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At a General Assembly, begun and held at the Public Buildings,

in the City of Richmond, on Monday, the 2 ift day of Ottober, in the Year of our Lord, 1782.

1. W


An Act for Equalizing the Land-Tax.
HEREAS the land tax, as at present charged by the commiffion- Picanbie.

ers of the several counties, is found to be very unequal, and from experience of the past, it is certain that future valuations or allefiments (although attended with great expense and delay) will not produce that equality fo eisentially neceffary to the happiness of all the good citizens of this commonwealth: And whereas, by arranging the several counties whole foil and fituation are nearly similar, into districts, a standard value is produced, whereby the accounts of every person within the taid distriit may be juitly regulated for all charges on land hereafter to be imposed, and a rule eitablished whereby in future the tax upon landed property may be laid with ease and certainty, and collected with all possible equality: Be it enacted, that the counties within this commonwealth Mall be laid oft into four distriëls in manner following, that is to say: The counties of Accomack, Norsiump:on, Princeps dinne, Vor

Lands claffed by coul. full, Nanfimond, Iyle of Wight, Southampton, Surry, S.x, Prince George, Dinwiddie, Greensville, Brunjavick, Cheerfield, lienrico, Carles Ci'y, James Ciy, New-kent, York, Warwick, King Vuren, Elizabeto Ciry, Hatover, Glourfter, Middlefix, Ejjex, King Willium, Caroline, Spot;ylvania, Luncaller, Nort!.92berland, Richmond, Westmoreland, King George, Stafford, Prince William, G20:'land, Powhatan, Cumberland, Amelia, and Fairfax shall compose the first class. The counties of Loudoun, Fauquier, Culpeper, Orange, Louija, Fluvanna, Lunenburg, Mecklenburg, Prince Edward, Carlotte, 4!bemarle, Buckingham, Birkeley, Amberjt, Campbell

, Halifax, Bedford, and Frederick, shall compole the fecond class. The counties of Pittjylvania, Henry, Botitourt, Shenandoan, Rockingham, Augufta, Rockbridge, and Hampshire, ihall compose the third clits : And the counties of Washington, Montgomery, Greiniriir, Morongalia, Obiu, Fayette, Ytterson, and Lincoln, the fourth class. And Journ Prnacion, junior,

Commissioners apa and Samuei Jones, gentlemen, are hereby appointed to examine the returns inade pointed to regulate the of the valuations of the prelent year, and to ascertain the average price per jax by the adefluente. acre of all the lands in each couniy, within the districts a forelaid, and (carrying all fractions of a penny to the benefit of the revenue) by comparing the fame with the landard or average value of each district herein af.er declared, thall, and they are hereby empowered, directed, and required, by a just per ceniuge, to apply the difference to the account of every individual within the diftri.i, and add to or dedut from the same accordingly. And oke faid examiners thall, before they proceed on the busineis aforesaid, take the following cath, viz. 1 A. B. do folemnly swear that I will to the bijt of my skill and jaagment, ascertain the true average price per acre of the lands cuit,in ise se veTal courties of this commonwealth, agrecall to the returns made, and by comparing the fame to the fundard d; law established, will make out a jut aiesent of the la tax of every person charg:d in the said returns agreeable to this deb, und trwaja mit the fame as by lu-w required. So help me Gud. And each of the said exitminers, for their services herein, fhail receive from the treasures of this conmonwealth, by warrant from the auditors (which upon receipt of the books herein after mentioned, they are and shall be empowered to grant) the fun of three hundred pounds.

II. AND be it enacted, That the average or standard of ire firit ditrit is Standard taz of cach and shall be ten fhillings; the average or standard of the second distriet is na cials. shall be seven shillings and fix pence; the average or standard of the third district five shillings and fix pence; and the average or landard of the fourth district three shillings. And that the tax upon laná ihus equalized may be Crection by their doiy collected, the examiners aforesaid are hereby required to make out a book books. of ihe accounts of each county, and on or before we first day of Alay next transmit the same to the comunitioners of the tax for each cuicy herechter to be appointed, who shal grant recripta for the sa'ne, and the faid conly corasilicrers thall caule a copy of the case back to be delivered to sil: thoi, in

three ye-18.

