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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.