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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