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At the Capitol, in the City of Williamsburg, on Monday the third day of May, in the Near of our Lord one thousand Seven hundred and seventy-nine, and in the third year of the CommonWealth.
An act to explain and amend the acts of General Assembly, providing a supply of money for publick eacigen
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the commissioners and assessors of the tax, on the construction of the act of general assembly passed in the year 1777, entitled “An Act for raising a supply of money for publick exigencies;” and also one other act passed in the year 1778, entitled “An Act to amend an act entitled An Act for raising a supply of money for
publick exigencies;” some apprehending that they
should value lands at the rates at which they would sell in gold and silver, and not what they would sell in paper bills of credit of this commonwealth or of Congress; others, that they should value them as they
* Patrick Henry, esq. was governor at the commencement of this session; but during its continuance, Thomas Jefferson, esq. Was elected his successor. t None of the acts of this session are distinguished by chapters in the original, nor are they separated by sections Such only as were published in the Chancellors’ Revisal (edit. 1785) will be *. in this edition by sections, as they were in that, QI, X. . .
Thomas Jef. ferson, esq. governor.”
would sell, were all or a great part of the lands within the commonwealth, or within a county to be offered to sale at one time, and not at the sum at which they would sell if exposed to sale in moderate quantities as happens in the ordinary course of things; and others, that as the legislature had by the latter act only tre
bled the tax laid in the former, they intended thereby
Commissioners of tax, & assessors to
that no more than three times as much money should be raised, and of course that the valuation of the present year should be the same as it was the last, without any regard to the rise in the price of property since that time, all which constructions are contrary to the intention of the said acts; and in consequence of such differences of construction, very great inequalities have arisen in the rates at which property of equal value has been assessed in different counties during the present year: Be it therefore enacted by the General Assembly, That forthwith on the receipt of this act, the commissioners of the tax for the several counties and corporations shall call together their respective assessors, to meet at their courthouse at as short a day as may be in the present year, and in the subsequent years during the continuance of this act, at such time
as by the said first mentioned act is directed, and be
Oath of com
Their duty in assessing lands, lots in towns, &c.
ing there assembled, the said assessors shall take an oath or make affirmation as follows: “I do swear (or affirm) that I will when called on by the commissioners of the tax for my county, truly, candidly, and without reserve, declare the worth of the several kinds of lands within my county or corporation, as they would sell according to my opinion, if exposed to sale for ready money in paper bills of credit of this commonwealth or of Congress. So help me God.” Which oath or affirmation may be administered by any one of the commissioners: The said commissioners shall then proceed to describe the lands of their county in so many general classes, not exceeding six as their different natures or kinds may require, and shall call on each assessor singly, to declare under the obligation of his oath or affirmation, what he thinks each several kind of the said land would sell for by the acre, if exposed to sale in moderate quanti
ties according to the usual course of things for ready money, in paper bills of credit of this commonwealth or of Congress; which several opinions, together with