The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1781-06-14 00:00:00, page 6

return oftheir taxable property when required as aforefaid, or shall negled or refufe to fwea or a firm to
the truth of the fame, every such person or persons, so neglecting or refufing, shall, for every each off nee,
forfeit and pay a sum equal to the tax at which such person or perlons shall be rated by this Ad, to be le
vied and collected by the Collector of the proper Township, by virtue of a special warrant which the Com
missioners or any two of them, are hereby empowered and required to grant, and the fame shall be paid
into the Treasury of this Commonwealth : And in order that the said tax may be levied, the Afleffor shall
use his best endeavours, according to the duty of his office, to inform himfelf of all property so conceded
or refufed to be returned, and (hall make return thereof, that the fame may be taxed according to thetrue
invent and meaning of this Ad.
Ariel be it further enabled by the authority aforefaid, That if any person shall neglect or refufe to make
returns on oath or affirmation, as aforefaid, of all and every trad or parcel of land, he or she shall possess
within this State, to the Assessor of the pface 'where such person shall dwell or reside, all such lands so
omitted, shall be Liable and fubjedt to be charged with all such taxes the next or any subsequent assessment,
which the fame lands ought to have been charged with, had they been duly affefled as by this Ad is di
rected. And if any such tract or parcel of land so returned, shall be situated out of the City or County
where such person and Assessor shall dwell, then the Commithoners of the City or such County, or some
one of them, shall as soon as conveniently may be, transmit a copy of such return to the Commith
oners of the C ounty where the land shall lie.
And be it further enabled by the authority ajorefaid, That any two or more of the Commissioners of the ref
pedive Counties, shall have power, and they are hereby enjoined and required, to appoint Assessors, in
case of removal by death, disability, refufal or negled to serve, of the present Afleffors, or where the
Townships neglect to elect such A ffeffors.
And be it further enabled by the authority aforefaid, That when the Commissioners of any County, shall
receive the return of thq Assessors, as before directed, they shall forthwith proceed to quota the several
Townships, Wards, and Districts, in the City of Philadelphia, and the several Counties of this State, in
proportion to the quantity and quality of the property returned as aforefaid.
And be it farther enabled by the authority aforefaid, That the Commissaries of the several Counties within
this State, shall, within fix daysafter the quotaing the Townships, Wards and Diftrids as aforefaid, fur
nifh the Assessor of each Ward, Township and Diftrid, with a true and fair tranfeript of the quota or sum
of money charged upon, and demanded from such Township, Ward or Diftrid, to which such Assessor
doth belong.
And be it further enabled by the authority aforefaid, That the Assessors of each Township, Ward or Dif
trid within this State, with the ahiftance of two freeholders of the proper Township, Ward or Diftrid,
who shall, and are hereby required to be appointed by the Commissaries of the County for that purpose,
shall, within three days after the said Afiefior shall become possessed of the quota or sum of money so assessed,
levy and assess the fame equally and impartially, on all and every person, and on all the estates real and per
sonal, within ther refpedive Townships, made taxable by this ACL.
And be it jurtber enabled by the authority aJoreJaid, That the following enumerated articles shall be, and
are hereby made taxable, and no other, viz. Ihe time of servitude of all bound servants above the age of
fourteen years : All negro and mulatto slaves above the age of twelve years : All horses and mares above
three years old: All horned cattle above three years old: Plate and pleasurable carriages: All lands held
by deed, warrant, location or improvement : Houses and lots of ground: All grist mills, saw mills, ful
ling mills, flitting mills, hemp mills, oil mills, fnuff mills, and paper mills: All forges, furnaces, blooma
ries, diftilferies, sugar houses, breweries, tan yards and ferries: And all wares and merchandize, and all
piofefl ons, trades and occupations.
And be itfurtber enabled by the authority aforefaid, That all and every the enumerated articles aforefaid,
shall be valued at, and tor so much as they would, bonafide, fell for, or are worth, and such a rate or rates,
all fed and levied thereon, as will amount to the sum of money quotaed upon the Cityof Philadelphia, and
the several Counties of this State'.
And be it further enabled by the authority aforefaid, That each single freeman, who at the time of aff^ffing
any tax impufed by this Ad, is or shall be of the age of twenty-one years or upwards, and has been out of
his apprenticeship fix months, shall pay a sum not exceeding Nor under
And that all trades, profeffions and occupations, (miniftefs of the gospel
of ad denominations, and fchbol matters only excepted,) shall be rated at the discretion of the Township,
Ward or Diftridt Assessors, and two freeholders of the proper County, having due regard to the profits ari
fiug from them.
A N D WHEREAS divers owners of lands, whereon improvements have been made, and of tene
ments, may not refine in the County or Diftri& where such lands or tenements are situated, whereby it
may be difficult to colled: the taxes assessed on such real estate: For remedy whereof.
Be it enabled by the authority Aforefaid, That the tenant or tenants, or other person residing on, or oc
cupying such real estate, his, her and their goods and chatties, as well as the lands, goods and chatties of
the owner or owners thereof, shall oe liable to be diftrained to fatisfy the said taxes, or any of them : And
in cate the tenant or tenants, or other person or persons residing on, or occupying such real estate, shall pay
any tax laid thereon by virtue of this Ad, hr flrall be diftrained to fatisfy such tax, such tenant or tenants
may retain the fame out of the rent by him, her or them payable for such estate ; or the said tenant or te
nants, or other occupier or occupiers of such estate, shall recover the fame with costs of suit, of the owner
of Inch estate, by action of debt; i' under five pounds, in a fummaryway, in like manner as small debts are
recoverable; but if the fafiie is above live pounds, in any Court of Common Pleas.
Provided always, That nothing in the foregoing fedion, shall in any manner alter any contrast made be
tween any landlord and tenant concerning the payment of taxes.
And be it further enabled by the authority aforefaid, That each County Commissioner, and Township,
Ward or Diftrid Assistant Assessor, shall refpedively, before they enter on any of the duties required of them by
this Ad, before some one Justice of the Peace for the proper County, make oath or affirmation, as is herein
after direded, (to wit,) If a County Commissioner, " I, A. B. do swear or affirm, that I will well and
truly cause the rates and sums of money, by virtue of this Add imposed, to be duly and equally assessed and
laid, according to the rules and diredions mentioned in the Ad, intitled, " An A& to raise effedive supplies
for the year one thousand seven hundred and eighty-one," to the best of my skill and knowledge, so far
as relates to the duty and office of a Commissioner, and herein I will spare no person for favor or affedion,
or grieve any for hatred or ill will:" If a Township, Ward, Diftrid, or Assistant Assessor, the following