may com

conduct at

a discontinuance, withdrawing of the suit, or an acquittal or neglect to bring the same to trial within five terms after the appearance of the defendant to answer the same. That if any person other than the Inspectors sworn clerks shall presume to make or take any poll lists at such mit for diselections as aforesaid or shall be guilty of any disorderly conduct at the orderly same, or of using any indirect sinister or corrupt means to influence polls. any elector or electors in giving in his or their ballots or voices, the major part of the inspectors at such election are hereby authorized impowered and required to commit the offender to the goal of the county, there to remain committed for a space not exceeding thirty days. And all sherifs under-sherifs constables and goalers are hereby strictly charged commanded and required to aid and obey the inspectors herein.

filed by

treason

And be it further enacted by the authority aforesaid That all and Persons every person and persons inhabitant and inhabitants of this State who disqualisince the ninth day of July in the year of our Lord one thousand reason seven hundred and seventy-six before any congress or convention able conor committee or council of safety of this State or other committee or duct, etc. commissioners of conspiracies within this State has or have avowed or voluntarily recognized or acknowledged any allegiance to the crown of Great-Britain or the sovereignty or supremacy of the king or parliament of Great-Britain or either of them over this State and the inhabitants thereof, or either of them or disavowed or denied the authority of the present government and legislature of this State or of the former government and legislature thereof by congresses or conventions, committees or councils of safety and other committees or the independence of this State of any authority vested in, or derived. from the king or parliament of Great-Britain or has or have voluntarily taken up arms with the British troops against this State or any other or others of the United States of America, or has or have voluntarily borne or held any commission office or place of trust or profit under the king and parliament of Great-Britain or under any authority derived from or under them or any or either of them, or being out of the power of the British troops has or have voluntarily gone within their power for the purpose of supplying them with provisions or other necessaries or employed other person or persons for the purpose or being so out of their power have voluntarily gone and continued within the same without special licence or permission by authority for the purpose or has or have held any correspondence with them or either of them in any wise prejudicial to the freedom and independence of the United States of America; or has or have directly or indirectly counselled aided encouraged or abetted or shall hereafter directly or indirectly counsel aid encourage or abett any person or persons whatsoever being an inhabitant or inhabitants of any of the United States of America to acknowledge or avow any allegiance to the crown of Great-Britain or any sovereignty or supremacy of the king and parliament of Great-Britain or either of them over this State or any of the said United States or to disavow the authority of the congress of the United States of America or of the provincial congresses or convention or legislature of this State or to disaffect any person or persons to such independence or to the government and legislature of this State or shall hereafter be guilty of any or either of the said offences shall be and hereby is and are ipso facto for ever thereafter respectively declared to be utterly disabled disqualified and incapacitated to vote either by ballot or viva voce at any election to fill any office or place whatsoever within this State, and to hold exercise

to persons

returned

to their al

legiance.

Proviso as or enjoy any office or place within this State: Provided always That who have nothing in this clause contained shall be construed to affect any person who, having gone over to or joined the British troops has returned to his allegiance to this State according to the tenor, true intent or meaning of any proclamation heretofore issued by any authority vested in or derived from the legislature or government of this State or by his excellency General Washington as commander in chief of the forces of the United States of America.

Penalty for bribery,

etc.

That whosoever shall by bribery menace or other corrupt means or device whatsoever either directly or indirectly attempt to influence any free elector of this State in giving his vote either viva voce or by ballot or to deter him from giving the same at any election within this State and shall thereof be convicted, such person so offending and convicted shall forfeit and pay for every such offence the sum of five hundred pounds to be sued for and recovered by any person and in the manner and under the restrictions above prescribed in actions qui tam to be brought against any inspector sherif or clerk for corrupt misbehavior in any matter or thing in or relating to the election of a governor or a lieutenant-governor or a senator or senators or a member or members of assembly. One moiety of which penalty how to be shall be recovered to the use of the person suing and prosecuting for the same and the other moiety thereof shall be paid by him into the treasury of this State for the use of the people of this State; and on such conviction the person convicted shall thenceforth and for ever thereafter stand and be utterly disabled disqualified and incapacitated, to vote either viva voce or by ballot at any election whatsoever within this State; and also to hold exercise and enjoy any office or place of trust or profit whatsoever within the same.

Penalties recovered,

disposed

of.

Persons

deemed to be freeholders.

Laws 10pealed.

Proviso as

to freeholders

who have

fled to other counties.

That in order to remove doubts concerning persons qualified to vote as freeholders at any election within this State every mortgager and mortgagee in possession and every person possessed of a freehold in right of his wife shall be deemed and esteemed as a freeholder for the purpose aforesaid as well as all other freeholders in possession.

