Persons ex taxation act. county are allowed and paid and that each assessor shall be allowed for each day he shall be actually employed in making the assessments in pursuance of this act, the sum of sixteen shillings for his subsistence, to be allowed, and paid, in like manner as last aforesaid. And be it further enacted by the authority aforesaid, That no person empt from serving in the army of the United States of America, as a regimental under this Continental officer, or as a private engaged to serve for the space of three years, or during the war, and no person having a family whose personal estate shall not be assessed at upwards of three hundred pounds, shall be subject to be taxed by virtue of this act, for their personal estate, any thing herein contained to the contrary notwithstanding. Tax on unimproved lands. How to be assessed. Proviso as impover ished by war. And be it further enacted by the authority aforesaid, That a further tax of one shilling on the pound shall by virtue of this act, be raised on the amount of all unimproved appropriated lands (except wood lands, kept for the purposes of fuel and timber, and deemed parts of an improved farm) not subject to a right of commonage of any kind what soever That such unimproved lands, shall be assessed by the assessors, of the town, manor, district or precinct in which such lands shall respectively be, and if any such unimproved lands shall not be comprehended within the limits of any town, manor, district or precinct the supervisors of the county shall at the meeting, to be held in pursuance of this act, for electing three supervisors to superintend the execution of this act in the county, or at some subsequent meeting, annex such unimproved lands as last aforesaid to the adjacent towns, manors, districts or precincts in such manner as they shall deem most expedient, in order that the same may be assessed by the assessors of the town, manor, district or precinct to which they shall be so respectively annexed - That all such unimproved appropriated lands, shall be assessed, at what in the judgment of the assessors would have been deemed the value thereof in the year one thousand seven hundred and seventy five- And the assessors shall return the assessments of such unimproved appropriated lands to the commissioners in the said act, for raising monies to be applied towards the public exigencies of the State, mentioned, which commissioners shall with respect to such unimproved appropriated lands enjoy and exercise in all things similar powers and authorities, and be subject to similar duties, as by this law is given and prescribed to the supervisors to be appointed by virtue hereof with respect to appropriated improved lands, and the said tax hereby laid on such unimproved appropriated lands, shall in every other respect be raised in like manner as the tax on unimproved appropriated lands is directed to be raised in and by the said act. And whereas by the destruction of the estates and property of divers to persons of the subjects of this State, by the calamities of war and the want of means by their honest industry to repair their respective losses occasioned in manner aforesaid, some of them are rendered totally unable at present to pay any taxes, and others of them are so far impoverished, that a tax on their remaining property in the manner hereby above established would be an intolerable burden. Be it therefore enacted by the authority aforesaid, That the assessors, shall and are hereby authorized at their discretion either totally to omit such persons respectively out of their assessments, or to assess their remaining estates respectively, without having regard to the real value of the said estates respectively, any thing herein contained to the contrary hereof in any wise notwithstanding. And to the end that justice may be done to such parts of the State where assessments shall be properly made. And that the legislature of this State may he enabled to correct inequalities in assessments. to trans islature raised. Be it enacted by the authority aforesaid, That the several county treasu- County rers in this State shall transmit without delay to the treasurer of this treasurers State, certified under their respective hands, copies of the amount of the mit to legseveral sums paid into the respective county treasuries, as well between account the years one thousand seven hundred and sixty and one thousand of sums seven hundred and seventy, as on the last tax law of this State for government taxes, by each respective city, town, borough, manor, district and precinct, within the several counties respectively. And also that the Supervisseveral and respective supervisors, shall without delay transmit to the ors to treasurer of this State certified copies of the special assessments of fifty copies of pounds per thousand in the last mentioned tax laid on those who have special asgained by trade, merchandize, trafic or manufactory, since the twelfth day of December one thousand seven hundred and seventy six, with an arrangement of the names of the persons taxed, in their several places of abode; and that the treasurer of this State, shall lay the said certified copies, before the legislature at their next meeting. transmit sessments. faith paying tax. And be it futrher enacted by the authority aforesaid, That the public Public faith of this State, shall be, and is hereby pledged, to the inhabitants of pledged to such parts of the State, who shall bear and pay their equal and due pro- inhabitants portion of the tax to be raised by virtue of this act. That the legislature will at a future day, devise ways and means for discovering where the lands or personal estates within any ward, town, manor, district or precinct, have not been assessed at the full amount or value thereof, agreeable to the rate of assessing hereby prescribed, and for compelling such wards, towns, manors, districts or precincts, where it shall appear that the assessments were made at an under rate, to pay their deficiencies with interest for the same at the rate of six per cent per annum from the time when the same ought to have been paid. CHAP. 17. AN ACT, to