three of the said examiners, shall be delivered to each pilot.

Xl. And be it further enacted, That all and every other act or acts, as comes within the purview of this act, shall be hereby repealed.

CHAP. XXXIX.

An act admitting certain receipts for Hemp to be received in discharge of the taxes due for the years 1782 and

1783.

ceivable for

taxes.

1. WHEREAS, by an act of assembly which pass- Certain re ed in the year one thousand seven hundred and eighty ceipts for four, intituled "An act to discharge the people of this hemp, recommonwealth from the payment of one half of the revenue tax for the year one thousand seven hundred and eighty five, the inhabitants of the counties westward of the Blue Ridge were permitted to discharge their arrears of taxes due for the years one thousand seven hundred and eighty two, and one thousand seven hundred and eighty three, in hemp at thirty shillings per hundred, provided the same was delivered on or before the twentieth day of December, in the year one thousand seven hundred and eighty five. And whereas it has been represented to the present assembly, that a number of the said inhabitants are at this time possessed of receipts for hemp, delivered pursuant to the directions of the said recited act, and it is doubted whether the same can now be received from the sheriffs or collectors, because of the expiration of the said act of assembly:

11. Be it therefore enacted, That the receipts for hemp delivered according to the directions of the said recited act, shall be receivable for the taxes due in the years one thousand seven hundred and eighty two, and one thousand seven hundred and eighty three, in like manner as if the said act had not expired.

III. And be it further enacted, That upon any of the said receipts being paid into the treasury, if it shall be found that any of the hemp for which such receipts were given by the commissioners be not forthcoming, the treasurer shall give information of the same to the solicitor, who is required by this act to proceed against the said commissioners in the same manner as against other public debtors. Provided always, That no receipts for hemp shall be received from any sheriff, or his deputy, unless he shall make oath that the receipts he renders were actually received by him in discharge of taxes, or were exchanged for hemp receipts he had

received as aforesaid.

Preamble.

duties.

CHAP. XL.

And act to amend the several acts of Assembly concerning Naval Officers, and the collection of the Du

ties.

I. WHEREAS it is expedient that the collection of the duties on imports should be more effecually secured,

II. Be it enacted, That the duties already imposed, Collection of or hereafter to be imposed on vessels coming, and on goods, wares, and merchandises, imported into this commonwealth, shall be ascertained, paid, or secured to be paid, and accounted for in like manner, and under the regulations, penalties, and forfeitures, in all respects whatsoever, as the duties heretofore imposed, excepting so far only as shall be otherwise directed by this act.

Articles ex

III. Provided always, and be it enacted, That no empted from duties shall be payable on any articles imported for duties. the use of this commonwealth, or which are the property of the United States, or either of them. Provided also, That no duties shall be payable on any articles imported directly by water, in vessels belonging wholly to citizens of the United States, which shall be

proved to be of the growth, produce, or manufacture of the state from which they shall be imported, by a certificate thereof under the hand and seal of a notary public, naval officer, or a chief magistrate of the place of their exportation.

Additional

IV. And be it enacted, That over and above the tonnage above mentioned, every master or owner of a tonnage du. ship or other vessel, coming into this commonwealth, ties.

shall pay down to the naval officer with whom he enters, six pence per ton for such ship, or other vessel, which shall be accounted for by the naval officer in the same manner with other duties, and shall be appropriated to the building and support of a lighthouse.

sels and car

V. And be it enacted, That the, master or owner of Entry of ves. every ship or other vessel, coming into this common- gos. wealth, shall proceed with his vessel without delay to the port at which he intends to enter; and shall within twenty four hours after his arrival into such port, make a true and just report, upon oath, of his vessel and cargo, as is by law required; and in case of failure herein, such master or owner shall forfeit two hundred pounds; one half to the use of the commonwealth, and the other half to the person suing for the same in any court of record.

VI And be it further enacted, That the respective Tax on sexnaval officers within this commonwealth, shall receive men. from each captain or commander of any vessel, at the time of their entrance, and at the time of their clearance, one shilling for every seaman and mariner on board his vessel.

of seamen.

