662 Assembly Proceedings, Sept. I4-Oct. 9, 1756.

Liber H. S.
No. 1
[Penalty on
neglecting to
make Entry.]

then, and in such case, such Person shall stand and be liable to the
Penalty by the said recited Act imposed, for consuming any of the
Liquors aforesaid after the said Twentieth Day of June, without
making Entry as aforesaid, in the same Manner as if this Act had
not been made. And the Collectors of the several and respective
Counties are hereby impowered and directed to receive from all and

[Collectors
required to
receive
the Duties,
&c.]

every such Person, the several Duties by the said recited Act imposed
on all such Liquors so entered, and shall account for and pay the
same according to the Directions of the said Act.
And whereas the Rectors, Vestrymen, Church-wardens, and Reg-
isters of sundry Parishes within this Province, through Sickness, or
Ignorance of the abovementioned Law, have failed to meet at their
respective Parish Churches, at the Time by the above Law appointed
to make Lists of the Batchelors within their respective Parishes,
whereby the Lists aforesaid have not been delivered to the Collec-
tors and Sheriffs of their respective Counties, nor the Tax imposed
by the said Law on the Batchelors, in their Parishes, paid or levied at
the Time by the said Law directed :
Be it therefore Enacted, That the Rectors Vestrymen, and Church-

[Vestries
who have
failed to
make Lists
of Batche-
lors, are
acquitted,

&c.]

[But are
required to
meet on the
10th of
November
next, and
make Lists
of all
Batchelors,
&c.]
Collectors
impowered
to receive
the Tax on
Batchelors.]

wardens, who have failed as aforesaid, shall, and are hereby declared
to be exempt, acquit, and discharged, from the Penalties and For-
feitures by the said Law imposed and laid on the Neglects and
Omissions aforesaid.
Provided always, and be it Enacted, That they and every of them
shall, and are hereby impowered, under the Penalties as the said
Act imposed, to meet on or before the Tenth Day of November next
at their respective Parish Churches, and make Lists of all such Per-
sons who were Batchelors in their respective Parishes on the second
Tuesday in July last, and transmit and deliver Copies of the same to
the Collectors and Sheriffs of their respective Counties in Manner
as by the said Act is directed. And the said Collectors are hereby
authorized and required to demand and receive from every Person,
being a Batchelor on the said second Tuesday in July last, the Tax
on the said Batchelors imposed, and to levy the same, from every
Batchelor refusing Payment, in the Manner by the said Law directed
and appointed.

p. 303

[Collectors
to pay the
said Tax to
the Commis-
sioners by
the 25th
of March,
next.]

And be it further Enacted, That every Collector shall, and is hereby
obliged to render Account of and pay to the Commissioners by the
above Act appointed to receive the same, all such Sums of Money
which they shall receive on Account of the Taxes on Batchelors by
the said Act imposed, by the Twenty-fifth Day of March, which shall
be in the Year Seventeen Hundred and Fifty-seven, retaining in their
Hands respectively, the Salary of Five Pounds per Cent. And that
Bonds for the Performance of their Duties as Collectors of the