|
|
Printed
Pamphlet.
Md.Hist.Soc.
|
the Names, and as near as may be, the Ages of all the Negroes, or
other Slaves: And the said List so to be demanded, shall be made
in Writing by the said Master, Mistress, Dame, Overseer, or other
chief Person, on the said Fourteenth Day of October, yearly and
every Year, during the Continuance of this Act, and shall be kept
at his, her or their usual Place of Abode, ready to be delivered to
the Assessor or Assessors, who shall apply for the same, according
to the Direction of this Act. And if any Person or Persons what-
ever, shall neglect or refuse to give in to the said Assessors, such
|
|
|
|
p. 33
|
List or Account, so demanded, or to shew his, her, or their Property
in the said List or Account mentioned, with all reasonable Expe-
dition and Convenience, he, she or they shall forfeit and pay the Sum
of Twenty Pounds Current Money. And in such Case the said
Assessors shall proceed to assess and tax the whole personal Estate,
Stock in Trade, Benefice, Office or Employment, Annuity, Pension,
Stipend, or other yearly Payment, Practice of the Law, or Physick,
Clerk's Wages, or Factor's Wages, or Commissions of such Person
or Persons so neglecting or refusing, according to the best of their
Judgment and Discretion. Provided always, That when any Person
or Persons, shall have any Stock of Horses, black Cattle, Sheep
or Hogs, usually ranging in the Woods, so that they cannot, without
great Trouble and Delay, shew the same to the Assessors aforesaid,
such Person or Persons, shall make and keep ready as aforesaid, a
particular List or Account of such his Stock, specifying as near as
may be, their Kinds and Ages, and Plight and Condition, and upon
such List or Account, the said Assessors shall assess such Person
for such Horses, black Cattle, Sheep and Hogs, at such Value as in
their Judgment shall appear to be right. And if such Person or Per-
sons, so giving in such List, shall wilfully conceal any Part of his,
her, or their personal Estate as aforesaid enumerated, or any Part
of his, or their annual Profits, arising from his, or their Benefice,
Office or Employment, Income, Salary or Allowance, Annuity, Pen-
sion, Stipend, or other yearly Payment, Practice, Wages or Factor-
ages as aforesaid, he or they so offending, shall forfeit and pay the
full Value of the ready Money and Plate, and one fourth Part of
the full Value of the other personal Estate, annual Profits, Income,
Salary, or Allowance, so concealed, to be recovered and applied as
herein after directed.
XLIX. Provided always, That no Person or Persons shall be
assessed for, or obliged to give in to the said Assessors, in such List,
an Account of any Sum or Sums of Tobacco or ready Money, arising
from any Salary, Perquisites, Payments or Allowances, Fees, Wages
or Commissions in Virtue of any Benefice, Office or Employment,
Annuity, Pension, Stipend, or other yearly Payment, Practice of
Law, or Physick, Clerkship or Factorage as aforesaid, the Profits of
which shall be then given in for Assessment.
|
|
