Proceedings if

no owner shall

II. And be it further enacted by the authority aforesaid, at if the A.D. 1787. valuation shall be under ten pounds, and no owner shall appear til after the adjournment of the second court wherein the description of the said estray hath been published as aforesaid, or on or before the sale thereof, then the said court by their order shall cause the said estray to be pub-appear. licly sold at auction, and the money arising therefrom be applied to the use of the county.

III. And be it further enacted by the authority aforesaid, That where the valuation shall exceed ten pounds, and published as aforesaid, the Estray to be advertised, givtaker up shall send to the printer of the State Gazette a true copy of the ing a descripcertificate of description and appraisement, together with notice of the place tion, &c. where the said stray is to be found, within one month from the time of such appraisement; and the State printer shall advertise the same three times in the Gazette, and shall receive five shillings for each estray so advertised; and if no owner shall appear and make title to such estray within twelve calendar months from the date of the appraisement and publication as aforesaid, then such estray shall be sold by the order of the county court at public auction, and the money arising therefrom shall be applied to the use of the county.

İV. And be it further enacted by the authority aforesaid, That if any person shall wilfully suffer any stone horse above the age of twenty months, to run at large in the woods, it shall be lawful for any person to catch and geld such horse, and shall have a right to receive from the owner thereof ten shillings for so doing; any law to the contrary notwithstanding.

No stone-horse to run at large.

V. And be it further enacted by the authority aforesaid, That where there are no county courts established, the magistrates in the several par-shall proceed How justices ishes shall, and they are hereby empowered to, proceed where strays are where there are taken up, as is herein directed for advertising and selling such, strays in no county the counties where courts are established; and the money arising therefrom shall be paid to the commissioners of the public roads, and applied towards the repairs of the public roads within the parish where such strays shall have been taken up and sold.

courts.

VI. And be it further enacted by the authority aforesaid, That if any magistrate or clerk of the county, or person taking up any estray, shall re- Penalty for nefuse or neglect to perform the duties prescribed by this Act, each and glect of duty. every of them shall forfeit and pay the sum of three pounds, to be recov

ered and applied to the use of any person who shall inform and sue for the same, and shall moreover be liable in damages to the party aggrieved.

In the Senate House, the twenty-seventh day of March, in the year of our Lord one thousand seven hundred and eighty-seven, and in the eleventh year of the Independence of the United States of America.

JOHN LLOYD, President of the Senate.

JOHN J. PRINGLE, Speaker of the House of Representatives.

AN ACT to establish a Company for Clearing and Improving the Navi- No. 1349. gation of Edisto and Ashley rivers, and for forming a communication

by a Canal and Locks, between the former and the latter.

(Passed March 27, 1787. See last volume.)

A. D. 1787.

No. 1350. AN ACT FOR LEVYING AND COLLECTING CERTAIN DUTIES AND IMPOSTS THEREIN MENTIONED, IN AID OF THE PUBLIC REVENUE; AND FOR REPEALING SUNDRY CLAUSES OF AN ACT ENTITLED "An Act for levying and collecting certain Duties and Imposts," PASSED MARCH 26, 1784; THE SECOND CLAUSE OF An Act for collecting an Impost on Transient Persons, PASSED MARCH 26, 1784; AND THE THIRD AND FIFTH CLAUSES OF An Ordinance for regulating Vendues, PASSED MARCH 17, 1785.

I. Be it enacted, by the honorable the Senate and House of Representatives, met in General Assembly, and by the authority of the same, That from and immediately after the passing of this Act, the rates, duties and impositions hereinafter mentioned shall be laid, imposed and paid, on importation into any part of this State of the liquors, spirits, goods, wares and merchandises, hereinafter specified and enumerated, that is to say on every gallon of taffia rum, one penny sterling; on every tion on wines, gallon of Jamaica rum, four pence sterling; on every gallon of Windward liquors, goods, Island and other rum, three pence sterling; on every gallon of brandy, merchandize, gin, arrack, anniseed and other cordials and liqueurs, three pence sterling;

Rate of taxa

&c.

:

on every gallon of wine the growth and produce of the dominions of France, two pence; on every gallon of wine, the growth and produce of the dominions of Portugal, five pence; on every gallon of wine, of the growth and produce of Spain, three pence; on every gallon of wine, imported from the dominions of Great Britain, eight pence; on every gallon of beer, porter or other malt liquor, one penny half penny; on every gallon of cider, one penny; on every gallon of molasses, one penny on every pack of playing cards, six pence; on every hundred weight of brown or clayed sugars, imported from any part of the British islands or plantations, two shillings and six pence; on every pound of refined sugar, imported from any part of the British dominions, one penny half-penny; on every hundred weight of brown or clayed sugars, imported from any of the dominions of France, Spain, Holland, Denmark, Prussia, or Sweden, one shilling and six pence; on every pound of refined sugar, from any of the last mentioned dominions, one half penny; on every hundred weight of cocoa, six shillings; on every hundred weight of pimento, five shillings; on every hundred weight of coffee, four shillings; on every pound of bohea tea, four pence; on every pound of hyson tea, one shilling; on every pound of all other teas, eight pence; on every coach, chariot, post chaise, chaise, and riding chair, ten per centum on the first cost; on all wrought plate, plated ware, clocks, watches, and all kinds of jewellery, ten per centum on the first cost; on all kinds of slops and ready-made clothes, except gloves, mitts and stockings, and on all manufactured leather, five per centum. That an additional duty of twenty shillings per head be laid on all negroes liable to pay duty according to the Act for levying and collecting certain imposts and duties, passed the twenty-sixth day of March, one thousand seven hundred and eighty-four.

