Whereas for want of a Proper method of taking an exact list of Tithables, great concealments have been made by evil Dispos'd Persons, to the great Damage of the Publick of this Province, We pray that it may be enacted

And it is hereby Enacted by his Excellency the Governour by and with the Advice of his Majesty'd Council and general Assembly of this Province That on or before the first Day of Janry. next after the Ratification of this Act all Masters and Mistresses of family's in the respective Counties within this Government shall upon Oath before the next Justice of the Peace give an exact list of each Tithable in his or her respective family or to him or her belonging; which lists the said Justice before whom the same shall be taken is hereby Directed to transmit under his hand to the next succeeding Court in each County under the Penalty of five Pounds Proclamation Money; which said Justice shall give the Party returning such list a Certificate of the same if requir'd.

And be it Further Enacted by the Authority aforesaid that if any Master or Mistress of any family within this Government or other Person shall Neglect or refuse to give a List of his or their Tithables as aforesaid, and so Yearly and every Year on or before the time limited in this, such Master or Mistress or other Person shall forfeit and pay the sum of ten Shillings Proclamation Money for every Tithable Person in his or her Family; And in case any Master or Mistress of any Family or overseer shall not return a true list of all the Tithable Persons in his or her Family, such Master Mistress or overseer for every Tithable Person in his or her Family not return'd shall forfeit and pay for every such Tithable so concealed the sum of five Pounds Proclamation Money.

And be it Further Enacted by the Authority aforesaid That all such Person or Persons being resident in any of the Countys of this Province at the time Tithables are to be Inlisted by this Act who have no house or Dwelling of his or their own in such County shall and are hereby required to Procure some House keeper to list him or them or that he or they list him or themselves in the same Manner Masters or Mistresses of Familys are required by this Act to list their Tithables under the Penalty of five Pounds Proclamation Money to be recover'd of such Person neglecting in the same manner as is by this Act hereafter Directed.

And be it Further Enacted by the Authority aforesaid That the Clerk of each County Court within one Month next after such list of Tithables is filed in his Office shall transmit one attested Copy of such list Yearly and every Year to the Treasurer of the said County and one Copy to the sheriff of said County and one other Copy to the Church wardens under the Penalty of five Pounds Proclamation Money.

And be it also Further Enacted by the Authority aforesaid That all and every white Person Male of the age of Sixteen Years and upwards all Negroes Mulattoes Mustees Male or female and all Persons of Mixt Blood to the fourth Generation Male and Female of the Age of Twelve Years and upwards, and no other Persons whatsoever, shall be Deem'd Tithables, and Law Usage or Custom to the contrary notwithstanding And Whereas at Present there is no Fund for Defraying the standing and Contingent Charge of this Government

Be it Enacted by the Authority aforesaid That the sheriff of each County within this Province between the first Day of January and the first Day of March next after the Ratification of this Act, shall levy and Collect of and from all the Tithable Inhabitants of this Government Yearly and every Year, a Poll Tax of five Shillings in Current Bills of this Province for each and every Tithable Person; which Money when Collected shall be paid by the Sheriff of each County within two Months after the same shall be paid to them, into the Public Treasury of this Province Deducting ten per Cent for Collecting.

And be it Enacted by the Authority aforesaid that all and every such Sum and Sums of Money which shall be raised Collected and Levyed by Virtue of this Act (the necessary charges of collecting managing and accounting for the same always Excepted) shall from time to time be accounted for upon oath and paid by the respective Sheriffs of the several Countys of this Province who are by this Act to Collect the same to the Publick Treasurers of this Province in their respective Divisions, that is to say, the several Sheriffs for the Counties of Currituck Pasquotank Perquimons Chowan Bertie Edgcombe Tyrril Beaufort and Hide shall account for the Monies Arising by Virtue of this Act in their respective Counties and pay the same to William Downing Esqr. at his Dwelling House in Tyrril County or where else he shall hereafter reside within the said County; and the several sheriffs of the Counties of Craven Carteret Onslow New hanover and Bladen shall Account for the Monies arising by Virtue of this Act in their respective Counties and pay the same to the Honorable Edward Moseley Esqr. at his House in New hanover County, or where else he shall hereafter reside in the said County; which said Publick Treasurers are hereby Impower'd to Administer an Oath to the respective Sheriffs that the return by them made is just and true.

