Proviso. Commissioners to grant license to merchants. without license. 3. And provided also, That without such license, a farmer or planter may sell salt, sugar, coffee, tea, spices, iron or steel, to his neighbours, purchased as a return load on carrying their produce in their waggons, or otherwise, to market. CHAP. 2.-An ACT to provide more effectually for the collection of taxes. (Passed February 1, 1805.) 1. Be it enacted by the general assembly, That upon any person producing to any commissioner of the revenue for his county, district or corporation, or to the clerk of the court, if there be no commissioner, a receipt for forty dollars, paid to the sheriff or collector, such commissioner or clerk 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 manner Penalty for selling receive a license to retail such goods for the same time; and if any person shall sell such merchandize either by wholesale or retail, on land or on board any vessel, without having obtained such license, such person shall forfeit and pay one hundred dollars, to be recovered by the commissioners of the county, district or corporation, in any court of record, on ten days previous notice, for the use of the commonwealth; of which licenses and fines, the commissioners shall annually in their books return a list to the auditor of public accounts, on or before the fifteenth day of September, specifying the names of the persons, which shall be evidence whereupon to charge the sheriff or collector. Commissioners to return list of li censes. Clerk to receive merchant tax or collector. 2. Provided always, That if there be no such sheriff or collecwhere no sheriff tor, the clerk of the court shall have a right to receive the tax, to be accounted for in like manner as other taxes by him received, and his receipt shall entitle the party to a license in the same manner as the receipt of the sheriff or collector: Provided nevertheless, That not more than one tax shall be paid on account of selling at one and the same store; and if any person or persons shall keep two or more stores, he, she or they shall pay one tax for each store. All the said licenses shall be taken out previous to the first day of May next, and shall be good and effectual for the term of one year next ensuing: Provided, That if any new store shall be opened on land between the first day of May and the same 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. Construction of hawkers and pedlars. 3. And be it further enacted, That the act concerning hawkers the act concerning and pedlars, shall be so construed as to make it necessary for each hawker and pedlar to obtain a license; that it shall be the duty of the commissioners to report to the courts of their respective counties, such merchants, hawkers and pedlars, as neglect to comply with this act, and on such report, it shall be the duty of the said court to direct process against all delinquents so reported. Licenses to haw be recorded. 4. And be it further enacted, That each hawker and pedlar, afkers and pedlars to ter obtaining a license to sell goods, wares and merchandize, shall, in the court of each county in which he offers goods for sale, enter on record his license obtained for vending of goods, wares and merPenalty for failure. chandize, for which he shall pay twenty-five cents to the clerk; and in case of failure, each hawker and pedlar shall be subject to the cause licenses to failing to return same penalty as if he had no such licence. The clerk of each Clerks of courts to court shall, on each court day throughout the year, cause a list of hawkers and pedsuch licenses as are recorded by him, to be stuck up in some public lars to be stuck up. place in the courthouse, expressing when such license was granted, when it will expire, and by what court it was granted; and in case of failure, such clerk, for each omission, shall forfeit and pay the sum of fifty dollars, to be recovered by motion of the commissioners in any court of record, ten days notice thereof being first given. For every license granted 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 from the auditor of public accounts, after his list of licenses shall be returned to the auditor as aforesaid. Clerks of courts shall, annually, on or before the first Penalty on clerks day of October, return to the auditor a list of all hawkers' and ped- list of licenses to lars' licenses granted by their respective courts, previous to the first hawkers and pedday of September in every year; and every clerk neglecting this duty, shall forfeit fifty dollars, to be recovered by motion in the general court, on ten days previous notice. The clerks of courts shall Clerks when to acalso on or before the fifteenth day of December, in every year, acceived by them. count 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. A list of all licenses granted to mer-Commissioner or chants, shall be returned by the commissioner or clerk granting the clerk to return list same, to the county or corporation courts for their examination, after censes to county which the said lists shall be delivered to the said sheriffs or collectors, who shall, annually, on or before the first day of October next after the receipt thereof, account for and pay the same into the public treasury. lars. count for taxes re of merchant li courts. Person dissatisfied with valuation of commissioner, ascertain the va 5. And be it further enacted, That where the owner or proprie tor of any house or lot subject to taxation, shall think himself ag grieved by the valuation of the commissioner, he may appeal to the bow remedied. court by whom he was appointed, whose judgment as to the yearly rent or value shall be final. The said commissioners, or either of Commissioner to them, to ascertain the rent paid on houses or lots actually rented or lue of leased proleased, may call on the tenant or proprietor to declare, on oath or perty. solemn affirmation, what is the amount of rent