A.D. 1777
but before executing his ſaid Office, ſhall enter into Bond, with ſufficient Security, in double the Amount of the Tax to be collected in his Diſtrict, payable to the Governor or Commander in Chief for the Time being, for the faithful Diſcharge of his Duty; and every Taxgatherer ſhall be allowed at the Rate of Six Pounds for every Hundred Pounds he ſhall ſo collect, and ſo in Proportion for a greater or leſs Sum.
Sheriffs appointed County Treaſurers. VI. AND be it Enacted, by the Authority aforeſaid, That the Sheriff of every ſuch County in this State reſpectively ſhal, and they are hereby required, to demand and receive of the Taxgatherers within their reſpective Counties, all Sums of Money which ſhall be collected by Virtue of this Act; and for that Purpoſe the Sheriffs ſhall be, and they are hereby conſtituted County Treaſurers, and ſhall be allowed a Rate of Two Pounds for every Hundred Pounds they ſhall ſo receive as aforeſaid. And every Sheriff, before he qualifies as ſuch, ſhall enter into Bond in the Court of his County, with two or more ſufficient Securities, in double the Amount of the Tax aſſeſſed in his County, payable to the Governor and Commander in Chief for the Time being, conditioned that he will well and truly account for and pay to the Treaſurer or Treaſurers of the State, all ſuch Sums of Money which he ſhall receive from the Taxgatherers as aforeſaid, after deducting the Commiſſons allowed by this Act for his Trouble.
Poll Tax on Perſons having no Eſtates. VII. AND be it Enacted, by the Authority aforeſaid, That every Freeman in this State (other than Soldiers in the Service of the Continent) who does not poſſeſs an Eſtate of One Hundred Pounds Value, ſhall pay a Poll Tax of Four Shillings to the Public in Lieu of Aſſeſſment on Property, which ſhall be collected and accounted for in the ſame Manner as other Monies by this Act Aſſeſſed.
Conſtables to warn the inhabitants to attend the Magiſtrate. VIII. AND that a juſt and true Account of the Property and Perſons liable to pay taxes may be had, AND be it Enacted, by the Authority aforeſaid, That the Magiſtrate who ſhall be impowered to receive an Account of the Property in each reſpective Diſtrict, ſhall order the Conſtable of his Diſtrict to warn all the Inhabitants therein to attend ſuch Magiſtrate on a certain Day, and at a certain Place, which Order the Conſtable is hereby required to obey; and if the Conſtable ſhall fail or neglect to ſummon and the warn the Inhabitants as aforeſaid, he ſhall forfeit and pay the Sum of Twenty Pounds, to be recovered by Action of Debt in any Court of Record, in the Name of the Governor for the Time being, to the Uſe of the State.
Proceedings where Property lies in a different County. IX. AND be it further Enacted, by the Authority aforeſaid, That Owners of Land and other Property, liable to be taxed as aforeſaid, which may happen to lie or be ſituated in a different County than that in which ſuch Owner happens to reſide, ſhall give in an Account of all their taxable Property, wherever it may be, in thoſe Countes wherein they reſide reſpectively, and the Juſtice who receives the ſame, ſhall tranſmit an Account of ſuch Part thereof as lies out of his County to the Court of the County wherein the ſame may be, and ſhall by ſuch Court be delivered to the Perſons appointed to aſcertain the Value of Property in the Diſtrct where ſuch Property lies, who ſhall value the ſame in the ſame Manner