lay a duty of excise on strong liquors, to appropriate the monies arising therefrom, and for the better regulation of inns and taverns within this State. PASSED the 2d of March, 1779. excise. I. Be it enacted by the People of the State of New York, represented Commisin Senate and Assembly, and it is hereby enacted by the authority of the sioners of same, That the following several persons shall be commissioners of excise for the several cities, towns, manors, districts and precincts within this State, that is to say, for the city of Albany, the mayor of the said city for the time being, and for each town, manor, district or precinct within this State, the supervisor or supervisors thereof, for the time being. That the said commissioners shall by writing under their To grant respective hands, grant to the several persons within the respective license. places for which they are severally hereby appointed commissioners, who shall apply for the same, licences to retail strong or spiritous, liquors under five gallons; And which licences shall continue in force from the time of granting the same, until the first day of March which will be in the year one thousand seven hundred and eighty, and no longer. mine To deter- That the said commissioners shall, within the respective places, for which amount to they are hereby appointed commissioners, determine and ascertain, what be paid for each respective person applying for such licence as aforesaid, shall pay for the same, as a duty of excise; and which sum so to be determined and ascertained, together with the sum of sixteen shillings as a fee to the said commissioner for granting such licence, shall be paid by the person applying for such licence, before such person shall be entitled to the same. Proviso as to certificate of character oath to be taken. Provided nevertheless, That the said commissioners shall not respectively grant a licence to any person, applying for the same as an inn to be fur- keeper or tavern keeper, to retail strong and spiritous liquors, to be nished and drank and consumed within their own houses, unless such person shall previously produce to, and lodge with such commissioner a certificate subscribed by two justices of the peace of the county residing nearest to the place of abode of such person and six substantial freeholders of the city, town, manor, district or precinct, in which such person so applying shall reside, certifying that such person is of good and honest fame and reputation, and well attached to the freedom and independence of the United States; and unless also such person shall produce and lodge with the commissioner a certificate signed by a justice of the peace, in the city, borough, town, manor, district or precinct, wherein, or nearest to that wherein the commissioner shall reside that the said person has taken before him the following oath of allegiance towit. Form of oath. Moneys received county treasurer. I, A B. do solemnly swear and declare in the presence of Almighty God, (or if of the people called Quakers declare and affirm) that I will bear true faith and allegiance to the State of New York, as a free and independent State; and that I will in all things to the best of my knowledge and ability, do my duty as a good subject of the said State ought to do; so help me God; and that it is necessary for the convenience and accomodation of travellers that such persons should be permitted to retail strong or spiritous liquors. And provided farther that the sum so to be determined and ascertained by the commissioner, for the licence aforesaid, shall be in proportion to the quantity of strong or spiritous liquors deemed to be retailed by each respective person, and shall not be less than two dollars, nor more than four dollars, for each month for which the said licence shall be granted. II. And be it further enacted by the authority aforesaid, That the comto be paid missioners shall from time to time pay the monies they shall respectively receive, as and for the duty of excise, to be raised by virtue of this act, into their respective county treasuries, to be applied towards defraying the contingent charges of the counties where the same shall be raised. Penalty for retail without license. III. And be it further enacted by the authority aforesaid, That any and ing liquors every person who shall after the first day of April next, retail strong liquors, without such licence first had and obtained the person so offending, shall for every offence forfiet the sum of ten pounds, with costs of suit, to be recovered in an action of debt in the name of the commissioner of the city, town, manor, district or precinct, where the offence shall arise, before any justice of the peace of the county, And when recovered paid and applied in like manner as aforesaid. And it is hereby expressly made the duty of the several commissioners, from time to time, as such offences shall arise, to prosecute for the penalty above inflicted. If commissioner IV. And be it further enacted by the authority aforesaid, That if any fails to pay commissioner shall refuse or neglect to pay into the county treasury, the over monies which he shall from time to time receive as and for the duty of same may excise to be raised by virtue of this act, or for the above penalties, all money such monies which he shall so from time to time detain, shall be recov- be recovered by erable from him, by suit to be commenced in the name of the treas- suit. urer of the county, on assumpsit for monies received to his use, in which action the defendant shall be held to bail, and the plaintiff shall be entitled to costs, as in other actions on assumpsit. determine paid for etc. Copies posted. ing greater V. And be it further enacted by the authority aforesaid, That the mayor, Officers aldermen and commonalty of the city of Albany in common council gated t convened, and the supervisors and assessors of each respective town, price to be manor, district or precinct, within this State, or a majority of them, shall victuals, every three months assize and determine the price of victuals, forage, liquors, lodging and liquors, to be taken by the several tavernkeepers