404 Minutes of the Board of Revenue, 1768-1775.

Lib. No. 86

for Examination, which being done, and havine made the
proper Allowances to the several Farmers, they are then to
draw up and State an Account with each, Debiting them with
the Gross Amount of their respective Debt Books and Credit-
ing them with their proper Allowances in a distinct and par-
ticular Manner. Two Copies of each of the several Farmers'
Accounts shall be made out and sign'd as well by the respec-
tive Farmers, as the Rent Roll Keepers, One of which shall
be delivered to the Farmer thus Settled with, to produce with
his Debt Books on Payment of the Balance to you, The other
Rent Roll Keepers are to return to you as Evidence of their
having done their Duty, and you are annually to return the
same as a Voucher: The Rent Roll Keepers are also to return

p. 21

to you the Gross Amount of the several Debt Books that shall
be by them annually issued, and on your being satisfied that
they have done their Duty, you are to pay them for their
Services after the Rate of Five p Centum on the net amount
of the several Debt Books, thus passed, or Settled, by them
respectively.
14^th Whereas the Farmers are directed to Settle with their
Rent Roll Keepers on or before the first day of February in
every year and Account with you for the same, now in Case
they shall neglect to come and pay in their respective Balances
immediately thereafter, you are to call upon them, and if they
refuse to come on such notice, you are to apply to the Board
for their Bonds and put them into the Attorney General's
Hands to be sued. They are on a Settlement to deliver to you
a fair Debt Book upon Oath having the Tenants' names, with
the names of the Lands they respectively hold, the quantity of
Acres under the different rates of Quit Rents each quantity
are held, to be entered in distinct Columns and each Rent
computed into the Sterling Amount thereof to be added to-
gether and the Totals of such Additions where more than one
Parcel of Land is held by the same Owner to be carried into
an extreme Column which extreme Column will then contain
the Gross Annual Sum in Sterling Money. These Entries to
be on one side of the Book and the opposite side is to contain
all the Remarks by the Farmer made during the year's Collec-
tion. Having compared this with the Original sign'd and
delivered to him by the Rent Roll Keeper, and found it right,
you are then to Examine the Stated Account as drawn up
and settled by the Rent Roll Keeper and Farmers after which
if you have no Exceptions to the Allowances made the Farmer
by the Rent Roll Keeper, you are to receive the Balance of that

p. 22

Account allowing him his Commission and you are annually
to return to this Board the Debt Books so delivered up to you
by the several Farmers.