470 Assembly Proceedings, October 4-November 26, 1763.

Liber H. S.
No. 1
[Inhabitants
of this
Province not
making
Tobacco
in it]

And be it enacted That where any Person or Persons within this
Province shall have Taxable Persons in different Counties and doth
not by himself or themselves Children Servants or Slaves make
Tobacco within this Province That it shall and may be law full for
such Person or Persons to make Oath to that Purpose before any
Justice of the County where such Person or Persons shall reside
and a Certificate or Certificates of such Oath from the said Justice
shall be sufficient to any Sheriff in a different County to receive
Gold or Silver in lieu of Tobacco from such Person or Persons
for such Taxables

[In case
those who
do not make
Tobacco
cannot pay
by the tenth
of April;]

And Whereas many Persons not making Tobacco have been and
may be unable pay the Poll Tax due to the Clergy and Lawyers and
Officers ffees in Gold or Silver aforesaid 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

[The rates
Sheriffs may
execute for
in Tobacco
mentioned
in this Act]

whereof be it enacted by the Authority Advice and Consent afore-
said that it shall not be lawfull 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 Chattells of
such Person or Persons not making Tobacco as aforesaid for the
Poll tax due to the Clergy Lawyers or Officers ffees Assessments
for Building or repairing Churches or for Publick or County levies
in any other manner than for Gold and Silver at the Rates in Tobacco
mentioned in this Act 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 repairing Churches the
Publick or County levies as by this Act is directed Any thing herein
contained or any Law to the Contrary Notwithstanding

[Certificate
of an Oath
to be lodged
with the
Sheriff]

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 certificate 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

p. 480

and Attest and which Copy so Attested by the Sheriff shall be Good
Evidence to Prove that the Party lodged such Certificate

[Sheriffs to
execute
after the

10^th of

June]

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