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Deputies ap

pointed to

the federal constitution.

CHAP. VIII.

An act for appointing deputies from this commonwealth to a convention proposed to be held in the city of Philadelphia in May next, for the purpose of revising the federal constitution.

1. WHEREAS the commissioners who assembled at Annapolis, on the fourteenth day of September last, for the purpose of devising and reporting the means of convention, enabling congress to provide effectually for the comfor revising mercial interests of the United States, have represented the necessity of extending the revision of the federal system to all its defects; and have recommended that deputies for that purpose be appointed by the several legislatures, to meet in convention in the city of Philadelphia, on the second day of May next; a provision which seems preferable to a discussion of the subject in congress, where it might be too much interrupted by the ordinary business before them, and where it would besides be deprived of the valuable counsels of sundry individuals, who are disqualified by the constitution or laws of particular states, or restrained by peculiar circumstances from a seat in that assembly: And whereas the general assembly of this commonwealth, taking into view the actual situation of the confederacy, as well as reflecting on the alarming representations made from time to time by the United States in congress, particularly in their act of the fifteenth day of February last, can no longer doubt that the crisis is arrived at which the good people of America are to decide the solemn question, whether they will by wise and magnanimous efforts reap the just fruits of that independence, which they have so gloriously acquired, and of that union which they have cemented with so much of their common blood; or whether by giving way to unmanly jealousies and prejudicies, or to partial and transitory interests, they will renounce the auspicious blessings prepared for them by the revolution, and furnish to its enemies an

eventual triumph over those by whose virtue and valour it has been accomplished: And whereas the same noble and extended policy, and the same fraternal and affectionate sentiments, which originally determined the citizens af this commonwealth to unite with their brethren of the other states in establishing a federal government, cannot but be felt with equal force now, as motives to lay aside every inferior consideration, and to concur in such further concessions and provisions, as may be necessary to secure the great objects for which that government was instituted, and to render the United States as happy in peace, as they have been glorious in war:

11. Be it therefore enacted by the General Assembly of the Commonwealth of Virginia, That seven commissioners be appointed by joint ballot of both houses of assembly, who, or any three of them, are hereby authorized as deputies from this commonwealth, to meet such deputies as may be appointed and authorised by other states, to assemble in convention at Philadelphia, as above recommended, and to join with them in devising and discussing all such alterations and further provisions, as may be necessary to render the federal constitution adequate to the exigencies of the union; and in reporting such an act for that parpose, to the United States in congress, as, when agreed to by them, and duly confirmed by the several states, will effectually provide for the same.

III. And be it further enacted, That in case of the death of any of the said deputies, or of their declining their appointments, the executive are hereby authorised to supply such vacancies. And the governor is requested to transmit forwith a copy of this act to the United States in congress, and to the executives of each of the states in the union.

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Preamble.

Tobacco receivable in taxes; at what rates; how

accounted

for.

CHAP. IX.

An act to enable the citizens of this commonwealth to discharge certain taxes, by the payment of tobacco.

1. WHEREAS it is represented to the present general assembly, that it will be a great relief to the citizens of this commonwealth to enable them to discharge the taxes now due for the year one thousand seven hundred and eighty-six, under the act, intituled “An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act," with notes for inspected tobacco; and that this ease to the people may be given without lessening the public revenue, by fixing an equitable price on the tobacco to be received, having due regard to the selling price of that commodity at each of the warehouses within this state:

