Whereas the Collection of the Arrears of Taxes due to Francis Locke, Andrew Allison, Griffith Rutherford, and William Temple Coles, former Sheriffs of the County of Rowan, is, from the great extent and mountainous Situation of the said County, as it stood before the late Division, extremely difficult and expensive, and it being doubtful whether a Sheriff is intitled to any Fee for going to the Respective Habitation of the Person in arrear:

Be it Enacted, by the Governor, Council, and Assembly, and by the Authority of the same, That the said Francis Locke, Andrew Allison, Griffith Rutherford, and William Temple Coles, shall, within Six Months after the passing hereof, respectively advertise and attend at five different places, in the said County of Rowan, as it stood undivided, to receive and collect such arrearages of Taxes as shall be due to either of them from the Inhabitants thereof: And every person or persons, who shall neglect to appear at either of the times and places appointed and pay their Taxes, and to whose House the said Sheriffs, or either of them, are obliged to go to collect the same, shall pay the said Sheriff the sum of Two Shillings and Eight pence, Proclamation Money, for his Trouble; any Law, Usage, or Custom, to the Contrary, notwithstanding.

Provided nevertheless, That nothing herein contained shall extend to delay any Suit or process against either of the said Sheriffs, or their Securities, by the Treasurer, for the Recover of the Taxes for which such Sheriffs are respectively accountable.

CO 5/340, fs. 242-242b