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to the act of the General Assembly, may fall short of discharging the same, out of the money to be raised by virtue of this Ordinance. And whereas several Arms and other articles, Horses, and Live-Stock, have been furnished for the use of the said Militia, some of which have been sold by command of his Excellency the Governour, and part still remains unsold: Be it further ordained, That the said Commissioners, or any three or more of them, may, and they are hereby authorized and required, to make inquiry concerning such sales as have been made, and also to nominate and appoint, under their hands and seals, such persons as they shall judge proper for disposing of the Horses, Live-Stock, and other articles (Arms and Accoutrements excepted) which shall remain unsold within the Districts for which they are appointed Commissioners, and certify all such sales to the Treasurer for the time being, who is hereby authorized and required to call in the money arising therefrom, and apply the same in aid of the funds established by this Ordinance. And be it further ordained, That the person or persons so appointed by the Commissioners to sell and dispose of such Horses, Live-Stock, and other articles, as aforesaid, which remain unsold, shall, on or before the first day of January next, account for and pay to the Treasurer for the time being, appointed by this Convention, all such sums of money for which the said several articles shall be sold; and in cage the said person or persons, so to be appointed, shall fail to account for and pay the same, on the motion of the Treasurer aforesaid, the General Court, or County Court where such person lives, shall and may give judgment against him or them for the several sums for which the said several articles sold, provided ten days previous notice be given to the party against whom the said motion is intended to be made. And whereas the said Bill, which passed the Council and the House of Burgesses at the last meeting, settled the pay of the said Militia as followeth, that is to say: Of the Chief Officer commissioned by the Governour, or Commander-in-Chief for that expedition, at twenty-five Shillings; of a County Lieutenant, at twenty Shillings; of a Colonel, at fifteen Shillings; of a Lieutenant-Colonel, at thirteen Schillings and six Pence; of a Major, at twelve Shillings and six Pence; of a Captain, at ten Shillings; of a Lieutenant, at seven Shillings and six Pence; of an Ensign, at six Shillings; of a Quartermaster and Adjutant, six Shillings each; of a Sergeant, at two Shillings and six Pence; of a Corporal, at two Shillings; of a Drummer, at two Shillings; of a Private, at one Shilling and six Pence; of every Scout, at five Shillings per day: And whereas it is represented to this Convention, that the very important services of the Militia on the late expedition well deserved such pay, Be it further ordained, That the said Commissioners shall and may allow, in the settlement of all accounts for pay of the said Militia, the several rates beforementioned. And whereas there is reason to believe that some designing persons have taken advantage of the ignorance and necessity of the Soldiers, and others who have claims against the Colony for pay and other services done on the said expedition, Be it ordained, That the Commissioners herein named be directed to inquire into the same; and, on discovery of any such practice, that they do not grant a certificate to any such assignees for any larger sum than they paid for the same, and allow the balance to the first proprietor of such claim. And where as, besides what may be due to the Militia, there were several considerable sums resolved by the Council and House of Burgesses, at their late meeting, to be paid to the wounded Officers and Soldiers; and there are further sums due to other publick creditors, and by an Ordinance passed this present Convention, entitled An Ordinance for raising and embodying a sufficient Force for the defence and protection of this Colony, a number of Regular Forces are directed to be raised, and certain of the Militia, under the denomination af Minute-Men, are appointed to be trained more frequently, who, as well as the residue of the Militia, may be drawn out into actual service, for the purpose of such defence, and it is necessary to make provision for the pay and subsistence of the said Forces and Militia, as well as for the sums due upon the said resolutions, and to other publick creditors: Be it therefore further ordained and declared, That the Treasurer for the time being, appointed by or pursuant to an Ordinance of Convention, out of the publick money in, or which shall come to his hands, upon warrants from time to time from the Committee of Safety, shall pay all such sums of money as shall be necessary for carrying into execution the said recited Ordinance; and shall, moreover, without such warrants, pay to the several persons named in the said schedule the respective sums therein stated to be due to them, and other publick creditors who have stated allowances, on or before the first day of January next. And for raising the Money which will be necessary for the several purposes aforesaid, Be it further ordained by the authority aforesaid, That an annual tax or duty of forty Shillings upon every Coach, Chariot, or four-wheel Carriage, except common Wagons, and twenty Shillings for every Chair or two-wheel Chaise, to be paid by the proprietor thereof, the first of each payments to be made on the tenth day of June next, and to continue the seven following years; also a tax or duty of three Shillings and nine Pence for every tithable person, to be paid on the said tenth day of June yearly, by such tithable person, if a free man, or by the parent or guardian, if an infant, or the master or owners of the servants or slaves, respectively; and also a duty or tax of four Shillings for every hundred acres of land, and after that rate for a greater or lesser quantity, to be paid on the said tenth day of June yearly, by the proprietor, or the parents or guardians of infants, it resident in the County where the lands lie, or by their respective tenants, stewards, or overseers, in case such proprietor, parent, or guardian shall live in another County, to be repaid them by the proprietor; the first of each of the said annual taxes to be paid in the year one thousand seven hundred and seventy-seven, and continue for six years thereafter. Provided, always, and be it further ordained, That nothing herein contained shall be construed so as to alter any contract heretofore made between landlords and their tenants, whereby the payment of taxes shall have been stipulated to be made by either of them. And be it further ordained, That every person chargeable with the said duties or taxes shall, at the time of delivering in his list of tithables, also give in a list of his or her wheel carriages subject to the tax hereby imposed; and the proprietor, parent, or guardian, tenant, steward or overseer, respectively, as aforesaid, shall give in the quantity of land by him or her held, or on which they shall live, within the County, to the several Justices, or other persons appointed to take such lists of tithables, annually, under the like penalty for each failure, and to be recovered in the same manner, as is directed by the Acts of Assembly for concealing tithables. Provided, always, That if the Collector of all or any of the duties hereby imposed shall discover any person or persons who are chargeable therewith, and hath failed to give in his or her list as aforesaid, such Collector shall proceed to collect or levy the said duties, respectively, and account for on oath, and pay the same to the Treasurer appointed as aforesaid; and the Landholders in the County of Fincastle, and the District of West-Augusta, whose rights of voting at elections of Delegates and Committee-Men are stated and allowed by an Ordinance of this Convention, shall give in a list of their said lands, and the land tax aforesaid shall be collected and paid for the same, notwithstanding no patents may have been obtained for such lands. And in case of failure in payment of the said duties or taxes, at the times hereinbefore limited for the payment thereof, respectively, it shall be lawful for the Sheriff or Collector of each County to levy the same by distress and sale of the slaves, goods, or chattels, of the person so failing, in like manner as is provided in case of other distresses; and where there are no effects to be found upon the lands hereby chargeable with the said land tax, it shall be lawful for the Sheriff or Collector of the County where the lands lie, or the Sheriff or Collector of the County where the proprietor lives, to levy the said tax upon the estate of such proprietor, wherever the same can be found. And every Sheriff or Collector of the duties or taxes aforesaid shall account for and pay the said taxes, due from persons residing in his County, after being allowed for insolvents, and
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