A.D. 1777
ſeveral Aſſeſſments, with all contingent Charges, ſhall be ſold by the Sheriff of the County wherein the ſame ſhall lie, by Order of the County Court; any Law or Uſage, to the contrary, notwithſtaning.
Valuers Eſtates to be valued by the Court. XV. AND be it further Enacted, by the Authority aforeſaid, That the Eſtates of the Perſons appointed to value the Property in the reſpective Diſtricts ſhall be valued and appraiſed by the Court of the County, and the Taxgatherers ſhall account with the County Treaſurers for the Aſſeſſments on their own Eſtates in the ſame Manner as other Taxes.
Diſtreſs to be made on Delinquents. XVI. AND be it further Enacted, by the Authority aforeſaid, That if any Perſon, after being lawfully taxed as aforeſaid, ſhall neglect or refuſe to pay the Sum he ſhall be ſo taxed for the Space of three Months after the firſt Day of October in each Year, the reſpective Collectors or Taxgatherers may, and they are hereby impowered to levy the ſame by Diſtreſs and Sale of the Goods and Chattels of the Delinquent, and ſhall be intitled to take and receive for ſuch Diſtreſs the Sum fo Two Shillings and Eight Pence, and no more. Privided always, That no Diſtreſs ſhall be made on Slaves without the Conſent of the real Owner thereof, if other ſufficient perſonal Eſtate can be found.
County Courts to tranſmit yearly Accounts to the Aſſembly. XVII. AND be it Enacted, by the Authority aforeſaid, That the reſpective County Courts ſhall tranſmit yearly to the General Aſſembly an exact Account of the Valuation or Aſſeſſment in their reſpective Counties, which Account ſhall be ſigned by the preſiding Juſtice in ſuch Court, and certified by the Clerk thereof.
Taxes when the be accounted for. XVIII. AND be it Enacted, by the Authority aforeſaid, That the reſpective Taxgatherers ſhall pay the Taxes by them received and levied to the County Treaſurers on or before the Firſt Day of April in each Year, and the County Treaſurers ſhall account with and pay to the Treaſurer or Treaſurers of the State all ſuch Monies as they ſhall receive by Virtue of this Act on or before the Firſt Day of June yearly; and the Taxgatherers and County Treaſurers, or any of them, failing to account and pay in Manner by this Act directed, ſhall forfiet his or their Commiſſions give by this Act, and ſhall be obliged to pay the whole Sums by them ſo collected and received.
XIX. AND be it Enacted, by the Authority aforeſaid, That the Oath to be taken by the aſſeſſors, or thoſe appointed to value Property in the reſpective Diſtricts as asforeſaid, ſhall be in the following Form, that is to ſay,
Aſſeſſors Oath. I A. B. do ſolemnly ſwear, that I will faithfully and impartially, without Prejudive, Favour, or Affection, vaue and appraiſe, to the beſt of my Knowledge and Underſtanding, and as nearly as may be, the Property which by Law is liable to Taxation in the Diſtrict wherein I am appointed for That Purpoſe. SO HELP ME GOD.
XX. AND be it further Enacted, by the Authority aforeſaid, That the Condition of the Bond to be given by the Taxgatherers ſhall be as follows, to wit,
