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by whom the commiffioners were appointed, whofe judgment as to the yearly rent or value shall be final. The faid commiffioners or either of them to af certain the rent paid on houfes or lots actually leafed, may call on the tenant or proprietor to declare on oath or folemn affirmation, what is the amount of the rent paid for the fame; and every person so called on and refufing to declare, shall forfeit and pay the fum of three hundred dollars, to be recovered by motion on ten days previous notice, to be made by the commiffioners of the Public property exemp revenue, or either of them. Provided, That no tax shall be collected on lands, lots, houfes, or other property belonging to this Commonwealth, or to any county, town, college, houfes for divine worship, or feminary of learning. Every covering horfe or jack-afs which shall not be duly entered with the commiffioners of the tax, and all fuch horfes and affes brought into this Commonwealth, fubfequent to the ninth of March next, shall be liable to a treble tax, to be paid by the owner of the place at which he shall ftand, upon whom it shall be distrainable by the sheriff, as if it had been entered in the commiffioner's book; for two thirds whereof the sheriff shall be accountable to the public, and in cafe of failure to pay the fame, shall forfeit two hundred dollars, to be recovered with cofts, on motion after ten days notice by the Auditor, for the use of the Commonwealth; Provided, That any perfon fo bringing fuch horfe or afs into the flate, entering him with the commiflioner within ten days thereafter, and paying the tax to which he would have been liable, had he been duly entered, to the sheriff or collector, shall be abfolved from the faid penalty, and the faid commiffioners shall fubjoin the faid horse or afs to the lift of taxables.

Licenfes to merchants felling goods, whole fale

or retail.

out fuch licenfe firft obtained.

II. AND be it further enacted, That upon any perfon's producing to the commiffioner of the revenue for the county, diftrict, or corporation, a receipt for the fum of forty dollars paid to the sheriff or collector, fuch commiffioner shall grant to fuch perfon a licenfe to fell merchandize of foreign growth or manufacture, by wholefale and retail, for and during the term of twelve months; or if the faid receipt shall be for fifteen dollars, fuch perfon shall, in like manPenalty on dealing with- ner, receive a licenfe to retail fuch goods for the fame time. And if any perfon shall fell fuch merchandize either by wholefale or retail, on land or on board any vefiel, without having obtained fuch licenfe, fuch perfon shall forfeit and pay five hundred dollars, to be recovered by the commiffioner in any court of record, on ten days previous notice, and to be paid to the sheriff for the use of the Commonwealth; of which licenfes and fines the commiffioners shall annually in their books, return a lift to the Auditor of the public accounts, on or before the fifteenth day of September, fpecifying names, which shall be good evidence whereupon to charge the sheriff or collector. Provided nevertheless, That not above one tax shall be paid on account of fo felling at one and the fame ftore, and if any perfon shall poffels two or more ftores, he or she shall pay onc tax for each store. And provided alfo, That nothing contained in this or any other act shall be fo conftrued as to impofe a tax on planters or farmers for felling falt or iron to their neighbours, purchased as a return load for their produce, carried in their waggons or otherwife to market. All the faid licenfes shall be taken out previous to the first day of May next, and shall be good and effectual for and during the term of one year. Provided, That if any new ftore shall be opened on land between the faid first day of May, and the fame day in the following year, the faid tax shall be apportioned according to the time then to come of one year, and its amount shall be specified in the license,

Pravifo

Concerning hawkers and pedlais.

Licenfes granted to

and in the commissioner's return.

III. AND be it furt er enacted, That the act concerning hawkers and pedlars shall be fo conftrued, as to make it neceffary for each hawker and pedlar, to obtain a license.

IV. BE it further enacted, That each hawker and pedlar, after obtaining a hawkers and pedlars to licenfe to fell goods, wares, and merchandize, shall in the court of each county, be recorded.

Allowance to commiffi

oner for iffuing fuch licenfe.

at the courthouse of which he offers goods for fale, enter of record his licente, obtained for vending goods, wares, and merchandize, for which he shall pay twenty-five cents to the clerk, and the clerk of each court shall keep a lift of fuch licenses granted to hawkers and pedlars, and recorded, ftuck up in fome public place in the courthouse, expreffing when the licenfe was granted, when they will expire, and by what court they were granted, from their April court to the end of the year: And in cafe of failure, each hawker or pedlar shall be fubject to the fame penalty as if he had no fuch licenfe. For every license granted by a commiffioner under this act, he shall be entitled to twenty-five cents,

which shall be paid to him out of the public treasury, on warrant of the Auditor of public accounts, after his lift of licenfes shall be returned to the Auditor as aforefaid. Clerks of courts shall annually, on or before the first day of October, return to the Auditor a list of all hawkers' and pedlars' licenfes granted by their respective courts, previous to the first day of September in every year, and every clerk neglecting this duty, shall forfeit fifty dollars, to be recovered in the General Court, by motion on ten days previous notice. The clerks of courts shall alfo on or before the fifteenth of December in every year, account on oath to the Auditor of public accounts for all taxes received by them, by virtue of their offices, previous to the first day of September in fuch year. So much of the act paffed at the laft feffion, intituled, "An act to impofe certain taxes on law procefs, and for other purposes," as is contrary hereto, shall be and is hereby repealed.

