Anno Regni Gulielmi& Mariae, REGIS& REGINAE, Angliae, Scotiae, Franciae& Hiberniae, QUINTO. An ACT for granting to King William and Queen Mary the Rate of One Penny per Pound upon the clear Value of all the Real and Personal Estates, and Six Shillings per Head upon such as are not otherwise ranted by this Act. To be employed by the governor of this Prov●nce of Pennsilvania and Territories thereof, for the Time being, towards the Support of this Government. SInce it hath pleased the King and Queen to take the Government of this Province and Counties into Their own hands, and supply the absence of our Proprietor, by so worthy a Person, who gave us such great Assurances of his good desires to preserve and confirm us in our Rights and Liberties: We the Representàtives met in general Assembly, with humble Submission to the King and Queens Pleasure therein, and with all dutiful acknowledgements of their Care and tender Regard to the reasonable Laws and Constitutions, as well as Protections of this Government, do humbly present the said King and Queen with the free Gift of the Rates and assessments herein after-mentioned, which we desire they would please to accept of, as a Testimony of our dutiful Affections towards them; and we do likewise desire that the King and Queen would be pleased to give and allow one half thereof to Benjamin Fletcher, Captain General and governor in Chief in and over this Province and Country, &c. that it may be so enacted. Be it therefore Enacted by the governor, Council, and Representatives convened in General Assembly, and by the Authority of the same, That all and every Person and Persons within this Government, having any Personal Estates, either in their Possessions, or in the Possessions of others, in trust for them, over and beside the Household Goods and Implements they use, and such Sums of Money as they really owe or ought to pay, shall yield and pay to the use aforesaid, after the rate of One Penny per Pound. And to the end that this Tax may be laid with as much Equality and Indifferency as may be, upon all Lands within this Government, and that a due regard may be had to the many Tracts of uncultivated and unprofitable Lands, which produce rather a Charge than Profit to the Owners thereof, Be it Enacted by the Authority aforesaid, That all Lands, and other Real, as also the Personal Estates shall be, and are hereby charged f●r one Year only, and no longer, with One Penny for ever, Pound clear Value. And be it further Enacted by the Authority aforesaid, That all Free-men within this Province and Territories, who have been out of their Servitude by the Space of six Months, and shall n●t be otherwise ranted by this Act, nor worth one hundred Pound, shall pay unto the Use aforesaid the Sum of Six Shillings per Head. Pr●vided always, That our chief Proprietary and his late Deputies in Government shall not be assessed or otherwise chargeable by virtue of this Act. Provided also, That no Person or Persons shall be taxed by this Act who have a great charge of Children, and become indigent in the World, and are so far in debt that the clear Value of their Real and Personal Estate doth not amount to thirty Pounds. And be it further Enacted by the Authority aforesaid, That for the better assessing, ordering, levying and collecting the several Sums of Money, so to be paid as aforesaid, and for the more effectual putting this Act in Execution, It shall and may be lawful for all or any two or more of the Members of this Assembly, within the Respective Counties for which they serve, to call to their assistance three of the Justices, or other substantial Free-holders of the respective Counties, and within two Months after the publication hereof, to meet together at such place or places within each County, as they shall respectively agree upon, in order to assess the Rates mentioned in this Act, and also to appoint Receivers or Collectors to receive or gather the same. And after such Meeting had, the said assessors shall by Warrant from some Justice of the Peace of the proper Country, cause the Constables within the said County, to bring in Cirtificates in Writing of the Names of every person residing within the Limits of th●se places; with which they shall be charged; and of the Substances and valves of every of them, who are to be ranted by this Act; which said Constables shall be paid or allowed by the Collectors three Pence per Pound for their trouble therein. And the said assessors are hereby enjoined, to assertain and inform themselves, by all lawful means they can, of the true Valuation of the clear Estates, both real and personal, within those Counties and Limits, with which they shall be charged respectively. And being so thereof ascertained, they are to assess themselves, and others for and in respect of the said Estates, according to Rates afore-mentioned, having due regard to the ability of the people, and to the unprofitable Land they hold, and thereupon to appoint such and so many Collectors or Receivers thereof as they the said assessors shall think fit, within their respective Limits; for which service the said assessors shall receive or be allowed six pence per Pound out of the said assessment. And be it further Enacted by the Authority aforesaid, That the Rates, assessments and Taxations aforesaid, shall be made and ascertained with what Expedition may be, so that the m●iety or half part thereof may be levied, collected and paid in to the Receivers respectively on or before the tenth day of the ninth Month next, and the other half thereof on or before the tenth day of the s●c●nd Month, in the Year 1694. at such places as the said assessors shall appoint. Which said assessments, with the Names and several valves of their Respective Estates, together also with the real Sums levied by this Act, shall be returned and fairly certified by the said Collectors to the next General Assembly, after the same is assessed, as aforesaid. And be it further Enacted by the Authority aforesaid, That if any of the said assessors shall neglect or refuse to make such assessments, as by this Act is required, or in case the Collectors, so as af●resaid chosen, shall deny, neglect or refuse to collect any sum or sums of Money, in form afore-mentioned assest, and be convicted thereof, shall be fined at the discretion of the Justices of the respective County Courts. And be it further Enacted by the Authority aforesaid, That if any Person or Persons whatsoever within this Government, who shall be assest or ranted any sum or sums of Money, by virtue of this Act, to be levied, shall deny, refuse or delay to pay the same, that then it shall and may be lawful for any such Collector, by virtue of a Warrant under the Hand and Seal of any Justice of the Peace for the County where such Offender shall reside, who by virtue of this act are reqnuired& authorised to grant such Warrants to levy the same by distress and sale of such person or persons Goods and Chattels, returning the Over-plus, if any be, to the Owners, after the sum assessed or distrained for, with all Charges, are deducted. And be it further Enacted by the Authority aforesaid, That the Moneys or Effects gathered and received by the said Collectors within their respective Limits, by virtue of this Act, shall from time to time be duly paid to such Treasurer or Treasurers as shall be appointed by the Governor to receive the same, whose Receipts shall be a sufficient Discharge unto such Collectors, which said Collectors for gathering the said particular Sums, shall retain in their hands respectively, for every Twenty Shillings by them paid in, as aforesaid, the sum of One Shilling, as a Reward for their pains and service. Provided always, That if any person or persons certified, assessed or ranted, for or in respect of any Estate, for which by this Act he or they is or may be ranted, do find him or themselves aggrieved with such rating, and do within ten days after complain to any three of the Assessors, that signed or allowed his or their Rate, who shall within ten dayes after such Complaint particularly examine the person complaining, or any other person, touching the value of the Complainants real and personal Estate, and there-upon the said assessors shall abate, defaulk, or increase the said assessments, according as Complainants shall appear to be worth, either by the parties own attest or proof of others. And be it further Enacted by the Authority aforesaid, That if any person be sued for any thing done in pursuance of this Act, such person so sued may pled the general Issue, and give this Act a●●●●ecial Matter in Evidence; and if the plaintiff or Prosecutor 〈…〉 be ●ast, the Defendant shall recover triple Damages. 〈…〉 Th●● none shall be hereby 〈…〉ed by virtue of this Act, for any neglect or miscarriage in the Execution thereof, but within one year after such Offence. Provided also, and be it further Enacted by the authority aforesaid, That the several Collectors shall gather and receive the respective sums assessed, as aforesaid, in currant Money of this Province, or for want thereof in good Merchantable Country Produce at the currant Market price.