paid for the same; and every person so called on and refusing to declare, shall forfeit and pay the sum of three hundred dollars, to be recovered by motion, on ten days previous notice, at the instance of the commissioners of the revenue, or either of them. of stud horses and law. 6. And be it further enacted, That every covering horse, or jack Penalty on owners ass, which shall not be duly entered as such with the commissioners asses for non-comof the revenue, and all such horses and asses brought into this com- pliance with the monwealth subsequent to the ninth of March next, shall be liable to a treble tax, to be paid by the owner of the place where he shall stand, upon whom it shall be distrainable by the sheriff as if the same had been entered on the commissioner's book in his name; for two thirds whereof the sheriff shall be accountable to the public; and for every failure so to account, shall forfeit two hundred dollars, to be recovered with costs, on ten days previous notice, by the auditor, for the use of the commonwealth: Provided, That any person bringing such horse or ass into this commonwealth, entering him with the commissioner within ten days thereafter, and paying the tax to which he is liable, shall be absolved from said penalty, Person removing horse or ass after proceed. and such commissioner shall subjoin such horse or ass to the list of taxables. 7. And be it further enacted, That when any person shall re9th March, how to move any stud horse or jack ass out of the limits of the county, or commissioner's district wherein he is resident, after the ninth of March in any year, it shall be the duty of such person removing such horse or ass as aforesaid, to produce to the sheriff of the county into which such horse or ass is removed, a certificate from the commissioner of the county or district from which such horse or ass is removed, that such horse or ass has been duly entered with such commissioner, and the sum for which such horse or ass is entered for the season; every person failing as aforesaid, shall forfeit and pay treble the amount of the sum at which such horse or ass shall cover for the season, to be collected and accounted for by the sheriff, on oath, for the use of the commonwealth. Tax upon ordinary licenses. Proviso. 8. And be it further enacted, That no court shall hereafter grant to any person a license to keep an ordinary, until such person shall produce to such court the receipt of the sheriff, collector or sergeant, for the tax by law imposed on such license; which tax shall be refunded to the person paying the same, by such sheriff, collector or sergeant, if such license be refused. 9. Provided always, and be it further enacted, That ten days previous notice shall hereafter be necessary, to any sheriff, colleetor, clerk, inspector or notary public, for the purpose of recovering a judgment for any taxes, fines or public dues of any kind, where, by law, the auditor is authorized to proceed against them, or any of them, by motion. No sheriff or collector shall at any time be allowed to return any list of insolvents, or have any credit therefor, after eighteen months shall have expired, from the period of the taxes becoming payable by such sheriff or collector to which such list relates. A commission of five per cent. and no more shall be allowed the sheriffs and collectors, for the collection of taxes on licenses granted to merchants, hawkers or pedlars, any law to the contrary notwithstanding. Commencement. 10. This act shall commence and be in force from and after the passing thereof. Appropriation of public revenue. CHAP. 3.-An ACT to appropriate the public revenue. 1. Be it enacted by the general assembly, That the taxes and arrearages of taxes, due prior to the year one thousand eight hundred and three, and all other branches of public revenue which arise to the commonwealth prior to the first day of January, one thousand eight hundred and six, and the surplus of all appropriations heretofore made, shall constitute a general fund, and be appropriated in the following manner for the payment of the expenses of the general assembly at their next session, forty-six thousand three hundred and thirty-six dollars; for the officers of civil government, fiftyeight thousand dollars; for officers of militia, three thousand four hundred dollars; for expenses of examinations of criminals, in the county, corporation and district courts, including the expenses of guards employed over the district, county and corporation jails, forty-one thousand two hundred and sixty dollars; for slaves executed, three thousand dollars; for slaves transported, two thousand nine hundred dollars; for the lunatic hospital in the city of Wil liamsburg, six thousand five hundred dollars; for the public guard in the city of Richmond, fifteen thousand four hundred and fifty dollars; for completing the manufactory of arms, including arrearages due on account thereof, ten thousand dollars; for expenses in carrying on the manufactory of arms, including the officers' salaries, forty thousand dollars; for expenses of removing criminals to the penitentiary, and their confinement therein, ten thousand five hundred and fifty dollars; for the James river canal warehouse, two thousand three hundred dollars; for the repairs of public warehouses, three thousand two hundred dollars; for public services of the clerks of district courts, one thousand seven hundred dollars; for interest on public debt, registered, five thousand four hundred and fifty dollars forty-two cents; for payment of a debt due Louis A. Pauly, five thousand one hundred and seventy-seven dollars fortyone cents; for interest on debt due to persons who paid money into the treasury for British debts, twenty-three thousand seven hundred and nine dollars fifty-cents; for discharging the amount of a debt due Duncan Rose's executors, eight thousand and twenty-two dollars; for pensioners, five thousand three hundred dollars; for defraying the expense of elections of senators and representatives to congress, four hundred dollars; for the Upper Appomattox canal company, six hundred and twenty-five dollars; for the first instalment on the state's shares in the Bank of Virginia, thirty thousand dollars; for paying commissioners of the public revenue, twelve thousand nine hundred and sixty dollars; for clearing Holstein river, four hundred and ninety dollars; for defraying the expense of opening and improving Kanawha road, including former appropriations, three thousand four hundred dollars; and for the contingent expenses of government, eleven thousand dollars. 