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(hall he received by the Receiver as the value
tfd rclp4fti?e clafl£f of the fame: Provid
ed, It (hall appear to the Receiver that such
freeholders have been qualified by a Jufticc
f«r that purpose.
And be it enabled bj the authority afore said,
That the mode of collecting the taxes (hall be
as follows : Each militia company (hall form
one didrift; the Superior Court at the dated
Spring Term (hail appoint a Magidrate or
some other difereet person in each didrift to
receive the returns of taxable property in such
diftrift, add the Clerks of the rcfpeCtiVe Courts
/hall, within twelve days after such appoint
ments, give notice thereof to the persons ap
pointed Receivers, under the penalty of one
hundred pounds in case such notice is not
given ; and the Receivers so appointed, and
after being notified as above, /hall be and
t&ey are hereby required, under the penalty
of one hundred pounds, within twelve days
from the time of his being so notified, to fignify
to one of the Affiftani Judices of the county,
of his refufal of the said office, or ffiall ap
pear before him and take the following oath :
u I, A. B. do solemnly promise and fwtfar,
tl that I will truly and faithfully perform the
•• duty of Receiver of returns of taxable
li property in the didriCt to which I am ap
“ pointed. **
In case the person so appointed fliall fignify
his refufal, or the Clerk negleft to give notice
aS above, the said Affidant Judice (hall fend
out his summons to form a Court within ten
dlys, who fliall take fdch measures as they
inay find nccefiary, to procure, and before
them at said meeting, duly qualify as above
(Tome difereet person to do said duty : Pro •
voided, the fame (hall not exceed the expence
of three pounds, which the said Court (hall
aflefs on the said diltrid, to be noted in the
leturn of the said Receiver, and collefted in
the general tax : And it fliall be the duty of
the Receiver so appointed to give notice,* by
advertisement, to the inhabitants of the di*
lftiCt, of the time when they are to bririg in
their returns, at lead ten days before the time
appointed : He (hall make out a return in
cluding the whole so received by him, and
aflfo all the taxable property of non-residents,
and such defaulters as negleCt or refute to
make their returns within his didrift, and
tfanfinit the fame to the Regifler of Probats
for each county on or before the fird day of
July, and (hall at the fame time give an ac
count on oath of his taxable property, and
publish within one month thereafter, in the
Gazette, the names of all such as have re
fufed or neglefted to give in their returns
agreeable to law, under the penalty of fifty
pounds for his negleft : And the said Re-'
ceiver fliall be entitled to receive one (hilling
for each return in his didrift, to be allowed by
the Court, and credited on the tax of such
Receiver or his order, in full compensation
for his trouble: T£he Regider of Probats
(hall diged the whole into one general return,
agrefeable to the form annexed to this Aft,
containing a date of the taxable property of
the whole county, and the amount thereof;
one copy of which he (hall transmit to the
Treafurerof the State, and another to the.
Colleftor of the said county appointed by this
Aft, and one (hall be kept in his office for the
free iufpeftion of the inhabitants; and he
(hall be paid for his trouble the faro of three
pence for every person returning his tax, to
be paid by the Colleftor as aforefaid: The
returns of the Receivers in the several di
ftrids, (hajl be laid before the nsxt Superior
Court of the county to which they are re
turned for their infpeftion, and the Grand Jury
for the county (hall particularly express their
sentiments thereou: The Colleftor, before
be enters Upon the duties of his Office, (hall
give bond, with good and fufficieftt security,
in a sum not exceeding for the couuty of Chat
ham, eight thousand pounds; for the county
Os Effingham, two thousand pounds; for the
. eouoty of Burke, four thousand pounds; for
tfce eoynty of Richmond, £ve thou fa nd pounds;
for the county of Wilkes,' tight thousand .
pounds ; for the county of Liberty, five thou- "
sand pounds; for the county of Glynn, one
thousand pounds ; for the county of Cimden,
two thousand pounds; for the cotfpty of
Walhiugton, two thousand pounds; for the
county of Franklin, one thoufand* pounds;
and for the county of. Gredhe, one thousand
pounds, to his Honor the Governor for the
time being, and his fucceflor in office, to be
taken by the Superior Court for the county,
or one of the Assistant Jufticea of such county,
for the faithful performance of the duties of
the said office, and lhali take the following
oath :
44 I A. B. appointed Colleftor of taxes for
“ the county of do folemnJy swear,
44 that I will faithfully difeharge the duties
“ required of me by law.”
And in case of the death, refufal, or ne
glett of such Colleftor, to enter into such
bond, or take such oath, then his Honor the
Governor in Council.is hereby authorifed and
required to appoint fume other person willing
to accept the fame, who lhail, in manner re- *
quired by this Aft, enter into bond, and be
veiled with all the powers of this Aft, given
to the Colleftors herein af.er appointed : The
Colleftor (hall attend in each diftrift of the
county, for the purpose of receiving the taxes,
and lhail give notice in each diftrift by pub
lic advertifetnent, at leal! fifteen days before,
of the time and place where he lhail give such
attendance : And if any Colleftor (hall pre
sume to execute the said office without hav
ing given bond and security as
such Colleftor lhail forfeit and pay the lum of
one hundred pounds for each person’s tax he
fl*all receive, to be recovered by any person
who lhail inform and sue for the fame.
