Acts. 341

And whereas many Persons, not making Tobacco, have been, and
may be, unable to pay the Poll-Tax due to the Clergy, and Lawyers,

Liber H. S.
No. I

and Officers Fees, in the Current Money of this Province, by the
Tenth Day of April yearly, and as it hath been, and may prove, a
great Inconvenience and Oppression to such Persons, to be obliged
to pay and discharge the Poll-Tax due to the Clergy, and Lawyers,
and Officers Fees, in a Commodity which they frequently cannot
procure, but by purchase from Sheriffs, and others, who taking
Advantage of their Necessity, demand and exact exorbitant Prices
for the same: For remedy whereof, Be it Enacted, by the Authority,
Advice, and Consent aforesaid, That it shall not be lawful for any
Sheriff, or other Officer, to take or demand of, or from, or execute,
or cause to be executed, any Person or Persons not making Tobacco,
by him or them, his or their Children, Servants or Slaves, or the
Goods and Chattels of such Person or Persons, not making Tobacco

[In Case
those who do
not make
Tobacco,
cannot pay
by the Tenth
of April.]

p. 80

as aforesaid, for the Poll-Tax due to the Clergy, Lawyers, or Officers
Fees, Assessments for building or repairing Churches, or for Public
or County Levies, in any other Manner than for Current Money of
this Province, at the Rate of Twelve Shillings and Six Pence for
every Hundred Pounds of Tobacco, and so in Proportion for a
greater or lesser Quantity; notwithstanding that such Person or
Persons, not making Tobacco, as aforesaid, shall fail in paying,
before the Tenth Day of April yearly, the Poll-Tax due to the
Clergy, Lawyers, or Officers Fees, Assessments for building or re-
pairing Churches, the Public or County Levies, as by this Act is
directed; any Thing herein contained, or any Law to the contrary
notwithstanding.

[The Sheriff
must not ex-
ecute for
more than at
the Rate of
12 s. 6d. per
Hundred.]

Provided always, That such Person or Persons, not making
Tobacco as aforesaid, shall make Oath, or Affirmation thereof if a
Quaker, according to the Directions of this Act, and lodge a Certifi-
cate of such Oath or Affirmation, with the Sheriff of the County, at
or before the Tenth Day of April yearly, the Party lodging such
Certificate, taking a Copy thereof from the Sheriff, which he is
hereby directed to give and attest, and which Copy, so attested by
the Sheriff, shall be good Evidence to prove that the Party lodged
such Certificate.

[Certificate
of an Oath
to be lodg'd
with the
Sheriff.]

And be it likewise Enacted, That in Case such Person or Persons,
not making Tobacco as aforesaid, shall make Oath, or Affirmation
thereof if a Quaker, and lodge a Certificate thereof with the Sheriff
of the County as aforesaid, on or before the Tenth Day of April, as
is before directed, and shall not pay, in Current Money of this Prov-
ince, the Poll-Tax due to the Clergy, Lawyers, and Officers Fees,
Assessments for building or repairing Churches, Public or County
Levies, on or before the Tenth Day of June in every Year, during the
Continuance of this Act, that then, and in such Case, the Sheriff or
other Officer who shall be legally authorized to receive and collect the
24

[Sheriff's to
execute after
the 10^th of
June.]