CHAP. XXVIII.

An act to raise a supply of money for the United States in congress assembled.

I. WHEREAS it has become indispensibly necessary, in the present emergency of affairs, to make imProvision for mediate provision for the sum of ninety thousand dolpaying requi. sition of con- lars, in compliance with the requisition of congress, of the twenty first of October last;

gress.

II. Be it therefore enacted. That from and after the tenth day of January, one thousand seven hundred and Additional eighty-seven, an additional duty of six shillings per duty on tobacco export hogshead on every hogshead of tobacco passed at and ed. shipped from any public warehouse within this commonwealth, shall be paid to the inspectors, at such warehouses respectively for the time being, at the time of delivering out the said tobacco for exportation, to be accounted for by the said inspectors, and paid into the public treasury at the following periods, to wit, the first day of March, the first day of October, and the thirtyfirst day of December; for which they shall be allowed two and a half per centum, on the amount of the sums paid by them into the treasury, for their trouble, to be credited in the settlement of their accounts with the treasurer.

III. And be it further enacted, That the several inspectors shall, in the court of their county, enter into bond in the penalty of one thousand pounds, with sufficient security, with condition for the true and faithful collection and accounting for the duties imposed by this act; which bond shall be by the clerk of the court transmitted to the auditor of public accounts within one month thereafter. Any inspector failing or neglecting so to do, shall forfeit and pay the sum of one hundred pounds, to be recovered with costs, by motion, in any court of record within this commonwealth, on giving ten days notice of such motion. And if any inspector shall fail or neglect to accourt with the treasurer for the duties aforesaid, at the stated periods before mentioned, he or they so failing or neglecting, shall be liable to a judgment, on the motion of the solicitor, either in the ge、

Meral court, or court of the county where such delinquent shall reside; provided that ten days previous notice be given of such motion Provided also, That this act shall continue and be in force until the end of the year, one thousand seven hundred and eighty-seven, and no longer.

CHAP. XXIX.

An act to impose certain duties.

1. BE it enacted by the General Assembly, That Additional du there shall be paid an additional duty of two pence per ties on spirits gallon on all spirituous liquors, subject by law to a imported. duty, which shall be imported into this commonwealth after the twentieth day of January, one thousand seven hundred and eighty-seven, except French brandies imported from some port within the dominions of the king of France, in vessels belonging to subjects of the said king, or to citizens of the United States; which brandies so imported, shall, after the said twentieth day of January, be duty free.

II. And be it also enacted, That three pence a pound On cheese, on all cheese, and six pence a pound on all tea, im- tea, hemp, & ported into this commonwealth, shall be paid after the cordage, said twentieth day of January; also a duty of three shillings per hundred, on all imported hemp, and four shillings on all imported cordage; which duties shall be appropriated to the payment of the interest of the military debt.

III. And be it further enacted, That from and after On tonnageof the twentieth day of January, one thousand seven hun- vessels, dred and eighty seven, every master or owner of a ship or other vessel, coming into this commonwealth, shall pay down to the naval officer with whom he enters, two shillings per ton on every vessel owned wholly by citizens of this state or the United States; three shillings per ton on all vessels owned wholly by the subjects of any foreign power in commercial treaty with the United States; and six shillings per ton on all vessels owned wholly or in part by the subjects of any foreign Vot XII. M 2

power not in commercial treaty with the United States; which said tonnage shall be in lieu of all former tonnage hereunto imposed, except the tonnage of six pence per ton, imposed by an act of the present session of assembly, for the support of a light house.

Additional

CHAP. XXX.

An act concerning the duties on salt, wine, and malt liquors.

1. BE it enacted, That from and after the twentieth duties on salt day of January, one thousand seven hundred and wine and malt eighty seven, there shall be paid three pence upon eveliquors. ry bushel of salt imported into this commonwealth, in lieu of the duty heretofore paid upon the said article.

II. And be it further enacted, That an additional duty shall be paid of four pence per gallon on all wines, except French wines, imported into this commonwealth in bottoms belonging to French subjects, or citizens of the United States; and an additional duty also of four pence per gallon on all beer, ale, porter, or other malt liquors, imported into this commonwealth, and not being the manufacture of any of the United States; which said duties shall be appropriated in the same manner as the duty heretofore imposed on salt.

Additional

duties.ad val

orem on

goods impor ted.

CHAP. XXXI.

An act to impose an additional duty of two per cent ad valorem, on goods, wares, and merchandise, imported into this commonwealth.

I. BE it enacted by the General Assembly, That after the twentieth day of January, one thousand seven hundred and eighty seven, there shall be paid, or se

cured to be paid, on all goods, wares, or merchandise, imported into this commonwealth, in any ship or other vessel, owned wholly or in part by a subject or citizen of any state or power not in commercial treaty with the United States, to the naval officer where such ship or other vessel shall enter, an additional duty of two per cent. ad valorem.

CHAP. XXXII.

An act concerning duties on tobacco.

I. BE it enacted by the General Asoembly, That all Export duty and every inspector or inspectors, who have collected on tobacco and actually paid, or shall hereafter pay into the pub- explained. lic treasury, the duty of three shillings a hogshead on tobacco exported up to the month of October last, shall be, and they are hereby indemnified and saved harmless from all and every suit or suits at law commenced, or to be commenced against him or them, for and on account of the aforesaid duty of three shillings.

CHAP. XXXIII,

An act to explain the act for reforming certain public boards, and for other purposes.

I. WHEREAS doubts have arisen respecting the duty of the solicitor:

licitor au

II. Be it therefore enacted by the General Assembly, Duties of so That until the solicitor's office shall be discontinued by ditor explain. the executive, it shall and may be lawful for the said ed. solicitor, and he is hereby required, to proceed to execute the duties of his office agreeably to the directions of the act of assembly passed at the October session,

Duty of com. mi tee of ex

ecutive.

Auditors' of

lic accounts.

Bond.

one thousand seven hundred and eighty, intituled "An act for the more effectual collection of taxes and public dues," any act to the contrary or seeming to the contrary, notwithstanding. And whereas the mode of keeping the treasurer's accounts in the auditor's office, by carrying to his credit all warrants as they are issued, represents a false balance in favour of the treasurer, perplexes the whole system of public accounts, and may operate to the detriment of the commonwealth: For remedy whereof,

III. Be it enacted, That the treasurer shall not be credited by the auditor for any warrant until payment thereof shall be notified in the following manner, that is to say, a committee of the executive, consisting of not less than two members, shall once in every three months attend at the treasury office, and ascertain from the books of that office the amount and different species of warrants paid by the treasurer, and certify the same to the auditor, who shall thereupon enter such payments to the credit of the treasurer, and of the several general accounts to which those warrants are respectively charged.

IV. And be it further enacted, That from and after fice to be con the first day of March next, the whole business of the ducted by au- auditor's office shall be conducted by the auditor of ditor of pub public accounts, who shall give bond with such security as shall be approved by the governor, with the advice of the council, in the sum of ten thousand pounds, payable to the said governor or his successors, in trust, for the use of the commonwealth, conditioned for the faithful discharge of the duties of his office; which bond shall be recorded in the general court. And the said auditor is hereby directed and required to keep separate and distinct accounts with all public collectors or other individuals, being either debtors to, or creditors of the public; and also to keep separate and distinct accounts of all monies paid into each fund, and charge the said fund with all warrants drawn thereon, in books for that purpose.

Duty.

V. And be it enacted, That the said auditor shall, on the last day of September in every year, balance all the accounts on his books, in order to ascertain what sums are due to and from the commonwealth, and carry the said balances into a new set of books, to be opened by him the first day of October annually.