The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1782-01-03 00:00:00, page 1

STATE or PENNSYLVANIA.
In GENERAL ASSEMBLY,
Iburfday, December 27, 1781, A. M.
The Bill for raising supplies for the year one thousand
seven hundred and eighty-two vias taken up, and debated
by paragraphs, and the fame being finifhed, was ordered
to be tranfcribed-for a third reading, and in the mean
time printed for public consideration.
Extraff from the Minutes,
PE TER Z. LLOYD, Clerk of the
General Assembly.
An ACT to raise effeblivefupplies for they^ar one thousand
/even hundred and eighty-two.
Sect. I. < WHEREAS the United States of
1 America, in Congress assembled,
have, by their resolution of the
V V thirtieth of October, demanded of
the several States in Union such effective supplies, as may
enable them to carry on the war with vigour and effect,
and improve our late successes into a full establishment of
independence and peace: AND WHEREAS it is toe de
sire of the Representatives of the Freemen of this State to
comply with the said refblutions:
Sect. 2. Therefore be it enabled, audit is hereby enabled
by the Re,refent aliases of the Freemen of the Common wealth
of Pennsylvania, in General Assembly met, and by the autho
rity of the fame, That the sum of £. 420,297 15 0 be
raised, levied, collected and paid within the year One
thousand seven hundred and eighty-two (over and above
all arrearages of taxes already due) in tour equal pay
ments; the firft payment to be made the firft day of April,
One thoufind seven hundred and eighty-two, and the se
cond at the expiration of three months thereafter, and so
on at the end of every three months thereafter, until the
whole sum is paid. And the fame (hall be levied, assessed
and raised in the city of Philadelphia, and the several
counties of this State, according to the method and pro
portions following ; that is to fay,
For the city and county of Philadelphia
For the county of Bucks
For the county of Chester
For the county of Lancaster
For the county of York
For the county of Berks
For the county of Cumberland
For the county of Northampton
For the county of Bedford
For the county of Northumberland
For the county of Weftmoreland
And for the county of Washington
Sect. 3. And be it further enabled by the authority afore
faid, That the Cbmmiflioners of the city and county of
Philadelphia, and of every county of this State, or any
two of them, (hall meet together on or before the
at their usual place of meeting in the city and in
their several counties, and (hall then and there issue their
warrants, under their hands and leals, to the township,
ward or diftri& Assessors of each township, ward or di
ftrift within their refpe&ive counties, requiring them, the
said Afleffors, to notify their several townships, wards or
diffri&s, by public advertisement, to meet and choose
two freeholders of their proper diftridt, to assist the said
Assessors in laying and assessing the taxes required within
the succeeding year; and also to demand of all and every
taxable inhabitant, residing within their refpe&ive town
lhips, wards or diftri^s, a full and true account of all
their estate, real and personal, within this State, made
taxable by this aft, and in what county situate. Of which
the said Assessors (hall make fair and true returns in wri
ting to the said Commissioners, on a certain day to be by
them appointed ; and of the names and firnames of the
said two assisting freeholders so chosen by each township,
ward or diftria; and of all and every the taxable inhabi
tants and single freemen within their refpeftive townships,
wards or diftri&s, together with their trades, profeffions
or occupations, and offices and posts of profit. And if
any person or persons (hall neglect or refufe to give a re
turn of their taxable property when required as aforefaid,
every such person or persons so neglecting or refuting (hall,
for every such offence, forfeit and pay a sum equal to.the
tax at which such person or persons (hall be rated by this
aft, to be levied and collected by the Collector of the pro
per township, by virtue of a special warrant, which the
Commissioners, or any two of them, are hereby authorifed
and required to grant, and the fame (hall be paid into the
treasury of this Commonwealth.
Sect. 4. And in order that the taxes hereby directed
to be imposed may be truly laid and levied, and for the
better detecting of frauds and concealments of taxable pro
perty, Be it enabled by the authority aforefaid, That it (hall
and may be lawful for the said Assessors and Commission
ers, or any of them, or any other person authorized by
the Board of Commissioners, and they are hereby enjoin
ed and required to use their best endeavours, to inform
themselves of all taxable property concealed or refufed to
be returned; and for that purpose they may search all
public records within their refpe&ive counties, or in the
city of Philadelphia, as the case may require; and all offi
cers having care or charge of such records are hereby en-
THURSDAY,
VOL. XI.I Published every TUESDAY, THURSDAY and SATURDAY.—Price Six-Pence.
^^^^^@^
GENERAL ADVERTISER.
