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mue in such manner as will give relief to the people and best tend to strengthen and confirm the public credit.

II. Be it therefore enacted, That whereas by an act, Former taxes 'intituled, “An act to revive and amend an act for re

deeming certain certificates." the following taxes are certain certi imposed, to wit: Twenty shillings for every hundred ficates pounds, and so in proportion for a greater or lesser sum of the valuation of all lands and lots as the same is charged under the act "For equalizing the land tax," also a tax of ten shillings to be paid by every free male person above the age of twenty-one years, who shall be a citizen of this commonwealth, and also the like sum of ten shillings upon all slaves above the age of sixteen years, to be paid by the owners thereof, except such free persons and slaves as shall be exempted by the respective county courts through age or infirmity, also two shillings for every horse, mare, colt, and mule; also five shillings per wheel for all coaches, chariots, phætons, four wbeeled chaises, stage waggons, for riding carriages, chairs, and two wheeled chaises; also fifteen pounds for every billiard table, and four pounds for every ordinary license over and above the cases imposed by any other act or acts of assembly, which taxes have amounted to the nett annual sum of one hundred and sixty-four thousand two hundred and sixty-six pounds, three shillings and eight pence, and the meaning and intention of the said act being principally to provide for the redemption of the certificates granted for militia service and for property impressed or taken for public service, for calling in of which certificates no other mode hath been provided; and whereas but a small amount of the said certificates will remain in the hands of the people after the arrearages of the said taxes shall be paid into the public treasury, and some other mode may be adopted for calling in the balance of the said certificates in a manner more convenient than by continuing the collection of the said taxes in manner prescribed by the said act.

III. Be it therefore enacted, That the act, intituled Repeal of "An act for calling in and redeeming certain certifi- that act. cates," shall be and the same is hereby repealed.

IV. And that adequate provision may be made for the redemption of the public securities, and for aiding. Additional

duties on spir the sinking fund, Be it farther enacted, That from it and after the first day of March next, all such goods wines, and

rs

"goods ityvus liquors

ed,

goods import and merchandise as are herein after mentioned, which

shall be imported or brought into this state, by land or water, shall be subject to the duties and imposts hereinafter mentioned, over and and above the duties and imposts thereon laid by any other act of assembly, that is to say: Upon every gallon of rum, one shilling; every gallon of other distilled spirituous liquors, one shilling; every gallon of Madeira wine, one shilling and sixpence; every gallon of wines, other than Madeira, one shilling; every gallon of porter, ale, or beer, nine pence; every pound of snuff, one shilling; every pound of manufactured tobacco, one shilling; every pound of loaf or lump sugar three pence; every pound of coffee, three pence; every pound of pepper, six pence; every pound of pimento or allspice, four pence; every pound of dressed leather, six pence; every pound of tanned leather, four pence; every pound of Bohea tea, one shilling; every pound of tea of other quality, two shillings; every houdred weight of cordage, four shillings; every hundred weight of bar iron, four shillings; every hun. dred weight of iron pots, kettles, or other iron castings, four; hillings; every hundred weight of nail rod and bolts, six shillings; every dozen bottles of wine, in bottles commonly called quart bottles, and in that proportion for all wines in bottles, three shillings; every dozen bottles of malt liquors, in bottles commonly called quart bottles, and in that proportion for all bottled malt liquors, two shillings and six pence; upon riding carriages from a foreign port or the manufacture of any foreign country, as follows; every coach, chariot, or post chaise, twenty pounds; every other four wheeled carriage, fifteen pounds; every two wheeled carriage, ten pounds; every clock, five pounds; every dozen of axes, eight shillings; every dozen of hoes, six shillings; every saddle, twelve shillings; every pair of womens or childrens shoes or slippers of stuff or morocco leather, one shilling; every pair of womens silk shoes, two shillings; every pair of mens or womens leather shoes or slippers, one shilling; every pair of boots, six shillings; every pair of boot legs, one shilling and six pence; every dozen packs of playing cards, thirty shillings; every bushel of coals, six pence; every hundred weight of salted beef, except ship stores, twenty shillings; every hundred weight of pork, except ship stores, twenty shillings; every pound of candles, except ship stores,

