« ZurückWeiter »
Probate, by their Decree or Sentence, persuant to the true intent and meaning of the Law, shall limit and appoint. And if it shall hereafter appear that any laft Will and Testament was made by the said Deceased, and the Executor or Executors therein named, do exhibit the same into the said Court, making Request to have it allowed and approved accordingly; if the faid A. B. being thereunto required, do render and deliver the said Letters of Administration, (Approbation of such Teftament being first had and made) in the laid Court, then this Obligation to be void, and of none Effect; or else to remain
in full Force and Virtue. Executors to
And Executors shall become bound in the fame Form, mutatis mutandis. give bond,
And be it further enacted by the Autbority aforesaid, That when the Debts and Charges a lowed by the Court of Probate in the Settlement of any Intel
tate Efate, (or of any Teftate Estate, where sufficient Provilion is not made by In what case the Will of the Teltator) shall exceed the personal Eltate,it ihall be lawful for the the judge
Judges of such Courts respectively, to order the Sale of so much of the real Estate may order Cale of real as fall be sufficient to pay the same, with the incident Charges of Sale, in citate. such Manner as shall appear to them to be most for the Benefit of such Efates ;
which Sales shall be good and effectual in Law.
And be it further enacted by the Authority aforesaid, that the said Courts be, and they are hereby impowered to direct the Executors or Administratros on said Estate, to give public Notice to the several Creditors thereof, to bring in their Claims again't the same, within fuch Time as the said Courts shall limit
and appoint, not exceeding eighteen Months, nor less than fix Months, by postCreditors to ing up the same in the Town where the Decealed last dwelt, and also by adverbe notified tising the same in one or more of the public News-Papers in this state, and to bring in any further Notice, in Case luch Court shall judge the same necessary. And if itiir claims. any Creditor fhall neglect to exhibit his or her Claim within such Time as
fhall be limited, after public Notice given as aforesaid, such Creditor skall be debarred of his or her Demand, in the same Manner as by Law is provided in case of Insolvent Estates.
Provided nevert beless, That any Persons not being Inhabitants in this state, shall have Liberty to exhibit their Claim against any Estate which shall not be
represented Insolvent, at any Time within two Years after Publication of the Proviso. Notice aforesaid, and shall be intitled to Payment out of the clear Estate that
Thall remain over and above the Payment of those Claims that were exhibited within the Time limited as aforesaid, only; any Thing in this Ad to the contrary notwithstanding.
And all such Houses and Buildings as appertain to the Estate of any Person
deceased, shall be kept and maintained in tenantable Repair, by the Revenue Buildings of the Lands belonging to such Eftate ; and shall in such Repair be delivered to to be kept in the Heirs or Legatees, at the Time of the Division or Diftribution thereof; repais.
extraordinary Casual:ies excepted.
An Act directing certain confiscated Estates to be sold.
E it enacted by the Governor, Council and Reprefentatives, in General Court
assembled, and by the Authority of the fame, That all Lands which 'are
forfeited to this State, by any persons adjudged guilty of the Crime of having Confiscated
voluntarily put themselves under the Protection and joined with the Enemies of eftates.
the United States, which are not under Mortgage, or are not already especially
ordered to be otherwise fold or disposed of, fhall, after having been advertised in How dispof- at least one of the common News-Papers of this State for three weeks fuccefcd of. fively , be sold at public Vendue, for Specie, on one Year's Credit on Interest,
secured by fufficient Sureties or Notes which are or hall 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 passing of this Act, computing the Jorereft arisen thereon to the Time of the Sale. Which Sales shall be made uader the Direction of the several Judges of Probate, who are legally impowered to grant Administration upon any such forfeited Efates. And it is hereby further ordered, that upon the Sale of any such Efray or any Part thereof, as fuch Judge thall direct, he shall transmit to the Trearer of this State a general Description of the Eltate so sold, together with the Avails of such Sales, diftin.. guishing the Specie from the Notes received thereby, and also the Name of the Person or Persons to whom the same has been fold; and shall also transmit a fimilar Account to the Committee of Pay-Table ; each of which fall make proper Entries thereof in their respective Offices, in an Account with such Judge. And it is also ordered, that every such Judge, upon the Sale of any such Eftate under his Direction, shall cransmit a Deed of Sale thereof to the Treasurer, and indorfe therein a Requelt to him to execute it in favour of the Purchaser; and thereupon the Treasurer shall execute such Deed in behalf of this State ; which Deed, together with the Indorsement thereon, shall be recorded in the proper Ofice.
