The Pennsylvania packet, or, The general advertiser — Lancaster, Pa.;Philadelphia, Pa., 1782-04-04 00:00:00, page 4

^ fever, hundred-and eighty-two," on the feveral persons 1
“ and taxable property therein contained, to the beji of my
#6< full and underfunding ; and that in performing the duties
^ required of me by that aB, I twill spare no person for
“ favour or affihfien, or grieve any for hatred @r ill
#“ twill." 4 .'
SECT. ig. And be it further enabled by the authority afore
faid. That rhr county commissioners, or any two of them,
shall appoint a fit person (who fliall be a freeholder) for
or in every township, ward or diltri&, to be Collector or
the taxts to be lasted by virtue of this aft. ahd shall cause
fair duplicates <± the assessment of every township, ward
£ ordiftridt, to be made, one part whereof fliall oe kept by
th laid Commissioners of the proper county,,and the
, other part shall be transmitted to the Collector of every
diTi&, with a warrant under the hands and seals of the
Commoner; or any two of them, authorizing and re
quiring the said Jolledor, after the day of appeal shall be
palled ten days, to levy the sums rated on all persons,
who (hall not upon demand, after the said appeal, forth
with fatisfy the fame, and to acquaint them of the day of
appeal, which shall be appointed by the Commiffioners'
within twenty days after the said affeffinents are made;
bu where the Collector cannot meet with the party of
whom demand is to be made as afore aid, he shall leave
notice in writing with some of the family, at the place of
the party's last abode, of such demand, lignifying also the
day of appeal; a which day every of the Collectors shall
' return their federal duplicates.
Sect. 20. And be it furth r enabled by the authority afore
faid, That if any Afleffor legally chosen, or any person
appointed by tne said Commissioners to be an Afleffor, or
an Assistant or Collector, shall not, within two days after
notice in writing of such election or appointment, make
kn'wn his intention,to the Commissioners of the county
to serve or decline the office to which such person hath
been or shall be so chosen or appointed, the said Commis
sioners, or any two of them, may confider such person as
having refufed to serve in such office, an^ may proceed to
fine such person, and appoint another in his head, as if
such person had actually refufed to serve in such office.
Sect. 21. And be i+ further enabled by the authority afore
faid, That the fine on any person refufing to serve as an
Assessor or Assistant shall be the sum of Ten Pounds; and
the fine on any person refufing to serve as Collector of any
didria shall be the sum of Fifteen Pounds. And in case
an. Afteffir or Assistant. or Colle& r, after taking up n
him his office, shall n^gh& to perform his duty, herein,
an such delinquent shall be fined in the funvof Thirty
Pounds ; and it any perlon chosen to be an Assessor, or an
Aflirt nt, or Collector, or if any other person shall detain
any w rrant, duplicate or other writing, neceffaiy to the
affeffmg r levying the said tax, beyond the time when
such erfon shall have declined, or be deemed to have de
clined, any such office, and after demand thereof made
by any of the said Commissioners, or by any person au
thorised by. them to demand the fame, every such delin
quent shall be fined, for such offence, the sum of Avuenty
fve Pounds. The said fines to be levied and recovered as
other fines ate or ought to be levied and recovered by
virtue of this ath
Sect 22 And be it further enabled by the authority afore
faid, That if any person or persons find him or themselves
aggrieved with any of the laid affeflments, he or they
may appeal to the Commissioners of the proper county,
on the particular days appointed for the diftri&.
Sect. 23. And be it further enabled by the authority afore
faid, Chat the said Commissioners are hereby required to
meet on the said day of appeal, where the said Afleffors
sh II also attend; whereupon the said Commissioners shall
ftridlv examine the persons appealing upon their oaths or
affirmations, or otherwise, concerning the cause of their
appeal; and upon such examination, or proof of others,
they rue h reby empowered to dimibifh or add to the
performs rate or assessment, as to them shall seem just and
reafonible, with power to call before them such persons,
and take notice of such estates as they find are omitted in
the said afleffments in order to re&ify it; and if the per
sons to omitted refufe or ne°le& to appear and give an
account of their taxable estate, they shall pay double the
fpm they sh mid or ought to have been rated at by this a&.
And the said Commissioners shall cause their Clerks to
draw fair duplicates of the assessments of the said respec
tive districts, so re&fied as at&efaid, and deliver them to
the Collectors of the several township,. wards or diftri&s
where they belong, within ten days after the appeal.