And be it enutted by the authority aforefaid>
That all bonds and securities given by the
Colleftors appointed by or in pursuance of
this Aft, Ihall be tranfniitted by the person
taking the fame to the Treasury, on or before
the flrft day of January next, tinder the penal
ty of five hundred pounds for every negieft
or refufal.
And be it matted by the authority aforefald,
That all persons whatsoever, who are poflefled
of any lands granted to or surveyed for any
person or persons, llaves or carriages, either
in their own right or in the right of any other
perlou, or are liable to pay any other tax by
viaue of this Aft, Hull, on or before the firit
day of June next, render a particular account
thereof in writing, upon oath or affirmation,
fettiugforth in what county the said lands and
Haves are, to the bell of his, her, or their
knowledge,- to the .Receiver in the diftrift
where such person resides, at such time and
place as the laid Receiver ihall direst and ap
point for the doing thereof, so that the fame
be done on or before the fiift day of June
aforefaid, which oath or affirmation lhali be
in the words following :
“ I, A. B. do swear; (or affirm as the
“ case may be) that the account which I now
“ give in, is a just and true account of the
“ quantity and quality of the lands granted
“ to or furvoyed for me, of which I was pof
“ fefled, held or claimed on the firft day of
“ April, one thousand seven hundred and
“ eighty-eight, and of the number of all
“ Haves, riding carnages, flock in trade, or
“ any other taxable property of which I was
“ then poflefled, interested iri or entitled un
-44 to, either in my own right or in the right
44 of any other person or persons whatsoever,
44 as guardian, executor, attorney, agent,
44 or trustee, or in any other manner what
-44 ever, according to the bed of my know
-44 ledge, information and belief; and that I
44 will give a just and true answer to all law
-44 ful questions that may bealked me touching
44 the Mine, and this I declare without any
44 equivocation or mental reservation what
-4« soever. So help me God.”
Which oath os affirmation the Aid
ers so appointed are hereby duly author*
enjoined,, and required to aomlniiter.
Be it enatted , That if any person (hall be
guilty of neglefting or refuting to give in *
return of his taxable property, or (hall be
convifted of fraud, or making a falfe return
he lhail be liable to pay to tKe Clerk of thi
county a fine of ten pounds for every hundred
pounds valuation so neglefted or concealed
one moiety “thereof for the use of the county
under the direftions of laid Court, and the
o;her moiety to the informer or informers,
and fliaii lose his free ljfw for such time as he
had so concealed his property, year for year
and fliall for such time be deprived of the priZ
vilege of voting at elections, or bearing any
part in that government which he had thin
refufed to support.
dnd whereas there are divers trafts of
land and Haves in this state held, owned oc
claimed by persons nctrefident here, who pay
no tax or other charges the support of
the government of this state j Be it therefore
. ejtatted , That all attornies and trustees of, 3 ? cr
for any person or persons living without the
limits of this state, fliall make due and true
returns to th‘e Receiver in the diftrift where
such attorney or trustee lives or resides as afore
faid, of all lands and Haves belonging to fuel*
absent persons for whom they are attornies or
truftfes, and that such attornies or trustees
lhail be fubjeft and liable to pay the tax to
become due by virtue of this Aft, or which
is due by any former Tax Afts, for such 4nd4
and Haves out of his or their own proper eftafetf
notwithstanding such attorney or trustee rafoy
renounce or disclaim afting as such before th*
said tax is levied, unless such attorney fliaii
make oath, before the Receivers
that he hath bona fde renounced his power
and attorney Hup before the payment cf the
said tax becomes due, without having dona
it only with an intention to avoid the pay
ment of the said tax* Provided always +
That if such attorney ft ill within one year
next after such oath made, again become at
torney or truftel for such abfent*perfon, oo
aft as fucti, every such attorney fliaii be liable
to pay the said tax as herein before
any thing herein before contained to the con
tiary notwithstanding; and for levying
whereof the fame remedies lhali be, and are
hereby given, as for levying the tax to be*
come due by virtue of this Aft,- <m the pro*
per.eftateof such attorney or trustee.
And be it aljo enatted. That in case any trafts
of land lhail be found by the Receivers to
long to any person or persons living or refld*
ing out of the limits of this state, and who have
no attorney or attornies, trustee or trustees le—
gaily constituted in thisftate, or which have not
been returned to any of the Receivers appoint
ed for the counties where the land lies, these
and in such case the Receivers ihall be, and
they arc hereby authorifed and required to
charge tjie said land for the payment of the*
tax herein imposed, aocQrding to the quantity -
and quality thereof, and fonrti taxes due by
virtue of any former. Tax Aft, rateahtyand pro*
portiouably, according to the quantity of
as if the fame were in the aftual pofleffion of
some person or persons living or residing in this
state; and forthwith for three successive weeks,
topublilh,and give notice of such their charge
and afleflinent, in the Gazette; and m case
of non-payment of the said taxes, the said
lauds Ihall thereafter be liable to a double tax,
and to be proceeded against by attachment as
herein after mentioned.,
And be it enatted by the authority aforejai fa
That the following persons be appointed Col
leftors, viz. For the county of Chatham*
Alexander Watt; for the county of
Effingham, jenkin Davis; for the county
of Burke, John Jones ; for the county of
Richmond, Joel Barnett; for the county of
Wilkes, Frederick Sims; for the county of
Liberty, James M. Stuart; for the county of
Glynn, John Palmer; for the county of Cam-*
dm, Nathaniel Affifcy* sos the county