358 Assembly Proceedings, 1694-1728.

Liber LL, 5
Acts

a hardship and Burthen upon the Severall Sheriffs to give such large
Creditts as the defalcations occasioned by giving such Creditts as
aforesaid would Amount to without being Enabled to make a Pro-
portionable deduction from the Payments for this Year out of the
severall Claims due to the Publick Creditors whether it be on Ac-
count of the Publick County or Parish Leavy or fourty p pole. Be
it therefore Enacted by the Authority advice and Consent aforesaid
that it shall and may be lawfull for the severall and respective
Sheriffs of the Counties aforesaid who shall by Virtue of this Act be
obliged to give such Creditts as aforesaid to deduct such a Propor-
tionable Part of the Defalcations Occasioned thereby as well out of
their own Claims and Sallary and Ballances Due to them for Levys
last year as out of the Claims of the severall Creditors, as shall be

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directed by the Comissioners to be appointed as aforesaid or any
of them and such Sheriff shall only be lyable to Pay such Creditors
this year the remaining Part of their severall Claims after such
deduction is made and the severall Sums of Tobacco so deducted out
of the Creditors and Sheriffs Claims for this Year shall be and
Remain in the Sheriffs hands as a Creditt to the Accounts of such
Creditors or Sheriffs the Ensueing Year. Provided always that the
Sheriffs shall in no wise be accountable for any of the Insolvencies
of the Severall Debtors that he is obliged by this Act to Credit untill
another year. But that in all such Cases upon the Sheriffs delivering
to the County Court at the time of laying the Leavy next year a true
List of the names of such Persons as appear to be Insolvent and the
Sums of Tobacco clue from them for Levys the severall County
Courts are hereby impowered and required in the usuall manner to
Levy the totall Sume of Tobacco lost by such Insolvencies by an
equall Assessment p Pole upon the taxable Persons within their
County to be Collected by the Sheriff in the usuall manner.
Provided always and it is the true Intent and meaning of this Act
that Persons Residing in Towns and others that do not usually make
Tobacco but Employ themselves in other Business shall not be Ex-
empt from Paying their Leavys as usuall or Paying for the same
at their Election at the Rate of Two Pence Currant money Per Pound
except such of them as will make Oath or Affirmation if a Quaker,
in manner and form hereafter appointed in Relation to money in all
which Cases the Persons making such Oath or Affirmation shall be
Entitled to the same forbearance and Priviledge as in Case of To-
bacco Debts. Provided they make such Payment if in money to the
Sheriff of the County by the first day of January next who is hereby
required to receive the same, and to keep a fair Account of what he
shall Receive to be laid before the Comissioners to be appointed
by this Act or any of them by them to be Proportioned to the Claims
of the severall Publick Creditors who shall be obliged to receive from
the Sheriffs their Proportionable Part of such money in Lieu of so