or by the clerk of the superior court of the district of Kentuckey, or the register of the land office.

III. And be it farther enacted, That any person who hath obtained, or shall obtain a pre-emption warrant before the last day of December in the present year, shall be allowed until the last day of June one thousand seven hundred and eighty eight to enter the same with the surveyor of the county in which the land may lie; and all warrants so obtained, with the entry and survey thereupon, shall be good and valid in law, any act or acts to the contrary notwithstanding.

CHAP. XLVII.

An act concerning certain duties on tobacco.

[Passed the 1st of December, 1787]

amended.

1. WHEREAS by an act passed at the last session Acts concern of assembly, intituled, "An act to raise a supply of mo- ing duties on ney for the United States in congress assembled," it was tobacco examongst other things enacted, that from and after the plained and tenth day of January, one thousand seven hundred and eighty seven, an additional duty of six shillings per hogshead on every hogshead of tobacco passed at and shipped from any public ware-house within this commonwealth should be paid to the inspectors, and it has been represented to this present general assembly that many inspectors received the said additional duty upon tobacco which had been inspected before the said tenth day of January one thousand seven hundred and eighty-seven, which was contrary to the intent of the said act and it is reasonable that the money so improperly collected should be refunded, Be it therefore enacted by the general assembly, That the auditor of public accounts upon an affidavit of any inspector or inspectors, or other satisfactory proof being produced to him that any person hath paid the said additional duty of six shillings per hogshead upon tobacco inspected before the said tenth day of January, one thousand

co.

seven hundred and eighty seven, shall grant to suck person a warrant for the full amount of the duty so paid by him; which warrant shall be paid by the treasurer out of the funds arising from the duties on tobacProvided nevertheless, that where any inspectors have not paid the said additional duty into the treasury the same shall not be paid by the public, but the person to whom it shall appear to be due, shall and may recover the said duty of any such inspector or inspectors, by motion, in any court of record within this commonwealth, upon giving ten days previous notice thereof, together with the costs of such motion.

11. And be it further enacted, That if any inspector or inspectors shall grant a certificate or affidavit to any person or persons of his or their having paid such additional duty, where the same shall not actually have been paid, or for a greater sum than any such person or persons shall have paid, such inspector or inspectors shall, upon information and proof thereof being made to the executive, be displaced by them, and shall moreover forfeit and pay the sum of fifty pounds, to be recovered by action of debt or information in any court of record, one half of which shall be applied to the use of the informer, and the other half to the use of the commonwealth.

III. And whereas it is represented that many perSons have twice paid the duties on the same hogshead of tobacco, as well at Rivanna and Lynch's inspection, as at the ware-houses below receiving such tobacco, which is contrary to law, Be it therefore enacted, That upon a similar proof of such duty being twice paid on the same hogshead of tobacco, as is herein before directed, the same shall be repaid to the person or persons, under the like restrictions as are prescribed with respect to the said six shillings per hogshead.

IV. And whereas the act, intituled, "An act to ap point commissioners to state and settle the losses sustained by the burning the ware-houses at Rockey Ridge," imposing a tax of three shillings per hogshead on tobacco, hath been misunderstood by many of the inspectors, and the said tax collected from the shippers of tobacco from the first day of May to the first day of October, one thousand seven hundred and eightysix, contrary to the intent and meaning of the said act; Be it therefore enacted, That all persons having had so

improperly collected from them the said three shillings, shall be entitled to recover the same in the manner and under the same restrictions as are herein prescribed for persons who have been illegally charged with the six shillings on tobacco inspected before the tenth day of January last, any thing in any act to the contrary notwithstanding.

CHAP. XLVIII.

An act to amend the acts concerning the poor.

[Passed the 31st of December 1787.]

ited.

