| 1756. |
5 and 6 FREDERICK Lord BALTIMORE.
|
CHAP.
V. |
Nº 9. A Land Tax
on all Free-hold Estates, including his Lordship's Manors,
per Annum.
&c. per 100 Acres
---- ----
---- ----
---- One Shilling,
Nº 10. -------- If belonging to Papists,
per 100 Acres ----
Two Shillings,
Nº 11. For every Appeal prayed, or Writ
of Error, Habeas Corpus, or Certiorari, issued
out 2 s. 6 d.
.
Nº 12. For every Writ or Entry sur Disseisin
en le Post, sued out, 5 s.
Nº 13. For every Original Writ issuing
our of the Court of Chancery, except Writs of
Entry.
Nº 14. For Subpoena issued out of
Chancery, 1 s.
Nº 15. For every Capias ad respondendum,
in Civil Actions, issuing out of the Provincial
Court, 1 s.
Nº 16. For the same, issuing out of the
County Court, 6 d.
Nº 17. For every Citation, issuing out
of the Prerogative Court, 1 s.
Nº 18. For every Indenture, Conveyance,
Lease or Deed-Poll, Recorded in the Provincial
or County Courts, 1 s.
Nº 19. For every Charter-Party, Bond,
Bill, or other obligatory Instrument under Seal
of the party, and Stamped with
the County Seal, (without which all such Instrument
were declared Void,) 6 d.
Nº 20. An additional Duty on every
Negro Imported, over and above all former Duties, 20 s.
Nº 21. A Duty on all Pitch or Turpentine
Imported, per Barrel, 1 s. 6 d.
Nº 22. -------- on all Tar Imported, per
Barrel, 1 s.
The Sheriffs to collect the Excise on Liquors (Nº
1, to 4,) and to have a Commission of 10
per Cent; and the Tax on Batchelors (Nº 5 and 6,) at 5 per Cent Commission;
also the Tax
on Billiard Tables, (Nº 7,) at 2 1.2 per Cent Commission.
The Tax on Horses (Nº 8,) to be collected by the
several County Clerks, if brought in by
Land: But if brought in by Water, then to be paid to the Naval Officer
of the District: Commission
2 1/2 per Cent.
The Receivers of his Lordship's Quit-Rents to collect
the Land Tax, (Nº 9 and 10,) at a
Commission of 10 per Cent. And the Keeper of the Rent-Roll to be
allowed 2 1/2 per Cent, on
the net Balances, for examining and passing their Accounts.
The Clerks of the several Offices to receive the Duties
on Writs, &c. (Nº 11, to 19,) and to
be allowed 2 1/2 per Cent.
The Naval Officers to receive the Duties on Negroes,
Pitch, &c. (Nº 20, to 22,) at a Commission
of 2 1/2 per Cent.
The several Duties imposed by the Act of 1754, ch.
9, (except the Duty on Servants imported
for Seven Years and upwards, and except the Duty on Madeira Wine)
with all the Clauses relative
thereto; and also the several parts of the Acts of Assembly, (viz.
1746, ch. 1, and ch. 10.)
therein mentioned, were continued in full Force, from and after the several
Purposes in the said
Acts mentioned, are fully answered, until the aforesaid Sum of 40000 l.
should be thereby, and
by the Ways and Means in this Act directed, repaid into the Loan Office,
and to the End of the
next Session of ASsembly; but 2 d. per Gallon, Part of the
6 d. per Gallon on all Wines imported,
(Nº 2,) to be applied to the Uses of the Act of 1754, ch. 9,
till the 6000 l. therein mentioned,
should be repaid; and then the whole 6 d. per Gallon to the
Uses of this
Act.
In case more Money should be raised, during the Continuance
of this Act, than 40000 l. &c.
then the Overplus to be applied towards the Discharge of the Public Expences
of this Province,
as the General Assembly should direct.
But to provide against any Deficiency, certain Commissioners
were appointed, to meet at the
Loan Office on the First Monday in August 1760, and inspect the
State of the Funds, and make
an Estimate of what the several Taxes laid in this Act, &c. would amount
to in Five Years, allowing
the 5th Year's Collection to be equal to the averaged
Rate of the 4 preceding Years.
And if it should thereby appear that the 40000 l. would not be replaced,
&c. by the Ways and
Means in this Act, &c. by the 20th June 1761, then the said
Commissioners were to ascertain
what Rate by Way of additional Land Tax would be sufficient to make good
the Deficiency, adding
thereto 500 l. and make out Certificates thereof to the several
Collectors of the Land Tax,
to be by them collected, &c. in the same Manner as herein before imposed.
This Act to continue in Force for 5 Years, and to the
End of the next succeeding Session,
and no longer, except with Regard to such Bills of Credit, struck by virtue
thereof, as must unavoidably
remain in Circulation after destroying the Bills paid into the Office as
herein directed:
Which Bills are declared to remain Current, and to be discharged in Sterling
Bills in the same
Manner as the Currency struck under the Act of 1733, ch. 6.
It was farther continued by 1760,
ch. 9, (in order to ease the Land-holders from
the great and unequal Burthen which must necessarily
have been laid on them by the additional Land Tax) until
the 20th June 1763, and to the
End of the next Session, when it expired, viz. on the 26th November
1763. But the Powers of
the Officers to collect Arrears of the said Taxes were continued till the
29th September 1764, by
the Act of 1763, ch. 29. |
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