56

Executors to
give bond,
&c.

In what cafe the judge may order

fale of real eftate.

Creditors to

be notified

to bring in

their claims.

Provifo.

Eftates, confifcated.

Probate, by their Decree or Sentence, pursuant to the true intent and meaning of the Law, fhall limit and appoint. And if it fhall hereafter appear that any laft Will and Teftament was made by the faid Deceased, and the Executor or Executors therein named, do exhibit the fame into the faid Court, making Request to have it allowed and approved accordingly; if the faid A. B. being thereunto required, do render and deliver the faid Letters of Adminif tration, (Approbation of fuch Teftament being first had and made) in the faid Court, then this Obligation to be void, and of none Effect; or else to remain in full Force and Virtue.

And Executors fhall become bound in the fame Form, mutatis mutandis.

And be it further enacted by the Authority aforefaid, That when the Debts and Charges allowed by the Court of Probate in the Settlement of any Intef tate Eftate, (or of any Teftate Eftate, where fufficient Provision is not made by the Will of the Teftator) shall exceed the perfonal Estate, 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 most for the Benefit of fuch Estates; which Sales fhall 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 Adminiftratros on faid Eftate, 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 less than fix Months, by posting up the fame in the Town where the Deceased last dwelt, and also by advertifing the fame in one or more of the public News-Papers in this State, and any further Notice, in Cafe fuch Court shall 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 shall be debarred of his or her Demand, in the fame Manner as by Law is provided_in cafe of Infolvent Eftates.

Provided nevertheless, That any Perfons not being Inhabitants in this State, fhall have Liberty to exhibit their Claim against any Eftate which shall not be represented Infolvent, at any Time within two Years after Publication of the Notice aforesaid, and shall be intitled to Payment out of the clear Eftate 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 Houfes and Buildings as appertain to the Estate of any Perfon deceased, shall be kept and maintained in tenantable Repair, by the Revenue Buildings of the Lands belonging to fuch Eftate; and fhall in fuch Repair be delivered to to be kept in the Heirs or Legatees, at the Time of the Divifion or Diftribution thereof; extraordinary Cafualties excepted.

repair.

Confifcated eftates.

How difpofed of.

An Act directing certain confifcated Estates to be fold.

E it enacted by the Governor, Council and Reprefentatives, in General Court affembled, and by the Authority of the fame, That all Lands which are forfeited to this State, by any Perfons adjudged guilty of the Crime of having voluntarily put themselves under the Protection and joined with the Enemies of the United States, which are not under Mortgage, or are not already efpecially ordered to be otherwise fold or disposed of, fhall, after having been advertised in at least one of the common News-Papers of this State for three Weeks fucceffively, be fold at public Vendue, for Specie, on one Year's Credit on Intereft, fecured by fufficient Sureties or Notes 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 pafling of this Act, computing the Interest arisen thereon to the Time of the Sale. Which Sales shall be made under the Direction of the feveral Judges of Probate, who are legally impowered to grant Administration upon any fuch forfeited Eftates. And it is hereby further ordered, that upon the Sale of any fuch Eft, or any Part thereof, as fuch Judge fhall direct, he shall tranfmit to the Trearer of this State a general Description of the Eftate fo fold, together with the Avails of fuch Sales, diftin-. guishing the Specie from the Notes received thereby, and alfo the Name of the Perfon or Perfons to whom the fame has been fold; and fhall also tranfmit 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 such Judge. And it is also ordered, that every fuch Judge, upon the Sale of any fuch Eftate under his Direction, shall transmit a Deed of Sale thereof to the Treasurer, and indorfe therein a Request to him to execute it in favour of the Purchaser; and thereupon the Treafurer shall execute fuch Deed in behalf of this State; which Deed, together with the Indorfement thereon, fhall be recorded in the proper Office.

Always provided, That no Sale fhall be made of any fuch forfeited Estate until a return of the Commiffioners appointed to examine the Claims of the Cre- Provifo. ditors thereof, has been made and accepted; and that no fuch Judge shall tranfmit more of the avails of fuch Eftate to the Treasurer than the furplus of the Debts which remain unpaid, and Charges of Adminiftration and Cofts attending the negociation of fuch Sale and Transfer; all which are to be liquidated and allowed by fuch Judge; who fhall direct the Payment thereof to the Perfons to whom they are due.