VII. And be it enacted. That every master or comPenalty for mander of any vessel, failing to make a just and true false return return of all seamen or mariners, as required by law, shall forfeit live pounds for each scaman or mariner not returned, recoverable in any court of record, on motion, with ten days previous notice; one half to the use of the commonwealth, the other half to the use of the person moving for the same. The naval officers shall reside at the places where their offices are respect to reside ively kept; and all entrances and clearances of ships, where offices or other vessels, shall be made at the naval office of kept. the district where such ships or other vessels shall lie. The permits to be granted by the naval officers, in cases of inward entries, shall specify the tonnage of the 0 2

VOL. XII.

Naval officers

Permits, what to specify.

unlading

without per

mit.

vessels respectively, and the several casks, parcels, packages, and other articles of merchandise, however described or named, therein laden, with the marks and numbers thereof, to whom consigned, and the amount of the duties thereupon paid, or secured to be paid, and shall also specify the places at which such goods, wares, or merchandises, are to be delivered; and shall particularly express that no such delivery shall be made, until the permits therefor shall be exhibited to, and countersigned by the searchers of the respective places. And the naval officers shall make out an exact copy under their hands and seals, of each permit for the searchers at the places of delivery, which copy shall be sealed up, shall be committed to the master or commander of the vessel, and delivered to the searcher, before the permit shall be countersigned by him. And every vessel, from which Penalty for any goods, wares, or merchandise, subject to a duty, shall be unladen or put on shore, before the obtaining, or contrary to the tenor of the permit, shall, together with her rigging, tackle, apparel and furniture, and with the goods, wares, or merchandises, so unlawfully put on shore or unladen, be forfeited and condemned in the court of admiralty; one half to the use of the commonwealth, the other half to the use of the libelAnd if any ship or other vessel shall be seized and libelled under this act, and the libel shall be dismissed, no costs shall be recoverable against the libellant, nor damages for the seizure, if the court shall be of opinion that there was probable cause for the same. If any owner, master or commander, of any vessel, shall sell, or offer for sale, any goods, wares, or merchandize, liable to a duty at any port or place of lading or unlading such goods, wares, or merchandise, within this commonwealth, or shall permit or suffer the same to be sold on board the said vessel in retail, the goods, wares, and merchandise so sold or offered for sale, shall be seized and forfeited, and the offender or offenders shall moreover forfeit and pay the sum of fifty pounds for every such offence; one half thereof to the use of the commonwealth, and the other half to the informer; recoverable by information in any court of record within this commonwealth. Each searcher shall Searchers, be commissioned by the governor, and shall at the ed; their du court of the county or corporation, in which he resides, next after the commencement of this act, or

how appoint.

ties.

Jant.

after his appointment, as the case may be, take an
oath, and enter into bond with sufficient security, in
the sum of one thousand pounds, payable to the gov-
ernor for the time being, to the use of the common-
wealth, for the faithful performance of his duty. It
shall be the duty of the said officers to attend to the de-
livery and unlading of all goods, wares, and merchan-
dises, at the places for which they may be appointed;
to go on board any ship or other vessel coming to such
place, as often as may be requisite, and to seize and
pursue to condemnation all vessels and their furniture,
and all goods, wares, and merchandises liable thereto;
in all which cases they shall be entitled to one half of
the forfeiture, and the other half shall be to the use of
the commonwealth. They shall also, whenever there
shall be reason to suspect that the tonnage of any ves-
sel has not been truly entered, measure the same ac-
cording to the rule prescribed by law; and if it shall
appear from such admeasurement, that a deficient en-
try has been made, they shall certify such deficiency to
the naval officer of the district, to whom a double duty
shall be paid on the omitted tonnage, before the vessel
shall be permitted to clear out; and a copy of such cer-
tificates shall be transmitted quarterly by the search-
ers, to the auditor of public accounts. The searchers
shall also register in books kept for that purpose, de-
scriptions and lists of all vessels, and of their cargoes
delivered or unladen at the places for which they are
appointed respectively, according to the permits grant-
ed by the naval officer; and shall quarterly transmit
the counterpart of each permit furnished them by the
naval officer, to the auditor of public accounts.
for any default herein, they shall forfeit two hundred
pounds, to the use of the commonwealth, to be recov-
ered by the solicitor, by motion, with ten days previ-
ous notice in any court of record, and may be dis-
placed from office by the executive.

And

Assistant

VIII. And be it further enacted, That where it may be necessary for the dispatch of business, the searchers searchers. at the ports of Norfolk and Alexandria, shall and may appoint so many assistants, and may make them such allowances as the governor, with the advice of council, shall authorise and approve; provided that such searchers shall be answerable for the conduct of their respective assistants.