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

recited, for

11. Be it therefore enacted, That whereas by an act, Former taxes intituled, "An act to revive and amend an act for re- redeeming 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 wheeled 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 taxes 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.

Repeal of

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 cates," shall be and the same is hereby repealed.

Additional

IV. And that adequate provision may be made for the redemption of the public securities, and for aiding duties on spir the sinking fund, Be it farther enacted, That from ituous liquors and after the first day of March next, all such goods wines, and

goods import and merchandise as are herein after mentioned, which ed. 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 hnndred weight of cordage, four shillings; every hundred weight of bar iron, four shillings; every hundred weight of iron pots, kettles, or other iron castings, fours 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,

Duties how

four pence; every pound of soap, exceptjship stores, four
pence; upon all hats, 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, ex-
cept salt, a duty of three per centum ad valorem. The
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 be-
fore 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 Span-
ish 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
debt due by this state, or by the payment thereof in
notes for tobacco given to soldiers for bounties, allow-
ing 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 merchan-
dise herein before enumerated for payment of the duties
hereby imposed, on giving bond with security to be ap-
proved of by the naval officer with whom such entry is
made, which bonds if not paid when the same shall be-
come 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 enumera-
ted shall at any time make payment thereof in specie
to any naval officer or collector duly authorised to col-
lect such duties, the person who hath so paid the same
or his agent or attorney duly authorised for that pur-
pose, 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, un-
less 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 mayhave collected such duty in specie, shall give to the person who paid the same, or to 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 lawful for the governor with advice of council, to direct the auditor of public accounts 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. V. Provided always, That all goods, wares and empted from merchandise above enumerated. of the growth, production or manufacture 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 manner as if this act had not been made.

Goods ex

duty.

pre

VI. And whereas since the establishment of the sent system of revenue in the sessions of assembly held in October, one thousand seven hundred and eightyone, 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 votes of the general assembly have also passed for the payment of certain sums therein specified, for the redemption 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 heen 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 reve

nue.

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 Appropria the year one thousand seven hundred and eighty-six tion of arrearand for former years, will be more than sufficient to ages of taxes. discharge all such 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 seve ral 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. XIT. C 3