II. Be it therefore enacted by the General Assembly, That it shall and may be lawful for any person chargeable with any part of the taxes aforesaid, to discharge collected and the same in inspectors receipts or notes for good merchantable crop tobacco, not less than nine hundred and fifty pounds nett weight, and not inspected more than one year when offered in payment, at the rates hereafter mentioned: At Page's in Hanover town, Byrd's, Shockoe, Rocketts, Rocky Ridge, Manchester, and Warwick, on James river, at twenty-eight shillings per hundred: At Osborne's, on James river; at all the warehouses in and about Petersburg, on Appamattox; at all the warehouses on York river and Mattapony, from Newcastle to Poropotank, inclusive; at all the warehouses from Falmouth to Roy's, and Gibson's, on Rappahannock, inclusive; and at all the warehouses from the Falls of Potowmack to Aquia, inclusive, at twenty-six shillings per hundred: And at all the warehouses on the different rivers, creeks, or bays within this commonwealth, not herein enumerated, at twenty-four shillings per hundred; except the warehouses hereafter mentioned, at which tobacco shall be received at the following rates, to wit, Rivanna, at twenty-two shillings per hundred; Lynch's at twenty

shillings per hundred; Crow's ferry, and Cresap's, at eighteen shillings per hundred; or in transfer receipts or notes for tobacco at the rate of one hundred and ten pounds for one hundred pounds of crop tobacco, at any public inspection within this commonwealth.

III. And be it farther enacted, That all tobaccoes which may be received under this act, at any of the warehouses within the district, commonly called and known by the name of the Kentucky district (which tobacco shall be rated at twenty shillings per hundred) shall be paid to the judges of the superior court of that district, to be by them applied in the first place, to the discharge of the expences of government incurred within that district, and the surplus, if any, to be by the said judges paid into the public treasury. And that the most effectual measures may be adopted for enforcing the collection of the taxes within the limits of the said district,

IV. Be it enacted, That when any collector shall have failed to account with the said court, within the time prescribed by law, for the payment of taxes into the public treasury, that then the said court shall be authorised to grant judgment, upon motion of the attorney general of the district, and issue execution against such collector and his securities, provided they shall have ten days previous notice thereof.

Sheriffs to

facilities, or

tobaccco.

V. And be it further enacted, That the sheriffs and collectors of this commonwealth, except the sheriffs make monthand collectors of the district of Kentucky, shall give a collections of ly returns of receipt to each person from whom they collect the tax- taxes, whees, specifying in what the said taxes were paid; and ther specie, shall make monthly returns, on oath, to the courts of their respective counties, of their collection, inserting in distinct columns of whom received, the amounts of the several articles paid, viz: specie, facilities, warrants, crop and transfer tobacco, with the marks, numbers, weights and warehouses, and shall also at the same time of making such return, make oath that he hath not directly or indirectly, sold, bartered, or exchanged, any article to or with the person or persons from whom he has collected taxes, except what was necessarily given in change. And in case any sheriff or collector shall fail making such return, the said sheriff or collector so failing, shall forfeit for every failure, the sum of fifty pounds, to be recovered by mo

Clerks to set up lists of taxe collect

attes ed co pies to sheriffs; wi hout which, no payment to

treasury.

tion, on ten days previous notice being given, which the attorney for the commonwealth in the county where the failure shall be, is hereby required to make and prosecute, and the money so recovered shall be collected and transmitted by the coroner of the county, to the treasury, to be applied to public purposes; and any sheriff being convicted of making a false return to the county court, shall be liable to the same penalty, and shall moreover be forever thereafter disqualified from holding the office of sheriff or collector in this commonwealth.

VI. And be it further enacted, That the clerks of the several courts are hereby enjoined to fix up fair ed, and give copies of the sheriffs or collectors monthly returns, in some conspicuous part of their respective court-houses, for public inspection, on the next court day after such returns are made; they shall also file a copy thereof, and deliver another attested fair copy to the sheriff or be made into collector, without which being first produced to the auditor of public accounts, no sheriff or collector, or any person for him or them, shall be permitted to make any payment on account of his collection into the treasury. Any clerk neglecting to perform any of the duties hereby required of him, shall forfeit and pay the sum of twenty-five pounds for every such neglect; to be recovered and applied in the same manner as the forfeitures herein inflicted on delinquent sheriff's and collectors.

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