and inn- to be holders within their respective jurisdictions, and shall forthwith cause Penalty copies of such assize to be left at the usual place of abode of each tavern- for receivkeeper or innholder, within their respective jurisdictions; and each and price, etc. every tavernkeeper or innholder shall place a copy of the said assize in the most public part of his house and if any such tavernkeeper or innholder, shall after being served with such assize in manner aforesaid, either directly or indirectly demand or receive from any passenger or traveller, any greater price for victuals lodging, forage or liquors, than shall be specified and prescribed by such assize; or refuse to shew such copy of the assize to any person who shall require the same; such tavernkeeper or innholder shall forfeit for every such offence the sum of five pounds, to be recovered in a summary way before any justice of the peace within the county where such tavernkeeper or innholder shall reside, in an action of debt, by any person that will sue for the same; And to be levied by distress and sale of the goods and chattels of the offender, by warrant to be directed to any constable of the city, town, manor, district or precinct where the offence shall arise. forthwith County VI. And be it further enacted by the authority aforesaid, That each and Payments every person who now is possessed of any monies which he may have to be heretofore received as a commissioner of excise, for a duty of excise, made to shall forthwith pay the same into the hands of the respective county treasurer. treasurers, to be applied in like manner as the duty to be raised by virtue of this act; and if any person so possessed of such monies, shall refuse or neglect to pay the same to the treasurer of the county, the same shall be recoverable from him, in like manner as is directed in the fourth clause of this act. sutlers nor rights named. VII. And be it further enacted by the authority aforesaid, and it is hereby Act not to provided, That nothing herein contained shall be construed to prohibit prohibit any sutler in the army, from retailing strong liquors without such licence to abridge as aforesaid, or to make void, abridge or any way lessen the several granted in rights, or privileges granted unto the cities of New York and Albany cities and the borough of Westchester by their respective charters, any thing contained in this act, to the contrary thereof notwithstanding. VIII. And be it further enacted by the authority aforesaid, That all Licenses licences or permits for retailing strong or spiritous liquors, granted, or to colony of be granted, in pursuance of any act of the legislature of the late colony New York, of New York, are hereby declared null and void. And that all acts of the legislature of the said colony for laying a duty of excise on strong liquors, shall be suspended during the continuance of this act; and that this act shall remain in force until the first day of March, which will be in the year of our Lord one thousand seven hundred and eighty, and no longer. granted by void, etc. Liquors not to be distilled from grain. Penalty for act. CHAP. 18. AN ACT to prohibit the distilling of spiritous liquors from grain. PASSED the 2d of March, 1779. I. Be it enacted by the People of the State of New York, represented in Senate and Assembly, and it is hereby enacted by the authority of the same, That no person or persons, within this State, do presume from and after the first day of April next to distill, or cause to be distilled, within this State any spiritous liquors from grain. II. And be it further enacted by the authority aforesaid, That if any violating person, or persons, shall at any time after the said first day of April next, distill,or cause to be distilled, any spiritous liquors, from grain, contrary to the true intent and meaning of this act, the person so offending shall forfeit for each offence, the sum of two hundred pounds, to the people of this State, to be recovered by suit in the name of the treasurer of this State, and when recovered, paid into the treasury thereof, in which suit, the defendant shall be held to bail as in actions of debt on specialty, and the plaintiff, or plaintiffs, shall be entitled to costs. Liquors not lawfully distilled liable to seizure and sale. Justice to issue warrant for seizure and sale. III. And be it further enacted by the authority aforesaid, That all spiritous liquors, distilled within this State, from grain, after the time aforesaid, shall be liable to be seized and sold, and the monies arising therefrom, after deducting the expence of such seizure, and sale, be paid into the hands of the overseers of the poor of the city, town, manor, district or precinct, where such seizure shall be made, and for the use of the poor thereof. IV. And be it further enacted by the authority aforesaid, That it shall be lawful for, and it is hereby expressly made the duty of each, and every justice of the peace, within the respective cities and counties, by warrant under their hands respectively, to be directed to any constable of the city, town, manor, district or precinct, where such spiritous liquors. shall be found, to cause all spiritous liquors, which by examining any witnesses on oath or affirmation, shall appear to the said justices respectively to have been distilled from grain, within this State, after the time herein above limited, to be seized and sold, and the monies arising from the sale thereof, after deducting such expences, as aforesaid, to be paid into the hands of the overseers of the poor for the use aforesaid. Preamble. Fees of sheriffs and constables. CHAP. 19. AN ACT, to allow to sherifs and constables, an increase of fees. WHEREAS the fees allowed to sherifs and constables, are at present very inadequate to the expence attending the execution of their respective offices. I. Be it therefore enacted by the People of the State of New York, represented in Senate and Assembly, and it is hereby enacted by the authority of the same, That the fees heretofore allowed to sherifs and constables, in civil suits, shall be increased in a four fold proportion; and that all |