504 Assembly Proceedings, Feb. 23-May 22, 1756.

Liber H. S.
No. 1
[Batchelors
of 25 years
of Age to
pay 5 s. per
Year, if
worth 100 l.
or 20 s. if
worth 300 l.]

of and from every Batchelor in such List mentioned, whose Estate
is set down therein of the Value of One Hundred Pounds Currency
or upwards, and under Three Hundred Pounds, the Sum of Five
Shillings Current Money; and of and from every Batchelor, whose
Estate is set down of the Value of Three Hundred Pounds or up-
wards, the Sum of Twenty Shillings Current Money. And if any
such Batchelor shall not pay the Tax aforesaid, agreeable to the
Valuation aforesaid, by the Tenth Day of August this present
Year, and on the Tenth Day of August in every Year thereafter, so
long as he shall continue in that Estate, then the Collector aforesaid
is hereby impowered and required, of the Goods and Chattels of the
said Batchelor, forthwith to make and levy the same. And every
Collector is hereby obliged to render an Account of, and pay to the
Commissioners or Trustees aforesaid, all such Sums of Money as
he shall receive on Account of the Taxes on Batchelors aforesaid,
by the Twenty-ninth Day of September yearly, retaining in his Hands
a Salary of Five Pounds per Cent; and his Bond for the Performance
of his Duty, as Collector of the Duties on Liquors, shall be liable
for any Breeches of his Duty as to the Taxes on Batchelors aforesaid.

And be it further Enacted, That every Rector, Vestryman, or

[Penalty on
Vestries for
Neglect.]

Church Warden, who shall neglect or refuse to make a List of
Batchelors, as aforesaid, and every Register of a Parish who shall
neglect to deliver Copies of the List of Batchelors to the Collectors
or Sheriff, as aforesaid, and every Sheriff who shall neglect to
transmit such List to the Commissioners or Trutsees, as aforesaid,
shall forfeit and pay the Sum of Five Pounds Current Money for
every such Neglect, to be recovered in the County Court where
such Rector, Vestrymen, and Church-Wardens, Register or Sheriff,
shall reside, by Action of Debt, Bill, Plaint, or Information, wherein
no Essoin, Protection, or Wager of Law, or more than one Impar-
lance, shall be allowed; the one Half to the Informer, or him, her,
or them, who shall sue for the same, and the other Half to be
applied as herein after directed.

p. 234
[Proviso, in
Case of
Under-Age.]

Provided always, and be it further Enacted, That any Batchelor
who shall, by legal Testimony produced to the Vestry of the Parish
wherein he shall reside, at the next meeting after the making of such
Lists, make appear that he is under the Age of Twenty-five Years,
or by an Inventory, on Oath, of the whole Estate, real and personal,
which he hath in Possession, in his own Right, satisfy such Vestry
that his Estate is under the Value set down in the List aforesaid,
then the said Vestry shall give such Batchelor a Certificate of the
same, which being shewn to the said Collector, shall be a sufficient
Discharge from such Tax, as aforesaid, for that Year.