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by whom the commissioners were appointed, whose judgment as to the yearly
rent or value shall be final. The laid commissioners or either of them to al,
certain the rent paid on houses or lots actually leased, may call on the tenant
or proprietor to declare on oath or solemn affirmation, what is the amount of
the rent paid for the fame; and every person so called on and refusing to de-
clare, shall forfeit and pay the sum of three hundred dollars, to be recovered

by motion on ten days previous notice, to be made by the commisioners of the Public property exemping revenue, or either of them. Provided, That no tax shall be collected on

lands, lots, houses, or other property belonging to this Commonwealth, or to
any county, town, college, houses for divine worship, or feminary of learning.
Every covering horse or jack-ass which shall not be duly entered with the com-
missioners of the tax, and all such horses and asses brought into this Common-
wealth, fubíequent 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 stand, upon whom it
shall be distrainable by the sheriff, as if it had been entered in the commis-
fioner's book; for two thirds whereof the sheriff shall be accountable to the
public, and in case of failure to pay the same, shall forfeit two hundred dollars,
to be recovered with costs, on motion after ten days notice by the Auditor, for
the use of the Commonwealth: Provided, That any person so bringing fuch
horse or ass into the siate, entering him with the coinmisioner 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 absolved from the said penal-
ty, and the said commissioners shall subjoin the said horse or ass to the list of

Licenses toç merchants II. AND be it further enacted, That upon any person's producing to the
felling goodi, wholesale commissioner of the revenue for the county, district, or corporation, a receipt
or retail.

for the sum of forty dollars paid to the sheriff or collector, such commiffionce
shall grant to such person a license to sell merchandize of foreign growth or
manufacture, by wholesale and retail, for and during the term of twelve months ;

or if the said receipt shall be for fifteen dollars, such person shall, in like manPenalty an dealing with- ner, receive a license to retail such goods for the same time. And if any person out such license for fit

shell fell such merchandize either by wholesale or retail, on land or on board obiained.

any vessel, without having obtained such license, such person shall forfeit and
pay five hundred dollars, to be recovered by the commissioner 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 licenses and fines the commissioners shall annu-
ally in their books, return a list to the Auditor of the public accounts, on or be.
fore the fifteenth day of September, specifying names, which shall be good evi-
dence whereupon to charge the sheriff or collector. Provided nevertheless

That not above one tax shall be paid on account of fo selling at one and the

fame store, and if any person shall posess two or inore stores, he or she shall pay Pravi,

one tax for each store. And provided also, That nothing contained in this or
any other act shall be so conitrued as to impote a tax on planters or farmers
for selling falt or iron to their peighbours, puschased as a return load for their
produce, carried in their waggons or otherwise to market. All the laid licenses
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
store shall be opened on land between the said first day of May, and the fame
day in the following year, the said tax shall be apportioned according to the
time then to come of one year, and its amount shall be specified in the license,

and in the commissioner's return.
Concerning hawkers III. AND be it enacted, That the act concerning hawkers and ped-
and pedlais,

lars shall be fo construed, as to make it necessary for each hawker and pedlar,

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

at the courthouse of which he offers goods for sale, 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 list of
such licenses granted to hawkers and pedlars, and recorded, fuck up in some
public place in the courthouse, exprefling when the license was granted, when

they will expire, and by what court they were granted, from their April court Allowance to commifia to the end of the year: And in case of failure, each hawker or pedlar shall be ener for issuing fuch subject to the fame penalty as if he had no fuch license. For every license grant

ed by a commissioner 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 licenses shall be returned to the Auditor as aforesaid. Clerks of courts shall annually, on or before the firit day of Octo- Clerks of courts to reder, return to the Auditor a lift of all hawkers' and pedlars' licenses granted by turn a lif of pedlars, their respective courts, previous to the first day of September in every year, and licenses to the Auditos. 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 allo 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 such year. So much of the act passed at the laft feliion, intituled, “ An act to impose certain taxes on law process, and for other purposes," as is contrary hereto, shall be and is hereby repealed.

