Impoft. the United States from any foreign Port or Place, fhall be imported from fuch State into this State, fuch Goods, Wares and Merchandize, fhall be exempted. from the Payment of the Duty imposed by faid Act. Provided any Owner of fugh Guqus than declare upon Oato, and thew alfo by fuch other fatisfactory Evidence as the Nature of the Cafe will admit of, to the Naval-Officer or Collector of the County into which the fame fhall be imported, within forty-eight. Hours after being imported, that such Goods, Wares and Merchandize, are the Property of lome Citizen or Citizens of this State folely, or the Property of forme Citizen or Citizens of this State and fome other Perfon or Perions not Citizens of this State, jointly as Merchants in Company and were by him or them bona fide imported from fome foreign Port or Piace not within the Uni. ted States of America, and that they were imported from fuch foreign Port or Place with intent and defign to be imported into this State before offered or exposed to sale, and that the same have not directly or indirectly in Whole or in Part been paid for, or contracted to be paid for, to or for the Ufe of any --Pero › fon or Perfons belonging to, or residing in any other of the faid United States and that no Duty hath been paid or fecured to be paid thereon in any other of the faid States, which declaration upon Oath shall be according to the Depos nent's best Knowledge-and Belief. And fuch Naval Officer or Collector is hereby impowered to administer such Oath accordingly. Provilo. 323. And be it further enacted. That from and after the twentieth Day of July next, there shall be paid instead of a Duty of five per Cent, payable by faid Act, & per Cent. a Daty of fix per Cent. ad valorem, at the Time and Place of importation, any Impost. Thing in faid former Act to the contrary notwithstanding. And be it further enacted by the Authority ajax/aid. That in the Coun ties of Hartford, Windham, and Litchfield, there shall, after the twentieth C. Court to Day of July next, be appointed by the County Courts of faid refpective appoint Cel. Counties, a Collector of Impoft, who fhall give Bond and be worn lectors. according to the requirements of faids Act. And the Collector fo appointed thall have Power to appoint a Deputy in any or each of the Towns at his discretion within the County for which he is appointed. And juch De puty fhall take the Oath by faid Act provided to be taken by Collectors, and fhall have the fame Powers and Authorities within the Town for which he is appointed, which Collectors appointed by faid A&tare invested with. And the Collectors of faid Counties of Hartford, Windham, and Litchfield, and the refpective Naval Officers in this State fhall once in fix Months account with the Treafurer of this State according to the Provisions of faid Act. And the Time limited in the Bonds given by fuch Collectors for accounting, shall be once via f fix Months, any Thing in faid Act to the contrary notwithstanding... le^, ་་ And be it further enacted by the Authority aforejaid, That the Naval Officers Naval Offwithin and for the Counties of New-Haven, New-London, Fairfield, and Middle- cers in certain fex, fhall refpectively have Power at their difcretion to appoint one Deputy in Counties each of the Towns within their refpective Counties. Provided nevertheless may appoint Deputies/150 That the Naval Officer for the Port of Norwich fhall not have Power to ap point a Deputy in any other Town fave Norwich and Prefton. And the Dea puties fo appointed fhall take the Oath which Collectors by faid Act are direc ted to take, and fhall within the respective Towns for which they are appointed, have the fame Powers and Authorities which by faid A&t Collectors are invefted with. And the Collectors which by this Act are to be appointed and the Naval Officers fhall be respectively accountable for their Deputies. And that every Perfon importing any Articles by Land into any of the Towns in the Counties of Fai field, New-Haven, New-London, and Middlefex, fhall exhibit Importation to the Naval-Officer or his Deputy in fuch County, the original Invoice of fuch by Land reArticles, or Price at which he purchased them, and make Proof of the fame as ia gulated. provided in said former Act in Cales of Goods imparted by Water. * 324 Penalty. Penalty. Penalty. Repealing claufe. Rates. And be it further enated, That ifany Naval-Officer, Collector, or Depety fhall receive any Manifelt or Invoice, which by Law are to be proved by Oack, without Oath made Arictly according to the Directions of the Law, fuch N. vál-Officer, Collector or Deputy, shall on conviction thereof forfeit and pay to the Treaturer of the County, to and for the Ufe of the County where the Of fence is committed, the Sum of twenty Pounds for each Offence, and his Of fice as Naval-Officer, Collector or Deputy, mail from the Time of conviction be null and void. And be it further enacted, That if any Perfon fhall directly import or be aid, ing and affifting in importing into this State by Land or Water any Article which by this Act or faid Act is made liable to the Payment of Duty, without paying or fecuring to be paid according to Law the Duty to which fuch Article is liable, fuch Perfon fhall (befides the Penalties already by Law to be inflicted on fuch Perfon) be for the Term of seven Years next after fuch Offence, rendered incapable of having and maintaining any Action founded on Contract expreffed or implied, and of ever recovering any Intereft that may have accrued thereon during faid Term. And be it further enacted by the Authority aforesaid, That in any such Action already brought and commenced, or that may hereafter be commenced, in which the Defendant fhall plead in Bar of faid Action, that the Plaintiff after the twentieth Day of July 1785, did import or was aiding or affitting in inporting from any other State into this State, any Article by faid Act or this Act liable to the Payment of a Duty not having paid or fecured to be paid fuch Duty, and on fuch Plea ifue in Fact or in Law, thell on Trial be found in favour of the Defendant, Judgment thall be rendered in favour of the Defendant, and the Plaintiff fhall thereby be barred of any recovery for the fame Matter, Caufe, or Thing, for the Term of feven Years then next following, and thail never recover any Intereft thereon that may have accrued during that Term. And be it further enacted, That the third Paragraph of faid Act and this part of the fourth Paragraph of faid Act, viz. "And twenty-five per Cent. ad"ded to the Prices at which the Articles specified in said lavoices are fet, fhall"be deemed and taken to be the Value of such Articles at the Time and Place of importation," and that part of faid Act directing Collectors to be appointed by the County Courts, be, and the fame are hereby repealed. And the Collectors already appointed under and by Force of faid Act, fhall hold and exercife the Powers and Authorities given to them by faid Act, until the twentieth Day of July next, after which Time the Powers and Authorities of fuch Collectors fhall cease. And faid Collectors fhall thereupon forthwith account with the Treasurer of this State according to the Directions of faid Act. And it is further enacted, That the Collectors who fhall be appointed in purfuance of this Act in the Counties of Windham and Litchfield, shall be entitled to receive out of the Duties by them collected, at the Rate of feven and a half Collectors per Cent. for their Labour, Trouble and Expence, in and about the Execution' of the Duties of their Office, and likewife that the like Commitions be allowed on all Monies which thall be collected on Goods imported into this State by Land. fees. One 8th abated. An Act in addition to an Act, entitled, an Act for collecting and paying Rates or Taxes. BE E it enacted by the Governor, Council and Representatives in General Court affembled, and by the Authority of the fame, That on all Warrants to be isla.. ed hereafter by the Treasurer of this State for collecting of Taxes, there fhail be allowed to the feveral Towns in this State an abatement of one eighth Part of the true Lift of faid Towns refpectively, which eighth Part the Civil Authority and Select-Men of the respective Towns, are hereby impowered to apply for the relief of the Indigent in the Abatement of their particular Rates, in whole or in part, in fuch Way and Manner as they fhall judge most proper, just and reasonable; and that no other or further Abatement fhall be allowed in Settlement of said Taxes with the Treasurer, to the respective Towns or Collectors; any Law, Usage or Custom to the contrary notwithstanding. And be it further enacted by the Authority aforesaid, That the Treafurer, in Collectors iffuing his Diftrefs on faid Taxes again the feveral Collectors, fhall iffue and may be direct the fame, for want of Goods and Chattels, against the Bodies of fuch committed to Collectors, who on Commitment fhall be held in Goal until they fhall refpec- Goal. tively pay unto the Select-Men the Sums due on fuch Tax, or be otherwife releafed by due course of Law. Select-Men And on return of a Non eft inventus of the Diftrefs or Commitment thereon of any Collector of faid 7 Taxes, the Treasurer shall forthwith iffue a Distress for fuch part offaid Taxes as may remain unpaid into the Treatury, against the liable. Goods and Chattels of the Select Men of the Town to which fuch negligent Collector belongs, in Manner as by faid Act is provided. And be it further enacted by the Authority aforefaid, That in Cafe of a return of Non eft inventus, in whole or in part of the Diftress issued as aforesaid, against the Select-Men of any Town, it shall be the Duty of the Treasurer forth- Other Inhabi with to iffue a Diftrefs for fuch part of said Taxes as may remain unpaid, together with all Officers Fees and Charges before fuch Time arifen, against the Goods or Chattels of the Inhabitants of fuch Town. tants liable. And in order to complete the Collection of all arrearages of Taxes due to the Treafury, for which Warrants have heretofore been issued on the Lift for the Year 1781, or any List firce. Be it further enacted by the Authority aforesaid, Select-Men That in all fuch Cafes the Civil Authority and Select-Men in the respective ro make aTowns, be, and they are hereby authorised to make an Abatement in whole or batements. in part of the Taxes yet due from the Poor and Indigent in fach Manner and Proportion as they fhall judge moft juft and reasonable. Provided nevertheless, No Abatement fhall be made to any Person, but fuch Provifo. as the Authority and Select-Men fhall judge unable to pay the fame. And provided the whole Abatement made by Virtue of this Act, fhall not exceed the one twentieth Part of the Sum total of fuch Tax on which the Abatement is made, which Abatements fo made, fhall be allowed by the Treasurers And be it further enacted by the Authority aforesaid, That in all Cafes where Warrants have heretofore been iffued for collecting Taxes, if any Collector or Collectors fhall not fully fettle and pay the fame to the Treafurer on or before the first Day of December next, it shall be the Duty of the Treasurer, and he is Treafurerto hereby authorised and directed immediately thereafter to iffue out a Warrant iffue War against the Body of any fuch Collector fo neglecting, for want oft Goods and rants againft Chattels, him to commit to Prison in common Form, any Ufage or Custom to the contrary notwithstanding. And in Cafe of Commitment of any Collector, Collectors af.> the Bodies of or Return of Non eft inventus on such Warrant, the Treasurer fhall thereafter ter the aft of delinquent proceed to iffue his Warrants against the Goods and Chattels of the Select-Men Dec. and Inhabitants of fuch Town, as the Cafe may be, in the fame Manner as is before provided in this Act for collecting of Taxes for which Warrants have not been already iffued. Select-Men And be it further enacted by the Authority aforesaid, That whenever the Elate of Select-Men or of the Inhabitants of any Town in this State fhall be ta- and other ken on Distress iffued agaiuft the Select-Men or Inhabitants of the Town, ac- Inhabitants cording to the Provifions of this Act, the Owner or Owners of fuch Eftate may relieved apply to an Afiftant or Juftice of the Peace, not inhabiting in fuch Town, wha -24 1 is hereby impowered to appoint three judicious indifferent Freeholders, wào fhall apprize the Estate so taken on foch Diftrefs at the juft Value in Money, which on the Sale thereof shall be paid by the Town from which fuch Taxe are due, with tuch further Damages as shall be found just and reasonable And be it further enacted by the Authority aforesaid, That one fourth Part of the Taxes of three Pence on the Pound, granted in January 1782, and of one Shilling on the Pound granted in May 1782, may be paid to the Collectors of receivable. faid Taxes, and by them to the Treasurer, in fuch Certificates as may be illued from the Continental Loan-Office in this State, pursuant to the Refolution of Congrefs of the 28th of April 1784 for Interest due to the last Day of the Year 1782, on Loan-Office Certificates iffued from the Loan Office aforesaid, and on Certificates of other liquidated Debts of the United States, contracted in this State. An Act in addition to the Statute, entitled, an A&t for colleâ. ing and paying Rates or Taxes. BE it enacted by the Governor, Council and Representatives, in General Court affembled, and by the Authority of the fame. That in any Town where the Town whole Sum total of their Lift exceeds the Sum of thirty thousand Pounds, fach Towns Lift exceed fhall have Liberty and Authority, if they judge it expedient, to appsint two £30,000, may Collectors annually to collect the State Taxes, and divide fuch Town into two appoint two Districts for the Purpose of collecting the Taxes, and align to each Collector his diftrict to collect; and the Town-Clerk in fuch Cafe shall annually tend to the Treasurer of the State the Names of both fuch Collectors, defcribing their refpective Diftricts as in other Cafes is provided where but one Collector is appointed. And the Lifters of fuch Town shall in the Sum total of the Lifts, make a Divifion thereof according to the Districts made in fuch Town, and the Treasurer fhall iffue his Warrants to each of fuch Collectors refpectively. Collectors. Town Clerk to return Names of Collectors, &c. And be it further ena&ed, That whenever two Collectors are ch fenia Manner aforesaid, they shall be vested with the fame Powers and Authorities to collect the Rates on the Lift in their respective Districts, under the fame Regule. tions, and be refponfible in the fame Manner as other Collectors of State Taxes, and fuch Towns shall be refponsible for the Taxes as in other Cafes where but one Collector is appointed, and may proceed in the fame Manner against such Towns made Collectors to fecure the Town and collect the Taxes if need be, whenever fuch refponable. Collector shall neglect to collect the same according to Law. Power of Col- Towns may take advan tage of this At the cur. repe Year, And be it further enaded by the Authority aforesaid, That any Town where the Sum total of their Lift brings them within the Provifion of this A&t, may, if they fhall judge it expedient, take the Benefit of this Act the current Year by dividing the Town into Diftricts as aforefaid, and appointing Collectors and fending their Names to the Treasurer in due Season, and before any future War. rants fhall be issued by him. An Act in addition to an Act, entiled, an Act for laying and collecting Duties on the importation of Rum, and in addition to an Act for levying and collecting Duties on the importation of certain Articles and for appropriating the fame. No Duty to be Bir enacted by the Governor, Council, and Representatives, in General Court E paid on Rum affembled, and by the Authority of the fame, That no Duty fhall be payable not landed or by Force of faid Ac:s on Ram imported into this State that is not landed or fold Eftates. Courts. Book Debts. 327 or difpofed of in this State, provided the Owners of fuch Rum or fome other fold in this Perion in his behalf, do at the Time of entering fuch Rum at the proper Naval- State, &c. To give Office, give Bond with good fecurity to the Naval-Officer to the Value of tuch Bond with fe Rum, that the fame fhall not be landed, fold or disposed of in this State, until curity. the Duties payable by faid Acts have been according to Law paid or fecured to be paid; and that fuch Rum fhall, if not landed, fold or difpofed of as aforefaid, and the Duty paid or fecured to be paid according to Law, be within one Month thereafter exported out of the State. Provided nevertheless, That nothing in this Act fall be conftrued, to exempt Rum exported out of this State northward by way of Connecticut River from the Payment of Duties payable Provifo. by faid Act; and in Cafe it thall not be made to appear within two Months after the Date of fuch Bond, to the Satisfaction of the Naval-Officer of the Port from which it is exported, by a Certificate from the Naval-Officer of the Port to which it is imported, that fuch Rum was duly and legally entered at his Office, and by the Oath of two credible Witneffes, that the identical Rum fpecifed in fuch Bond was bona fide exported out of this State and not relanded in this State, fuch Bond fhall become abfolute, and the Penalty thereof be forfeited; and no less Proof than what is in this Act specified, fhall be admiffiable by any Naval-Officer of this State, nor fhall fuch Naval-Officer on any pretence receive fuch Proof after the expiration of faid two Months. An A&t in addition to an Act, entitled, an Act for the Settlement of teftaté and intestate Estates, E it enaded by the Governor, Council and Reprefentatives, in General Court affembled, and by the Authority of the fame, That when it fhall happen Perfonal Ethat the perfonal Estate of a deceafed Intestate, leaving a Widow, is not fufficient ftate infuffici- for the Payment of Debts of the the said Deceased, besides such Houthold Goods, ent to pay as are neceffary for the Support of Life, and are exempted from Execution by Debts of De. Law in fuch Cafe, the Court of Probate that ceas'd grants Administration on the Eftate of faid Deceased; shall order unto the Widow fuch neceffary Houfhold from ExecutiGoods, exempted from Execution as aforefaid, to be her own Property. An Act in addition to, and alteration of an Act, entitled, an Act for conftituting and regulating Courts, and appointing the Times and Places for holding the fame. B to be exempt on, Widow living. in Windham. E it enacted by the Governor, Council and Representatives, in General Court affembled, and by the Authority of the jame, That for the future the Time for holding the Court of Common Pleas within and for the County of Wind- Time of hold. ham, fhall be the third Tuesday in Auguft annually, inftead of the third Tuef- ing C. Court day in June, as by Law heretofore provided. And all Actions commenced or Suits bro't be that fhall be commenced before the tenth Day of June next, returnable to the fore the 10th Court of Common Pleas in faid County on the third Tuesday of June next, and June all Actions and Suits which ftand continued to that Time, and Appeals taken Actions now from Judgments rendered by fingle Minifters of Justice in faid County, fhall continued. and may be entered in faid Court, to be holden on the third Tuesday in Auguft Juftices, &c. next, and proceed to final Judgment and Execution in the fame Manner as they might have been entered and proceeded with in faid June Court, if this Act had not been made. An Act in addition to an Act, entitled, an A&t concerning Book Debts. E it enaЯed by the Governor, Council and Reprefentatives, in General Court affembled, and by the Authority of the fame, That all fuch Book Debts Xx Appeals from |