Sect. 24. And be it further enabled by the authority afore
faid, That if any person or persons, so rated or ass ffed by
virtue of this a&, shall lefufe or negle& to pay the sum or
sums so afleffed within twenty days after demand made as
aforefaid, it shall be lawful for the said Collectors reflec
tively, by virtue of the aforefa^ warrant, to call to their
assistance, if occasion be, any Constable or other person,
and in case of refifcpce'to break open, in the day time,
any house, trunk, box, chest, closet, cup-board or other
things, where any such offender's goods and chatt Is or
effects are supposed to be, and make distress and sale there
of, having previously cauf^d the fame to be inventoried,
appraised and advertised in three or more of the most public
places within such township, ward or diftiiCt, and render
ing the overplus, if any be, to the owner; after reasona
ble charges d.du&ed ; bu if no distress can be found by
the Collector, and the party refufes or negle&s to (hew
him goods or chattels of his own forthwith to fatisfy the
money then due, with reasonable charges, then the Col
lector shall take the body of 'very such person, and bring
him to the county goal and deliver him to the Sheriff or
keeper of the said goal, who shall detain him in close
custody, without bail or minprize, until payment be
made, or he be otherwise difeharged.
Sect 25. Provide t always, That when effects cannot
be found fefficient to answer the whole sum in arrear, with
charges as aforefaid, then distress shall he made for so
much as the effects extend to, and the party imprisoned
only for the revalue thereof, with incident charges; bll
which charges of distress, assistance and bringing to prison,
shall be adjofted and fettled by any two or more of the
Commissioners, when such occasion fliall happen.
SE£T. 26. And be it further enabled by the authority afore
faid, . hat the olle&or of tvery diftriCt, ward or town
ship, shall pay unto the county Treasurer the whole of the
tax charged in his duplicate, within thirty days after the
day of appeal, unless he has been obliged to make distress
Philadelphia; Printed and Sold by DA I 7 I D C. CLATPOOLE, in Market-Street.
for any part thereof, in which case he shall, as to the tax
affefled on the parties diftrained on, have twenty days
more,' after which the Commissioners of the county shall
fine such deficient Collector at the rate of One Penny Half
,„„„, in the Pound upon all sums charged in his duplicate,
which such Collector shall not have paid to the said Trea
surer, for every ten days he shall fail to make payment
thereof as aforefaid ; such fine to be recovered in manner
aforefaid.
Sect. 27. Provided the said Commissioners give the said
Collector ten days notice of such complaint being lodged
by the Treasurer, that the said Collector may have an op
portunity of making it appear that he hath done his duty
faithfully in collecting and paying in the fame, or give
Sufficient reasons for the omission; in which case the Com
m iffioners,- or any two of them, fliall be authorifed to re
mit the fine.
Sect. 28. And moreover, it fliall be lawful for the said
Commissioners of the proper county, or any two of them,
and they are hereby required to meet and issue out their
warrant, under their hands and seals, to the Sheriff or
Coroner of the proper county, requiring him to take the
body, and seize and secure the estate, real and personal,
belonging to such delinquent, or which fliall come into
the hands or possessions of his heirs, executors or admini
strators, wherever the fame can be difeovered or found in
this State, and make return of his proceedings therein,
at such time and place as the Commissioners shall appoint.
Sect. 29. And be it further enafied by the authority afore
faid, That the said Commissioners, who shall cause the said
lands and estates to be seized and secured as aforefaid,
shall be and are hereby empowered to appoirft a time for a
general meeting of the Commissioners of such county, and
to caufepublic notice to be given where such meeting shall
be appointed, ten days at least before such general meet
ing; and the Commissioners then present at such meeting,
or the majority of them, in case the money detained by
such delinquent be not then paid or fatisfied, fliall and are
hereby empowered and required to issue forth their war
rants or precepts to the Sheriff or Coroner of the proper
county, empowering and requiring him to fell and dispose
of all such estates as fhall.be, for the cause aforefaid, seized
and secured, or such part thereof as will be fufficient to
fatisfy deficiencies aforefaid, and all charges, and to bring
the m ney arising by such sale to the Commissioners who
granted such warrants, in 01der to fatisfy and pay into the
refpe€tive County Treasurers, for the,time being, the sum
or sums that shall be so unpaid or detained in the hands of
the said Collectors or-other persons, their heirs, executors
or admrniftratois refpeftively, with damages for what fliall
be so unpaid, returning the overplus, if any be, to. the
owner, after all neceflary charges deducted; and w>en
any sale of land, tenements or hereditaments fliall be made
by such Sheriff or Coroner refpe&ively, pursuant to this
a&, the title and conveyance thereof shall be by deed,
signed, sealed and delivered by the Si er ; ff or Coroner, to
such perf.n or persons as fliall purchase the fame, in fee
simple or otherwise, which shall be most absolute and avail
able in law against the said delinqu nts, and their heirs
and assigns, and all claiming under them.