V. AND for the more effectual collection of the taxes as aforesaid, and Notices on motions aothers, which may become due to the commonwealth, Be is further enacted, oficers here in mena That ten days previous notice shall hereafter be necessary to any sheriff, col- tioned. lector, clerk, inspector, 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 heriff or other colle&tor shall at any time be allowed to return any list of insolvents, or have any credit therefor, after twelve months shall have expired, from the period of the taxes becoming payable by such sheriff or collector, to which fuch lift relates. A commission of five per cent. and no more shall be allowed to Commision allowed for iheriffs and collectors for the collection of the taxes on licenses to be granted to

collecting tax on line

censes. merchants under this act, and on licenses to be granted to hawkers and pedlars, under an act, intituled, “ An act concerning hawkers and pedlars;" any law

Commissioner to return to the contrary notwithstanding. A list of all licenses granted to merchants

list of licenses to counshall be returned by the committioner granting the same, to the county or cor: tv or corporation court poration courts for their examination, after which the said lists fhail be deli- for examination. vered to the sheriffs or collectors, who shall annually, on or before the firit day of O&ober next, after the receipt thereof, account for and pay the same into the public treasury. VI. THIS act shall commence and be in force from the passing thereof. : Commencemene of this



An Act to exable Clerks of Courts to Administer Oaths in certain cafes.

[Passed the 6th of January, 1800.) I. E it enaited, That the several clerks of courts of this commonwealth, Clerks of courts auand their deputies be, and they are hereby empowered to administer.

thorised to adininifter

oaths in certain cales. oaths in all cases wherein an affidavit is necessary as the foundation of any official act to be performed by any such clerk, which affidavit shall be filed, and fall in every refpe:t be as efetual as if the oath thereto had been adminif tered by a justice of the peace. And if any person sworn by any clerk or his depacy, by virtue of this act, ihall give any evidence under such circuinitances as would have conftituted the fame to be perjury, if done in presence of a court of record, the same shall be deemed perjury to all intents and purposes.

II. THIS act shall commence and be in force from and after the palling Commencement of thin thereof.


An Act concerning the Service of certain Procefi, and the returns th reine

(Palled the 28th of January, 1800.] 1.

E it enacted by the General Assembly, That where any sheriff or other that he has been kept off by force of arms, it fall and may be lawful for the plaintiff in the action in which the process fo returned wis isfuel, either to iffue an alias or pluries, as the case may be, or to proce:d in the said action againft the defendant or defendants, as if such process had been returned executed.

IL. THIS act shall be in force, fro.n and after the passing thereof.


An Act to repeal the Act authorifing the Executive to remit the Damages and Fines

incurred by Sheriff and Callectors, in certain cafes.

[Passed the 4th of January, 1820.) Executive to remit da

£ it enacted, That the act of Assembly, intituled, “ An alt authoris-
The act authoriting the bring the Executive to remit the damages and fines incurred by the
mages, &c. repeabej,
with an excepiion.

riffs and collectors, in certain cases,” shall be and the same is hereby repealed;
except in this, that the Executive shall ftill 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 said above recited act set forth and contained. Provided however, That The court before whom when a motion is made by the auditor of pub'ic accounts against any delinquent the auditor moves agai it sheriffs or collectors, and notice as heretofore required being firit given, the dileretion to remit da. court in pronouncing judgment upon the case, thall and may take into con

fideration all circumstances which may, in their opinion, entitle the party to

a remission of damages, and give judgment for the same or not, as they may The 6th section of the

II. ` AND be it further enacted, That the fixth section of the act, intituled, at laying taxes it pealed.

“ An act laying taxes for the support of government,” hall be, and the fame is

hereby repealed. Commencement of this

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


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An Act to amend the Act, intituled, An Act concerning the Election of Members of


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Ele&ions, by whom to be held in care of the bigbe facriff's death.

