performed, or the fees become duc, the same allowance shall be made to every such person as is by law settled to be allowed in that county where the service is performed, or the fees become due.

XXX. And for preventing all mistakes and conFor prevent- troversies concerning the allowances to be made, upon ing mistakes levies shall the payment of public, county, or parish levies; Be it enacted, That the levies aforesaid shall be all laid in nett tobacco. nett tobacco, and the abatement which ought to be made out of every creditor's claim, for convenience, shall be deducted out of such claim at the time of laying the said levies; which abatements are hereby settled and declared to be the same as are before mentioned and directed to be allowed, upon payment of quit rents and officers fees: but where any creditor by law or contract ought to be paid with convenience, in that case, no abatement shall be made to the people by the collectors thereof: and where any tobacco ought to be paid with cask, there shall be levied four per cent for cask, and no more: and there shall be also levied in all the said levies, six per cent, for collecting the same, and no more; which shall be paid and allowed to the respective collectors of the said levies. And for all tobacco paid and discharged in inspectors notes,

No abate

ment to be made in a payment with conve

nience.

Four per cent. to be allowed for cask.

allowed for

for quit-rents, secretary's, clerks, sheriffs, surveyors, Six per cent. and other officers fees, to the persons entitled to re collecting. ceive the same, there shall be paid and allowed by such persons to the sheriff or collector, six pounds of tobaceo, for every hundred pounds of tobacco so paid, and so proportionably for a greater or lesser quantity; and the said sheriff or other collector is hereby impowered to retain the same in his hands: and the Collectors shall pay the sheriff or other collector of the levies, quit-rents, and fees aforesaid, shall pay and discharge the same by they receivthe same notes which they shall receive in payment ed. thereof.

same notes

shall be tax

shall issue

XXXI. And be it further enacted, That during the Bills of costs continuance of this act, the clerk of the general court, ed in nett and of every county court in taxing the costs of any tobacco, and judgment or decree obtained, or to be obtained, shall execution deduct out of the said costs the same allowance for convenience as shall or ought to be made and allowed to the party first charged with the fees so taxed in the bill of costs by the respective officers; and execution shall issue for no more than the said costs amount to after the said deduction.

accordingly.

fees shall be

distrain and

sell.

XXXII. And be it further enacted, That all public, Public_dues county, and parish levies, quit-rents, secretary's, and officers sheriffs, clerks, surveyors, and other officers fees, pay- paid before able in tobacco, shall be paid and satisfied by the per- the tenth of sons chargeable with, and indebted for the same, to April, yearthe sheriffs or other collectors, by transfer notes, be- ly. fore the tenth day of April, yearly: And if any per- In case of son, chargeable with the levies, quit-rents, and fees failure, colaforesaid, shall neglect or refuse to pay the same, lectors may within the time aforesaid, it shall and may be lawful to and for the sheriffs and other collectors, immediately after the said tenth day of April, to distrain the goods and chattels of the person or persons so neglecting and refusing, and to sell and dispose thereof for tobacco, in the same manner as is directed by law for goods taken in execution; and the overplus, (if any be) after paying the said levies, quit-rents, and fees, and the charge of distress, which is hereby declared to be the same as for serving an execution, shall be returned to the debtor.

Goods dis

XXXIII. Provided always, That where any goods trained for or chattels shall be distrained, for non-payment of quit-rents, quit-rents, the same shall be redeemed by the payment redeemed, of money for so much as the said quit-rents amount to; or sold.

how to be

pay before

the last day of May, year

ly.

If they re

Collectors to and if not redeemed, the sheriff shall sell the same for account and money accordingly: and the sheriffs or other collectors of the said levies and fees, shall, before the last day of May, yearly, pay and deliver to each creditor, according to their respective debts or claims, all fuse or delay the inspectors notes he or they have received, in shall forfeit satisfaction thereof: and if any sheriff or other collec double the tor shall refuse or delay to make payment accordingvalue to the ly, if required, he or they so refusing or delaying, shall party griev forfeit and pay to the party grieved, double the value of the tobacco so refused or delayed to be paid: To be recovered, with costs, in any court of record within this dominion, if the debt due exceeds two hundred pounds of tobacco; and before any justice of the peace, if the debt be two hundred pounds of tobacco, or under. established. XXXIV. And be it further enacted by the authority aforesaid, That public warehouses for inspection of tobacco, pursuant to this act, shall be kept at the several places herein after mentioned: that is to say;

ed.

How to be recovered.

Warehouses

In the county of Accomack; at Pitt's landing, upon Pokomoke, and at Guilford's, where the warehouses are now kept, under one inspection; at Pungoteague, in the same county, and Nasswaddox, in Northampton county, where the warehouses are now kept, under one inspection.

In the county of Caroline; at Conway's, and Roy's. In the county of Charles-City; at Swinherd's; and upon the land of Richard Kennon, where the warehouses are now kept.

In Elizabeth-City county; at Hampton, upon Mr. Miles's lot.

In the county of Essex; at Bowler's, and on Piscataway creek, where the warehouses now are, uṇder one inspection; at Hobb's-Hole, at Layton's, and on Occupatia creek, on the land of James Garnet, where Robert Jones formerly dwelt, under one inspection.

In the county of Gloucester; at Gloucester town; at Eastermost river; at Deacon's neck, and Poropotank, where the warehouses are now kept.

In the county of Hanover; at Crutchfield's; and at Crutchfield's upper landing, upon the land of Mr. Page; and at Meriwether's.

In the county of Henrico; at Warwick; at Shoccoe's; and at Col. John Bolling's, where the warehouses are now kept; and at Bermuda-Hundred, and Turkey