ical list of all the free male inhabitants, resident
ill his hundred, and not out of the
State, or hereafter not exempted from taking
the said oath or affirmation, who shall be of
the age of eighteen years, on or before the
aforesaid first day of March, and a copy of
the said list, with all convenient dispatch,
transmitted to the governor and council, and
the original list shall deliver to the next
county court of iris county, which shall hap-
pen after the aforesaid first day of March
next, there to be recorded
"VIII. And be it enacted, That every
magistrate shall be allowed in the county
levy lire same per diem allowance, for every
day he shall attend, in pursuance of this act,
to take the oath or affirmation aforesaid, as
is allowed the justices for their attendance in
the county court; and the several county
courts lire hereby empowered and directed to
make the several constables in their counties
such allowance for their trouble in making
and returning their lists aforesaid, in their
next county levy, as to them shall appear
reasonable.
" IX. And be it enacted. That if any mag-
istrate shall neglect lo keep such books, or
shall neglect to make copies and transmit
them to the governor and council, or shall
neglect to deliver the original books, as respectively
required by this act, he shall for-
feit and pay the sum of five hundred pounds,
current money; and every constable who
shall neglect to make out the list, or neglect
to transmit the copy of such list, or shall
neglect to return the original list, as respect
ively required by this act, shall forfeit and
pay the sum of two hundred pounds, current
money.
"X. And be it enacted. That every person
required by this act to take the oath or
affirmation aforesaid, and whose name or
mark shall not appear on one of the magis-
trates' books aforesaid , in manner and form
prescribed as aforesaid, shall, for and during
the life of said person, in all public and
county assessment, pay a tax treble the tax
which by such public or county assessments
shall be imposed upon every hundred pounds
worth of real or personal property within this
State, and so pro rata; which said tax shall
be paid, collected and levied, as the said pub-
lic and county taxes are respectively paid,
collected and levied.
"XI. And be it enacted, That the worth
in real and personal properly of every such
person chargeable as aforesaid with the said
treble tax shall be deemed and taken for and
during the continuance of the said treble
tax, of such amount as shall he ascertained
on the final assessment and valuation of all
property within this State, which shall be
made on or before the first day of March
next.
" XII. Provided, nevertheless, If such
worth shall, on any future public assessment, |
be augmented, the treble tax shall be rated on
that worth 60 augmented.
"Xlll. And be it inacted, That the said
treble tax, ratable according to the amount
of such worth as aforesaid, shall be and is
hereby imposed as a charge and burthen on
all such real and personal estate of such per-
son, chargeable with the said treble tax, as
such person was possessed of at the time of
the valuation of his property by the assessors
under the act entitled, An act to assess and
impose an equal tax on all property within
this State.
" XIV, Provided, nevertheless, and be it
enacted, That no such property shall be
chargeable with the said treble tax, which
has been bona fide disposed of after such val-
uation aforesaid, and before the making of
this act, and that no such property bona fide
disposed of after the making of this act, shall
be subject to adistress for the said treble tax
before default of payment of the said tax by
the person chargeable with the same, or default
of property in his possession whereby
the said tax may be levied.
" XV. And, whereas persons chargeable
with the said treble tax may have property in
different counties in this State: And whereas it
is necessary that the commissioners should
be informed of all persons so chargeable: Be
it enacted, That the governor and council
shall annually before the first day of May,
cause a list to be made out of all free male
persons, of the age of eighteen years, whose
names or marks, bycomparing the constables'
lists aforesaid with the magistrates' books
aforesaid, shall not appear in any of the
magistrates' books aforesaid, and of all per-
sons any otherwise ascertained to be charge-
able with the said treble tax; and the said
lists shall annually, before the first day of
May, cause to be delivered to the commis-
sioners of every county in this State, who
shall, on receipt thereof, communicate the
same to the collectors respectively; and the
said collectors are hereby respectively en-
joined, to levy and collect the said treble tax,
on, of and from, all such persons, according
to the value of such persons' property, in
their respective counties.
"XVI. And be it enacted. That every per-
son chargeable with the treble tax as afore-
said, shall be disabled from commencing; or
prosecuting any suit in any court of this
State, for the recovery of any debt or dam-
ages, for any money or tobacco due asowing
him in his own right or from exercising and
practicing the trade of merchandise, unless
previous to such suit or merchandising, he
shall take the oath or affirmation as aforesaid;
and in case of neglect thereof, the court be-
fore whom such suit shall be brought, shall,
ex officio, enter judgment of non-suit; and
if any such person shall exercise and practice
the trade of merchandise, without previously
taking the oath or affirmation as aforesaid, |