· Always provided, That no Sale shall be made of any such forfeited Estate until a return of the Commissioners appointed to examine the Claims of the Cre- Proviso. ditors thereof, has been made and accepted; and that no such Judge shall transmit more of the avails of such Estate to the Treasurer than the surplus of the Debts which remain unpaid, and Charges of Administration and Cofts attending the negociation of such Sale and Transter ; all which are to be liquidated and allowed by such Judge ; who shall direct the Payment thereot to the Persons to whom they are due. Provided aljo, That all Proceedings respecting the Debts, Sales, and Al.
Proviro. lowance of Costs, and every other Matter relative to the Settlement of any fuca Eftate, ihall be entered in the Registry of the Office of such Judge.
drd be it further enacted, That every such Judge of Probate be directed and impowered to authorize some proper Person to intitute any Suit in behalf of thi: State, for the Recovery and Seizen of any such Efate, which had been If mortgaged mortgaged to the Person or 'Persons adjudged guilty as aforesaid, before such how recover. Eftate had been adjudged forfeited as aforesaid; and upon any fuch Recovery, ed and dis. fach Judge shall, in cale the Debt for which such Efate was mortgaged, and the posed of. Costs for the Recovery thereof shall not be paid within fix Months after such Recovery, order the same to be sold, and all otherwise be proceeded with as is directed by this Act ; and in that Cafe the Mortgager or Mortgagers shall thereafter be forever debarred from obtaining any Recovery therefor, either in Law or Equity, except for the Surplus that such Efate shall fell for, more than the Debt and Coft as aforesaid.
Provided always, That if such Efate shall be under any Mortgage to any other Person or Persons than to him or them who shall have been adjudged
Proviro. guilty as aforesaid, previous to such Adjudication, the same shall be sold under such Incumbrance.
Be it further enacted, That the said Judges of Probate shall proceed to settle the personal Estates forfeited as aforesaid, according to Law, and shall transmit the Avails thereof to the Treasurer,and duplicate Accounts of their Proceedings Personal ef
tate how let. relative thereto, to the Treasurer and Committee of Pay-Table, in the Manner heretofore directed by this AA ; fo that a complete Settlement may be made of such Estates, as soon as the Circumftances thereof will admit.
Repealed, page 322.
An Act for iaying an Excise on sundry Articles of Consump
tion within this State,
WHERE AS it is neceffary, in order to establish Funds for the Payment of ibe Preambie. Interest, and to jupport the "alue and Credit of public Securities, that some
Meatures be adopted in Addi do torbe ordinary Mode of Taxation within this
ajimbled, and by the Authority of the fame, That from and after the twen.
tieth Day of April, One thousand seven hundred and eighty-three, there shall An excise
be paid into the Trealury of this state, and applied to the Uses mentioned in this Act, an Excise on all the following Articles sold by Retail or consumed within this State, ás hereafter expressed, viz,
For every. Gallon of foreign Wine, one Shilling ; for every Gallon of foArticles en reign Brandy, eight Pence ; for every Gallon of foreign Geneva, eight Pence ; umerared. for
every Gallon of Wef-India Rum, fix Pence ; for every Gallon of New-England or Country Rum, four Pence ; for all other distilled Spirits, four Pence per Gallon ; for each Pound of imported Snuff, 'ix 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 Penay ; 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 Siiks, Mullins, Gauzes, Cambricks, beaver, caitor and felt Hats, Jewelry, Looking-Glasses, China Ware, earthen and fone Ware, Painters Oil, and Colours, Broadcloaths of above twenty Shillings per Yard, Velvet, Corduroys, Lemons and Limeş, l all be paid five per Gent. on the Value thereof in lawful Money, at the Time the same shall be purchased or procured, by the Person or Persons who Thall retail or consume the same.
And in order to Collect the same, the County Court in each County shall. County
by said zoth of April, appoint a suitable Person to be Collector of the Excise appoint col. aforesaid, in their County, and so from Time to Time in each County in this lectors. State, as Occasion may require. And each Collector so appointed, thall be
Sworn to a faithful discharge of his Office, and also become bound with one or more sufficient Sureties, freeholders and inhabitants of this State, before such 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 such Collector shall well and faithfully execute and perform his said Office according to Law, and make good all Damages that shall accrue to this State hy means of his Failure therein ; which Bond shall be entered on the Records of such County Court.