Clerks of courts to return a lift of pedlars licenfes to the Auditor.

Notices on motions against theriffs and other officers herein mentioned.

V. AND for the more effectual collection of the taxes as aforefaid, and others, which may become due to the commonwealth, Be is further enacted, That ten days previous notice fhall hereafter be neceffary to any theriff, collector, clerk, infpector, or notary public, for the purpose of recovering a judgment for any taxes, fine, or public dues of any kind, where by law the auditor is authorised to proceed against them, or any of them, by motion. No theriff or other collector fhall at any time be allowed to return any lift of insolvents, or have any credit therefor, after twelve months fhall have expired, from the period of the taxes becoming payable by fuch fheriff or collector, to which fuch lift relates. A commiffion of five per cent. and no more shall be allowed to heriffs and collectors for the collection of the taxes on licenfes to be granted to merchants under this act, and on licenfes to be granted to hawkers and pedlars, under an act, intituled, "An act concerning hawkers and pedlars ;" any law to the contrary notwithstanding. A lift of all licenfes granted to merchants shall be returned by the commishioner granting the fame, to the county or corporation courts for their examination, after which the faid lifts fhall be deli- for examination. vered to the sheriffs or collectors, who fhall annually, on or before the first day of October next, after the receipt thereof, account for and pay the fame into the public treafury.

Commiffion allowed forcollecting tax on li

cenfes.

Commiffioner to return lift of licenfes to coun

ty or corporation court

VI. THIS act shall commence and be in force from the paffing thereof. Commencement of this

act.

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I.

An Act to enable Clerks of Courts to Adminifter Oaths in certain cafes.

BE

[Paffed the 6th of January, 1800.]

oaths in certain cafes.

E it enacted, That the feveral clerks of courts of this commonwealth, Clerks of courts auand their deputies be, and they are hereby empowered to administer thorised to adminifter oaths in all cafes wherein an affidavit is neceffary as the foundation of any official act to be performed by any fuch clerk, which affidavit fhall be filed, and fhall in every refpect be as effectual as if the oath thereto had been adminif tered by a justice of the peace. And if any perfon fworn by any clerk or his deputy, by virtue of this act, fhall give any evidence under fuch circumftances as would have conftituted the fame to be perjury, if done in prefence of a court of record, the fame fhall be deemed perjury to all intents and purpofes.

II. THIS act shall commence and be in force from and after the paffing Commencement of this

thereof.

A&.

CHAP. CCLVII.

1.

An Act concerning the Service of certain Procef, and the returns tb reen,

[Paffed the 28th of January, 1800.]

E it enacted by the General Assembly, That where any sheriff or other

return on any or

that he has been kept off by force of arms, it fhall and may be lawful for the plaintiff in the action in which the process fo returned was iffaed, either to iffue an alias or pluries, as the cafe may be, or to proceed in the said action against the defendant or defendants, as if fuch procefs had been returned executed.

IL. THIS act shall be in force, from and after the palling thereof.

CHAP. CCLVIII.

An Act to repeal the Act authorifing the Executive to remit the Damages and Fines incurred by Sheriffs and Collectors, in certain cafes.

The act authorifing the I.
Executive to remit da-
mages, &c. repealed,
with an exception.

The court before whom the auditor moves again it delinquents vefted with diferetion to remit da.

mages.

The 6th fection of the act laying taxes rem pealed.

Commencement of this

act.

[Paffed the 4th of January, 1800.]

E it enacted, That the act of Affembly, intituled, "An act authori

Bing the Executive to remit the damages and fines incurred by the

riffs and collectors, in certain cafes," fhall be and the fame is hereby repealed;
exccpt
in this, that the Executive fhall fill be authorised to remit damages or
fines incurred by sheriffs or collectors before the twenty-fixth day of Decem-
ber, in the year one thousand seven hundred and ninety-four, on the terms in
the faid above recited act fet forth and contained. Provided however, That
when a motion is made by the auditor of public accounts against any delinquent
fheriffs or collectors, and notice as heretofore required being first given, the
court in pronouncing judgment upon the cafe, fhall and may take into con-
fideration all circumstances which may, in their opinion, entitle the party to
remission of damages, and give judgment for the fame or not, as they may
think proper.

a

II. AND be it further enacted, That the fixth fection of the act, intituled, "An act laying taxes for the fupport of government," shall be, and the fame is hereby repealed.