Lastly Be it further enacted by the authority aforesaid That all laws heretofore made in this State while the same was the colony of New-York relating to the election of representatives to sit in general assembly and every article clause matter and thing in the same or any or either of them contained shall be and the same and each and every of them is and are hereby absolutely repealed annulled and made void. Provided always That nothing in this act contained shall operate to preclude such freeholders as have fled from the southern parts of this State and are now actually resident in any of the other counties of this State from voting within such counties for governor and lieutenant-governor or lieutenant-governor only, as the case may be, as if they had actually possessed freeholds within the same nor against the last resolution providing a representation in senate and assembly for the southern district of this State in a certain ordinance entitled an ordinance of the convention of the State of New-York for organizing and establishing the government agreed to by the said convention. any thing in this act to the contrary hereof in any wise notwithstanding.

CHAP. 17.

AN ACT for raising monies to be applied towards the public exigencies of this State.

PASSED the 28th March, 1778.

WHEREAS it is necessary in order to defray the expence of the pres- Preamble. ent war to discharge the debts due from this State and to make due provision for the support of the civil government thereof that monies should be raised within the same by tax.

Be it therefore enacted by the People of the State of New-York Tax imrepresented in Senate and Assembly and it is hereby enacted by the authority posed. of the same That a tax be raised upon all real and personal estate within this State in manner herein after particularly prescribed.

sessed.

And be it further enacted by the authority aforesaid That a tax of Amount. three pence in the pound shall be raised on the amount of all improved lands (including wood-lands kept for the purposes of fuel and timber and deemed parts or parcels of an improved farm) not subject to a right of commonage of any kind whatsoever; and that a Tax of one penny half-penny in the pound shall be raised on the amount of all personal estates, to be assessed in the manner following that is to say: That all such improved lands as aforesaid shall be Lands to assessed by the assessors of the several wards in the several cities and be asof the several towns, manors precincts and districts in which such lands respectively are, and each several and distinct possession to be assessed separately by itself, at what, with the houses, mills, stores and other buildings and improvements thereon at the time of making the assessment, and right of commonage appertaining to the same, would, were the same free and discharged of rents mortgages or other incumbrances whatsoever have been deemed the worth or value thereof, in the year of our Lord one thousand seven hundred and seventy-five. That the personal estate of each respective person shall be assessed by Personal the assessors of the several wards in the several cities and of the estate, several towns manors precincts and districts in which each person shall respectively reside, at what in the judgment of the assessors shall be deemed and estimated the amount (beyond the debts due from each respective person) and value thereof at the time of making the assessment thereof. In making which assessment the said assessors or one Oath to of them is and are hereby directed and required to tender to each and persons en every person within their respective districts whom they shall know or trade, etc. suspect to have gained by trade, merchandize, traffic or manufactory one thousand pounds or upwards since the twelfth day of September in the year of our Lord one thousand seven hundred and seventy-six the following oath or affirmation, viz.

ibid.

gaged in

You do solemnly swear and declare in the presence of Almighty Form of. God (or if of the people called Quakers) do solemnly sincerely and truly declare and affirm that you will true answer make to such questions as we the assessors or either of us shall ask you touching the advantages profits or gain which you have made by your trade merchandize traffic or manufactory since the twelfth day of September in the year of our Lord one thousand seven hundred and seventy-six so help you God."

Which oath or affirmation being administred the said assessors or Questions one of them shall ask each such person if he has gained one thou- to be asked

ors.

ment to be

made, per

by assess- sand pounds by his trade merchandize traffic or manufactory since the twelfth day of September in the year of our Lord one thousand seven hundred and seventy-six; and if he shall answer in the affirmative then the said assessor or assessors shall ask such person how many thousand pounds he has gained in manner aforesaid; and for Assess- every thousand pounds so gained, they shall assess each such person the sum of fifty pounds over and above the one penny half-penny centage to to be assessed upon his personal astate and upon his refusing to take in case of such oath or affirmation or wilfully keeping out of the way of the take oath. assessors they shall in such case make an estimate of his gains adding twenty per cent. thereto and then upon every thousand pounds so made out by such estimation and addition of twenty per cent. the said assessors shall assess such person fifty pounds over and above the one penny half-penny to be assessed upon his personal estate any thing. herein contained to the contrary notwithstanding.

be added

refusal to

When as

to be made.

That the assessors shall proceed as soon as conveniently may be after sessment the second Tuesday in April next to make the said several assessments and make and form two several assessment rolls, the one to contain the assessments of such improved Lands as aforesaid and the other to contain the assessments of the personal estate of the several persons within their respective wards towns manors districts and precincts.

Tax lists to be made and de

supervis

ors.