And such Collector so appointed and qualified, shall have full Power and Collectors. Authority to appoint one or more Deputy or Deputies under him from Time deputies.
to Time, as may be needful, taking the Advice of the Civil Authority and Select-men in the Town where such Deputy lives, therein : And such Deputies fall likewise be sworn to a faithful discharge of said Office.
And each suck Collector is hereby authorized and directed, either by him
self or his Deputy, to demand, collect and receive all the Excise aforesaid accountable within their respective Counties : And each such Collector shall be ac.
countable for the Doings of his Deputies in said Office, and is hereby ings of their authorized and impowered to call his faid Deputies, or any of them, to acdeputies.
count for all Monies and Securities by them so collected, when he shall think proper. And each Collector, appointed by the County Court and qualified as aforesaid, shall render to the Treasurer of this Siate a true Ac
for the do
per cent, al
count of all his Doings in faid Office, and of all the Monies collected, and Se- to render occurities received, on the Articles aforesaid, by him and his Deputies, by vir- count to the
ri lue of this Aa, once in three Months, and oftener it required.
And be it further enacted by rhe Authority aforejaid, That fuch Persons as de Retailers fire to be Retailers of any or all of the Articles aforesaid, shall, betore they or to obtain li . any of them retail any of those Articles, obtain a Licence, before some Allift- cence. ant or Justice of the Peace in the fame County, and thall become bound before fuch Affiftant or Justice, with tuthicien Surety, in a Recognizance of two Hun-bond. dred Pounds lawful Money, to the Trealurer of this state, that such Retailer thall duly observe and keep all the Laws of this State, that are or shall be made respecting the Excise on any Articles whatever, and render a jult and true Ac- account count upon Dath, to the Collector of Excise in the County where such Collec- the collectors tor dwells, or to his Deputy, whenever demanded, of all the Articles such Re- &c• tailer or Innholder ihall have on Hand, subject to Excile, at the Time of grant
eighth ing such Licence, and of all such Articles as he shall have had or vended, at or lowed for before the rendering such Account, and pay the Excile thereon to such Collec- leakage, &c. tor (fubftracting one eighth Part of toch distilled Spirits and brown Sugars for Licence to Leakage and Wattage) : Which Licence shall continue in Force one Year, and continue one no longer, from the Date thereof. And such Assistant or Juftice shall transmit year. a Copy of such Licence and Bond to the Collector of Excise in the County ; and Copy to be his Fee for granting Licence and taking Bond as aforesaid, shall be three Shil- fent to the lings lawful Money ; and for an attefted Copy thereof one Shilling and Six- collector.-pence, to be paid by such Retailer,
That no Retailer, licenced as aforesaid, shall directly or indirectly fell a less Not to fell Quantity of the Liquors aforesaid, than one Quart, or suffer the same to be less than a drank in his House, under the same Penalties by Law provided against selling quart of lin Itrong Liquors in small Quantities without Licence. And no Person or Per. quor. fons (excepting licenced Tavern-Keepers and Retailers) shall fell any difilled spirituous Liquors by less Quantity than thirty Gallons, upon the Penalty No person, aforesaid. That if any person or number of Persons, shall purchase more than excepti
deco thirty Gallons of any of the difilled Spirits aforesaid, for their own privare Ufe than 30 gal. and Consumption, the same shall nevertheless be subject to pay the Excise aforesaid, and may be collected from the Purchaser thereof in the same Manner
Collectors to as from Retailers or Tavern-Keepers. And it Mall be the Duty of each such make inquiry Collector and Deputy Collector to make diligent Inquiry after all the Goods after goodo or Artic tes subject to the Payment of Excise within their respective Counties, subject to and to demand of every Retailer, Tavern-keeper, or other person or Persons pay excise. whatsoeves, on or before the zoth Day of April, 1783, and as often as once in three months afterwards, a true Manifeft in Writing under Oath, containing an Invoice under his or their Hands, of all the Articles subject to the payment To demand a of Excise ; therein exprefling the Marks, Number, Quantity and Quality manifeft of thereof, and the place where lodged, kept or stored ; which Oath may be ada retailers, &c. ministered by such Collector or his Deputy, or by any Alliftant or Justice of the Peace, as follows, viz.