(Passed the 6th of January, 1800.]
THEREAS in the act, intituled, "An act concerning the election of the

members of the General Assembly,” no provision is made for holding
an election in case of the death of the high sheriff, whereby many of the good
people of this Commonwealth are sometimes unrepresented ; for remedy

I. BE it enacted by the General Lembly, That in all cases whatsoever where by law whe Meriff is directed to hold an election, in case of the death of the said sheriff

, the senior magiftrate, and in his absence, inability, or incapacity by being a candidate, the second, and so on in succession to the junior magistrate

, is hereby authorised, empowered, and required to perform the duties of the leriff prescribed by law in fimilar cales.

II. AND be it furtber enacted, The faid magiftrates, in case of refusal, shall be subject to all the penalties to which sheriffs are liable, and shall be entitled to the same compensation.

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.

Peaalties on magif. tsates refusiog to act,

Repealing clause. Conmcrecment of this acts

An Act concerning Attornies, and for other purposes.

(Passed the 25th of January, 1800.] State attornies how a - 1. Bwealth, shall hereafier be appointed in the district and all other infe

E it enacted, That attornies to profecute on behalf of the Commonrior courts of this commonwealth, by an order of such courts respectively, which said attornies shall be entitled to recover of delinquents the fees allowed by law, and moreover the attornies for the commonwealth in the district courts, thall be allowed the salary as now fixed by law, and every such attorney in the county or corporation courts, shall be allowed a reasonable fum for their servi. ces, and for which no other fee or reward is allowed by law, as heretofore an

nnally to be levied by such court, on the county or corporation. Audisor not to allow 11. AND be ir further enacted, That it fall not hereafter he lawful for the agnies claims."

auditor of public accounts to allow the claim of any attorney for any county

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

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



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

fint and all future Sefions.
[Passed the 13th of January, 1800.)

it of Pramble,

che present General Allembly, are insufficient for their support: 1. BE it therefore enacted, That the wages of the members of the General Wages of th: members Assembly, shall be for the present and future sessions, three dollars per day, and thrue dollaro. milage as heretofore.

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


An Act for confirming and establishing the Boundary Line between this state and

the State of Kentucky, ascertained and fixed by certain Commisioners appointed
by both States, and for other purposes.

[Palled the 13th of January, 1800.] W ,

HEREAS the commissioners appointed to ascertain and adjust the boun- Preamble. to the act of separation between the two states, have proceeded to the execution of the said business, and made a report thereof in the words following, to wit:" The commillioners for ascertaiping and adjulting the boundary line Report of the commit between the states of Virginia and Kentucky, appointed pursuant to the act of Lioners. separation between the two states, to wit: Archibald Stuart, General Joseph Martin, and Creed Taylor, Esquires, on the part of the former, and John Coburn, Robert Johnston, and Buckner Thruston, Esquires, on the part of th:: latter, having this day met at the Forks of Great Sandy river, according to appointment, and taken into conlideration the said act of separation, have, and by these presents do, unanimously, agree and declare, that the boundary line between the said fates, is, and shall be, and remain as followeth, to wit: To begin at the point where the Carolina, now Tenneilee line crosses the top of the Cumberland Mountain, near Cumberland Gap; thence north-eastwardiy along the top or highest part of the faid Cumberland Mountain, kecping between the head waters of Cumberland and Kentucky rivers, on the west ide thereof, and the head waters of Powell and Guett's rivers, and the pound fork of Sandy, on the east side thereof, continuing along the said top or highest part of said mountain, crolling the road leading over the same at the Little Paint Gap, where by some ic is called the Holiow Mountain, to where it ierminates at the west fork of Sandy, commonly called Ruslei's Fork; thence with a line to be run north forty-five degrees east, till it intersects the other great principal branch of Sandy, commonly called the north-eaitwardly branch; thence down the faid north-eastwardly branch to its junction with the main wett branch, and down Main Sandy, to its confluence with the Ohio.” And whereas Sarveyors certificate Brice Martin and Hugh Fulton, the surveyors appointed by the said commiffoners to run and mark the faid line, did, on the second day of November, one thoufand seven 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, standing on a high clift, wliere the said Weft or Russel's fork of Sandy runs through the said Canberland Mountain, near the mouth of a branch; thence with che faid course to the faid principal branch of Sandy, commonly called the north'eaftwardly branch, eight thousand fix hundred and forty poles to a poplar, black guin, and two spruce pines, each marked with the letters V. K. and that they had also marked the trees on the said line with four chops in the form of a diamond.

