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r n t T T Ts T T \ rz? i*l rTr-vnr^
i HE LOuiSV IjljlE GAZE i i k.
VOL. I.]
(TUTlfil A, LOUISVILLE: —Publilhtd every 'fuel'day, by AM h ROSE DAY, at 3 dollars per ami. payable half yearly.
J \ \VS OF THF.
STATE or GEORGIA.
A i ACT to impcfta for
(Mart of government for the
Jfr one lh ufand J even hundred
and ninety-nine• _
Bp [i enabled by the Senate Gad
lloufe of Reprejentatives of
the Slate v/ Georgia, in Gcneia
Allenhk met, and by the authority
hereof. That a lax of thnty-five
cents lor every hundred dollars,
value of all lands wiihin this,
fl ' ate granted toorfurveved for]
any petfon or petfons, fhall be
paid and levied thereon, the,
value or eflimation of fuch lands j
to be rated agreeably to the efli
mation or value of lands in and
by an ad entitled, “ an aft to
raife a tax for the fuppott of
government for the year one
thoufand ieven bundled and
ninety-leven.”
And be it farther tnaßeii 1 nat
the fum of thirty-one and a
(juartcr cents (hall be levied on
all free male white perfons, resi
dent within this (late, of the
acre of twenty one years or up
wards; and the fum of thirty
one and a quarter cents on all
negroes and other i laves, under
the age of fixfy years, within
the limits of the fame ; and the
fum of thirty one and a quarter
cents for every hundred dollars
value of every lot, wharf or
other land not particularly efti
mated in the aft before recited,
and on all buildings within the
limits of any town, village, bo
rough or city, within the fame ;
the fum of fifty cents on all (ree
male negroes, mulattoes and
muflizoes of the age of twenty
one years or upwards, over and
above the taxable property they
may be poiTcfled of; the fum of
twenty cems on every hundred
dollars value of all perfons' (lock
in trade, merchants, (hop-keep
ers, and others to be computed
at pbme cofl, and the return to
be made on oath that the flock
in trade fo rctnrned is the higheft
eflimation of the (lock in fuch
peifons poflTeflion, at any time
not exceeding thiee months pre
ceding the time appointed for
u cu flock in trade to be cflima-
| ed aad The fum of
our doll ars on all profeflbrs of
aw and pbyfic; the lum of fifty
doHaraon all billiard tables; and
of three hundred dollars
on every farro equality or E. O.
r .?* Gr ot hcr inflrument of
eonflruftion, ufed or in
-1: f or le pnrpole ofgamb
anJ’ 3n f r all and every petfon
kcer^ r ° n \ ma y let up oi
l^e a^orernen
\Tr? \ onftrUai °ns fhall pay
P thereby levied, not with-
T U E S D A V, jun f. 18, 1799.
REASON //.Vf) TRI rn IMPARTIAL GUIDE 77/ E HU T.
(landing the fame may not have
been died at the time of making
letums of taxable piopcrty, and
(hall whenever the collector may
deem it nccedaiy, oblige the
perlon or perions beeping tire
lame to give fecurity for the pay
ment thcicof; and in cafelccu
rity is rot given, the colleftor
fhall proceed to levy on any pio
perty real or perfonal belonging
‘to the holders or keepers of Inch
■ tables, notwithflanding the t me
j for collecling the general tax
j may not have taken place. The
! lum of four dollars on all faftors
land brokets; and the fum of
I eighteen and three quarter cents
on every hundred dollars Value
of all foreign wares, liquors and
merchandize, fold, bartered and
trafficked for by all fuch faftors
and brokers; and the fum of
fifty cents on every hundred i
dollars of the funded (lock of
the United States, to be given in
by the holders thereof in like
manner as flock in trade. Pro
vided neverihckfs , that in all cafes
of extreme indigence or infir*
rriity, the inferior court of each
county fhall and they are hereby
aurhoiized to remit the poll tax
on (uch indigent or infirm per
fon claiming the fame.
And be it further enacted, that
nothing fhall be received in pay
ment of faid taxes except fpecie
at the following rates, to wit:
French ciowns at one hundred
fix and a quarter cents, andother
coin at the rates ellablifhed by
the laws of the United States,
or bank bills of the United
States.
And be it further enabled. That
the inferior courts of the refpeo
tive counties of this Rate, or any
three or more of the members
of the faid courts, (ball be and
they are hereby authorized and !
required to eieft the receiver or
receivers of tax returns (as the
cafe may be for the time being, |
and the coileftors of taxes in ‘
their refpeftive counties, within j
forty days after the annual ad*!
journment of the general aflem- j
bly, and take bond with two or;
more good and fufficicnt fieri
rities, in fuch fum as may be
provided for in the tax law for
the time being, conditioned for;
the faithful performance of the
duties required of them by law ;:
which bond (hall by the file!
jufiices or inferior court be tram- \
mitted to the fecretary of hate
within the term of forty days as
aforefaid, and (hall on the ap
pointment of the (aid coileftors
and receivers, qualify them into
office.