III. THIS act shall commence and be in force, from and after the paffing thereof.

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CHAP. CCLIX.

An Act to amend the Act, intituled, An Act concerning the Election of Members of
General Affembly.

[Paffed the 6th of January, 1800.]

WH
HEREAS in the act, intituled, " An act concerning the election of the
members of the General Affembly," no provifion is made for holding
an election in cafe of the death of the high fheriff, whereby many of the good
people of this Commonwealth are fometimes unreprefented; for remedy
whereof,

I. BE it enacted by the General Assembly, That in all cafes whatsoever where by law the fheriff is directed to hold an election, in cafe of the death of the faid fheriff, the fenior magiftrate, and in his abfence, inability, or incapacity by being a candidate, the fecond, and fo on in fucceffion to the junior magiftrate, is hereby authorised, empowered, and required to perform the duties of the fheriff prefcribed by law in fimilar cafes.

11. AND be it further enacted, The faid magiftrates, in cafe of refufal, shall be fubject to all the penalties to which fheriffs are liable, and fhall be entitled to the fame compenfation.

III. ALL acts within the purview of this act, are hereby repealed. IV. THIS act shall commence and be in force, from and after the paffing thereof.

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B

CHAP. CCLX.

An Act concerning Attornies, and for other purposes.
[Paffed the 25th of January, 1800.]

State attornies how a 1.wealth, fhall hereafter be appointed in the district and all other infe

E it enacted, That attornies to profecute on behalf of the Common

pointed.

Auditor not to allow attornies claims.

rior courts of this commonwealth, by an order of fuch courts refpectively, which faid attornies fhall be entitled to recover of delinquents the fees allowed by law, and moreover the attornies for the commonwealth in the diftrict courts, fhall be allowed the falary as now fixed by law, and every fuch attorney in the county or corporation courts, fhall be allowed a reasonable fum for their servi ces, and for which no other fee or reward is allowed by law, as heretofore annually to be levied by fuch court, on the county or corporation.

11. AND be it further enacted, That it fhall not hereafter be lawful for the auditor of public accounts to allow the claim of any attorney for any county

or corporation court, for any fervices to be performed by him therein; and that all laws within the true intent and meaning of this act, fhall be, and the fame are hereby repealed.

III. THIS act fhall commence and be in force from and after the paffing Commencement of this thereof.

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CHAP. CCLXI.

An Act to Increase the Wages of the Members of the General Assembly for the pre

fint and all future Seffions.

[Paffed the 13th of January, 1800.]

W the prefent General Allembly, are infufficient for their fupport:

HEREAS it is found by experience that the wages of the members of Framble.

I. BE it therefore enacted, That the wages of the members of the General Wages of th: members Affembly, thall be for the prefent and future feffions, three dollars per day, and three dollare. milage as heretofore.

II. THIS act shall commence and be in force, from and after the paffing Commencement of this thereof.

act.

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An Act for confirming and establishing the Boundary Line between this State and the State of Kentucky, afcertained and fixed by certain Commifioners appointed by both States, and for other purposes.

[Paffed the 13th of January, 1800.]

WHEREAS the commiffioners appointed to afcertain and adjuft the boun- Preamble.

W dary line between this state and the state of Kentucky, in conformity

to the act of feparation between the two ftates, have proceeded to the execution of the faid bufinefs, and made a report thereof in the words following, to

wit:-"The commiffioners for afcertaiping and adjusting the boundary line Report of the commit between the ftates of Virginia and Kentucky, appointed pursuant to the act of tioners. feparation between the two ftates, to wit: Archibald Stuart, General Jofeph Martin, and Creed Taylor, Efquires, on the part of the former, and John Coburn, Robert Johnston, and Buckner Thrufton, Efquires, on the part of the latter, having this day met at the Forks of Great Sandy river, according to appointment, and taken into confideration the faid act of feparation, have, and by these presents do, unanimously, agree and declare, that the boundary line between the faid ftates, is, and shall be, and remain as followeth, to wit: To begin at the point where the Carolina, now Tenneffee line crofles the top of the Cumberland Mountain, near Cumberland Gap; thence north-ealtwardly along the top or highest part of the faid Cumberland Mountain, keeping between the head waters of Cumberland and Kentucky rivers, on the weft fide thereof, and the head waters of Powell and Gueft's rivers, and the pound fork of Sandy, on the east fide thereof, continuing along the faid top or higheft part of faid mountain, croffing the road leading over the fame at the Little Paint Gap, where by fome it is called the Holiow Mountain, to where it terminates at the weft fork of Sandy, commonly called Ruffel's Fork; thence with a line to be run north forty-five degrees eaft, till it interfects the other great principal branch of Sandy, commonly called the north-eastwardly branch; thence down the faid north-eastwardly branch to its junction with the main weft branch, and down Main Sandy, to its confluence with the Ohio." And whereas Brice Martin and Hugh Fulton, the furveyors appointed by the faid commiffioners to run and mark the faid line, did, on the fecond day of November, one thoufand feven hundred and ninety-nine, certify, that they did run the fame, beginning at a red oak, white oak, and two pines, marked V. K. on each, ftanding on a high clift, where the faid Well or Ruffel's fork of Sandy runs through the faid Cumberland Mountain, near the mouth of a branch; thence with the faid courfe to the faid principal branch of Sandy, commonly called the northeastwardly branch, eight thoufand fix hundred and forty poles to a poplar, black gum, and two fpruce pines, each marked with the letters V. K. and that they had also marked the trees on the faid line with four chops in the form of a diamond. And whereas it is deemed proper and expedient that the said