Sect. 30. And be it further enabled by the authority afore
faid, That if the owner or owners of land and other real
property, by this afl made fubjeft to taxation, or some
person or persons for him or them, do not appear, or fliall
negleCtor refufe to pay the rates assessed thereon within
thirty days after the days of the appeal, then and in every
such case the said land or other real property, together
with the rates assessed thereon, shall be advertised in the
township and county in which such lands de lie, or in the
place where such owner or owners do dwell ; and the Com
missioners of the refpe&ive counties, or any two of them,
shall, and they are hereby required to give public notice
thereof in some of the English and German papers, for at
least three months, that sale will be made of such part of
the said lands as will be Sufficient to difeharge the taxes
due for the fame, and all charges accruing by reason of the
refusal or non-payment thereof. And if the owner or own
ers of such lands or other real estate, or some person or
persons in their behalf, do not appear to difeharge and
pay the said taxes, with all the charges as aforefaid, at or
before the expiration of said term, then the said Com
missioners of the refpe&ive counties, or any two of them,
are -authorized and hereby empowered to fell the said
lands or other real estates, or so much thereof as aforefaid,
by public vendue, to such person or persons as will appear
and give molt for the fame, returning the overplus, it any
be, to the owner or owners of such lands, or their legal
representatives as aforefaid, after all necessary charges de
ducted. And when any sale of such land or other real
estate shall be made as aforefaid by the Commissioners, or
any two of them, pursuant to this aft, the title and con
veyance thereof fliall be by deed, signed, sealed and deli
vered by the said Commissioners, or any two of them, to
such person or persons as shall purchase the fame, in fee
simple or otherwise, which fliall be most absolute and avail
able in law against the said delinquents, and their heirs
and assigns, and all claiming under them
Sect. 31. And be it further enafltd by the authority afore
faid, That in case any Collector, Sheriff or Coroner, after
distress and sale by him or them made, shall have any
overplus money remaining in his or any of their hands,
such Collector, Sheriff or Coroner, firft tendering the fame
before one witness to the owner of the goods diftrained
and fold, shall, upon the refusal of such owner to receive
such money, pay the fame to the Treasurer of the county,
who shall deduct therefrom one per centum, and give no
tice thereof within twenty days to the Commissioners of
all sums so paid ; and the owner thereof shall have the re
mainder discounted out of any future tax ; and the receipt
of the said Treasurer fliall exonerate the Collector, Sheriff
or Coroner.
Sect. 32. And be it further enabled by the authority afore
faid, That the Collectors shall make out fair and true ac
counts in writing, of every seizure by them made, with
the charges to be fettled by the Commissioners, who fliall
make the Collectors such reasonable allowance for their
trouble as to them shall seem right ; and the said Com
missioners shall have full power and authority in all cases
to call upon Collectors, who have or in future may have
any overplus money in their hands, and to proceed against
them in such cases as the law directs in case of delinquent
Collectors.
Sect. 33. And be it further enabled by the authority afore-
said, That every county Treasurer of this State shall p±
over all fpms of money by him received, by virtue of this
att, to the Treasurer of this Commonwealth, within the
time herein-after limited ; and the said Treasurer of the
Comm nwealth shall keep the fame, fubjeft to the drafts
of the Superintendant of the Finances of the United States
of America, and for ho other purpose whatsoever; that is
to fay, the Treasurer of the county of Philadelphia within
three days after he shall receive the fame; the Treasurer
of the county of Bucks within four days after he shall re
ceive the fame; the Treasurer of the county of Chefler
within four days after he shall receive the fame ; the Trea
surer of the county of Lancafler within fix days after he
mail receive the fame; the Treasurer of the county of
York within seven days after he shall receive the fame;
and the Treasurer of the county of Cumberland shall be
allowed eight days; and the Treasurer of the county of
Berks fix days; and the Treasurer of the county of North
ampton seven days; and the Treasurer of the county of
Bedford twelve days; and the Treasurer of the counties
of Weflmoreland and Washington twenty days; and the
Treasurer of the county of Northumberland twelve days,
for the like ptirpofe.
