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ftlfj tbit he hath bona his pofrer and attorney
fliip before the payment of the said tax becomes due, without
having done it only with an intention to avoid the payment
of the said tax : Provided always. That if such attorney shall,
within one year next after such oath made, again become
attorney or trustee for such abfeht person, or a& as such,
every such attorney shall be liable to pay the said tax as is
hlerem before directed, any thing herein before contained to
the contrary thereof notwithstanding ; and, for levying
whereof, the fame remedies fliall be, and are hereby given,-
as for levying the tax to become due, by virtue of this ad,
On the proper estate of such attorney or trustee.
And be ii also enaßed , by the authority aforefaid ’, That, in
case any trads of land diall be found by the Receivers ttf
belong to any person or persons living or rSfiding out of the
limits of this state, and who have no attorney or attornies,
trustee or trustees, legally constituted in this state, or which
have not been returned to any of the Receivers appointed for
the counties where the lands lie, then, and in such case, the
Receivers shall Be, and they are hereby authorized and re
quired to charge the said land for the payment of the tax
herein imposed, according to the quantity and quality thereof,
and for all taxes due by virtue of any former Tax Ad, rate
ably and proportionably, according to the quantity of acres,
as if the fame were in the adual pofTcflion of some person or
persons living or reftding in this state, and forthwith, for
three successive weeks, to publish and give notice of such their
charge and affeffraent in the Gazette' ? and, in case of non
payment of the said taxes; the said lands shall tlrereafter be
liable to a double tax, and to be proceeded against by attach
ment as herein after mentioned.
And be it further enaßed by the authority aforefaid, That
it shall be the duty of the Sheriffs of the several counties in
this state, to colled the taxes imposed by this A d ; and that
the Secretary be inftruded to fufnrfh the Sheriffs with the
neceftafy Ads, so enable the different Receivers to proceed
on their appointments ; and the Sheriffs for the time being
shall complete their colledions notwithstanding they may not
he re-chosen at the ensuing eledion.
And be it also enaßed by the authority aforefaid ,* That all
persons whosoever, who are poffefled of any lands or slaves
in this state, in their own right, or in the right of others, or
anywise liable to pay tax by virtue of this 1 ad, shall pay in
their taxes to the several persons hereby appointed to receive
the fame, on or before the fifteenth of November next ensuing,
and the Colledor shall give a receipt, if required, to the
person paying the fame, and for that purpose the Colledors
shall give regular attendance in each diftrid in their refpedive
counties ; and if, at the expiration of the said fifteenth day
of November, any person or persons shall still be in default,
the Colledor shall immediately proceed against such defaul
teror defaulters, by diftrefsand sale of the goods and chattels,
if to be found, otherwise on the lands, of such defaulter or
defaulters, or so much thereof as will pay the whole amount
of taxes due, with costs, firft giving five days notice thereof
fcy public advertisement :And the said Colledors for the seve
ral counties refpedively within this state, fliall on or before
the fifteenth of January, one thousand seven huddled and
eighty-eight, close their accounts, and deliver the fame on
oath to the Treasurer for the time being, and after deduding
two and one half per centum commissions, pay the said
Treasure rail such monies as fliall be by s uc h Colledors receiv
ed in pursuance of this Ad.
And he it also enaßed by the authority aforefaid , That any
person negleding or refufingto give in his or her account of
the lands and slaves or other taxable property, or any part
thereof, to the Receivers aforefaid refpedively, at such time
and place as they fliall appoint agreeably to this Ad, he or
lhe shall be deemed a defaulter, and shall be taxed in double
the sum which would have been due had the fame been re
turned agreeably to this Ad: The Receivers lhall use the : r
utmost diligence to difeover and return any taxable property
so concealed, for which such Receivers or any other person
who shall thus deted such defaulter, shall be entitled to re
ceive of the Colledor one half of the double tax so recovered
of such defaulter.
And he it also enaßed by the authority aforefaid , That the
taxes imposed by this ad shall be preferred to all securities
. and encumbraD« s wha'cvo-, and that, iu case any person
toll die beiwten the time of giving in his of her account to
the,laid Receivers, and the payingofbis or her tax, and any
goods or chattels of the deceased, to the value of the sum so
taxed, lhall come into the. hands of his or herexecutorsor
admmiitrators, or any executors in their own wrong fvdi
executor or administrator fltall pay the fame, by .hi time
before limited, prior to all judgments, mortgages, or deb's '
whatsoever ; or otuerwife a' warraut of execution ft ia ii iff H
against the proper goods of Inch executor or adminift rat V
and if any person, between the time of rendering the accojß
of his or her estate to the Receiver aforefaid, and the tim{!B
paying m his, her, or their- tax, lhall be about to depart tJk
county in which he lives, the laid is hereby dire&jß
and requited fortwith to levy the fame,
day of payment is nor already coihe, unless such person
find sureties to the liking of the Coileftor for the
thereof at the time of payment.