Surveyors certificate.

Boundary line between
Virginia & Kentucky.

Report of the commiffioners refpecting certain entries and loca

tions.

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boundary line fo fixed and afcertained as aforefaid, fhould be eftablished and confirmed on the part of this Commonwealth :

I. BE it therefore enacted by the General Affembly of the Commonwealth of Virginia, That the faid boundary line between this state and the ftate of Kentucky, as laid down, fixed, and afcertained by the faid commiffioners above named, in their faid report above recited, shall be, and is hereby fully and abfolutely, to all intents and purposes whatfoever, ratified, established, and confirmed on the part of this Commonwealth, as the true, certain, and real boundary line between the said states.

II. AND whereas the faid commiffioners have made a further report to the prefent General Affembly, in the words following, to wit: "And whereas doubts have heretofore prevailed, which of the main branches of Sandy the act for dividing the county of Fincastle, (which is the act referred to for the line between the two ftates) meant and intended that the line fhould run up, and locators have been led into errors in entering their land warrants, it is therefore further unanimously agreed between the faid commiffioners, that no land claims founded on entries within the forks of Sandy, or eaft of the Cumberland Mountain, on the waters of Sandy, previous to the first day of October, one thousand feven hundred and ninety-nine, on either fide of the before mentioned line, to be run from the end of the faid Cumberland Mountain, to interfect the faid main north caftwardly branch of Sandy, ought to be in any wife affected by the faid doubts which have exifted refpecting the faid line, but that the faid claims ought to remain valid and fecure, as if no fuch doubts had exifted, or as if the territory had been within the acknowledged limits of either state, that is to fay, that all entries of land made in the offices of either ftate, which by this adjustment of the line falls into the other, fhall be as valid as if made in the offices of that state in which the land lies, and that it be recommended to the said states to pafs mutual laws for the ratification of the faid claims, pursuant to the meaning and intent of this agreement between us, and that until fuch laws fhall be paffed, this inflrument fhall not be in force, but shall take full effect immediately after the paffage of fuch laws." And whereas it is deemed alío proper and expedient to confirm and validate all fuch entries above mentioned, in conformity to the recommendation of the faid commiffioners, in their faid report laft above recited: Be it further enacted by the authority aforefaid, That all claims for entries of lands made by any perfon or perfons, in any furveyor's offices in the ftate of Kentucky, fince the feparation thereof from this flate, which faid lands by means of the adjustment and eftablishment of the faid line above mentioned, have fallen into this ftate, shall be as valid and sufficient to the feveral claimants under fuch entries to all intents and purposes, as if the fime had been made in the proper furveyors' offices of this fate; any thing in any law contained to the contrary, notwithftanding.

III. THIS act shall commence and be in force, from and after the paffing of a like law on the part of the ftate of Kentucky.

Arms to be diftributed -I. to the militia by the executive.

Officers to give receipts

for the arms.

CHAP. CCLXIII.

An Act concerning the Militia of this Commonwealth.

[Paffed the 28th of January, 1800.]

OR the purpose of arming the militia of this Commonwealth, Be it

For the That the Executive be, and they are hereby authorized and

directed to distribute without delay amongst the feveral regiments of militia, according to their firength as afcertained by the laft returns of each, two thirds of all the arms and accoutrements belonging to the ftate, as well thofe on hand as thofe that may hereafter be procured under appropriations already made by law: Provided, That before the delivery thereof, they fhall caufe each musket and cartridge box to be ftamped with the name of the county and number of the regiment to which they may be allotted.

II. AND be it further enacted, 'That it fhall be the duty of each and every officer commanding a regiment to receive fuch arms and accoutrements when they shall be offered, and grant a receipt therefor to the governor, for the time being, defcribing their condition at the time of fuch receipt, and fhali moreover deliver the fame to the officers commanding battalions in fuch regiment. in like proportion. And it fhall be the duty of officers commanding battalione

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