And whereas it is d umed proper and expensent that the said

boundary line ro fixed and ascertained as aforesaid, should be established and

confirmed on the part of this Commonwealth : Boundary line between

I. BE it therefore enacted by the General Affimbly of the Commonwealth of Virginia & Kentucky. Virginia, That the said boundary line between this state and the state of Ken

tucky, as laid down, fixed, and ascertained by the faid commissioners above named, in their said report above recited, Mall be, and is hereby fully and abfolutely, to all intents and purposes whatsoever, ratified, established, and confirmed on the part of this Commonwealth, as the true, certain, and real boun.

dary line between the said states. Report of the commil- II. AND whereas the said commissioners have made a further report to Goners respecting cer. the present General Affembly, in the words following, to wit: « And whereas tain entries and loca- doubts have heretofore prevailed, which of the main branches of Sandy the riogs.

act for dividing the county of Fincastle, (which is the act referred to for the line between the two states) meant and intended that the line should run up, and locators have been led into errors in entering their land warrants, it is therefore further unanimously agreed between the said commissioners, that no land claims founded on entries within the forks of Sandy, or east of the Cupberland Mountain, on the waters of Sandy, previous to the first day of Oc:ober, one thousand seven hundred and ninety-nine, on either side of the before mentioned line, to be run from the end of the said Cumberland Mountain, to intersect the faid main north eastwardly branch of Sandy, ought to be in any wife affected by the said doubts which bave existed respecting the said line, but that the said claims ought to remain valid and secure, as if ro such doubts had existed, or as if the territory had been within the acknowledged limits of either state, that is to say, that all entries of land made in the offices of either ftate, which by this adjustment of the line falls into the other, shall be as valid as if made in the offices of that itate in which the land lies, and that it be recommended to the said states to país mutual laws for the ratification of the said claims, pursuant to the meaning and intent of this agreement between us, and that until such laws shall be pafled, this inflrument shall not be in force, but Mall take full effect immediately after the passage of such laws." And whereas it is deemed also proper and expedient to confirm and validate all such entries above mentioned, in conformity to the recommendation of the said com

millioners, in their faid report last above recited: Be it further enacred by Entries made in Ken- the authority aforesaid, That all

claims for entries of lands made by any perion cucky of lands which fall into this state,

or persons, in any surveyor's offices in the state of Kentucky, since the separation thereof from this ftate, which said lards by means of the adjullment

and eltablishment of the said line above mentioned, have fallen into this state, shall be as valid and sufficient to the several claimants under fuch entrics to all intents and purposes, as if the sims had been made in the proper surveyors' ofices of this ttate; any thing in any law contained to the contrary, notwith

itanding: Commencement of this III. THIS act shall commence and be in force, from and after the pasiing da.

of a like law on the part of the state of Kentucky,


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An Act concerning the Militia of this Commonwealth.

(Passed the 28th of January, 1800.) to the milicia by the Arts to be dillributed. I. Penacted, That the Executive be, and they are hereby authorized and

TOR the purpose of arming the militia of this Commonwealth, Beid cxccusive.

dire:ted to distribute without delay amongst the several regiments of militia, according to their strength as ascertained by the last returns of each, two thirds of all the arms and accoutrements belonging to the state, as well those on hand as those that may hereafter be procured under appropriations already made by law: Provided, That before the delivery thereof, they shall cause each muka!

and cartridge box to be ftamped with the name of the county and number of Officere to give receipes

the resimcat to which they may be allotted.

II for che as mus

AND be it further enacted, 'l hat it shall be the duty of each and every officer commanding a regiment to receive such arms and accoutrements when they shall be offered, and grant a receipt therefor to the governor, for the tinc being, describing their condition at the time of such receipt, and shall moreover deliver the fame to the officers commanding battalions in such regiment, * is like proportion. And it shall be the duty of Otticers commanding battalione

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