And be it further enacted by the authority aforesaid That as soon as the assessors shall have completed the assessments of their respectlivered to ive wards towns manors districts or precincts they shall agreeable to such assessments form two several tax lists the one to be denominated the land tax list to contain the names of the persons severally possessing such improved lands as aforesaid within their respective wards towns manors districts or precincts and opposite to the names of the said persons respectively the sums at which the said lands so possessed by the said persons respectively are assessed; and opposite to the said several sums, the amount of the tax laid on the said lands respectively to be computed at the rate of three pençe in the pound for each and every pound at which the said lands shall be respectively assessed. And the other to be denominated the personal tax list, to contain the names of the several persons residing within their respective wards towns manors districts or precincts who shall have been assessed for their personal estate and opposite to the names of the said persons respectively the sums at which the personal estate of the said several persons are assessed and opposite to the said sums respectively the amount of the tax laid on the said several persons for their respective personal estate to be computed at the rate of one penny half-penny in the pound for each and every pound at which the personal estate of the said persons respectively shall have been assessed and shall thereupon deliver the said tax lists to the supervisors or some or one of them signed by the majority of the said assessors, when the supervisors of the respective counties, to avoid accidents shall make true copies thereof respectively and thereon issue their warrant to the said collectors respectively to collect and receive the several taxes to be contained in the said lists respectively.

Tax warrants.

Tax, how to be collected.

And be it further enacted by the authority aforesaid That if the in the land tax list mentioned, shall respectively refuse or persons neglect to pay the tax laid on the lands by them possessed respectively that the collectors shall and they are hereby severally and respectively authorized and required in such case to levy the same by distress and sale of such goods and chattels as shall be found on the land by the said land tax list supposed to be possessed by the said person so refusing or neglecting rendering the overplus (if any shall be) after

deducting the amount of the tax charged on such land and the charges of such distress and sale to the said person so refusing or neglecting. And that if the persons in the personal tax list mentioned, shall respectively refuse or neglect to pay the tax laid on them respectively for their respective personal estate that the collectors shall and they are hereby severally and respectively authorized and required in such case to levy the same by distress and sale of the goods and chattels of the said person so refusing or neglecting rendering the overplus (if any there shall be) after deducting the tax charged on such person and the charges of such distress and sale to the said person so refusing or neglecting.

pay tax

treasurer.

And be it further enacted by the authority aforesaid That the several Collectors collectors shall and they are hereby respectively authorized and required to to pay the monies to be by them severally collected and received as and to county for the tax to be raised by virtue of this act into the hands of the county treasurer in their respective counties. And the several county treasurers are hereby authorized and required from time to time to pay the monies they shall so receive into the treasury of this State never retaining in their possession respectively a sum exceeding five thousand pounds.

to be re

And be it further enacted by the authority aforesaid That the Poundage several collectors shall be allowed and they are hereby severally au- tained by thorized to retain the same in their hands out of the monies they shall collectors. respectively collect and receive as and for the tax to be raised by virtue of this act a poundage of three pence in the pound for their services. in collecting the said tax and paying the same into the hands of the respective county treasurers and the said several county treasurers Treasurers shall be allowed and they are hereby severally authorized to retain the fees. same in their hands out of the monies they shall respectively receive from the several collectors as aforesaid at the rate of one half per cent. for their services in receiving the said monies and paying the same into the treasury of this State.

by county

And be it further enacted by the authority aforesaid That the several Payments collectors shall from time to time as they shall receive the said tax to treasurer. be raised by virtue of this act pay the same in manner herein before directed never retaining in their ossession prespectively a sum exceeding one thousand pounds.

and pri

And be it further enacted by the authority aforesaid That no person Officers serving the United States of America either as a regimental officer or vates exprivate raised within this State to serve for three years or during the empt. war, shall be assessed or taxed for his personal estate, any thing herein contained to the contrary notwithstanding.

to unim

And whereas there are many large tracts of appropriated and unim- Proviso as proved lands in this State from which taxes in the usual mode cannot proved be collected without great inconvenience and delays.

lands.

same.

Be it therefore enacted by the authority aforesaid That a tax of three Tax on pence in the pound be raised on the amount of all appropriated unimproved lands (except wood lands kept for the purposes of fuel and timber and deemed parts and parcels of improved farms) not subject to a right of commonage of any kind whatsoever to be assessed in manner hereafter directed.

assess

And be it further enacted by the authority aforesaid That the su- Commispervisors in the respective counties of Albany Ulster Dutchess Orange sioners to Westchester Tryon and Charlotte or any three of them respectively in same. each county named to that service by the supervisors or the majority of the supervisors of each county respectively shall be and they hereby are appointed commissioners in their several counties to assess all