And be it further enabled. That
if it (hould fo happen that am
of the counties (hail not cleft
: take bond and qualify the col
; | ledoi's anti receivers of tax rc
j turns purluant to tins aft, that
| then, and in that cafe his Ex
cel elicy the Governor (full ap
point a receiver of lax returns
and collector of taxes, and iHue
a comrnilfion, directed to the
jufiices of the inferior court of
the county where fuch ncglcft
or default may happen, intake
bond and qua!,fy the parties or
perfons io elected.
And he it /nr[her enacted) l int
the duties of the laid receivers
and coi’eftors, (hall feverally he
the lame as pointed out for re
ceivers and colleftors in and by
the ** aft (o raife a tax for the
fupport of government for the
year one thoufand (even hun
ched and nincty-lcven and
the regulations, rellnftions,
claufes and provifos* as well for
the government and rule of luch
colleftors and receivers, as for
the government and rule of all
perfons as aie liable to pay tax.
either for giving in returns or
payment of taxes, or for the
time and mode for fo doing fha!l
be the fame for carrying this law
into execution, as is therein
contained, for the regulations
and reflations under which
that law is declared to operate.
And be it further enabled , That
for the purpofe of carrying the
| intent and meaning of the fore-1
going claufe mote fully into!
execution, that every part of
the before recited “ a6l to raife
a tax for the fupport of govern
ment for the year one thoufand
ieven hundred & ninety.feven,”
not militating with this aft, fnall
be held, deemed and confidered
as of full force and elFcft.
And he it further enacted) Thai
the receiver of tax returns fhall
i within thirty days after pubhfil
ing the names of defaulters,
piorced to and allcfs all fuch
! defaulters, in a firm equal, ac
cording to the bell of his opin
ion, to the full amount of the
I tax of luch defaulter or default
ers, which faid alfellment fliall
’ be held and deemed good agaiull
luch defaulter or defaulters, fo>
double the amount of the faid
' aflelfmcnt in manner pointed out
by the laid aft of one thoufand
{even hundred and ninety-feven,
lor proceeding againft defau't
ers: Provided) that if any de
faulter or defaulters fo aflclTed,
| fhall at any time before the col
lehlor fhall levy lor the fame,
make return upon oath before
the receiver of his or her taxable
property, the faid allelfment
lhall be con fide u ; ! an i 1
the colie6lor [had *er the!
return as the j ch I
agiinfl faid deGuh r Jj
And he it farther enabled, That
at the meeting of every general
aifcmbly hereafter, it fliall be the
duty of the treafurer to make
out an account of the arrearages
or all co ledors of taxes, and
holders of public monies ; and
to poll it up in the State-Houfc
hu the infoimation of the mcm
! bci 5
Dav id Me wethF. r, Speaker
of the Houfe of Reprefcnlatives.
Robert Walton, Prefidcnt
of the Senate.
A (rented to, I eb. 13, 1799,
J AMXS Jackson, Governor ,
Ah ACT to manumit and exempt
from certain pe na tics , S1 lvi a ,
a'ld her Son David, now the
property oj Jofeph Gab) id Pof*
ner .
WHEREAS Jos. Gabriel
Polner, hath by his pe
tition prefented to this General
Aflembly, prayed that Silvia,
a woman cf cdor, and David,
her Son, the property of the
bud joleph Gabiicl Pofner,
ftioald be manumitted and dif
charged from flavery :
Be it enabled by the Senate and
Houfe of Reprefentatives of the
State oj Georgia , in General Affem
hly met , That fmm and after the
palling of this aft, the Did Silvia
i and David fliall be and they arc
1 hereby declared to be manu
jmitted and made fiee, and be
| thereafter utterly, clearly and
fully di(charged bom flavery,
as if Ihe Did Siivia and David
had been horn free.
And he it further evaded, That
if it fliall lo happen that the Did
Silvia or David fhould he charged
or accufed of any offence or
crime whatfoever, the Did Silvia
or David fliall be tiied for fucb
oflence, in the fame manner, and
be entitled to the Dme defence,
in the courts of this flate, as
allowed to free white pcifons in
like cafes.
David Mer r \vether, Speaker
0] the Houfe ef Repre/entatives:
Robert Walto u,Prefident
of the Senate.
Aflentcd to, Feb. 9, 1799.
James Jack.son, Governor.
■ -m—m « --rrr^aoß
W ANTED,
A few lbs. of
HOGS BRISTLES,
For which a generous price will
he given , by
Andrew Burns.
June 11.
SHERIFFS*
3LA N IC I) EE D S
Of CONVEYANCE,
; For Sale, at the Office of the Lou*
f/v lit Gazette,
I Aptil 2.
[N T o. 22.