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smissioners shall return an account of their proceedings.
and disbursement of the subscriptions pursuant to this
act, to the supreme court of the Kentucky district,
there to be recorded; and shall cause the said road to
be finished and compleated on or before the first day
of January one thousand seven hundred and eighty-
vine. If any subscriber shall fail or refuse to pay up
bis subscription at the time specified, it shall be lawful
for the said commissioners to recover judgment against
any such delinquent subscriber for the sum of money
or value of the specific thing subscribed, in any court
of record, upon motion, and ten days previous notice,
upon which judgment execution shall go, endorsed by
the clerk "no security to be taken."

CHAP. XXVI.

An act imposing new Taxes. 1. Be it enacted by the General Assembly, That New tases there shall be paid by the owners of riding car- imposed. riages, an additional tax, over and above the taxes now by law imposed, on all such carriages as they shall be in possession of on the ninth day of March next, and also on the ninth day of March in each succeeding year, after the following rates, to wit: For every coach or chariot, an additional tax of five dol

On carriageo. lars a wheel; for all other riding carriages with four wheels, except those used for the purposes of agriculture, an additional tax of three dollars a wheel; for all other riding carriages with two wheels, an additional tax of one dollar a wheel. Every person failing to render aud give in to the persons who now are or hereafter may be appointed by law to receive an account of the taxable property, a true and just account of the carriages he or she may be possessed of on the day above mentioned, shall for every such offence, forfeit and pay four times the amount of the tax that would have been due for the said carriage, if it had been given in agreeable to this act. Provided, That nothing herein contained shall be construed to subject

courts.

the maker of any such carriage to the payment of the said tax, during the time that any such carriage shall

remain in his possession. On clerks of II. And be it further enacted, That the clerks of the

court of appeals, court of chancery, general court, of
the respective county courts, and each of the corpora-
tion courts, shall account for and pay annually into
the treasury, one third of the amount of what they
shall actually have received for their fees for services
performed in the preceding year. And that the said
annount may be justly ascertained, the said clerks sball,
on or before the first day of September, in each year,
make mui a fair account of the amount of their fees for
the preceeding year, as also of the sums that they may
have received for the same, likewise of the sums that
they may have received for arrears of fees that may
become due after the passing of this act; which account
the clerks of the court of appeals, court of chancery,
and general court, shall give in to the commissioners
of the ax (directed to be appointed by an act, “To
amend the act for ascertaining certain taxes and du-
ties, and for establishing a permanent revenue,") for the
county of Henrico, and the other clerks to the com-
missioners, appointed as aforesaid, for the counties
where each of the said courts is held. And the said
commissioners, or any one of them, having compared
the said account with the fee book of the said clerks,
shall ceruly the same to the county court; whereupon,
the said clerk making oath that the said account con-
tains a true list of all sees charged or received by him
for services performed in the preceeding year, as also
of all sums received by him since his last settlement for
fees due for services performed after the passing of this
act, and which were not accounted for before, the said
court shall order the said account to be certified, and
the said clerk shall on or before the first day of Octo-
ber, in each year, deliver in the said account so certi-
fied to the auditor of public accounts, and pay at the
same time into the treasury, the sum which by the said
account shall appear to be due from him. Every
clerk -failing to render such account, or to pay into the
treasury the sum which he shall thereby appear to be
indebted to the state at the time aforesaid, shall for
every such offence, forfeit and pay the sum of five
hundred pounds, to be recovered by motion of the so- -

licitor general, in the same manner that is used against delinquent sheriffs.

III. And be it further enacted, That every practis. On attornies. ing attorney, ai any court within this commonwealth, before he shall be permitted to appear for the plaintiff or defendant in any matier depending in the said court, wherein a fee may be by law taxed in the bill of costs, sliall pay down to the clerk of the said court, one tenth part of the amount of the said fpe, which proportion of the legal fee shall be paid by every attorney appearing on either side. And that the said fees may be faithfully accounted for, IV. Be it enacted, that the clerk of each court shall,

How collec:. be answerable for the amount of the said tax, although adane he may not have received the same; and the said clerk counted for shall, in the minutes of the proceedings of the said court, and also in his rule-book, in all such contests where attornies fees might be charged, enter the names of all the attornies who appeared on either side, and where no such entry shall be made by the said clerk, he shall be accountable for the amount of what ought to have been paid by two attornies, unless it shall appear that no attorney did appear. And the clerk of each of the said courts, shall, on or before the fifteenth day of Marrh and the fifteenth day of September, in each year, settle with the commissioners of the tax aforesaid, in manner before directed; which account, having by the said commissioners been compared with his memorandum-book, rule-book, and minute-book, and found to be right, shall be certified to the courts, where the clerk having made oath to the same, it shall be certified by order of the court, returned by the clerk to the auditor within thirty days thereafter, and accounted for to the treasurer, under the penalties above directed.