You swear, that the Manifest you bave now made, contains a full and true Accout of all ebe Articles you own or have on Hand, for the purpose of retailing or conJumption, subjeâ by Law to the Payment of Excise, on which ibe Jame has not been Form of the
oath, paid, nor secured to be paid, according to your bejt Knowledge and Belief; and that you have not direally nor indireally concealed or disposed of any such Article op Articles to avoid the l'ayment or prevent the Colle&tion of the Excise thereon reo quired by Law.
So help you God. And in case any Retailer of any of the Articles aforesaid, or any Inn. holder or other Person or Persons, shall refule or neglect to give in an Ac
Penalty for count under Oath as aforesaid, in a reasonable Time after Demand made as refusing to aforesaid, or shall render a false Account, such Retailer, Innholder, or other give account Person or Perfons, thall tos feit and pay the Sum of One Hundred Pound law, or rendering a falfe ac. ful Money, one Half to the Treaturer of this State, and the other Half to fach count. Collector or his Deputy, or the Person who shall prosecute the fame to Ef
fect in any Court proper to try the fame, and shall be adjudged incapa vle of holding or receiving any Licence to retail any Goods, Wares or MerChandize, or to keep a Tavern, or House of Entertainment within this
State. Collectors may take se. And when any Retailer of any of the Articles afore aid, or any Innholder or curity for
other Person shall defire it, fuch Collector or his Deputy may take good - Secupayment rity for such Excise, payable to the Governor and Company of this State ; one
Halfon Demand, and the other Half in three Months, with Interest until paid.
And it any Dispute shall arise concerning the Value or Quantity of any of
the Articles aforesaid, by which the Excise thereof is to be ascertained, the Disputes
fame shall be determined by two disinterefted Persons, to be agreed upon by concerning the quantity, fuch Collector, and Retailer, or Tavern-keeper, or other Person; or in case &c. how de. they cannot agree, such Collector shall apply to the next Afiftant or Justice of termined.
the Peace, who is disinterested, and he shall appoint two judicious Persons for the Purpose aforesaid, who shall be sworn to appraise the same, and ascertain the Quantity and Quality, according to their best Judgment, and make return of their Doings thereon to such Collector ; and he shall collect ene Exciie thereon accordingly, together with the Cost of such Appraisal. And all fuch Articles
as shall be liable to the Payment of Excise by Virtue of this Ad, inay, on nei On refusal
glect or refusal of Payment, be taken by fuch Collector or his Deputy, if to be of payment found within his Precinets; and shall be advertised and sold at public Vendue, goods to be fald.
in the same Manner as Goods are sold by Collectors for the Payment of public Taxes, sufficient to pay fuch Excise and Coft of Sale; and the Remainder shall be returned to the Owner, or Place where taken.
And such Collector may enter any Store or Place for the Execution of his faid Office, as shall be needful, after making Demand at the Door of Entrance,
and refusal or neglect to grant the same, in the Day Time. And the fee or Power of Reward of such Collector or his Deputy, shall be Seven and one Half per Cent. collectors to on all Monies by him collected and paid, according to the Directions of this anter stores. A&. And it shall be the Duty of the Collector in each County, to see that all
Securities taken by him or his Deputy, for Excise, be duly collected and on Failure thereof to put the same in Suit, by Attachment or otherwise, and pursue the lame to final Judgment, by himself or Attorney, as he shall find to be needful ; and Ahall be accountable for his Doings thereon to the Governor and
Company of this State, Goods pur. And when the Collector of Excise shall suspect any person hath purchased any chased of
of the aforesaid Articles subject to Excise, or hath supplied himself by any other persons not Means
than by purchasing from a licenced Retailer, it shall be the Duty of fuch the excise Collector to apply to such Person for an Account of all such Articles as he hath how collec- fo supplied himself with to be used in his family or Business in this State; and ted. upon Refusal, he shall take out a Warrant from a Juttice of the Peace, to sum
mon such Person to appear before him and render such Account on Oath, ac. cording to the best of his Knowledge, and pay such Duty accordingly; and upon Refusal, it shall be the Duty of such Justice to give judgment for any Sum that he hall think just and reasonable, not exceeding the Sum of five Pounds and
Corts Penalty on those who
And be it further enacted by the Authority a forejaid, That no Person or Perretail with- fons whatsoever shall sell by Retail, any of the Articles aforelaid, within out licence. this State, without Licence first had and obtained, on Pain of Forfeiting