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SATURDAY, February 6, 179a.]
THE AUGUSTA CHRONICLE
AND
l GAZETTE of the STATE.
FRE EDOM of the PRESS, and TRIAL by JURY, (hall remain inviolate. Conjiitution Gtprgia.
AUGUSTA: Printed by JOHN E. SMITH, Printer to.the State; Essays, Articles of
Intelligence, Advertisements, (Ac. wiU be gratefully received, and every kind of Printing performed.
An A&
For impojing a Tax for the Tear
One Thousand Seven Hundred
and Ninety .
(Continued from our last.)
THE collectors of the refpeftive counties,
before they enter on the duties of their
office, (hall give bond with fufficient security
' as follows : For the county ~Li Chatham, in
the sum of eight thousand pounds ; for the
county of Effingham, two thousand pounds;
for the county of Burke, four thouland
pounds; for the county of Richmond, five
thousand pounds ; for the county of W likes
eight thousand pounds; for the county
of Liberty, five thousand pounds; for the
county of Glynn, one thousand pounds;, for.
the coumy o f Camden, two thousand pounds;
for the county of Wathington, two' thouland
pounds; fur the comity of Franklin, one thou
sand pounds; and for the county of Greene,
one thousand pounda, as pointed out in and
by the tax aft of one thousand seven hundred
and eighty-eight, and (hall a!fo take and fub
feribe the following oath, viz.
« i A. B. appointed Collector of Taxes
il for the county of do folenmly
« swear, that I will faithfully ddcharge the
“ duties required of me by law/ ,
And in case of the death, rertifa! or ne
gleft, of any such colleftor to enter into such
bond, or take such oath, then his Excellen
cy the Governor is hereby authorifed and re
quired to appoint some other person willing to
accept the fame, on the qualification aforefaid,
wholhall attend in each dillrict of the county
to receive such tax, and (hall previously give
public notice thereof, at lead ten days, of
the time and place of Ins attending; and if
he (hall prefmne to execute the said office, _
without tiie qualifications afoteiaid, he lhnll
forfeit and pay double the lum for each per
son’s tux he ffiah receive, to be recovered by
any person who lhaii inform and profecute
for the fame.
And be it enased by the authority aforefaid,
That all bonds and securities given by theicol
leftors appointed by or in purfuauce of this
Aft, Ha ill be transmitted by the persons tak
ing the fame to the Tveafury, ou or before
the firft day of August next, under the pe
nalty of five hundred pounds for every Fuch
negleft or refufal.
And be it further enaaed by the authority
aforefaid, That all persons whatsoever who
are podefied of any lands, granted to ot fur
vejed for them, or for any other person or
persons, Haves or carriages, either in their
own right or the right of any other pet ion,
or arc liable to pay any other tax by virtue
of this aft, Hull, on or before the firft day
of July, render a particular account thereof
in writing, upon oath or affirmation, fettiug
forth iu what county the said lands and ilaves
are, to the bed of his, her or their know
ledge, to the receiver of the diftrift wheicin
such pet ion r elides, at such time and place
as the laid receiver Hull direct auJ appoint for
be doing theieof, to that the fame be done
en or before the firft day of July aforefaid,
which oath or affirmation ffiall be in the words
Mlowiw| (
GEORGIA.
« I . do swear, (or affirm as the
u case may be) that the account which I now
*« give in, is a just and true account of all
«« the taxable property which I was poflefted
“ of, held or claimed on the firft day of Fc
«* bruary, one thousand seven hundred and
“ ninety, or was interefled in or entitled un
« to, either in my own right or in the right
« of any other person or persons whatsoever,
« as parent, guardian, executor, agent or
«« truflee, or in any other manner whatever,
“ according to the best of my knowledge, in
“ formation, and belief; and that I will give
«« a just and true answer to all lawful questions
« that may be asked me touching the lame,
“ and this I declare without any equivoca
tion or mental refetvation whatsoever. So
“ help me God.”
Which said oath or affirmation the said re
ceivers of tax returns are hereby refpeftively
duly authorifed and required to administer,
and that gratis.
Aud btit further enafied t That if any per
son or persons (hall be guilty of neglecting or
refuting to give in a return of his, her, or
their taxable property, or lhall be convifted
of "'fraud, or making a falfc return thereof,
he, (he, or they, lhall be liable to pay to the
Clerk of the Superior Court of the county, a
fine of ten pounds for every hundred pounds
valuation so neglefted or concealed, one moi
ty thereof for the use of the county under
the diiedtions of the Superior Court, and the
other moiety to the informer or informers.