1. WHEREAS the laws heretofore made for pro- Districts, for viding for the poor have in some instances proved dif ficult and burthensome in their execution, and in others verseers of inadequate to the purpose; For remedy thereof, Be it the poor, lim. enacted by the general assembly, That there shall not in future be more than four districts for electing overseers of the poor in any one county; and that in the several counties wherein there are at present more than four such districts, the courts of such counties respectively shall be, and they are hereby empowered and requir ed at some one of their respective courts in the months of February, March, or April next, to cause their respective counties to be laid off into convenient districts not exceeding four, and shall order new elections to be made of overseers of the poor in such districts in the manner prescribed by the act, intituled, "An act to provide for the poor of the several counties within this commonwealth," which overseers of the poor so to be elected shall serve for and during the same term for which the former overseers of the poor in such counties had respectively been elected.

verseers,

II. And be it further enacted, That the overseers of Meeting of o the poor in every county, although in different districts, shall meet annually at some convenient place, to be appointed by a majority of them, on the first Monday in September, if fair, if not the next fair day.

Their duties.

Collector of poor rates

The overseers of the poor of the different districts (if there be more than one in the county) shall bring with them to such annual meeting a distinct state of the number, names and situation of the poor, and an account of their expenditures in their respective districts, and a majority of the overseers of the poor in the county so meeting, and there being in such majority at least one overseer of the poor from each district, shall chuse a president, and shall be empowered to regulate the necessary provisions to be made for all the poor of the county (exclusive of the poor of any corporate town) for the succeeding year, as well as to adjust and settle the charges of supporting and maintaining the poor the preceding year, and to levy and assess upon all such taxables of their county as are subject to county levies, except the inhabitants of any corporate town, and settle the amount of the poor rate upon each such taxable in the same manner as the vestries used formerly to ascertain and assess the parish levy, either in tobacco or money at a certain price at the option of the payer: for which purpose the clerk of the county shall furnish the said overseers of the poor with a certified copy of the list of all such taxables in the county exclusive of those in any corporate town within the same, if any such there be.

III. And the said overseers of the poor shall also be, and they are hereby empowered and required, at their how appointed, his power annual meeting to appoint a collector of such county and duty. poor rate, and to take from him bond with sufficient security, in a sum double the amount of the sum to be collected by him, payable to their president, for the use of the said overseers of the poor, to be applied towards lessening the county poor-rate, and conditioned for the faithtal and diligent collection of the said poor-rate, and the payment to the several persons respectively entitled thereto of the sums of tobacco or money due to them according to the entries and accounts of the said overseers of the poor (a copy of which shall be delivered to such collector) and also for settling with the said overseers of the poor, or their successors, at their next annual meeting, a just and true account of all his receipts and disbursements with proper vouchers, and paying whatsoever balance shall, upon such settlement, appear to be in his hands; such collector shall be allowed the same commissions for receiving the said

poor-rate, as the sheriff is by law allowed for receiving county levies, shall be subject to the same rules and regulations, and shall have the same power of distress in case of non-payment of any person chargeable therewith, at the time the county levies are by law distrain

able.

IV. It shall be lawful for such collector to appoint one or more deputies to assist him in the collection of Deputy col. lectors. the poor rate, for whose conduct he shall be answerable, which deputies shall have the same powers as the collector himself, and if such collector shall refuse or neglect to settle his account with the overseers of the poor, as herein before directed, or shall fail or refuse to pay them any money or tobacco which shall be in his hands, or in the hands of any of his deputies, or shall delay or refuse to pay off the several claims to the persons respectively entitled thereto, it may and shall be lawful for the court of the county wherein such collector was appointed, upon the motion of the overseers of the poor, or of any of the persons having legal claims, to grant judgment against such collector and his securities for the sums of money or tobacco respectively due to the said overseers of the poor, or to such legal claimants with costs: Provided such collector and bis Liabilities. securities have ten days previous notice of such motion. And such collector shall have the same remedy and mode of recovery against his deputies, or either of them, and their securities respectively, for any sums of money or tobacco, which, by virtue of this act such collector may be subjected to the payment of, on account of the transactions of any of his deputies.

cessors.

V. The overseers of the poor at their annual meeting, shall be and they are hereby empowered to settle Overseers to the accounts of the former overseers and to receive settle with their prede. from them any sums of money or tobacco which shall be in their hands, and to call upon the collector or collectors heretofore appointed by any vestry for a settlement of their accounts, and payment of any balances which shall be in their hands, and on failure of such payment they shall have the same mode of recovery, as is by this act directed for the recovery of money or tobacco in the hands of a collector of their own appointment.

VI. The said overseers of the poor shall also be and Power to pay they are hereby empowered to levy, in the manner be- parish debts.