Provided aljo, That all Proceedings refpecting the Debts, Sales, and Al- Provifo. lowance of Cofts, and every other Matter relative to the Settlement of any fuch Eftate, thall be entered in the Registry 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 Eftate, which had been if mortgaged mortgaged to the Perfon or 'Perfons adjudged guilty as aforefaid, before fuch how recoverEftate had been adjudged forfeited as aforefaid; and upon any fuch Recovery, ed and dif. fuch Judge fhall, in cafe the Debt for which fuch Eftate was mortgaged, and the pofed of. Colts for the Recovery thereof shall 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 shall thereafter be forever debarred from obtaining any Recovery therefor, either in Law or Equity, except for the Surplus that fuch Eftate fhall 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 Persons than to him or them who fhall have been adjudged Provifo. guilty as aforefaid, previous to such 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 Treafurer,and duplicate Accounts of their Proceedings relative thereto, to the Treasurer and Committee of Pay-Table, in the Manner heretofore directed by this Act; fo that a complete Settlement may be made of such Estates, as foon as the Circumftances thereof will admit.

Perfonal ef

tatehow let

tled.

Repealed, An Act for laying an Excife on fundry Articles of Confumption within this State,

page 322.

Preamble.

An excife laid.

umerated.

1

WHERE AS it is neceffary, in order to establish Funds for the Payment of the
Intereft, and to support the Value and Credit of public Securities, that some
Meatures be adopted in Addio to the ordinary Mode of Taxation within this
State.

BE it enacted by the Governor, Council and Representatives, in General Court
affembled, and by the Authority of the fame, That from and after the twen
tieth Day of April, One thoufand feven hundred and eighty-three, there shall
be paid into the Treafury 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.

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; for every Gallon of Weft-India Rum, fix Pence; for every Gallon 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 ftone Ware, Painters Oil, and Colours, Broadcloaths 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 purchafed or procured, by the Person or Perfons who shall retail or consume the fame.

County

courts to

lectors.

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 appoint col- 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, thall 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 Collectors Authority to appoint one or more Deputy or Deputies under him from Time may appoint deputies. 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 likewise be fworn to a faithful discharge of said Office.

accountable

for the do

ings of their deputies.

And each fuch Collector is hereby authorized and directed, either by himfelf or his Deputy, to demand, collect and receive all the Excife aforefaid within their refpective 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 fhall think proper. And each Collector, appointed by the County Court and qualified as aforefaid, shall render to the Treasurer of this State a true Ac

count of all his Doings in faid Office, and of all the Monies collected, and Se- to render curities received, on the Articles aforefaid, by him and his Deputies, by vir- count to the tue of this Act, once in three Months, and oftener if required.

ftate treafu.

rer.

To give

To render to

And be it further enacted by the Authority aforejaid, That fuch Perfons as de- Retailers fire to be Retailers of any or all of the Articles aforefaid, fhall, before they or to obtain li any of them retail any of thofe Articles, obtain a Licence, before fome. Affift- cence. ant or Juftice of the Peace in the fame County, and fhall become bound before fuch Affiftant or Juftice, with fufficient Surety, in a Recognizance of two Hun- bond. dred Pounds 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 juft and true Ac- account count upon Oath, to the Collector of Excife in the County where fuch Collec- the collectors tor dwells, or to his Deputy, whenever demanded, of all the Articles fuch Re- &c. tailer or Innholder shall have on Hand, fubject to Excife, at the Time of grantOne eighth ing fuch Licence, and of all fuch Articles as he fhali have had or vended, at or lowed for before the rendering fuch Account, and pay the Excite thereon to fuch Collec- leakage, &c. tor (fubftracting one eighth Part of fuch distilled Spirits and brown Sugars for Licence to Leakage and Waftage): Which Licence fhall continue in Force one Year, and continue one no longer, from the Date thereof. And fuch Affiftant or Juftice fhall tranfmit year. a Copy of fuch Licence and Bond to the Collector of Excife in the County; and Copy to be his Fee for granting Licence and taking Bond as aforefaid, fhall 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 fuch Retailer.

per cent, al

fee therefor.

Not to fell

to fell lefs

30 gal.

That no Retailer, licenced as aforefaid, fhall directly or indirectly fell a lefs Quantity of the Liquors aforesaid, than one Quart, or fuffer the fame to be lefs than a drank in his Houfe, under the fame Penalties by Law provided against felling quart of li ftrong Liquors in fmall Quantities without Licence. And no Perfon or Per- quor. fons (excepting licenced Tavern-Keepers and Retailers) fhall fell any difilled fpirituous Liquors by lefs Quantity than thirty Gallons, upon the Penalty No perfon, aforefaid. That if any Perfon or number of Perfons, fhall purchafe more than except, &c. thirty Gallons of any of the diftilled Spirits aforefaid, for their own private Ufe than 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 Collectors to as from Retailers or Tavern-Keepers. And it fhall be the Duty of each fuch make inquiry Collector and Deputy Collector to make diligent Inquiry after all the Goods after goods or Artictes fubject to the Payment of Excife within their refpective Counties, fubject to and to demand of every Retailer, Tavern-keeper, or other Perfon or Perfons pay excise. whatsoever, 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 fubject to the payment To demand a of Excise; therein expreffing the Marks, Number, Quantity and Quality manifeft of thereof, and the Place where lodged, kept or ftored; which Oath may be ad- retailers, &c. ministered by fuch Collector or his Deputy, or by any Affistant or Justice of the Peace, as follows, viz.

under oath.

oath.