II. And be it further enacted by the authority aforesaid, That nothing No duties on herein contained shall be construed to impose any duty whatever upon any goods, wares and merchandises of the growth, produce or manufacture of the United States.

domestic

goods.

III. And be it further enacted by the authority aforesaid, That a duty of three per centum shall be, and the same is hereby, imposed on the value

A. D. 1787.

per cent. on

of all goods, wares and merchandises, not hereinbefore enumerated, except of the growth, produce or manufacture of some of the United States, to be collected in the same manner and by the same persons, and subject to the 3 same regulations, penalties and forfeitures, as the above enumerated arti- all other goods. cles; and that the value of such imports shall be ascertained by the invoices and bills of lading thereof, which shall be produced and attested by the importers before one of the commissioners of the treasury of Charleston, or before the collectors of the ports of Georgetown or Beaufort, according as such goods shall be brought into one or other of those ports, and before the same may be landed.

IV. And be it further enacted by the authority aforesaid, That when any goods, wares, merchandises or negroes shall be imported into this State by Goods entitled any person or persons whomsoever, with an intent to export the same, it to debenture. shall and may be lawful for such person or persons to report the same at the custom-house, for exportation, within forty-eight hours after the arrival of the vessel in which the said goods shall be so imported, and the collector of the customs for the port where the said vessel shall enter, is hereby authorised and required to grant apermit for the landing of the said goods," upon the person or persons who shall import the same giving bond with sufficient security, to the collector, to reship the same, which shall be done in the presence and under the inspection of the searcher or waiter of the said port, whose certificate, together with the oath of the consignee of the said goods, wares, merchandises or negroes, are hereby required to cancel the said bond. V. And be it further enacted by the authority aforesaid, That previous to the cancelling of the said bond, the person or persons who shall reship Bond to be givthe said goods shall give bond to double the value of the said goods, with be reshipped. such security as shall be approved of by the collector for the port in which the said goods shall be reshipped, to produce, within eight months thereafter, a certificate from the principal naval officer of some other port, that the said goods, wares and merchandises have been there landed.

en for goods to

forfeited.

VI. And be it further enacted by the authority aforesaid, That when a seizure of any goods, wares, merchandises, or negroes, shall have been Goods, &c. made by any officer of the customs of this State, for breach of this Act or seized, to be any law of this State for regulating the trade thereof, no amendment of entry, or after entry, to evade such seizure, shall be permitted to be made, but such goods, wares, merchandises, or negroes, shall become forfeited to the use of this State and to the officers so making a seizure; any law, usage or custom to the contrary notwithstanding.

the transient

VII. And be it further enacted by the authority aforesaid, That all and every person and persons who is or are liable to pay the transient duty, Payment of shall, at the time of his or their making an entry of his or their goods, they wares or merchandises, give bond or note, with security, to be approved of by the commissioners of the treasury, or to the collectors of the ports of Georgetown or Beaufort, to pay to them, for the use of this State, four per cent. on the value of such goods, wares and merchandises, over and above the duty and impost hereby and herein already laid. Provided nevertheless, that no subject of any kingdom or state in commercial alliance with the United States of America shall be liable to pay a transient duty; any law, usage or custom to the contrary thereof in any wise notwithstanding.

ers.

VIII. And be it further enacted by the authority aforesaid, That every person who shall make an entry at the treasury or at the custom-houses at Oath to be taGeorgetown and Beaufort, of any negroes, goods, wares or merchandises, ken by importshall make oath at the time that the said negroes, goods, wares or merchandises are bona fide consigned to him, and that the same are not entered by him to evade the payment of the transient duty, and that no alien in this VOL. V.-2.

A. D. 1787. State is interested in the sale of the said goods; or if any alien in this State is interested in the sale of the said goods, that then the said person making the entry shall declare upon oath the name of the said person, and the proportion which the said person has in the same; and the said commissioners of the treasury, and the collectors of the customs for the ports of Georgetown and Beaufort, are hereby required not to give a permit for the landing of the said goods until such alien, or the person who shall make the entry of the same, shall give bond or note and sufficient security to the commissioners of the treasury, or to the collectors of the customs for the ports of Georgetown and Beaufort, to pay the duty herein and hereby imposed, within one month from the time of making such entry.

IX. And be it further enacted by the authority aforesaid, That no perNo entry to be son acting as a vendue master shall be allowed to make an entry at the made by ven- treasury, or at the custom-houses of Georgetown and Beaufort, of any negroes, goods, wares or merchandises, upon their importation into this State.

due masters.