Sect. 12. And be it further enabled by the authority afore
faid, That the sums of money raised by virue of this aft
in the city and county of Philadelphia, and the several
bounties of this State, fliall not be deemed or held as the
expert proportion of the said city and counties, but the
fame (hall hereafter be correctly and finally adjusted and
afeertaimed by the Legislature of this btate, according to
the returns of property to be laid; by virtue of this aft,
before the General Affcmbly.
Sect. 13. And be ft further enabled by the authority afore
faid, That each tingle freeman, who at the time of alleg
ing any tax imposed by this aft is or fliall be oi the age of
Sect. 9. And be it further enabled by the authority afore
faid, That the Assessors of each township, ward or diftria
within this State, with the assistance of the said two Affdt
ants of the proper township, ward or diftritt, shall, with
in three days after the said Affeffor'fhall become possessed
of the quota or sum of money so assessed, levy and aflefs
the fame equally and impartially on all and every perlon,
and on all the estates, real and person d, within their re
fpeftive townships, wards and dirtritts, made taxable by
this a&.
Sect. 7. And be it further enabled by the authority afore
faid, That when the Commissioners of any county shall re
ceive the return of the Afleffors, as before directed, they
shall forthwith proceed to quota the several townships,
wards and diftritts in the city of Philadelphia, and the se
veral counties of this State, in proportion to the quantity
and quality of the property returned as aforefaid.
Sect. 8. And be it further enabled by the authority afore
faid, That the Commissioners of the several counties with
in this State fliall, within fix days after quotaing the town
ships, wards or dirtritts as aforefaid, furnifli the Assessor
of each township, ward or diftri&, with a true and fair
tranfeript of the quota or sum of money charged upon and
demanded fi om such township, ward or diftridt, to which
such Affeflor doth belong. And they, the said Commiffi n
ers, or any two of them, are hereby enjoined and required to
appoint one or more Assessors and afliftant freeholders, as
the case may require, in case of removal by death, disabi
lity, refufal or neglect to serve, of the p.ef nt Allufors,
or where the townships neglect to elect such Assessor or
Afliftant Freeholders.
Sect. it. And be it further enabled by th: an Ferity afore
faid, That all and every the enumerated um^cs aforefaid
(hall be valued at and 'or so much, bona fid., as they are
woith or would fell for, and iu.h a rate orra ~s shall be
assessed and levied thereon, as will amount to the sum of
money quotaed upon the city of Philadelphia and the seve
ral counties of this State.
joined and required to be aiding and assisting in such
searches, and to grant to (uch Afleffors or Commissioners,
or any other perlon authorized by the Board of Commis
sioners, free access, at all proper times, to the said public
records, for the above purpose, without fee or reward.
Sect. 5. And be it further enabled by the authority afore*
said, That if any person (hall neglect or refufe to make re
turn of all and every tra& or parcel of land he or the shall
possess -within this State, to the Assessor of the place where
such person fliall dwell or reside, all such lands so omitted
.shall be liable and fubje& to be charged with all such taxes
the next or any (übfequent assessment, which the fame
lands ought to have been charged with, had they been du
ly assessed as by this adt is directed, And if any such
trad or parcel of land so returned shall be situate out of
the city or county where such perlon and Assessor shall
dwell, then the Commissioners 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 Commissioners
of the county where the land shall lie.
Sect. 6. And be it further enabled by the authority afore
faid. 1 hat if any person fliall wilfully conceal, in the re
tutns which he shall make to the township or ward Af
(effor, any part of his or her taxable property, with intent
to screen the fame from taxation, the person lb concealing
shall pay four- fold taxes on all property so concealed; and
the money arising thereupon, over and above the taxes which
such property ought to have yielded, fliall be paid to the
Supervisors of the high ways of such township or ward, for
and towards repairing the public roads and highways within
the f one; and that any of the inhabitants of such township,
ward or diftritt, who shall be a competent witness in o
ther cases, (hall be a fufficient witness to prove such con
cealment.
Sect. to. And be it enabled by the authority aforefaid.
That the following enumerated articles shall be and are
hereby made taxable, and no other, viz. The time of ser
vitude of all bound servants above the age of fourteen
years; all Negroe and Mulattoe slaves ab ve the age of
twelve years; all horses, mares and horned cattle above
three years old; sheep; plate; pleasurable carriages; all
lands held by deed, warrant, location or improvement ;
houses and lots of ground and ground-rents ; all grist
mills, law-mills, fulling-mills, flitting-milis, hemp-mills,
oil-mills, fmff-mills and piper-mills; all forges furnaces,
bloomeries, distilleries, sugar-houses, malt-houses, brew-,
eries, tan-yards and ferries; wares and mer/h mdize; and
all offices and ports of protit; and all profetiions, trades
and occupations.
