Retailers,

&c. once in 6 months to

exhibit a Maniteston oath.

And all Retailers and Confumers of any Articles subjected by Law to the Payment of Excise, shall once in fix Months, that is to say, on or before the first Day of January, and July in each Year, exhibit to the Collector of Excife or his Deputy, a true Manifest in Writing, on Oath, of all fuch Goods on which the Excise hath not before been paid, and shall produce the original Invoices, or Bills of Parcels thereof as Vouchers, Shall produce and shall, if required, give true Copies of all fuch Invoices or Bills of invoices, &c. Parcels to fuch Collector or his Deputy, and shall pay the Excife by Law required on such Articles, or secure the fame with Surety to the Satisfaction of such Collector or his Deputy, payable to the Treasurer of this State, one Half thereof at the End of three Months, and the other Half at the End of twelve Months from the Date of fuch Securities, and Interest after payable until paid. And the Oath to be taken as aforesaid, shall be in the Words following, viz..

"YOU fwear by the Name of the Everliving GOD, that the Manifest you now exhibit to me is true, and that the Prices set to the Articles "therein enumerated, are the Prices at which those Articles were bona "fide bought, and that the fame contains all the Articles you have on

Hand, or have fold by Retail, or confumed, or otherwise disposed of Oath. "within fix Months last past, subjected by Law to the Payment of Excife, on which the Excise hath not been paid, nor fecured to be paid; and that "the Invoices you now exhibit are the true Invoices, containing all the " Articles specified in said Manifeft."

So help you God.

And every such Retailer or Confumer who shall neglect or refuse to observe and keep the Laws that are or shall be made and in force concerning Excife, and being duly convicted thereof, shall pay a Fine to the Penalty. Treasurer of this State, to the Amount of Fourfold the Sum of the Excife, which in the Judgment of the Court that shall have Cognizance thereof, fuch Perfon or Perfons so neglecting or refusing ought to have paid, and shall pay Cost of Profecution.

sentment.

And it shall be the Duty of the Collector of Excife in each County, or his Deputy, as often as once in fix Months, to make due Presentment to Collector to the Court of Common Pleas, in their respective Counties, of all Breaches of make prethis Act, or to an Assistant or Justice of the Peace, where, in the Opinion of fuch Collector the Nature of the Offence doth not require a greater Penalty than by the Laws of this State, such Assistant or Justice of the Peace may give Judgment for, and upon fuch Complaint such Assistant or Justice of the Peace may proceed to give Judgment for a Penalty not exceeding four Pounds.

And all Prosecutions now depending against any Perfon or Persons for the Breach of any Laws concerning Excife, shall cease and determine upon his or their first conforming to this Act, by paying the Excife according to the Provisions thereof, and the Interest thereon from the Time such Excise ought to have been paid, and paying Cost of fuch Profecution; any Law of this State notwithstanding.

Former pro

fecutions to cease on pay ment, &c.

An

344

Naval-Offcers, &c. render ac

count to the Pay-table.

Excife. Societies. Listers.

An Act in Addition to, and Alteration of an Act, in
further Addition to an Alteration of an Act for le-
vying and collecting a Duty on certain Articles of
Goods, Wares and Merchandize imported into this
State by Land or Water, and one other Act for lay-
ing an Excife on sundry Articles of Confumption
within this State.

B

E it

enacted by the Governor, Council, and Representatives, in General Court afsembled, and by the Authority of the fame, That the several Naval-Officers, Collectors of Impost, and Collectors of Excife, duly appointed and qualified, shall on the first Days of April and September annually, render to the Committee of Pay-Table, a true Account of all the Monies collected, and several Kinds of Securities received for Impost or Excife by them or their Deputies, and pay and deliver to the Treasurer of this State, the Monies collected, or Certificates for Interest received as aforefaid, taking duplicate Receipts therefor, one of which shall be by them lodged in the Office of the Committee of Pay-Table; any Law to the contrary notwithstanding.

And be it further enacted by the Authority aforesaid, That the Collectors Pay-Table to of Excife, in rendering their Accounts as aforesaid, shall state the Amount fend a copy of the Excife received in each Town from which they are impowered to to the Clerk collect, as also from the Individuals; and that the Committee of Pay-Table of the County shall from Time to Time tranfmit a Copy of the Account of Excife, rendered by the Collector of Excife to the Clerk of the County Court in the County to which faid Collector belongs.

Court.

Preamble.

An Act in Addition to a Law of this State, entitled,
"An Act for forming, ordering, and regulating So-
"cieties."

WHEREAS in and by faid Alt where two, or more Societies constituted by
Act of the General Assembly, have the fame Limits, and Boundaries, and
there happens to be new Inhabitants within faid Limits, provision is made to
which of faid Societies they shall belong; but no provision is therein made to
which of the faid Societies the Taxes arising on the Lands of non-resident Pro-
Prietors shall belong, which occafions much Difficulty and Dispute; which
to prevent,

B

E it Enacted by the Governor, Council, and Representatives in General Society taxes Court afsfembled, and by the Authority of the fame, That in all Cafes on non-refi- where there now are or hereafter shall be, two or more Societies within dents where the fame Limits conftituted as aforesaid, the Society Taxes arifing on all payable. Lands and other Estate belonging to Non-Resident Proprietors, shall be, and belong to the Society lowest in the List within such Limits which fupport the Ministry by taxing.