2. And be it further enacted, That no monies shall be applied No appropriation towards the completion of the foundery of cannon during the pre- dery. sent year; nor shall any surplus of one fund be applied to make good any deficiency of any other fund. for cannon foun 3. This act shall commence and be in force from and after the Commencement. passing thereof. CHAP. 4.-An ACT to amend an act, entitled, "An act to amend and reduce into one the several acts of the general assembly for regulating the militia of this commonwealth." (Passed January 23, 1805.) officers. 1. Be it enacted by the general assembly, That the commanding Time of training officer of each brigade shall direct the training of the officers and regimental musters to be held in each regiment in the months of October or November in every year, and such regimental muster shall immediately succeed the training of the officers, which training shall continue three days, except where there are more regiments than one in a county, in which case the training and musters shall be as heretofore. The brigade inspector shall charge milage only for one circuit through the brigade; and it shall be the duty of the brigadier general so to arrange the training of the officers, and regimental musters, as to render only one circuit necessary: Provided nevertheless, That such inspector shall be entitled to receive not less than one hundred dollars for his services. 2. And be it further enacted, That any officer who shall remove Officers, when prefrom his county, and the bounds of his regiment, or shall have ceased sumed to have resigned. Allowance to ad jutants, clerks of courts martial and provosts martial. Commanding officers of cavalry and to perform the duties of his office for eight months, shall be considered as having resigned his office, and the vacancy thereby occasioned shall be filled as in other cases, unless such officer shall be employed abroad in the service of this state, or of the United States. 3. And be it further enacted, That the adjutant of each regiment shall hereafter be allowed for his services a sum not exceeding six dollars for each day he shall attend the regimental and battalion musters, and training of the officers of the said regiment; and that the clerks of the several courts of enquiry shall hereafter be allowed for their services a sum not exceeding eight dollars for each day they shall attend the said courts, and four dollars for each list of fines they shall make out as required by law; the provost martial shall also be allowed for his services a sum not exceeding three dollars for each day he shall attend the courts of enquiry, and no more. 4. And be it further enacted, That it shall be the duty of the clerks of the several courts of enquiry to transmit to the auditor of public accounts a certified copy of the sheriff's receipt for each list of militia fines put into his hands for collection, together with a copy of such list; and such certified copy of the sheriff's receipt shall be evidence on a motion against him for such fines. 5. And be it further enacted, That the commanding officer of artillery, to whom every troop of cavalry, and company of artillery, shall hereafter make his report of delinquents to the commanding officer of the battalion in which such delinquent shall reside. to make returns. Repealing clause. Commencement. Part of the act 1792 repealed. Offences not punishable by death or confine tiary, within what time to be prose 6. So much of the fourteenth section of the act, entitled, "An act to amend and reduce into one the several acts of the general assembly for regulating the militia of this commonwealth," as empowers the executive to issue commissions for more than one troop of cavalry to cach regiment, is hereby repealed. 7. This act shall commence and be in force from and after the first day of April next. CHAP. 5.-An ACT further to amend the penal laws of this commonwealth. (Passed January 29, 1805.) 1. Be it enacted by the general assembly, That the thirty-fourth section of an act, passed on the thirteenth day of November, in the year one thousand seven hundred and ninety-two, entitled, “An act directing the method of proceeding against free persons charged with certain crimes, declaring the mode of proceeding on indictments, informations and prosecutions on penal statutes, and for preventing vexatious aud malicious prosecutions, and moderating amercements," shall be and the same hereby is repealed. 2. All actions, suits, bills, indictments or informations which shall be had, brought, sued or exhibited upon any penal law, where ment in peniten- the punishment to be inflicted upon the offender, on conviction, shall neither be death nor imprisonment in the jail and penitentiary. house, shall be had, brought, sued, exhibited or moved within one year next after the offence committed, and not after; except where a longer or shorter time for the commencement of such suit or prosecution, is, or shall be fixed by law. cuted. Perjury, &c. when prosecuted. 3. Every indictment or information for perjury, subornation of perjury, or such forgeries or publications thereof, as may not be punishable by death, or imprisonment in the jail or penitentiary house, shall be exhibited or moved within three years next after the time of committing the offence, and not after. |
