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sident and directors forthwith to transmit to the said auditor an account of the monies received as aforesaid.

3. And be it further enacted, That the allowances to the clerk Allowanco to corof the court martial, adjutants and musicians, in the several coun

tain militia offities aforesaid, shall be the same as those allowed by law to such clerks, adjutants and musicians, in every other county within this commonwealth; and nothing herein contained shall prevent the commandants of regiments from appropriating by order on the sheriff of the respective counties aforesaid, such sums as may, from time to time, be necessary for the purchase of drums, fifes and colours.

4. And if the sheriff of either of the counties aforesaid, shall, President and diafter the said fines become due by law, fail to pay the same to the cec ter side contresaid president and directors, or their agent, it shall be lawful for sheriffs. the said president and directors, in the name of the auditor of public accounts, to recover the amount of such fines respectively due from such sheriff, (deducting the sums aforesaid due and chargeal on the said fines, together with the sheriff's commission for collection, now allowed by law,) by motion in the court of that county where such fines have been collected : Provided, That the said president and directors shall give the said sheriff ten days notice of such motion; but nothing herein contained shall oblige the sheriffs of said counties to travel out of the same for the payment of such fines to the said president and directors, or their agent.

5. And be it further enacted, That the clerk of the court mar- Clerks of court tial in the said several counties, within

days after he shall martial to return

copy of list of deposit in the hands of the sheriff of either of said counties, a list fines to president of militia fines for collection, shall furnish the said president and directors with a true copy of such list, and the sheriff's receipt therefor, certified by said clerk, which shall be received in evidence on any motion to be made as aforesaid, against any such sheriff for the non-payment of fines due; and furthermore, it shall be the duty of said clerk to furnish the said president and directors with a true copy of the list of delinquents and insolvents which may be allowed to the said sheriffs by the respective courts martial.

6. But nothing herein contained shall be so construed as to au- Reservation. thorize any appropriation, or for a longer time other than the one herein before mentioned; and if the fund aforesaid shall not produce a sum equal to the amount of shares herein before directed to be subscribed for on behalf of the state, the shares remaining unpaid for, shall be released by the treasurer for the tiine being, and disposed of by the president and directors of the company aforesaid, by opening a subscription therefor, at the place, and in the manner prescribed by the act to amend the act for establishing the said Little river turnpike company.

7. This act shall commence and be in force from and after the Commencement. passing thereof.

and directors.





The general assembly of this commonwealth, having received and respectfully considered the amendment to the constitution of the United States, proposed by the legislature of Massachusetts, have come to the following resolution thereupon:

Resolved, that it is inexpedient to agree to the said amendment, and that the governor be requested to transmit a copy hereof to the chief magistrate of Massachusetts.

Agreed to January 28th, 1805.

The general assembly of Virginia, having received and respectfully considered the resolution of the legislature of North Carolina, proposing an amendment to the constitution of the United States, so as to authorize congress to pass a law to prevent the further importation of slaves, or people of colour, have come to the following resolution thereupon :

That, although this general assembly concur with the legislature of North Carolina, in regretting the occasion which suggested the necessity of the amendment proposed; yet, considering that the said amendment cannot be adopted without violating the provision of the federal constitution, that no amendment thereto, which may be made prior to the year 1808, shall affect the first clause of the ninth section of the first article, which provides that the migration or importation of such persons as any of the states existing at the adoption of the constitution, shall think proper to admit, shall not be prohibited by congress, prior to the year 1808; they are of opinion that the public faith, which was mutually pledged by the states who adopted the constitution, precludes the adoption of the said amendment:

Resolved therefore, That it is inexpedient for the legislature of this state to take any measures tending to procure such an amendment to the federal constitution as that which hath been proposed by the legislature of North Carolina.

Resolved, That the governor of this commonwealth be, and he is hereby requested to transmit a copy of the foregoing resolution to the governor of North Carolina, with a request that it may be laid before the legislature of that state, at their next session.

Agreed to January 31st, 1805.


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year 1805.

Chap. 1.-An ACT imposing taxes for the support of government.

(Passed January 31, 1806.) 1. Be it enacted by the general assembly, That the public taxes Public taxes for for the year one thousand eight hundred and five, shall be as follows, to wit: On lands, for every hundred dollars value, agreeably to the equalizing law, forty-eight cents; for every slave above the age of twelve years, except such as shall be, or have been exempted, in consequence of age or infirmity, by the respective county or corporation courts, forty-four cents; for every stud horse and jack ass, twice the price at which such horse or ass covers a mare for the season; for all other horses, mules, mares and colts, twelve cents each; for every ordinary license, twelve dollars and fifty cents; for every four wheeled riding carriage, except phætons and stage waggons, one dollar and twenty-five cents per wheel; for all phætons and stage waggons, eighty-four cents per wheel; and for every other riding carriage with two wheels, forty-three cents per wheel; for all lots and houses in town, one dollar and fifty-six cents, on every hundred dollars of the rent thereof, to be ascertained by the rent paid by the tenant; and where such lot or house is in the occupation of the proprietor, the yearly rent or value thereof shall be ascertained by the commissioners of the revenue, or either of them, by comparison of its value with that of other houses or lots actually rented; on every license to sell merchandize of foreign growth or manufacture, by wholesale and retail, forty dollars; on every license to retail such goods, fifteen dollars; on every license to a hawker or pedlar, twenty dollars: Provided, That no taxes shall be collected on Proviso. lands, lots, houses or other property belonging to this commonwealth, or to any county, town, college or seminary of learning, or attached to any house or houses for divine worship: And provided also, That nothing in this act shall be so construed as to prevent any farmer or planter from selling salt, sugar, tea, coffee, spices, iron or

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