And be it aljo enacted by the authority aforefaid, That jjj®
deeds of gifts, conveyances, mortgages, fa*cs, and a%,,|
inents of lands and tenements, goods and chattels of a I
period whatever, made with an intent to avoid paying t >l!
tax, are hereby deemed and declared null and void j and ini
case any person who has bona fide mortgaged any part of®
his estate, real or perfoual, tliall refute yr neglect to pay tj"
tax for the fame, the mortgagee lhalhbc airfwe table and liakJ
to pay the fame, provided that such estate ihall be in poffeiouß
of laid mortgagee-.
And be it further exaSlsd.by the authority aforefaid, That thsH
Treafuverfor the time being be, and he is hereby empower,®
ed and required to grant executions against all former Col-B
lectors of taxes who have or any be defaulters, immediately®
after the palling of tins Act: Provided , no execution ftulll
ilfue agaiuft the Collectors foe the year one thousand feveal
hundred and eighty-iix, until the firft' day of May; Qot ß
against the Collectors for the tax impaled by this Aft, twill
the fifteenth of January ne v t.’ I
And -whereas by a law palled the thirteenth of February, oii;l
thousand l'exen bund red add eighty-fix, it is made the duty!
of the Receivers to return a lift of the perfon|s of every age,l
sex, and condition within fils diftaft, which from unavoidable!
delays has not yet been-, carried into full effect : BeitenadM
by the authority aforefaid That further time be given until!
the firft day of June nett to complete such return ; and any!
person who lhall neglect or refute to comply in the manner!
pointed out in said Ad by the laid firft day of June next, (hall!
be liable to the fine thereby impofcd, so be lned for andrc»!
covered agreeably to the said Ad. !
And be it further enacted v That all taxes imposed by this Aft I
lhall be paid' and rdceiVed in Gold or Silver Coin,
Bills of Credit emitted by virtue of an Aft entitled, «« Au l
Ad for emitting tire Sum of Fifty Thousand Pounds/*
By order of the lloufe-, I
WILLIAM GIBBONS, SftakerM
Augusta, February lo> 1787.
Mr. C U R T I U 8,
SIR, ,
YOUR learned a fifth in our lad Gazette, addressed from I
a popular idea to Friends and Fellow Citizens, well I
night not a little lurprifed me. —The intention of it muftbel
obvious to every person of the smallest difeernment, viz. 2 1
delire to stir up the quiet citizens of this ltate against the Mer*|
chairs of Augusta in general, but pointed against the latel
Britilh iubjeftsy now citizens , in particular. The idea, Sir, I
is ungenerous, and, lam convinced, every liberal mind and I
wellwiiher to this county, will treat it with the contempt it I
deserves.
The condud of the Augusta Merchants, with regard to I
this Paper Money bulineis, has. been public spirited, fleady I
and uniform. If you are unacquainted with it, you have now I
an opportunity-—About the time tobacco, the staple commo - 1
dity of our back country, began to come to market, a meet* I
ing of the refpeftable merchants took place ; the principal!
buiinefs of it to eftabiilh the credit ofihe paper emiflion. Foil
this purpote, Major Forfyth, employed to purchase for the I
public, was asked to attend and was prelent. It wasunani*
moully agreed that none of us lhould offer more in any pay
meat for tobacco than four dollars per hundred pounds; a
generous price ceniklering the value of t that commodity in
Fuiope ; farther that the medium lhould be received as gold
and silver, as long r s the planters made no diffusion between
specie and'paper in the sale of their produce.—l can fayfoi
mylelf, and, I believe, it was general, that every one who
signed this agreement adhered reiigipufly to it, while in force.
Although this liberal encouragement was given to the paper
by the Merchants, it was by no means followed by the Plan
ners ; it beiug certainly in their power at that time by reftrift
'ing the price of produce to have put the medium on a sterling
looting—So far from that, the week after our agreement 1
puicbafed from forty tc fifty hog (heads of tobacco, and then