LXVII. And for
preventing Frauds that may be practiced, by selling only
Part of such Tobacco not received as aforesaid, Be
it Enacted, That all Inspectors
shall, in Ten Days before November Court in each respective
County,
yearly, lodge with the respective County Clerks where they shall officiate,
and Account upon Oath, of all the Transfer Tobacco at that Time in their
Hands, before the same shall be exposed to Sale: And all Inspectors
shall
keep a just and true Account of the Tobacco gained or saved, upon the Allowances
made of Cask or Shrinkage of Transfer Tobacco, and if any Tobacco
shall be so gained or saved, shall exhibit an Account thereof upon Oath,
or Affirmation if a Quaker, in the same Manner as is before directed, concerning
Transfer Tobacco not received; and shall also sell the Tobacco so gained
and saved, in the same Manner as is before directed for the Sale of Transfer
Tobacco, and shall account for the Money arising by such Sale to the Justices
aforesaid; and no Inspector shall convert any Tobacco so gained or saved,
to
his own Use, either by the Allowances for Shrinkage, or Four per Cent for
Cask or otherwise howsoever.
LXVIII And be
it further Enacted, by the Authority aforesaid, That all
Inspectors
shall annually, in November Court, after the Sale of the Transfer
Tobacco,
and one Day before the laying of the County Levy, account with the
Justices of the respective Counties upon Oath, or Affirmation if a Quaker,
for
all Monies and Tobaccoes received, or which ought to be received, by them,
by virtue of this Act (except the Money and Tobacco paid for Nails), for
every Hogshead of Transfer: In which Account they shall be allowed
their Salaries,
the Rent for Warehouses, Purchase of Tobacco Hogsheads, and other
necessary Disbursements, in pursuance of this Act. And shall, and
are hereby
obliged to pay to the Owners or Proprietors, for the Rent of their Warehouses,
the same Proportion in Money and Tobacco, as they shall on the
whole receive in that Year, on Account of their said several Warehouses.
LXIX. And if
it shall so happen, that at the laying of the said County
Levy, there shall be any Claim or Claims arising by the Salary of an Inspector
or Inspectors, County Clerk, or other annual Charge, from any Inspecting-House
or Houses, within any County in this Province, it shall and may
be lawful for the Justices of such County respectively, and they are hereby
directed and required, at the November Court of such County, yearly,
to assess
and levy a Quantity of Tobacco, sufficient to discharge the same, on the
taxable
Inhabitants of such County, that thereby the Current Expences of each
Year may be defrayed.
LXX. And be it
further Enacted, That all Debtors now owing Tobacco,
which did arise due before the Sixteenth Day of May, Seventeen Hundred
and Forty-seven, their Executors and Administrators, shall, if they
pay their
Tobacco Debts then due, in Inspected Tobacco, at Warehouses, in pursuance
of this Act, be allowed by their several and respective Creditors, their
Executors or Administrators, a Deduction of one Fourth Part of their said
Debts or Demands.
LXXI. And forasmuch
as several, or most of the Traders, within this Province,
have kept their Books in Money, though in Truth their Dealings have
been for Tobacco, and the Intention both of Creditor and Debtor hath been,
that the Payment should be made in Tobacco; Be
it therefore Enacted,
That in all such Cases, the Creditor shall be paid in Tobacco at
the general
Rates such Creditor dealt at the Time such Contract was made, and according
to the true Intent and Meaning of this Act, deducting from such Debts
one Fourth Part of the Demands, as aforesaid, of the Creditor be paid in
Inspected
Tobacco, in case of Debts due before the Sixteenth Day of May, Seventeen
Hundred and Forty-seven, and not otherwise.
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CHAP.
XVIII.
Inspectors to
exhibit Accounts
of all
such transfer
Tobacco on
Oath;
and of all
Tobacco
gained or
saved upon
Allowances,
&c.
Inspectors to
account every
Nov. Court,
with the Justices,
on
Oath, &c.
And pay the
Rents of their
Warehouses.
Charges arising
by Salaries,
&c. to
be settled in
Nov. annually.
Deficiencies
to be raised
by a County
Levy.
A Fourth to
be deducted
from Tobacco
Debts, due
before the
16th May
1747.
In what Case
Money Accounts
may
be paid in
Tobacco. |