1782. 45$

A P P E N D I X. or before the fifteenth day of the said month, by which the sheriff shall proceed to collect from every person named therein, the sum charged in the said book and no more. And the said 'examiners are hereby required to make up a separate book, or books, for each class of counties, in which each county shali be separate and distinct, arranging in alphabetical order the charges against every individual in each county, which said books shall be kept in the audi

tor's office. Commissioners the

11. AND to prevent loss and confusion in consequence of alienations of tax to be chofen for property, as well as that all lands within the several counties which now are

vacant and may hereafter be taken up, or which may not have been valued by the county commissioners for the present year, may be charged with a juft and proper tax; Be it enacted, that the court of each county within this commonwealth Mall, at their sessions in the months of March or April, nominate and appoint two fit perlons to execute the office of commissioners of the tax within the fame, who ihall remain in office three years from the time of their appointment, which laid commiflioners, before they enter upon the duties of their of

fice, shall before the court of the said county, take the following oath, to wit: Their oath.

I A. B. de folemnly frear, (or afirm, as the case may be ) that I will diligent enquiry make of all lard's within the county, which have not heretofore then valued, ana a juft valuation therrof make, agreeable to that of other lands of equal qualily and fituation witi in the said county; alfa of all alienations or partitions which may be mace, an: in all other matters and things discharge the duties of my office agreenble 10 law, with diligence and impartiality, ro the best of my skill and judgment. So help me God. And in case of the death, retural, or disability to act, of the laid commissioners, or either of them, the county court as afore

faid thall, at any time, appoint others in their place. That it ihall be the duty Dury in case of aliena. of the laid comin:flioners, in all cases of alienation or partition within their lions of partitionis.

said county, from the time of delivery to the sheriff of the book for collection in any one year, to the same time in the next succeeding year, to go upon the land io alienated or divided, and valuing the fame at a price equal to other lands in the faid county similar in soil and situation, shall give a credit to the penoncipofing of the same, and charge the purchaser or receiver with the tax payabie thereon, and in like manner in caies where lands have not been heretofore valued, or where lands which now are vacant and may hereafter be taken up, the said county commissioners hall, and they hereby are required in y.due the lame, and charge the owner thereof with the tax in manner afore. i.id. And the said county commissioners shall annually, within two months after delivery to the theriff of the book or lift for collection, make return to the auditor's office of all alterations in the county book by addition, alienation, or partition, as aforesaid, that corresponding entries may be made in the book for each county kept at the said ofice, and shall make such additions or

a'terations in the list or book by them to be delivered for the collection of the To corrent former es. current year. The faid commissioners shall also, and they are hereby required

upon application and full proof to thein made, to correct all errors which may have been made by the former commissioners, either with relpect to the quantity of lind or to the owneríhip thereof, and charge or give credit for the dane; and for every entry of alteration or alienation, the said commiflion

ers may dezvani and receive the sum of five shillings. Lineo converance

IV, AND 10 enable the county commissioners to make full and just valu2010 poedini 20s to be ations and rele:ns as alorelaid, Be it enacted, that the clerk of the general turn id;

court iall, on or before the firit day of May in every year, transmit, and the cierk of the county c urt deliver to the said commissioners, a list of all conreyances or partitions within the preceding year in the respective courts admitted to record, cersitying the quantity and titution of the land so conveyed, and at the perch: fer orieller Mall not before the said first day of May, have satisfied the rain commissioners as to the just value of the land, the same shall be charged as land of the best quality in the said county; and in cases of land which may now be vacant, the register of the land-office shall, and he is hereby required

to transmit, on or before the first day of April, in the year one thoutand leven and of patents.

hundred and eighty-four, to the commissioners of each county, a list of all grants arted from his office, or made out for vacancies within the said county, tince thelirli day ci January last, and in like manner before the first day of April in cachlucceeding year, of all grants issued or made out within the year precedng to be by thrm valued and charged as aforesaid, for which valuation they tulle parti by the public, at the rate of two thillings and fixpence for erers birdreci acrescentained in the laid grant; and in cales of partition, by will

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