Meadow

An Act in Addition to an Act for the direction of
Lifters in their Office and Duty.

E it

BB Enacted by the Governor, Council, and Representatives, in General

Court afsembled, and by the Authority of the fame, That all Meadow

landsin Mid. Lands in the Towns of Middletown, Haddam, East-Haddam and Chatdletown, &c. ham,

1

1

1

ham, in the County of Middlesex, whether improved for Plowing or Mowing, fhall be set in the Lift at Fifteen Shillings per Acre, except Bog howset in the Meadow, which Bog Meadow, and all other Lands in faid County of lift. Middlesex, and in the County of Tolland, shall be set in the Lift at the fame Rate as the Lands in the Counties of New-London and Windham.

An Act in Addition to an Act, entitled, "An Act for conftituting Judges and Justices of the Peace in this State, and for impowering and directing them in their respective Offices."

E it

BE

Enacted by

the Governor, Council and Representatives, in General

Court affembled, and by the Authority of the fame, That for the future Uncle, &c. where it shall so happen, that there shall be so near a Relation between by marriage any Judge or Justice, and any of the Parties, as between Uncle and Ne- not to judge. phew, either by Nature or Marriage, such Judge or Justice shall have no Power to Vote, or give Sentence therein; any thing in faid former Act notwithstanding.

An Act for the Encouragement of raifing Sheep.

E it

BE

credited in

enacted by the Governor, Council and Representatives in General Court afsembled, and by the Authority of the fame, That all Owners of any Sheep in this State, after the first Day of January 1787, may annually during the Continuance of this Act, infert, and certify in their several Lifts of Polls and Rateable Estate, given into the Lifters of the refpec- Sheep to be tive Towns to which they belong, an Account of the Number of grown lifts. Sheep which they severally owned at the Time of shearing, from which a Coat, or Fleece of Wool was shorn, or taken in the Season next preceding the giving in such List while their Property. And thereupon the faid Lifters in making up the Lifts of Estate as aforesaid, shall credit, and deduct from the Sum Total of the Lifts of fuch Owners of Sheep, to the Amount and at the Rate of Four Shillings per Head for each fuch Sheep shorn as aforesaid. And the faid Lifters shall also annually tranfmit to the General Assembly, in their Return of the Lifts of their refpective Towns, the whole Number of Sheep in each Town, inferted in the Lifts as aforesaid.

be four

Be it further Enacted and Provided, That if such Lifters by inspecting the Lifts of rateable Estate as the Law directs, shall find that any Person or Persons have inferted in their said Lift, any greater Number of Sheep than Persons givwere actually owned and shorn as aforesaid, it shall be the Duty of ing falfe lifts fuch Lifters to add to the List of fuch Perfon or Persons the whole Sum folded. which by Virtue of this Act they had deducted; and also at the Rate of Sixteen Shillings per Head for each furplus Number inserted as aforefaid.

Be it further Enacted by the Authority aforesaid, That any Number of Sheep, not exceeding Twenty, the Property of any one Person, shall not Sheep exbe liable to be taken, or disposed of by Warrant, or Execution for any empted from Tax or Debt whatsoever, from and after the rifing of this Affembly, and executions, during the continuance of this Act; and this Act shall be, and remain in force until the first Day of January, which will be in the Year One Thoufand, Seven Hundred and Ninety.

&c.

346

Additional

duty on nails imported.

Provifo.

Duty.

An Act in Addition to a Law of this State, entitled, "An Act for levying and collecting a Duty on certain Articles of Goods, Wares and Merchandize, imported into this State by Land or Water."

B

E it Enacted by the Governor, Council and Representatives in General Court afsfembled, and by the Authority of the same, That a Duty of One Half Penny lawful Money, in Addition to any Duty already laid, shall be paid on each Pound of Nails imported into this State by Land or Water, from and after the first Day of January next, for the Term of five Years, to be collected and paid in the fame Manner as is already provided by Law in regard to Duty on other Articles.

Provided, That nothing in this Act shall extend to Nails wrought of manufactured in these United States.

ACTS and LAWS,

Made and passed by the General Assembly of the State of Connecticut, in America, holden at New-Haven, on the second Thursday of October, Anno Dom. 1786.

347

An Act in Alteration of a Law of this State, entitled, " An Act vesting the United States in Congress af" sembled, with Power to regulate the Commerce " of the United States."

W

HEREAS the Powers and Authorities given and granted, are
by said Act to continue in Force for the Term of Fifteen Years,
from the Time of passing said Act; which is dissimilar in Point Preamble.

of Duration, to the Authority granted by other States, for the Purpose of
regulating Trade. To remedy which Inconvenience,

Be it enacted by the Governor, Council, and Representatives, in General Court affembled, and by the Authority of the fame, That the Powers and Authorities given and granted to the United States, in Congress affembled, by the aforesaid Act, shall continue and be in Force for the Term of Fifteen Years, from and after the Time Congress shall begin to exercise the same, any Thing in said Act notwithstanding.

Powers, &c. gress, to continue 1 5 years from, &c.

granted Con