X. And be it further enacted by the authority aforesaid, That it shall Duty on goods and may be lawful for every auctioneer or vendue master within the State, sold at auction. to stop out of the sales of all ships, boats, or any other vessel, lands, slaves, or houses, one per centum, and out of the sales of all horses, cattle, goods, wares and merchandises, three per centum; which sum shall be paid to the commissioners of the treasury by the respective auctioneers or vendue masters, in specie or paper medium, once in every three months, for the use and service of this State, unless the said ships, boats, vessels, lands, slaves, houses, horses, cattle, goods, wares and merchandises, were sold for indents, in which case the duty hereby imposed shall be paid in indents; provided, that nothing herein contained shall be construed to impose any duty on sales made of the property of persons deceased, of insolvent debtors, or of incorporated societies, or which shall be sold under the order of any court of justice in this State.

XI. And be it further enacted by the authority aforesaid, That whenever Duties under the amount of duties on the entry of any goods, wares, merchandises and £10 to be paid before goods negroes shall not exceed ten pounds sterling, in such case the said duty are landed. shall be paid at the time of entering the said goods, and before the permit for the landing the said goods shall be granted.

for the sale of

due.

XII. And be it further enacted by the authority aforesaid, That no Days appointed auctioneer or vendue master shall offer for sale any articles on which a duty goods at ven- is hereby imposed, on any other days than Tuesdays and Thursdays, (damaged goods, and property of persons deceased, excepted;) and if any auctioneer or vendue master shall offend against this clause, he shall forfeit and pay for every offence the sum of twenty pounds, one half thereof to the use of this State and the other half to the person who shall sue for the same, and shall moreover be, and he is hereby, prohibited from commencing any action for the recovery of the specie, paper medium or indents for which the said goods shall be sold.

masters.

XIII. And be it further enacted by the authority aforesaid, That every Oath to be ta- licensed auctioneer or vendue master shall, within one month from the ken by vendue passing of this Act, take the following oath: "I, A B, do sincerely swear (or affirm, as the case may be) that I am not at this time in partnership with any person who is not a citizen of this or some one of the United States; and that I will not enter into copartnership with any alien whilst I continue to act under the license I now have! So help me God" And if any auctioneer or vendue master shall neglect or refuse to take the said oath hereby required, within one month from the passing of this Act, every such person shall forfeit the sum of five hundred pounds, to be recovered

by action of debt in the court of common pleas of this State, one moiety A.D. 1787. of which sum shall be to the use of this State, and the other moiety to the use of the person who shall sue for the same.

count of duties

XIV. And be it further enacted by the authority aforesaid, That the Treasurers to commissioners of the treasury be, and they are hereby, required to keep a keep an ac distinct account of the several and respective duties imposed by this Act, imposed by under their particular heads.

this Act.

former Acts

XV. And be it further enacted by the authority aforesaid, That the seventh, eighth and twenty-fourth clauses of the General Duty Act, passed Clauses of the twenty-sixth day of March, in the year of our Lord one thousand seven repealed. hundred and eighty-four-the second clause of the Act for collecting an impost on transient persons, passed the twenty-sixth day of March, one thousand seven hundred and eighty-four-and the third and fifth clauses of the Ordinance for regulating Vendues, passed the seventeenth day of March, one thousand seven hundred and eighty five-be, and the same are hereby, repealed.

In the Senate House, the twenty-seventh day of March, in the year of our Lord one thousand seven hundred and eighty-seven, and in the eleventh year of the Independence of the United States of America.

JOHN LLOYD, President of the Senate.

JOHN J. PRINGLE, Speaker of the House of Representatives.

AN ACT FOR ENLARGING THE TOWN OF WINSBOROUGH ;

AUTHORISING No. 1351.

THE INHABITANTS THEREOF TO CHOOSE THREE COMMISSIONERS;

FOR OTHER PURPOSES THEREIN MENTIONED.

AND

I. Be it enacted, by the honorable the Senate and House of Representatives, now met and sitting in General Assembly, and by the authority of Town of Winsthe same, That the town of Winsborough be enlarged, agreeable to the borough to be plan hereunto annexed, and that all and singular the streets therein laid out be hereafter deemed and held to be forever public.

enlarged.

of streets to be

II. And be it further enacted by the authority aforesaid, That on Easter Monday in the present year, and on every Easter Monday thereafter, the Commissioners taxable inhabitants of the town of Winsborough shall choose by ballot chosen. three commissioners out of the inhabitants residing within the said town, to act for the ensuing year, as commissioners of the streets; who, or any two of them, shall have the same powers and authority for repairing and keeping clean the streets of the said town, and for preventing and removing nuisances, as the intendant and wardens of the city of Charleston do now by law exercise.

III. And be it further enacted by the authority aforesaid, That John Milling and David Evans be commissioners for managing the election to be held on Easter Monday as aforesaid; and that the commissioners elected as commissioners of the streets shall, annually and every year, have the management of the election for commissioners as aforesaid for the ensuing

year.

IV. And be it further enacted by the authority aforesaid, That the commissioners aforesaid, or a majority of them, shall and may annually assess the lots and houses of the said town, according to their relative value, and levy on the owners thereof such sum or sums annually as shall be neces

Commissioners of elections.

Assessment.