You fawear, that the Manifeft you have now made, contains a full and true Accout of all the Articles you own or have on Hand, for the Purpose of retailing or ConJumption, fubject by Law to the Payment of Excife, on which the fame has not been Form of the paid, nor fecured to be paid, according to your beft Knowledge and Belief; and that you have not directly nor indirectly concealed or disposed of any fuch Article or Articles to avoid the Payment or prevent the Collection of the Excife thereon re quired 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, fhall refufe or neglect to Live in an Ac

Penalty for count under Oath as aforefaid, in a reasonable Time after Demand made as refufing to aforefaid, or thall render a falfe Account, fuch Retailer, Innholder, or other give account or rendering Perion or Perfons, fhall forfeit and pay the Sum of One Hundred Pound lawa falfe ac- ful Money, one Half to the Treasurer of this State, and the other Half to fuch count. Collector or his Deputy, or the Perfon who fhall profecute the fame to Effect in any Court proper to try the fame, and fhall be adjudged incapa ›le of holding or receiving any Licence to retail any Goods, Wares or Merchandize, or to keep a Tavern, or Houfe of Entertainment within this State.

Collectors may take fecurity for

payment

Difputes concerning

the quantity, &c. how de.

termined.

On refufal

of payment,

goods to be fold.

And when any Retailer of any of the Articles aforefaid, or any Innholder or other Perfon fhall defire it, fuch Collector or his Deputy may take good - Security for fuch Excife, payable to the Governor and Company of this State; one Half on Demand, and the other Half in three Months, with Intereft until paid.

And if any Difpute fhall arife concerning the Value or Quantity of any of the Articles aforesaid, by which the Excife thereof is to be afcertained, the fame shall be determined by two difinterefted Perfons, to be agreed upon by fuch Collector, and Retailer, or Tavern-keeper, or other Perfon; or in cafe they cannot agree, fuch Collector fhall apply to the next Affiftant or Justice of the Peace, who is difinterested, and he fhall appoint two judicious Perfons for the Purpofe aforesaid, who shall be fworn to appraise the fame, and afcertain the Quantity and Quality, according to their beft Judgment, and make return of their Doings thereon to fuch Collector ; and he shall collect the Excite thereon accordingly, together with the Coft of such Appraisal. And all fuch Articles as fhall be liable to the Payment of Excife by Virtue of this Act, may, on neglect or refufal of Payment, be taken by fuch Collector or his Deputy, if to be found within his Precincts; and fhall be advertised and fold at public Vendue, in the fame Manner as Goods are fold by Collectors for the Payment of public Taxes, fufficient to pay fuch Excise and Coft of Sale; and the Remainder shall be returned to the Owner, or Place where taken.

And fuch 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 refufal or neglect to grant the fame, in the Day Time. And the Fee or Power of Reward of fuch Collector or his Deputy, fhall be Seven and one Half per Cent. collectors to on all Monies by him collected and paid, according to the Directions of this enter ftores. Act. And it fhall be the Duty of the Collector in each County, to fee that all

Goods pur. chafed of perfons not licenced--the excife

how collec

ted.

Penalty on those who

Securities taken by him or his Deputy, for Excife, be duly collected; and on Failure thereof to put the fame in Suit, by Attachment or otherwife, and pursue the fame to final Judgment, by himself or Attorney, as he fhall find to be needful; and shall be accountable for his Doings thereon to the Governor and Company of this State,

And when the Collector of Excife fhall fufpect any Perfon hath purchased any of the aforesaid Articles subject to Excise, or hath fupplied himself by any other Means than by purchafing from a licenced Retailer, it shall be the Duty of fuch Collector to apply to fuch Perfon for an Account of all fuch Articles as he hath fo fupplied himself with to be used in his Family or Business in this State; and upon Refusal, he shall take out a Warrant from a Juftice of the Peace, to fummon fuch Person to appear before him and render such Account on Oath, according to the best of his Knowledge, and pay fuch Duty accordingly; and upon Refusal, it shall be the Duty of fuch Justice to give Judgment for any Sum that he shall think just and reasonable, not exceeding the Sum of five Pounds and Cofts

And be it further enacted by the Authority aforesaid, That no Perfon or Perretail with- fons whatsoever shall fell by Retail, any of the Articles aforelaid, within out licence, this State, without Licence first had and obtained, on Pain of Forfeiting