And e wbereus there are divers traftsof land
and sundry Haves in this lfa e, owned, held,,
or claimed by perfous not resident in the fame,
who pay no tax towards the support of the
government thereof : \Therefore be it enafied
by the authority aforejaid, I hat all attornies
aud truliees of or for any person or peifons
living without the limits of this Hate, lhall
make truereiurns as aforefaid, and in the di
ftrift where such attorney or trullee reiides,
and that such attorney or trustee, attornies or
truliees, lhall be fubjeft and liable to pay the
tax to become due by virtue of this Aft, or
which may be. due by any former tax aft or
afts for Inch land or lands, Have or Ilaves,
out of his, her, or their own proper eitace,
no'withftanding such attorney or attornies,
truitee or truliees, may renounce or diiclaim
acting as such before the laid tax is levied,
unleis such attorney or attornies, trustee or
tiultees, lhall make oath before the receiver
aforefaid, that he or they hath or have re
nounced such attorneylhip before the payment
of the said tax became due, without having
done it only with an intention to avoid the
payment thereof : Provided always, 1 hat it
such attorney or attornies, ttuifec or truilees,
lhall within one year next alter such oath
made, again become attorney or attornies,
trullee or truitees, or aft as such. he or they
lhall be liable to pay the said tax as herein
directed, any thing herein contained to tne
contrary notwiihltanding; and lor levying
whereof, the fame lemedies lhall he and aie
herein given, as for levying the tax to become
due by virtue oi this act, ou the propel clta'e
or eitates of such attorney or attornies, trustee
or truitees, or oilier perfot. or persons acting
as Gdi. t
And hi it aljo (titledby the au hirity afore
fai.l, That in case any lands, or other taxable
properly, lhall be fouud by the teceiveis to
belong to any g erf mi or gtiku»*itlid;iig with*
[Vol. IV. No. CLXXIV.J
out the limits of this state, and who have no*
attorney or attomies, trustee or trustees, le
gally constituted in this state, or which have
not been returned to any receiver appointed
for the county where such lands are, then and
in such case, the receivers (hall be, and they
are hereby authorifed and required to charge
the laid lands and other property for the pay
ment of the tax imposed thereon• and also ,
for all taxes due thereon by any former tax
ad, and forthwith once in each month to
publilh and give notice of such charge or af
i'eH'ment, in the Gazette, and in case of non
payment of such taxes within fix mouths, the
said lands and other property lhall be there
after liable to a double tax, and to be pro
ceeded against by attachment in a summary
way by the Colledor, in the manner of di
stress and sale, and to make titles to the per
son or persons purchasing the fame, and to.
pay the money (lawful charges only to be de
duced) into the Treasury.
And be it enabled by the authority a/ore said,
That all persons whatfoevei, who are poflefled
of any lands or Haves in this state, in his own
right or in the right of others, or any wife
liable to pay tax by virtue of this or any other
tax ad, lhall pay in their taxes to the Col-
Jedors that may be appointed to receive the
fame, in the manner hereinafter diredcd, on
or befoie the fifteenth day of December, one
thousand seven hundred and ninety ; and the
refpedive Colledors receipts (hall be held and
taken as fatisfadory; and if, at the 15th day
of December, one thousand seven hundred
aud ninety aforelaid, any person or persons
ftiall be in default, the colledor of the coun
ty where such defaulter lhall happen, ftiall
immediately proceed against such defaulter or
defaulters by diftrels and sale of the goods
and chattels, if any be found, othcrwife on
the land of such defaulter or dcfaulteis, or so
much thereof as will pay the amourt of the
taxes due with colts, and in all such cales, to
make titles to the purchasers of the property
fold as aforefaid, and.the said colledors refpec
tiveiy lhall, on t-r before the firft day of March,
in the year one thousand seven hundred and
ninety-one, close their accounts and deliver
the fame to the Treafurerfor the time being,
and after deducting two and a half per cen
tum on all such taaes as they lhall receive,
pay the remainder to the said Treasurer.
And be it aijo tnailed by the authority afore*
said , That any person 01 persons negledmgor
reiuiing to give in his, her or their account of
lands, Haves, or other taxable property as
afore aid, lhall be taxed in double the sum.
herein already pointed out, and every re
ceiver as aforefaid, lhall be entitled to re
ceive of the Collector to whom he accounts,
one half of the double tax hereby so imposed
1 on the property of defaulters specially return
ed by inch receiver,
A id be it j*riber enabled , That when anv of
the fan! lcceivera of returns, or colledors of
taxes, lhati 01 may difeover that au* lands,
Haves, or other tJXible property, hath uoc
been returned as iu this ad pointed out, he or
th y ihill f nnin »n three freeholders-, refideuts
of the diltrid where the lauds may lie, or
other progeny he, 10 afeertnn the value of
such lands or other property, and double the
tix thereon, foi which amount the colledor
is hereby empowered aud required to levy,
fell and couver, in the nuoner hi e.ti already
mcm.wueJ. Pmued ntvtubelrji,