O R, THE
THE
Sect. 18. And be it further enabled by the authority afore
faid, That each county Commissioner, and each township,
ward and diftrid: Assessor and Afliftant, shall lefoedively,
before they enter on any of the'duties required of them
by this a&, before some one Justice of the peace for the
proper county, make oath or affirmation as is herein
after directed ; to wit, if a county Commissioner, “ I, A-
B, do swear or affirm, that I will well and tru) cause the
rates and fams 0, money by this afl imposed to be duly and
equally afrfled and laid, according to the rules and direElim
mentioned in this abl, to the bes of my fill and knowledge,
so jar as relates to the duty of a Commfiomr, and herein f
will fbare no person for favour or affection, or gri^t an,
for hatred or ill will." —ls a township, ward or d* rict
Assessor, or Afliftant, the following oath or affirmation ;
to wit, “ I, A. B. do fwcar or affirm, that I will faith
fully and impartially assess the quota of the lowrfbio, ward
O' difrifl of imposed by virtue of the abl, enti
tled An Abi to raise effebiivt sap, IPs for the year 1782, ,f
the several persons and taxable property therein contained, to
the beji of my fall and under,a rating ; and that in performing
the duties required of me by that abl, I will spare no feejot
for favour or affblion, or grieve any for hatred or ill-wili?
Sect. 19. And be it further enabled by the authority afore
faid, That the county Commissioners (hall appoint some
fit person for or in every township, ward or diftrift, to be
Collector of the taxes to be railed by virtue of this all, an 4
shall cause fair duplicates of the aheflment of each towj&p.
(For the remainder fee the Fourth page.)
Sect. 14 And be it further enabled by the authority afore,
said, That it fliall be lawful for the township Assessor
when taking the said return, to demand security of any
single freem m or sojourner within his township. ward or
diltrift, for the amount of the largest tax of freemen or
sojourners in this act mentioned, and upon his or their
refuting to enter fufficient security, or paying the said tax
the said Assess r is hereby authorifed to take he body of
the laid freeman or sojourner before the neAieft jufhee,
who is hereby ^thorifed to commit him or them to the
common goal of the county, there to remain for the space
of months, or until he enters such fecu
rity, or pays the tax.
Sect. i 5. And for the better difeovery of personal
property intended by this att to be charged, Be it enabled
by the authority aforefaid, That every houfholder in this
State shall, upon demand of any Assessor of his or her
township, waid or diltntt, give an account of the names
aod occupations of such perlons as shall fbjourn or lodge
in their refpe&ive houses, under the penalty of Thirty
Founds, to be recovered and applied to and for the repairs
of tie roads of the (aid township or ward as aforefaid.
And if any person that ought to be taxed by virtue of
this ad, for or in refpe& of any personal property, (hall,
by removing his or her effects from the county where they
ought ta have been assessed, or by any other fraud or co
vin escape, and not be taxed, and the fame be proved be
fore any one of the Commissioners, or any Justice of the
peace of the county where such person rrfides, at any
time within fix months next ensuing after such tax be
made, every such person shall be charged, upon proof as
aforefaid, at the four-fold value of so much as he or die
(hould or ought to have been taxed by this a&
Sec/. 16. And whereas divers owners of lands where
on improvements have been made, and of tenements,
may not reside in the county or diftri& where such lands
or tenements are situated, whereby it may be difficult to
collect the taxes aff-ffed on such real estate; For remedy
whereof, Be it enabled, and it is hereby enabled b, the autho
rity aforefaid, That the tenant or tenants, or other person
refi ling on or occupying such real estate, his, her and their
goods and chattels, as well as the lands, goods and chat
tels of the owner or owners thereof, shall be liable to be
diftained to farisfy the said taxes, or any of them; And
in case the tenant or tenants, or other person or persons
residing on or occupying such red ettate, sh ill pay any
tax laid thereon by virtue of this aft, or fliall be dittraia
ed 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 tenants, or ofh~r occu
pier or occupiers of such estate fliall recover the fame,
with costs of suit and damages, of the owner of such
estate by action of debt; if under Five Pounds in a sum
mary way, as small debts are recoverable; but if the
fame is above Five Pounds, in any Court of Common
Fleas.
Sect. 17. Provided always, That nothing in the fore
going fe&ion shall in my manner alter any central made
between any landlord and tenant, concerning the pay
ment of taxes.
twenty-one years or upwards, and has been out of his *p
prenticelhip fix mouths, (hall pay a sum not exceeding
nor under
And that all offices and ports of profit, trades, occupy
tions and profeffions, .that of miniiters of the gospel of all
denominations and fchoolmarters only excep.ed, fliall be
rated at the diferetion of the township, ward or dmrift
Assessors, and two Affittant freeholder of the proper town
ship, ward or diftrift, having due regard to the profits
arising from them.
JANUARY 3, 175%
(NUMB 828