JOHN HENRY, Efquire, Governor.

1797.

the number of flaves of each defcription within this act, and the weight of plate,
and the value of each of the above fpecies of property, and all other real and
perfonal property, and the value thereof, and the amount of the value of the
whole real and perfonal property of every perfon in his diftrict, and the amount
of the value of all real and perfonal property in the diftrict, and fhall return,
with his certificate, an alphabetical lift of the names of all perfons whofe pro-
perty he fhall value; and if any affeffor cannot difcover the owner of any real or
perfonal property in his diftrict, he fhall value and mention the fame in his re-
turn, and note that the owner is unknown.

C H A P.

LXXXIX.

XVII. And be it enacted, That the following fpecies of perfonal property
fhall be valued at the refpective fums following, to wit: Every male and female
flave, from eight to fourteen years of age, fifteen pounds current money; and
every male flave, from fourteen to forty-five years of age, forty-five pounds like
money; and every female flave, from fourteen to thirty-fix years of age, thirty
pounds like money; male and female flaves under eight years of age, and male
flaves above the age of forty-five years, and female flaves above the age of thirty-
lix years, to a true proportioned value to male and female flaves above or under
thofe ages; and fhall return, in their certificate, the number of negroes of each
perfon above the faid ages, with their valuation; and if any flave fhall not be
perfect in his limbs or fight, or from the want of health, or any vifible infirmity,
fhall be rendered incapable to perform his ufual and proper labour, the affeffor
fhall make a reafonable abatement for fuch cafes, and fhall note the fame in his
return; and filver plate eight fhillings and four-pence like money per ounce; and
the other articles of perfonal property fhall be left to the difcretion and judge-
ment of the feveral affeffors, who fhall eftimate the fame at its actual worth, in
ready money, made current by law; provided, that the faid affeffors fhall be at
liberty, and are hereby directed, to eftimate male flaves, who are tradefmen, at
fuch value as they may adjudge them to be worth, regarding their refpective
trades* and their proficiency therein.

Valuation of
flaves, &c.

XVIII. And be it enacted, That no perfon whole property fhall not be af-
feffed to the amount of thirty pounds current money, or who fhall not have a
freehold of fifty acres of land, fhall be liable for, or chargeable with, any tax,
affeffment or charge, to be impofed in virtue of this act.

Perfons not
liable to any
tax.

XIX. And be it enacted, That there fhall be allowed to every commiffioners
and clerk, appointed or .to be appointed in virtue of this act, the fum of fifteen
fhillings current money for. every day he fhall act as commiffioner or clerk by
virtue of and according to the provifions of this act; and there fhall be allowed
to every affeffor to be appointed in virtue of this act, a fum not lefs than ten
pounds current money, nor exceeding forty pounds current money, in the dif-

cretion of the commiffioners of the tax, according to the duty which he fhall be
required to perform; which fums fhall be refpectively laid by the juftices of the
feveral counties of this ftate, and levied and collected by the fheriff or collector,
in the difcretion of the juftices, in the fame manner, and at the fame time, that
other county charges are laid, levied and collected, with the ufual commiffion
for collecting the fame.

Allowance to
commiffion-

ers, &c.

XX. And be it enacted, That if any perfon, who ought to be affeffed by vir-
tue of this act for any real or perfonal property, fhall, by removing his or her

effects from the county where they ought to have been valued, or by any other
fraud or device efcape, and not be taxed, and the fame be proved before any one
of the commiffioners, or any juftice of the peace for the county where fuch per-
fon refides, at any time within one year next after his property ought to have
been valued, every fuch perfon fhall be charged in the county where he or fhe is
found, upon proof thereof, double the value of the fum he or fhe ought to have
been rated by this act, and the fame fhall be collected from fuch perfon by the
collector of the county where he or fhe fhall be found; and if any perfon fhall
remove his or her property as aforefaid, for the purpofe aforefaid, and the fame
fhall thereby, or by any other fraud or device, efcape being affeffed, fuch perfon,

Penalty on

perfons re-
moving their
effects, &c.