V. And be it further enacted, That there shall be a On physietax of five pounds paid by every practising physician, ans. apothecary, or surgeon, within this stale; and that every person, coming under either of the above descriptions, shall enter bimself as such in his list of property directed to be given in to the commissioners by the act aforesaid; and every such person failing so 10 do, shall forseit and pay the sum of twenty pounds, to be recovered in the court of the county where he resides, on the motion of the said commissioners, or ei.

ther of them; the party moved against having had ten

days notice of such motion. On hojises & VI. And be it further enacted, That instead of the Fots in towns.

tax now paid upon houses and lots in towns, from and after the passing of this act, there shall be paid on every such lot and house, five pounds in the hundred upon the amount of the rent of each house and lot respectively; the amount of the said rent, where any such house or lot is leased, to be ascertained by the rent paid by the tenant, and where such house and lot is in the occupation of the propriejor, the yearly rent or value shall be ascertained by the commissioners appointed as aforesaid, or either of them, by a compari. son of its value with other houses or lots actually rented. Provided, That the owner or proprietor of any such house or lot, if he thinks himself aggrieved by such valuation, may appeal to the couniy court, whose judgment as to the yearly rent or value shall be final. And the said commissioners, or either of them, to ascertain the rent paid on houses or lots actually leased, may call on the tenant or proprietor to delare upon vath, or solemn affirmation, what is the amount of the rent paid for the same; and every person so called upon, and refusing to declare, shall forfeit and pay the sum afone hundred pounds, to be recovered by motion, on ten days previous notice to be made by the commissioners, or either of them.

VII. And be it further enacted, That every retail On retail mcr

merchant within this state, shall annually take out a lichanta,

cense for that purpose from the court of the county or corporation in which he resides; and if any such merchant shall after the first day of April next, retail any goods, wares or merchandise within this state, without having first taken out such license, or having renewed it at the end of each year, every such merchant so of. fending, shall forfeit and pay the sum of forty pounds, to be recovered by the motion of the commissioners aforesaid, or either of them, on ten days previous notice. And the said retail merchants, shall each of them pay for the license aforesaid, at the time it is first granted, and on its renewal each year afterwards, the following rates: Every relail merchant, being a cilia zen of this state, or of any of the United States, or being a citizen of any nation, which bath entered or may hereafter enter into a commercial treaty with the United

States, shall pay the annual sum of five pounds; and every retail merchant, or factor, being a citizen of, or belonging to any nation not having entered into a commercial treaty with the United States, shall pay the annual sum of twenty pounds; to be received, accounted for, and paid by the respective clerks in the manner and under the penalties prescribed for the payment of the taxes imposed on attornies by this act. All penalties i inposed by this act, shall go, one half to the use of the commonwealth, and the other half towards lessening the county levy, where the judgment shall be recovered. All acts contrary to this act, shall be, and are hereby repealed.

CHAP. XXVII.
An act to amend the act, intituled An

act imposing new taxes. I. WHEREAS it is judged expedient to explain Act imposing and amend an act passed at the present session of the

* new taxes a.

main general assembly, intituled “An act imposing new taxes;”

II. Be it enacted by the General Assembly, That no clerk shall be obliged to account for any fees received or due for services performed prior to the first day or January, one thousand seven hundred and eighty seven.

III. And be it further enacted, That no practising attorney shall be obliged to pay any proportion of the legal fee on any suit, which shall have been commenced in any court within this commonwealth, prior to the said first day of January, one thousand seven hundred and eigbiy-seven.

IV. And beit further enacted, That all clerks within this commonwealth, shall be allowed a commission of five per centum, on all monies paid by them into the treasury, by virtue of the said act.

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