Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1814-12-24
LAW or THE UNITED STATES.
AN ACT

~"
10 provii- additional reYenu.s Co. defr.yinr
ths eS?en~cs sr government. a.l r,si,ta;n-
ing tn public credit ~ .luties on CARR. ~es
and the harness used .hcres,-.
BE IL errc'cd sy ti- ser-,- grd 7er,e cr Re-
breseata'f-es Of ere. UTs-! Sts'es sr isnrriro
IN cens-css .1esen.'ci. Th~t ron The last dsy
OF December. (ipstant tkrr- shalt b. ,,id thr
following yelrlv -et-s a,rl 5r,;es NM, cr.-,
c~srriage, wit. thr harness ,,-e | .i,e~e ~. ta..
] 'o- use. N'''ir'' sh,H a1t ~. r--lr-s ~ = a,n,iov-
el N hrahsndrv. or. %. tho = nsr,-.a,i, o
goods. according to t':c f;l,o's;ns Valuations
| 20 VIE:
II not exceeding nay dollars, one dollar.
y above fay anil mt exceeding one hundred
dollars two dollars.
II above one hundrsd and not exceeding two
hundred, four dollars.
II above two hundred and not exceeding
three hundred, seven d,i,ars.
IF above three hund--d AMI not exceed;n,
four hurried, clcvcrs dollars.
II aSoyc four hnnd-e,. sni not exceeding five
hundred. sixteen dollars.
1T above five hunlrel AMI not cx,ceiinp six
hundred, twenty two dollars.
1t above six hundred and not exceeding cicrht
hundred. thirty dollars
IT above eight HUNDRED dollars anil not ex.
ceeLing one thousand, forty dollars.
Z above one thousand dollars, fifty dollars /.
winch valuations shalt be male agreeahiy to
the existing condition of the carri,re and har.
ness at the time Of making the first entry,
thereof, IN conformity to the provisions Of ,his
acts and shall not be changed in relation TO any
carriage and harness. while subject to the du.
ties imposed by this act.
Dec. 2 indbe is fvtker enacted. That every
person having or keeping st,ch carriage. shall.
yearly, in the month of January, make and sub
Scribe n frtta anil cva~t ..s. :, x1..1-- >.
ing the same, and stating its denomination and
the number of its wheels, together with its va
Tue, aud that Of the harness used therefor. ne
aforesaid which entry shall be lodged with
the collector appointed by virtue of the act.
ent'tisd !" An act for the assessment and coll
lection of direct taxes and Internal duties, for
me district IN which the person liable for the
PAYMENT OF such duty may resid".-And, it shall
De the duty OF the collectors aforesaid. to at
tend within the month of January, in each
year, at three Or more of The most public and
convenient places in each county, within their
respective districts, and to give public notice.
al least ten days previous to such day. of The
TIM and place of such attendance, and to re-
ceice such entry made in the manner before
at s',ch place or at any other where
they may happen TO be within the said month nc
January within which said month. t..e duties
shall he paid ngreeably thereto, and on the
payment .hereo, tn grant a certificate for each
mentioned in such entry, therein spe-
cifying the name of the owner, the descrrpt;on
and denomination of the carriar>, and the s,,n
paid. with the time when, and the period for
which such duty shall be SO puid and the
forvns OF the certificates, to be so granted.
snail be prescribed by the treasury department.
and s,is't certificates, or the acknowledgements
OF the collector aforesaid, by 4 credit in his
public accounts, shall be the only eyiIencr. IA |
be exhibited and admitted, that anv duty hmm
sed by this act has been discharged Proviiei
neuerfhr'ras, That no Ger ificate shall be deem !
OF va tiiiy any longer than wbie the CARR
age for which the said certificate vas granted |
IS ovnesl ~ the person mentioned in such Ger. !
tacate, uniess such certificate shall be produce |
10 q coiec'or, and an ens-y shah be thereon
made by him, specifying the name Of the then |
ownfr OF SUCH carriage, and the time when h.
or shs became possessed of the same.
Sec ) And DC 10 further enacted. Thar any, |
person who, alter the month of December. n |
any year, shall Commence the having or keen. |
ins of any carriage snhject 10 duty. shall and
may at any time during thirty days after he
man SO commence ia: having or keeping of
such carriage. make tiks entry and payment
in msrnec before prescribed ; and OF payment !
't sue, proportion Of the duty laid by this act |
On such carriage. and the haraess used there
Tor, as the time from whis,, be shall commence
he keeping OF such carriage to the end OF the
month OF necemcer then next snsuing. shall
7ear to the Whole year, shall b.. entitled to
md may demand Ike cart. fcates, ~suhisct. ne.
'srthe'ess, TO the conditions before and herein.
litcr provi led
Ser. 4. Ind be itf-sher enacted. That anv
having or keeping any carriage sub;eca
duty, who SHALL make an untrue or defective
,.ntry. to evsde the whols or any part of the
faty justly and truly plyaole according TO this
'ct, shall lose ths sum paid pursuant to such
or defective entry and where such IN.
rue or detective entry hath been made, or
where no entry shall be made, or where there
ha'i be q neglect OF payment Alter entry, such
'erson shall, moreover, in addition thereto, ~
NY tune thereafter, on personal application
nd demand at the house, dwelling, or usual
'iace OF abode OF such person, by the proper
be liable and shall pay the duty 'by
MS act imposed, With a further sum double the
mount thereof, one moiety &C which lsst sum
hall be TO the use OF the United States, and the
ther mostly thereof 10 the use of the person
Who, ~ a collector, shall first discover, if
tier than a collector, shall frat inform in
UGH case which duty. with The said sdd;,;on
hall be collected by distress and sale of rho
GODS and chattcis of the person by whom the
anne shall be due. And in every case where
nc owner of a carriage shall fail TO enter the
anne IN conformity to the provisions OF this
the collector shall have power, and he Is
erepy authorized, TO determine the class to
Inch such carriage belongs. and TO FIX the
uty paya5le on the same.
Sec. 5 Aad be IL further enacted, That in all
asses where any duty shall be collected pursu. I,
TO this act, whether by distress or other !.
ise' certihcates shall be granted for each car
Isge in manner as before prescribed.
Sec. 8 And be IL further enacted, That IN
ase a Question shall arise in the execution Of
lis act, whether a carrisqe il exriu.;votu {
in husbandry, or for the transportat;on {
goods, such carriape shall he daama -. c