And be it Enacted by the Authority aforesaid that William Downing Esqr. be and is hereby Appointed Publick Treasurer for the Counties of Currituck Pasquotank Perquimons Chowan Bertie Edgecombe Tyrril Beaufort and Hide.

And that Edward Moseley Esqr. be and he is hereby Appointed Publick Treasurer for the Counties of Craven Carteret Onslow New hanover and Bladen and such other Counties as shall hereafter be erected to the Southward of Craven County; which said Treasurers shall before they enter upon their said Offices respectively give Bond to our Sovereign Lord the King his heirs and Successors in the sum of one Thousand Pounds Sterling for the Faithfull Discharge of their said Offices; which Bond shall be Lodged in the Secretary's Office; which said Publick Treasurers shall Account upon Oath for all the Monies they shall receive by Virtue of this Act to the general Assembly of this Province.

And for the more certain Payment of what shall be this Act be Declar'd the standing charges of Government, Be it Enacted That the Salarys accruing and becoming due by Virtue of an Act Passed this Sessions of Assembly for Appointing Circuit Courts are to be understood to be the only standing charges of Government intended and meant by this Act; and it shall and may be Lawfull for the Governour or Commander in Chief for the time being to Issue his warrant to both or either of the said Treasurers to pay the same as soon as they shall become due and Payable; which said Treasurer or Treasurers are hereby required to pay the same. And for the better Paying and Satisfying the contingent charges of this Government

Be it Enacted by the Authority aforesaid that it shall and may be Lawfull for the Governour and Commander in Chief for the time being to issue his Warrant to the said Treasurers or either of them for the Payment of any Sum or sums of Money not exceeding five Hundred Pounds Current Bills per Annum for the Charges of all expresses which shall be sent by the said Governour or Commander in Chief (the Secretary of this Province or any one of the Council or which shall come from beyond Sea or from any other Province Directed to the Governour and Commander in Chief for the time being endors'd for his Majesties Service and Subscribed by the Person sending the same; as also for the Payment of any other necessary or extraordinary Charge which may Accrue for the service of the Government thô not mention'd in this Act; and the said Treasurers or either of them are hereby required and Directed to pay the same Accordingly out of the Publick Monies Arising by Virtue of this Act.

And be it Further Enacted that every Messenger or Express who shall be employed by any of the Parties aforesaid to convey any Letters Packets or Paper to or from one Place for the Service of this Province, shall have and receive the sum of two shillings and Sixpence Current Bills per Mile for himself and Horse for every Mile he shall be sent forward on any Mesage or Express in full Consideration of his going and returning, such Mileage to be computed from the Place where he received the Message or Express and no more.

Be it Further Enacted by the Authority aforesaid That all Messengers carrying such Publick Messages and Expresses shall be exempted from Paying any Ferriages that may Happen in his way in going and coming; And if any Person or Persons who shall keep any Publick Ferry within this Province shall refuse or Delay to Transport such Messenger or Messengers over their said Ferrys, he she or they so refusing and Delaying shall forfeit and pay the sum of ten Pounds Current Bill Money for every such offence to be recover'd by a Warrant before two Justices by any Person who shall sue for the same one half to the Parish where the Person so refusing or Delaying shall reside the other to the Person suing for the same.

And be it Further Enacted by the Authority aforesaid That the Salary of Six per Cent shall be allowed and paid to the said Treasurers out of all and every sum and sums of Money by them and each of them received paid and accounted for.

And be it Further Enacted That in case of the Death or Departure out of the Province or other legal Disability of the Treasurer's or either of them hereby Appointed That then it shall and may be Lawfull to and for the Governour or Commander for the time being with the Advice of his Majesty's Council to Appoint and Constitute such other Person or Persons in his or their Place or stead to execute the said Office untill the next session of Assembly giving such Bond and Security as herein before is Directed.

And be it Further Enacted by the Authority aforesaid That the Penalties and Forfeitures in this Act mention'd shall be recover'd in any Court of Record within this Government wherein no Essoin Injunction or wager of Law shall be Allow'd of, one half to the Informer or him that shall sue for the same and the other half to his Majesty his heirs and Successors, to be Applied for Defraying the Contingent Charges of Government. Provided that this Act shall continue in force for Six Years next after the Ratification hereof and no longer.

CO 5/333, fs. 23-[24a]
Repealed by an act of 1743. State Records, 23:212.