Sect. 3s. And be it further enabled by the authority afore
faid, That the Commissioners of the city and several coun
ties shall each of them have and receive Ten Shillings, and
each of the township, ward and diftri& Assessors, and as
sistant freeholders, shall have and receive Seven Shillings
and Six-pence per day, for each day they fliall bona fide be
employed in the performance of the duties required of
them by this a&, and no other fee or reward whatsoever
for their services, any law, custom or usage to the con
trary in anywise notwithstanding: And that the Collect
ors severally employed in and, for the due execution of
this a& fliall be allowed Six-pence in'the pound, for every
pound by them so c llefted, and no more: The said seve
ral sums so allowed to be drawn from the County Trea
sury, out of the county rates and levies, and to be finally
submitted to the examination of the Justices and Grand
Jury, in the fame manner as other accounts Against the
county.
Sect. 38. And be it further enabled by the authority afore
faid, That the Commissioners of each refpe&ive county
shall, at the next meeting of Assembly after the said taxes
are fettled and adjusted, xaufe to be laid before the House,
a true and fair tranfeript of all the returns of property
made taxable bv this aft, and the valuation of the fame,
together with the pound rate and the sums quotaed on •
each township, ward or diftri&.
Sect. 39. And be it further enabled by the authority afore
faid, That the Commissioners of each county be and they
are hereby empowered to employ suitable Clerks, for
tranfa&ing the business required of such Clerks by this
aft, who are to be paid for their services out of the
county rates and levies.
Signed, by Order of the House,
Frederick A. Muhlenberg, Speaker.
Enabled into a La<v, at Philadelphia,
on Wednesday, the Tvaenty-feventh
Da, of March, in the Year of our
Lord One Thousand Seven Hundred
Eighty and T<wo.
Peter Zachary Lloyd, Clerk of the General Afembl,
^^?%^^^^@@e&^9
To be SOLD by Public AUCTION, on
SATURDAY the 6th inft^nt, at Twelve c'Clock,
at the Coffee House, the following Frame Building#:
No. I, a small Frame Building
fronting Walnut-street, between Seventh and Eighth
streets, 20 feet front by 15 deep.
No. 2, a large Frame Barn, back of the above de
scribed building, 37 feet by 31, covered with ceder
fhinglet.
No. 3, a Shed Stable, adjoining the barn, 12 by 18
feet.
Sect. 35. And be it further enabled by the autborityWore
faid, That all sums of money to be assessed and levied by
this aft shall be paid and difeharged in gold or silver
money, at the rate of Three Pounds for one Ha/f-Johannes
of Portugal, weighing nine penny-weights, and Seven Shil
lings and Six-pence for one Spanish milled Dollar, weigh
ing seventeen penny weights and fix grains, and so in
proportion for all other gold or silver money, and in no
other money whatsoever.
Sect. 36. And whereas it is absolutely necessary that
this aft be put in force and executed with all convenient
speed, Iberefore be it enabled by the authority aforefaid.
That if any of the said Commissioners shall refufe or ne
gleft to perform his br their duty in the premises, he or
they so offending shall be fined by the Supreme Executive
Council of this State, in any sum not exceeding Five
Hundred Pounds for every offence, which by virtue of their
warrant, directed to the Sheriff or Coroner of the county
where such offender or his estate is at the time of issuing
such warrant, shall be levied by the seizure of land, di
stress and sale of goods, or impiifonment of body, as the
case shall require.
Sect. 37. And be it further enabled by the authority afore
faid, That the county Treasurers reflexively, fortheir
trouble in receiving and paying all such monies as shall
come into their hands reflectively, by virtue of this a&,
shall be allowed Seven Shillings and six-pence for every
Hundred Pounds- , and the Treasurer of the State shall be
allowed for his trouble, in receiving and paying all such
monies as fliall come into his hands by virtue of this aft,
the sum of T<wo Shillings @nd Six pence for every Hundred
Pounds, and no more.
No. 4, a Carpenter's Shop at (herofner of Sixth and
Chefnut streets, 48 by 26 feet, covered with thingies.
No. 5, a Smith's Shop, on Seventh street, between
Market and Chefnut-ftreets, 24 by 20 feet.
No 6, a Coil House adjoining the shop, 28 by 20
feet.
The whole to he removed off the premises as soon as
prffible after the sale.
To be SOLD, a NEGRO IQY about 12 years of
' age. Enquire of the Printer.