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■SATURDAY, February j7, 1737. [No XXI
I THE
[GEORGIA STATE GAZETTE
I'"' O R
I INDEPENDENT REGISTER.
FREEDOM of the PRESS, and TRIAL bv TIIR v .. 77 "* ~ '
Y ’ re| nain inviolate forever. Constitution of Georgia.
AVGUST A: Printed JOHN E SMITH • * ,
In C O U NC I L, February 12, 1787.
Ordered, .
nf™'HAT this Board will on the second Thursday in March
X next, proceed to the trial of John Appling, Esquire,
Quarter-Madei -General, charged \vi:h mal-pradices j and
that all persons coucenivd do attend.
Ordered,
That the lame be publilhed in the State Gazette.
Ex trad from the Minutes ,
JAMES MERIWETHER, S. E. C.
Rai ACT for imposing a Tax on the Inhabitants of the State
ot Georgia, and other persons holding property, real or
personal, therein, for the Ul'e and Support of the Govern
ment thcieof, from the firft Day of January to the thirty
firft Day of December, oue thousand seven hundred and
eighty -seven.
(Continued from our last.)
AND be it further enaQed by the authority aforefaid , That,
' in case difficulty Hull arise in the mind of any person
ivith refped to the classing of his land or valuing his buil
dings, then, and in that case, it shall and may be lawful for
fitch person to call in three freeholders, who Hull value and
class the fame, and their certificate (hall be received by the
Receiver as the value and 1 efpedive dalles of the fame,
irovided it shall appear to the Receiver that such freeholders
have been qualified by a Justice for that purpose.
4nd be it further enaded by the authority ajorejaid That all
persons of the age of twenty-one years, holding lands within
this (late, who Hull riot reiide in the limits of the fame, or
cultivate and improve his said lands in manner as is hereiu
after mentioned, lhall be doubly taxed, that is to fay, that
the sum of twenty-five lhillings for every one hundred pounds
value of all lands within this Hate Hull be levied on allfuch
property by the Colledorsherein after particularly named.
Provided neverthelejs, That no Member of Congress, or any
other person sent from without the limits of the Hate by public
authority, lhall be fubjed to the foregoing double tax : And
provided, That, if any person or persons, who lhall be citi
zens or residents 111 any one of the United States, lhall culti
vate and improve the lands which heor they hold in this fete,
at the rate of three acres for every one hundred acres thereof
the fame lhall be deemed a fufficient cultivation and improve
ment to excuse him or them from the double tax within the
meaning of this ad : A double tax Hull also be laid for all
uncultivated lands held by any one individual, whether resi
dent or non-resident, over and above two thousand acres;
but a cultivation and improvement aforefaid, at the rate of
three acres for every hundred acres of land such individual
poffefles, lhall be fufficient to excuse such individual from the
double tax aforefaid. Provided, such cultivation be particu
larly fpecified, and made a part of the return on oath.
And whereas doubts may arise in determining what lhall
be deemed a lawful cultivation of such trad or trads of land
as to exempt the proprietor or proprietors from a double tax:
Beit therefore ena fled by the authority aforefaid , That all clear
ed lands under a good fence or enclosure for pasturage, or
planted annually m any manner whatever, either by plowing
01 flia Ibe deeraei * a cultivation, and no other.
_r ,l s. ts. lt en °bled by the authority aforefaid , That the mode
of coiled,ng the taxes shall be as follows : Each militia com
pany lhall form one diftrid*, the Superior Court, at the Hated
pnng term, il,all appoint a Magistrate or foine other difcreec
person in each diftrid, to receive the returns of taxable pr»-
perty m such diftrid; and the Clerks of the refpedive Courts
shall within twelve days after such appointment give notice
t leieofto the persons appointed Receivers, under the penalty
0 oue hundred pounds in case such notice is not given ; and
the Receivers so appointed, and after being notified as above,
mall be and they are hereby required, under the pefialty -of
one hundred pounds, withiu twelve days from the time of his «
being so notified, to fignify to oue of the Affifent Justices of
the county his refufal of the said office, -or Hull appear before
hnn aud take the following oath :
“ 1 A ; B - d° Solemnly promise and swear, that I will truly
u and faithfully perform the duty of Receiver of returns of
“ taxable property in the diftrid to which lam appointed”
In case the person so appointed lhall fignify his refufal, or
the Clerk fliall neglcdto give notice as above, the said Affif
taut Justice lhall feud out his fummoii to form a Court with
in ten days, who Hiall take such measures as they may find
necelTary to procure, and before them at said meeting duly
qualify as above, some difereet person to do said duty. Pro
vided, the fame Hiall not exceed the expence of three pounds,
which the said Court Hull assess on the said diftrid to be not
ed in the return of the said Receiver, and colleded in the ge
neral tax. And it Hiall be the duty of the Receivers so ap
pointed to give notice, by advertiferaent, to the inhabitants
of the diftrid of the time when they are to bring in their re
turns, at lcaft ten days before the time appointed; he Hiall
make out a return including the whole so received by him,
and alio all the taxable property of noa-refidents, and such
defaulters as negled or refufe to make their returns within
his diftrid, and transmit the fame to the Clerk of the county
on or before the firft day of July; and Hiall, at the fame time,
give an account on oath of his taxable property, and publiHi
within one month thereafter, in the Gazette, the names of all
such as have refufed or negleded to give iu their returns
agreeably to law, under the penalty of fifty pounds for his
negled. And the said Pveceiver fliall be entitled to receive
one ihilling for each return in his diftrid, to be allowed by
the Court, and credited on (he tax of such Receiver or his
order, in full compenfatiou for his trouble. The Clerk of
the Court lhall digest the whole into one general return,
agreeably to the form annexed to this Ad, containing a state ‘
of the taxable property of the whole county, one copy of
which he lhall transmit to the Treasurer of the state, and an
other to the Colledor of the said county appointed by this Ad,
and one Hiall be kept in his office for the free infpedion of
the inhabitants; and he Hiall be paid for his trouble the sum
of one penny for every person returning his tax to be paid by
the Colledor as aforefaid : The returns of the Receivers in
the several diftrids lhall be laid before the next Superior Court
of the counties to which they are returned for their infpedion,
aud the Grand jury for the county lhall particularly express