one of which he shall deliver to the collector of the taxes for said district, on or before the first Monday of August, and the other he shall retain in his office.

Sec. 24. And be it further enacted, That the rule to be observed in entering or listing the lands commonly called the Virginia army lands, for taxation, shall be to enter or list all lands held by patent, deed, survey or entry, and if by entry only, the lands shall not be sold until the same shall be surveyed and a return thereof be made. The state shall nevertheless hold a lien on all such lands; and if the same shall be removed from the lands so entered on, when listed for taxation, whenever the same shall be removed, the lien of the state shall follow the warrant; and after the survey and return as aforesaid, so much thereof shall be sold as will satisfy all arrears of taxes, interest, costs and damages which shall have accrued thereon, prior to such survey.

Sec. 25. And be it further enacted, That it shall be the duty of all non-resident proprietors of land in said district, by themselves or their agent, to enter their lands with the auditor, on or before the first Monday of July, agreeable to the provisions of the preceding section of this act; and if any person or persons shall neg

i

A collector to be ap-· pointed by the governor.

To give bond.

To receive four per cent. commission for collection.

To advertise six weeks prior to the sale, etc.

The sale to

lect to enter his, her or their land, it shall be the duty of the auditor to enter as first rate, all lands so neglected to be entered, in said district, which may come to his knowledge.

Sec. 26. And be it further enacted, That a collector of the taxes on the lands of non-resident proprietors, in the Virginia military tract, shall be appointed by the governor, to continue in office for one year, and shall reside in the town of Chillicothe, who shall give bond in double the sum by him to be collected, in the manner as required of county collectors, and shall be subject to the same penalties and duties as other collectors, and shall be proceeded against in the same manner, if he shall be delinquent in the payment of the taxes by him to be collected, and shall conduct himself in his office in every respect as other collectors are by this act directed to conduct themselves, except as hereafter directed; and the said collector shall receive on all monies by him collected, four per cent. as his commission for such collection.

Sec. 27. And be it further enacted, That the collector for the Virginia military district shall, before he proceeds to sell any lands for taxes, cothe on the advertise the day and place of sale, which shall be in the town of Chillicothe, on the first Mon

be in Chilli

first Monday

of April,

yearly.

May be

continued

from day

to day.

sale.

within thirty

day of April, yearly, after the taxes shall have become due, at least six weeks, successively, in the Scioto Gazette; and all collectors of taxes shall have power to continue the sales from day to day, by adjournment, until they shall have alphabetically exposed to sale all lands in their duplicates, that may be liable to be sold; and no collector shall expose to sale any lands but between the hours of nine in the forenoon and Hours of four in the afternoon. And the collector shall, within thirty days thereafter, make out and transmit to the auditor of public accounts, a list of all lands by him so sold, stating the quantity and particular part sold out of each tract, together with the names of the purchasers and person to whom the tax stood charged: Provided, That the collector of the Virginia military district for the year one thousand eight hundred and three, shall make out and transmit Collector to the auditor, by the first day of April next, in the manner and form herein described, a list of all lands by him sold for the taxes, for the year one thousand eight hundred and two.

Sec. 28. And be it further enacted, That the collector for the Virginia military district, shall, from and after the first Monday of August, annually, collect and receive all taxes of nonresidents, charged with taxes upon his dupli

Collector days theretransmit to

after to

the auditor
a list of lands
sold, etc.

for 1803. his

duty.

the Virginia

Collectors of military disthe first August. an

trict after

Monday of

nually, to collect

taxes, etc.

If not paid by the first Monday of December charged with twenty-five per cent., etc.

County collectors to keep open an office. etc.

County collector to

county treasury one-third of

cate; and in case payment be not made by the first Monday of December, said collector shall charge all delinquents with a penalty of twentyfive per cent. on the taxes of all delinquents; and it shall be his duty, within ten days thereafter, to make out and deliver to the auditor, a schedule from his duplicate of all the taxes that shall not have been paid by the time aforesaid; and the auditor, on receiving the schedule, shall charge the collector with the said penalty on the amount of all the taxes contained in his schedule.

Sec. 29. And be it further enacted, That the collector of each county shall, at least fifteen days before the first Monday of December, yearly, keep open an office for the receiving of taxes, at the seat of justice in the several counties, either by himself or his deputy, who shall, without fail, attend each and every day, from the hours of six in the morning until eight in the evening.

Sec. 30. And be it further enacted, That it pay into the shall be the duty of the sheriff or collector in each county, to pay into the treasury of his County, one-third of the sum of the taxes collected by him for the use of the county, and the receipt of the county treasurer shall be received by the state treasurer, and the sheriff or col

the taxes for

collected

county pur

poses, etc.