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About The Augusta chronicle and gazette of the state. (Augusta [Ga.]) 1789-1806 | View Entire Issue (Feb. 6, 1790)
• • 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,
