Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1804-04-04
Extract Of a ia7O passed

sen'biy of'fie STATE ofOAio, That all lands the
property Of individuals within this state,
shall be chargeable for the state expenses
to be levied and collected in such manner
and proportion as herein after direGled.
Sec. 3. Ind be if further enacted, That
land shall be rated and clas,ed in the man
ner following. that is to say, first, second
and third rates, and the rule to be cbserv.
ed in CHASING Of land shall be as .oows
when greater part of a tract shat be SUI
perior IN quality TO second rate laad it
shall be dcnomina,ed first, when great
CT part OF a tract shall be inferior to first
rate and superior to third rave it shall be
denominated second rAle, nd when great
er part OF a tract shall he inferior to Sc
cond it shall be denomiuated third rate
land taking into view the situation and
surface OF the esrth as we'll as the quality
OF The soil. First rate land shall be taxed
al seventy cents, second rate al fifty cents
and thIrd rate at twenty six cents, and il
IS hereby made the duty ofevery resident
pt"prletor owning land chsrgeabie as a.
tosesaid, On the fifteenth day of April an.
nually, when thereto required av the list
ers OF the respective townships to give
an accurate lis, of such land in writing,
and such resident proprietor or proprie-
tors shall list all and every tract Of land
he, she or they claim within this state,
specifying the quality, quantity, range,
township, section and county, if known
and whether holden either by patent, deed,
entry or other evidence Of claim.
Sec. S. Ind be IL further enacted, That
ali persons not residing within this state
and holding lands within the same except
lanes lying between the Scio,o and little
Miami riFers called the Virginia military
lands shall have the same entered tor tax
alton either by themselves or their agent.
Ill the form aforesaid with the clerk f
the court OF common pleas in and for the
county within which the same shall be ST.
tuate, on or before the first Monday of
June next, and ii shall be the duty of each
clerk OF the court of common pleas to
make out two alphabetical lisa Of all lands
so catered with him, one whercorhe shall
retain Ia his own possession, together
with the original entry, the other snail be
by him delivered with general abba
bet,cal list of all returns TO him made by
the several township listers within The
county To The comm, ssinners Of the coun-
y by the second Monday in June annu-
ally.
Sec. 6. .f'sf BE it further enacted. That
It shall be the duty of each collector, by
the third tuesday Of December annually.
20 pay into the treasury Of this state the
iuif amount OF al taxes contained in his
duplicate and not transmitted to the audi
Tor IN their schedules, Of which payment
or such cart thereof IS may be made the
treasurer shall give nj, receipt, which re-
celpt the collectors shall deliver to the
auditor, upon the delivery whsreofhe shall
give his receipt for the same IN The col.
lector and which Shall be a voucher of
! the payment so made, and if any collector
shall not have paid or SHALL have not deli
Yered The treasurcr's receipt as aforesaid,
the auditor Is hereby required within
h!tecn days to make out an account of
the sum due from each delinquent col.
!ec,or and transmit said account 10 the
clerk OF the court OF common pleas oftb-
proper county, whose duty it shall be TO
issue a summons to the coroner. com
handing him 10 lofty the collector and
ms securities to appear at the succeeding
term OF the court and shew cause, irapy
why Judgment should not be rendered
against him at the SUIT Of the auditor. and
the court of common pleas are hereby re-
CURED to enter Judgment against such
collector and his securities on the return
OF the said summons, the same having
been served by leaving copy thereof At
the usual place of abode of 81 In collector
and his securities, for the amount of the
account by the auditor transmitted ard
zen per centum damages on such sum
unless such collector or his securities
shall produce the auditors recent of the
payment OF the account aforesaid, then
IN such case the court shall dismiss the
suit upon the collector or his securities
paving reasonable costs, and in case iudp-
ment shall be rendered, the clerk shall
| issue execution thereon in due form og
iaw, directed to the coroner returnabJe in
: .hlrty days, and the coroner when he shall
have collected the amount Of execution
or such part thereof as naay be, he shall
within twenty days, pay the sum so col.
leSted, into the treasury Of this state. oF
which payment the treasurer shall give
his receipt, which receipt the coroner
shall deliver to the auditor orJ t.L -: