Eftates. of the Perfon or Ancestor from whom fuch Eftate came or defcended; and in Cafe there be no fuch Brothers or Sifters, nor legal Reprefentatives, as aforefaid, then fuch real Estate derived as aforefaid, fhall be and remain to the next of Kin, to and of the Blood of faid Ancestor or Perfon from whom fuch real Eftate is derived as aforefaid: And the Remainder, both of the real and perfonal Eftate, equally to every of the Brethren and Sifters of the Inteftate of the whole Blood, and fuch as legally reprefent them; or if there be no fuch Kindred, then to the Parent or Parents of the Inteftate; and if there be no Parents, then equally to every of the Brethren and Sifters of the half Blood of the Inteftate; but if there be no Parent, Brother or Sifter, then equally to every of the next of Kin to the Inteftate in equal Degree, and thofe who legally reprefent them; Kindred of the whole Blood to take in preference to Kindred of the half Blood in the fame Degree: No Reprefentatives to be admitted among Collaterals, after Brothers and Sifters Children. And if there be no Wife, all the Eftate fhall be divided among the other Kindred in Manner aforefaid. And every One to whom any Share or Part fhall be allotted, fhall give Bond with Sureties, before the faid Court of Probate, (if Debts afterwards be made to appear) to refund and pay back to the Adminiftrator, his or her rateable Part thereof, and of the Adminiftrator's Charges. And the Widow's Thirds or Dower in the real Estate, at the expiration of her Term, fhall be alfo divided, as aforefaid, if the fame then remain undivided. Always provided, and it is hereby Enacted, That if any Perfon be aggrieved at any Order, Sentence, or Decree of any Court of Probate, made for the Settlement and Diftribution of any Inteftate Eftate, or at any other Order, Sentence, Decree or Denial that fhall at any Time be made, and given by faid Court of Probate, referring to the approbation and allowance of any Will, grant of Administration, or other Matter, fuch Perfon may Appeal therefrom to the Superior Court; provided, they give Security, and enter and profecute fuch Appeals within the Times limited for that Purpose; as is provided and directed in the Law regulating fuch Appeals. 55 Where no brothers, &c real estate to go to the next of kin of the blood of the anceftor from whom it was derived, &c. Heirs to give bond, &c. Widow's dower divis ded, &c. Provifo. take bond: Be it further enacted by the Authority aforefaid, That every Court of Probate, upon granting Adminiftration upon the Estate of any deceased Perfon, Court to fhall take Bond with fufficient Surety or Sureties, to the Judge of faid Court, and his Succeffors in that Office, with this Condition, viz. THE Condition of this Obligation is fuch, that if the above bounder at or before the Day of A. B. Administrator of all and fingular the Goods, Chattels, Credits and Estate of C. D. deceased: Do make, or caufe to be made, a true and perfect Inventory of all and fingular the Goods, Chattels, Credit and Eftate of the faid deceafed, which have or fhall come to the Hands, Poffeffion or Knowledge of the faid A. B. or into the Hands or Poffeffion of any The form other Person or Perfons for him; and the fame fo made do exhibit, or cause to be exhibited into the Regiftry of the Court of Probates in the Dif ftrict of next enfuing: And the fame Goods, Chattels, Credits and Eftate of the faid deceafed, at the Time of his Death, which at any Time after fhall come into the Hands or Poffeffion of the faid A. B. or into the Hands or Poffeffion of any other Person or Perfons for him, do well and truly adminifter according to Law. And further, do make or caufe to be made, a true and juft Account of his faid Adminiftration, at or before the Day of and all the reft and refidue of the faid Goods, Chattels, Credits and Estate which fhall be found remaining upon the faid Adminiftrator's Account; the fame being first examined and allowed by the faid Court of Probates, fhall deliver and pay unto such Kerfon or Perfons respectively, as the faid Court of Probates, by their Decree OF 56 Executors to In what cafe the judge may order fale of real eftate. Creditors to be notified to bring in their claims. Provifo. Buildings to be kept in repair. Confifcated eftates, how difpo el of. Eftates, confifcated. or Sentence, pursuant to the true intent and meaning of the Law, fhall limit And Executors fhall become bound in the fame Form, mutatis mutandis. And be it further enacted by the Authority aforesaid, That when the Debts and Charges allowed by the Court of Probate, in the Settlement of any Inteftate Eftate, (or of any Teftate Eftate, where fufficient Provifion is not made by the Will of the Teftator) fhall exceed the perfonal Eftate, it shall be lawful for the Judges of fuch Courts refpectively, to order the Sale of fo much of the real Estate as fhall be fufficient to pay the fame, with the incident Charges of Sale, in fuch Manner as fhall appear to them to be moft for the Benefit of such Estates; which Sales shall be good and effectual in Law. And be it further enacted by the Authority aforefaid, That the faid Courts be, and they are hereby impowered to direct the Executors or Adminiftrators on said Estate, to give public Notice to the feveral Creditors thereof, to bring in their Claims against the fame, within fuch Time as the faid Courts fhall limit and appoint, not exceeding eighteen Months, nor lefs than fix Months, by posting up the fame in the Town where the Deceased laft dwelt, and alfo by advertising the fame in one or more of the public News-Papers in this State, and any further Notice, in cafe fuch Court fhall judge the fame neceffary. And if any Creditor fhall neglect to exhibit his or her Claim within fuch Time as fhall be limited, after public Notice given as aforefaid, fuch Creditor fhall be debarred of his or her Demand, in the fame Manner as by Law is provided in Cafe of Infolvent Estates. Provided nevertheless, That any Perfons not being Inhabitants in this State, fhall have Liberty to exhibit their Claim against any Estate which fhall not be reprefented Infolvent, at any Time within two Years after Publication of the Notice aforefaid, and shall be intitled to Payment out of the clear Estate that shall remain over and above the Payment of those Claims that were exhibited within the Time limited as aforefaid, only; any Thing in this Act to the contrary notwithstanding. And all fuch Houses and Buildings as appertain to the Eftate of any Perfon deceased, shall be kept and maintained in tenantable Repair, by the revenue of the Lands belonging to fuch Eftate; and fhall in fuch Repair be delivered to the Heirs or Legatees, at the Time of the Divifion or Diftribution thereof; extraordinary Casualties excepted. An Act directing certain confifcated Eftates to be fold. BE it enacted by the Governor, Council and Representatives, in General Cours Eftates, confifcated. which are or fhall be given by the Treasurer of this State to the Officers and Privates of the Connecticut Line of the Army, for Services rendered prior to the paffing of this Act, computing the Intereft arifen thereon to the Time of the Sale. Which Sales fhall be made under the Direction of the feveral Judges of Probate, who are legally impowered to grant Adminiftration upon any fuch forfeited Eftates. And it is hereby further ordered, that upon the Sale of any fuch Eftare, or any Part thereof, as fuch Judge fhall direct, he fhall tranfinit to the Treasurer of this State a general Defcription of the Eftate fo fold, together with the Avails of fuch Sales, diftinguishing the Specie from the Notes received thereby, and also the Name of the Perfon or Perfons to whom the fame has been fold; and fhair also transmit a fimilar Account to the Committee of Pay-Table; each of which fhall make proper Entries thereof in their respective Offices, in an Account with fuch Judge. And it is alfo ordered, that every fuch Judge, upon the Sale of any fuch Eftate under his Direction, fhall tranfmit a Deed of Sale thereof to the Treafurer, and indorfe therein a request to him to execute it in favour of the Purchafer; and thereupon the Treasurer fhall execute fuch Deed in behalf of this State; which Deed, together with the Indorsement thereon, fhall be recorded in the proper Office. Always provided, That no Sale fhall be made of any fuch forfeited Eftate until a return of the Commiffioners appointed to examine the Claims of the Provifo Creditors thereof, has been made and accepted; and that no fuch Judge fhall tranfmit more of the avails of fuch Eftate to the Treasurer than the furplus of the Debts which remain unpaid, and Charges of Administration and Cofts attending the negociation of fuch Sale and Transfer; all which are to be liquidated and allowed by fueh Judge; who fhall direct the Payment thereof to the Perfons to whom they are due. Provided alfo, That all Proceedings refpecting the Debts, Sales, and Allowance of Cofts, and every other Matter relative to the Settlement of any fuch Estate, shall be entered in the Regiftry of the Office of fuch Judge. And be it further enacted, That every fuch Judge of Probate be directed and impowered to authorize fome proper Perfon to inftitute any Suit in behalf of this State, for the Recovery and Seizen of any fuch Estate, which had been mortgaged to the Perfon or Perfons adjudged guilty as aforefaid, before fuch Eftate had been adjudged forfeited as aforefaid; and upon any fuch Recovery, fuch Judge fhall, in Cafe the Debt for which fuch Estate was mortgaged, and the Cofts for the recovery thereof fhall not be paid within fix Months after fuch Recovery, order the fame to be fold, and fhall otherwise be proceeded with as is directed by this Act; and in that Cafe the Mortgager or Mortgagers fhall thereafter be forever debarred from obtaining any Recovery therefor, either in Law or Equity, except for the furplus that fuch Estate shall fell for, more than the Debt and Coft as aforefaid. Provided always, That if fuch Eftate fhall be under any Mortgage to any other Person or Perfons than to him or them who fhall have been adjudged guilty as aforefaid, previous to fuch Adjudication, the fame fhall be fold under fuch Incumbrance. Be it further Enacted, That the faid Judges of Probate fhall proceed to fettle the perfonal Eftates forfeited as aforefaid, according to Law, and fhall tranfmit the Avails thereof to the Treasurer, and duplicate Accounts of their Proceedings relative thereto, to the Treafurer and Committee of Pay-Table, in the Manner heretofore directed by this Aft, fo that a compleat Settlement may be made of fuch Eftates, as foon as the Circumftances thereof will admit. Provifo. 57 If mortgaged, how redifpofed of. covered and Provifo. Perfonal eft ate how fet tled. 58 Preamble. Excife. An Act for laying an Excife on fundry Articles of WHEREAS it is necessary, in order to establifb Funds for the Payment of the State. BE it enacted by the Governor, Council and Reprefentatives, in General Court affembled, and by the Authority of the fame, That from and after the twentieth Day of April, One thousand seven hundred and eighty-three, there An excife shall be paid into the Treasury of this State, and applied to the Ufes mentioned in this Act, an Excife on all the following Articles fold by Retail or confumed within this State, as hereafter expreffed, viz. laid. For every Gallon of foreign Wine, one Shilling; for every Gallon of foreign Brandy, eight Pence; for every Gallon of foreign Geneva, eight Articles en- Pence; for every Gallon of West-India Rum, fix Pence; for every Gallon umerated. County courts to appoint collectors. Collectors may appoint deputies. accountable for the do ings of their deputies. of New-England or Country Rum, four Pence; for all other diftilled Spirits, four Pence per Gallon; for each Pound of imported Snuff, fix Pence; for each Pound of Bohea Tea, fix Pence; for all other Kinds of India Tea, two Shillings per Pound; for each Pound of Coffee, one Penny; for each Pound of imported Chocolate, three Pence; for each Pound of Chocolate made within this State, one Penny; for each Pound of imported loaf Sugar, two Pence; for each Pound of brown Sugar, one Penny; for all wrought Iron and Steel Ware, wrought Silks, Mullins, Gauzes, Cambricks, beaver, caftor and felt Hats, Jewelry, Looking-Glaffes, China Ware, earthen and stone Ware, Painters Oil and Colours, Broadcloths of above twenty Shillings per Yard, Velvet, Corduroys, Lemons and Limes, fhall be paid five per Cent. on the Value thereof in lawful Money, at the Time the fame fhall be purchased or procured, by the Perfon or Perfons who fhall retail or confume the fame. And in order to collect the fame, the County Court in each County fhall, by faid 20th of April, appoint a fuitable Perfon to be Collector of the Excife aforefaid, in their County, and fo from Time to Time in each County in this State, as Occafion may require. And each Collector fo appointed, fhall be fworn to a faithful difcharge of his Office, and alfo become bound with one or more fufficient Sureties, freeholders and inhabitants of this State, before fuch County Court, or any one of the Judges thereof, in a Recognizance of two Thousand Pounds lawful Money, to the Treasurer of this State, conditioned that fuch Collector fhall well and faithfully execute and perform his faid Office according to Law, and make good all Damages that fhall accrue to this State by means of his Failure therein; which Bond fhall be entered on the Records of fuch County Court. And fuch Collector fo appointed and qualified, fhall have full Power and Authority to appoint one or more Deputy or Deputies under him from Time to Time, as may be needful, taking the Advice of the Civil Authority and Select-men in the Town where fuch Deputy lives, therein: And fuch Deputies fhall likewife be fworn to a faithful discharge of faid Office. And each fuch Collector is hereby authorized and directed, either by himself or his Deputy, to demand, collect and receive all the Excife aforefaid within their respective Counties: And each fuch Collector fhall be accountable for the Doings of his Deputies in faid Office, and is hereby authorized and impowered to call his faid Deputies, or any of them, to account for all Monies and Securities by them fo collected, when he shall think proper. And each Collector, appointed by the County Court and qualified as aforefaid, fhall render to the Treafurer of this State a true Ac count Excife. count of all his Doings in faid Office, and of all the Monies collected, and Securities received, on the Articles aforefaid, by him and his Deputies, by virtue of this Act, once in three Months, and oftner if required. 59 to render account to the Atate treafurer. Retailers cence. To give bond. To render account to And be it further enacted by the Authority aforefaid, That fuch Perfons as defire to be Retailers of any or all of the articles aforefaid, fhall, before they or any of them retail any of thofe Articles, obtain a Licence, before to obtain lifome Affiant or Juftice of the Peace in the fame County, and thall become bound before fuch Affiftant or Juftice, with fufficient Surety, in a Recognizance of two Hundred Pound's lawful Money, to the Treasurer of this State, that fuch Retailer fhall duly obferve and keep all the Laws of this State, that are or fhall be made refpecting the Excife on any Articles whatever, and render a just and true Account upon Qath, to the Collector of Excife in the County where fuch Collector dwells, or to his Deputy, when ever demanded, of all the Articles fuch Retailer or Innholder fhall have on Hand, subject to Excife, at the Time of granting fuch Licence, and of all fuch Articles as he fhall have had or vended, at or before the rendering fuch Account, and pay the Excife thereon to fuch Collector (fubftracting one eighth Part of fuch diftilled Spirits and brown Sugars for Leakage and Waftage): Which Licence fhall continue in Force one Year, and no longer, from the Date thereof. And fuch Affiftant or Juftice shall tranfmit a Copy of fuch Licence and Bond to the Collector of Excife in the County; and his Fee for granting Licence and taking Bond as aforefaid, fhall be three Shillings lawful Money; and for an attefted Copy thereof one Shilling and Six-pence, to be paid by fuch Retailer. That no Retailer, licenced as aforefaid, fhall directly or indirectly fell a lefs Quantity of the Liquors aforefaid, than one Quart, or fuffer the fame to be drank in his House, under the fame Peralties by Law provided a gainst felling ftrong Liquors in fmall Quantities without Licence. And no Perfon or Perfons (excepting licenced Tavern-Keepers and Retailers) fhall fell any distilled fpiritous Liquors by lefs Quantity than thirty GalJons, upon the Penalty aforefaid. That if any Perfon or number of Perfons, fhall purchase more than thirty Gallons of any of the diftilled Spirits aforefaid, for their own private Ufe and Confumption, the fame fhall nevertheless be fubject to pay the Excife aforefaid, and may be collected from the Purchafer thereof in the fame Manner as from Retailers or Tavern-keepers. And it fhall be the Duty of each fuch Collector and Deputy-Collector to make diligent Inquiry after all the Goods or Articles fubject to the payment of Excife within their respective Counties, and to demand of every Retailer, Tavern-keeper, or other Perfon or Perfons whatsoever, on or before the 20th day of April, 1783, and as often as once in three Months afterwards, a true Manifest in Writing under Oath, containing an Invoice under his or their Hands, of all the Articles fubject to the payment of Excife; therein expreffing the Marks, Number, Quantity and Quality thereof, and the Place where lodged, kept or ftored; which Oath may be admiftred by fuch Collector or his Deputy, or by any Affiftant or Juftice of Peace, as follows, viz. You fwear, that the Manifeft you have now made, contains a full and true Account of all the Articles you own or have on Hana, for the Purpose of Retailing or Confumption, fubje&t by Law to the payment of Excife, on which the fame has not been paid, nor fecured to be paid, according to your beft Knowledge and Belief, and that you have not directly nor indirectly concealed or difpofed of any fuch Article or Articles to avoid the Payment or prevent the Collection of the Excife thereon required by Law. So help you God. And in cafe any Retailer of any of the Articles aforefaid, or any Innholder or other Perfon or Perfons, shall refuse or neglect to give in an AcH2 Count the collector, &c. One eighth per cent. al lowed for leakage,&c. Licence to continue one year. Copy to be fent to the collector-- fee therefor. Not to fell lefs than a quart of li quor, No perfon, except, &c. to fell lefs than 30 gal. Collectors ง to make enquiry after goods fubjet to pay excife. To demand retailers, &c under oath. a manifeft of Form of the oath. |