An act for the encouragement and protection of the settlers upon the waters of the Mississippi, particularly in relation to taxation and duties.
Hening, William Waller, ed. The Statutes at Large, Being a Collection of All the Laws of Virginia, 1820.
This law deals mainly with taxation but also continues a previous act for the encouragement of settlements "upon the waters of the Mississippi." That act limited the tax liablility of settlers along the Mississippi in order to speed settlement of that part of Albemarle county that extended farther west.
I. WHEREAS by one act of Assembly, made in the twenty seventh year of his present majesty's reign, intituled, An act for the encouragement and protection of the settlers upon the waters of the Missisippi Maps: John Mitchell (1755) Antoine-Simon Le Page du Pratz (1763) Thomas Hutchins (1778) Aaron Arrowsmith (1811) Aaron Arrowsmith (1802) , it is among other thing enacted, that from and after the passing thereof, there shall be levied and paid to our sovereign lord the king, his heirs and successors, for all slaves imported or brought into this colony and dominion for sale, either by land or water, from any part or place whatsoever, by the buyer or purchaser after the rate of five per centum, on the amount of each respective purchase, over and above the duty already laid upon slaves imported, as aforesaid; which said additional duty shall be paid, collected, and accounted for in such manner and form, and according to such rules, and under such penalties and forfeitures, as are mentioned, prescribed and appointed, for the paying, collecting, and accounting for the duty already raised and imposed upon slaves imported, by the several acts of Assembly now in force, and made for that purpose; and that every article, rule, and clause, contained in the said acts, concerning the paying, collecting, and accounting for the said former duty, shall be used, exercised, and put in practice, for paying, collecting, and accounting for the said duty, by the first mentioned act imposed, as if the same articles, rules and clauses, were inserted in the said act. And moreover the duty of twenty shillings, for every coach, chariot, and other four wheeled carriage. (waggons excepted) and ten shillings, for every chair, and two wheeled chaise, to be paid by the owner or proprietor thereof; and that every such owner or proprietor, some time before the tenth day of April yearly, shall deliver a list of each, and every such carriage, to the clerk of the court of the county, wherein the owner shall reside, under, the like penalty, and to be recovered in the same manner as is directed, by the act of General Assembly in the case of concealing tithables, which clerk shall forthwith transmit a copy of such list to the treasurer, and deliver another copy thereof to the sheriff of the county; which duty shall be, by such sheriff, collected, levied, and accounted for, and paid to the treasurer, in same manner as the duties above mentioned. And also the farther duty of twenty shillings, For every ordinary licence, to be paid down by the person obtaining the fame, to the clerk of the court where such licence shall be granted; and two shillings arid six pence for every original writ, in any action, or suit, at common law, and subpoena in chancery, in the general court, for every summons on a petition, for lapsed lands, and for every caveat entered in the secretary's offibe [sic], and one shilling and three pence, for every such writ or subpoena, in the county or other inferior court, to be paid down by the plaintiff, in such suit, to the clerk of such court, before such writ, subpoena, or summons shall be issued, or caveat entered, but not taxed in the bill of costs; and, together with the duties upon ordinary licences, accounted for, upon oath, and paid by such clerk to the said treasurer, in the months of April and October, yearly, deducting after the rate of five per centum, for his trouble in receiving, accounting for, and paying the same: And if any such clerk shall neglect, or refuse to account for, and pay the said duties by him received, according to the directions of the said act, it shall be lawful for the general court, or the court whereof he is clerk, upon a motion to them made, by the treasurer, to give judgment against such clerk, for all the said duties so by him received, and thereon to award execution, ten days previous notice being given of such motion, which said recited clause will expire on the fourteenth day of February, in the year of our Lord one thousand seven hundred and fifty seven, and it being necessary that the same should be further continued, for the purposes in the said act mentioned, and for discharging the public debts, and other exigencies of this government.
II. Be it therefore enacted, by the Lieutenant-Governor, Council, and Burgessess, of this present General Assembly, and it is hereby enacted, by the authority of the same, That so much of the said act, intituled, An act for the encouragement and protection of the settlers upon the waters of the Missisippi Maps: John Mitchell (1755) Antoine-Simon Le Page du Pratz (1763) Thomas Hutchins (1778) Aaron Arrowsmith (1811) Aaron Arrowsmith (1802) , as is herein before recited, shall continue and be in force, from and after the said fourteenth day of February, one thousand seven hundred and fifty seven, for and during the term of three years from thence next following, and no longer.
III. Provided nevertheless, That where it is necessary in the general court, to sue out several capias's in one suit, at common law, or several subpoenas in chancery, the plaintiff or plaintiffs shall not be obliged to pay the duty for more than one writ or subpoena.