or her list to the commissioner and makes oath to the justness of it on or before the twenty fifth day of May annually, and in case of failure, the commissioner shall proceed in like manner as is before directed in cases of refusal to give in lists; and the court shall determine from the circumstances of the case, whether to inflict or remit the fine and treble taxes.

And be it further enacted, That a list of all the in- Insolvents, solvents returned by the sheriff to the court shall be how allowed. transmitted by the clerk to the commissioners of the tax, to be entered on their book of taxes for that year, and no sheriff shall have credit for such insolvents, in his account with the public, unless certified by the said commissioners to have been allowed by the court, and the said commissioners shall moreover transmit with the said lists of insolvents an account of the tax of any person who may have removed out of the county, together with the name of the county to which they have removed, which account the auditors are hereby directed to transmit to the commissioners of the tax of the county to which they have removed, to be charged on their books and collected by the sheriff. An account of all fines or additional taxes imposed by virtue of this act shall be by the said commissioners transmitted to the solicitor's office before the first of August annually. And the said commissioners shall state in their book of taxes a general account with the sheriff for all taxes, fines and additional taxes in their county crediting him for all insolvents and for the allowances made to the commissioners for their salaries, which allowances to the commissioners, the sheriff shall have credit for in his account with the public and also for all payments made by the said sheriff to the public, receipts for which shall be by the said sheriff transmitted to the said commissioners within twenty days after obtaining the same, a copy of which account shall be by the said commissioners transmitted to the solicitor's office before the first day of May annually.

And whereas it may so happen from bad weather or other unavoidable accidents that some of the courts and commissioners may not within the time directed by this act proceed to execute the several duties therein required of them, but nevertheless they are hereby directed and impowered to proceed to execute the same so soon after as may be. And as no provision is made

How commisgive in the r own taxable

sioners to

property.

Commission.

rations.

in what manner the commissioners are to give in their taxable property, Be it therefore enacted, That they shall severally make a return on oath to their respective courts a list of all their taxable property, and shall enter the same in the several lists to be by them returned to the different persons and public officers, and on failing to comply herein shall be liable to be proceeded against in the same manner and subject to the same penalties as in case of any other neglect.

And be it further enacted, That the courts of the seers for corpo- veral towns and corporations herein before mentioned are authorised and directed to proceed to appoint commissioners in like manner as the county courts do, which said commissioners when appointed shall within their several towns and corporations execute their of fice under the same restrictions and regulations as those appointed by the county courts; and on failure of the courts or clerks of the different towns and corporations to do the duty hereby required of them they shall be subject to the same penalties as the county courts and clerks of county courts are.

Yearly rent Quantity of | Rate of land | Total amount of value of Amount of tax at one and a of lots.

land exclusive of lots

half per cent.

7. 16s. Od.

land.

per acre.

4 10 0

1

60

801

1500

So much of all and every act of assembly as comes within the purview of this act shall be and the same is hereby repealed.

CHAP. VII.

An act to carry into execution the requisition of congress upon this state for a troop of cavalry.

raised, pur

1. WHEREAS the United States in congress as- Troop of casembled, have, by their act of the twentieth of Octo- valry to be ber, one thousand seven hundred and eighty six, as- suant to a signed to this state as its quota of troops to be imme- resolution of diately raised for the service of the United States, one congress. troop of light dragoons, to consist of sixty troopers, with their proper officers:

II. Be it therefore enacted by the General Assembly, That the governor, with the advice of the council of state, may, and he is hereby empowered and directed, to appoint a captain, lieutenant, and cornet, to command the said troop; and the said officers when so appointed, shall proceed with all dispatch to recruit sixty men by voluntary enlistment, to serve in the armies of the United States for three years, unless sooner discharged, and each trooper when enlisted, shall receive a bounty of five dollars.

III. And be it further enacted, That the governor, with the advice of the council of state, may draw upon the treasurer for as much money as may be necessary fully to carry this act into execution;, which the treasurer shall pay out of the money appropriated for the payment of this state's quota of the requisition of congress of September, one thousand seven hundred and eighty five.