four pence; every pound of soap, except ship stores, four pence; upon all hals, ten per centum ad valorem; upon all ready made wearing apparel not before enumerated (except gloves and stockings) on all metal coat and waistcoat buttons, on all horse and carriage whips and walking sticks or canes, on all gold or silver lace, ten per centum ad valorem; and upon all goods, wares, and merchandize, whatsoever, not before enumerated, except salt, a duty of three per centum ad valorem. The Duties how duties aforesaid shall be paid to the several naval offi- paid. cers, or other persons legally authorised to collect the duties or imposts heretofore payable upon goods, wares, or merchandise, imported or brought into this state; and if any person importing any of the goods before enumerated, shall fail to make due entry thereof within the time by law prescribed, the penalty shall be the same and recovery had in like manner as in the case of persons importing rum and failing to make due entry thereof. The said duties shall be paid in Spanish milled dollars, at the rate of six shillings each, or in other silver or gold coin, at a proportionable value, or may be discharged by the payment of a like sum in any specie certificates or warrants legally issued for any debi due by this state, or by the payment thereof in notes for tobacco given to soldiers for bounties, allowing at the rate of twenty shillings per hundred for such tobacco. Three months credit shall be allowed the owner or importer of the goods, wares, and merchandise herein before enumerated for payment of the duties hereby imposed, on giving bond with security to be approved of by the naval officer with whom such entry is made, which bonds if not paid when the same shall become due, shall be recovered in like manner with bonds granted for the payment of the duties on rum. And if any person chargeable with any of the duties hereby imposed on any of the articles above enumerated shall at any time make payment thereof in specie to any naval officer or collector duly authorised to collect such daties, the person who hath so paid the same or his agent or aitorney duly authorised for that purpose, may at any time within sixty days after making such payment, demand and receive of such officer the amount of specie so paid, on tendering to him the like sum in any of the public securities above described, unless the officer to whom such money may have been

paid shall have accounted for and paid the same into the public treasury, in which case, the officer who may have collected such duty in specie, shall give to the person who paid the same, or 10 his agent or attorney duly authorised for that purpose, a certificate thereof, which certificate or other satisfactory proof being adduced to the executive, within sixty days from the time of such payment, it shall and may be lawsul for the govérnor with advice of council, to direct the auditor of public aceounts to issue a warrant for the like sum in specie, which the treasurer shall pay out of any money in his hands arising from duties or imposts. Provided the person demanding the said payment in specie shall at the same time pay to the treasurer the amount

thereof in any of the public securities above described. Goods exo

V. Provided always, That all goods, wares and ted from merchandise above enumerated, of the growth, produty, duction or inanufacture of any of the United States of

America, except distilled spirits extracted from any substance or materials which are not the growth or production of any of the United States of America, shall be exempted from the payment of all duties and imposts hereby imposed. But nothing herein contained shall be construed to prevent or in any manner obstruct or delay the full payment of all arrearages heretofore due under the operation of the said recited act, which arrearages shall be paid, collected and distrained for, and the amount thereof paid into the public treasury, and in all cases the like proceedings shall be had and judgment thereupon awarded in such mavner as if this act had not been made.

VI. And whereas since the establishment of the present system of revenue in the sessions of assembly held in October, one thousand seven hundred and eigbty

one, various warrants to a considerable amount have · been issued by the auditors of public accounts for payment of money due to the public creditors, and sundry voles of the general assembly have also passed for the payment of certain sums therein specified, for the l'edemption of which warrants and making good such votes, particular branches of the revenue have been from time to time assigned; and some of the warrants so issued have been by law declared receivable in payment of any part of the revenue tax equal to specie, whilst others of the said warrants have been limited to

the payment of some particular branch of the revenue; by which means the several appropriations have been deranged and many of the public creditors have been prevented from receiving payment of their just claims, in such time and manner as was intended by the legislature, and the great variety of such warrants, and the several appropriations of taxes and arrearages of taxes having rendered the present laws of revenue in many instances intricate and complicated, and productive of much embarrassment to the creditors of the public, as well as great perplexity in the accounts of the reveDue.

VII. And whereas it is necessary for strengthening the public credit and simplifying the public accounts, that the laws, respecting the same shall be amended, and adequate provision made for the redemption of all warrants heretofore issued by the auditors of public accounts, and for making good all votes of the general assembly for the payment of money or tobacco where any of the public funds have been charged with such payments;

VIII. And whereas the arrearages of taxes due for Appropriathe year one thousand seven hundred and eighty-six tion of arrearand for former years, will be more than sufficient to ages. discharge all suck warrants and votes of the general assembly, provided such arrearages shall be so applied; Be it therefore enacted, That all arrearages of taxes now due to this commonwealth by the several sheriffs and collectors for the taxes of the year one thousand seven hundred and eighty-six and for all former years which have arisen or become due under the act "For ascertaining certain taxes and duties, and for establishing a permanent revenue,” and all arrearages of taxes which have arisen or become due by the several sheriffs and collectors under the act “To amend and reduce the several acts for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act,” or by the several acts amending the same, shall constitute a fund to be called the aggregate fund, and shall be applied to the payment of all such warrants heretofore issued, or which may issue by the auditor of public accounts, on or before the last day of December one thousand seven hundred and eighty-seven, and for all votes of the general assembly for the payment of any sum of money or quantity of VOL. XII.

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f taxes.

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