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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