A.D. 1765. intitled "An Act concerning masters and apprentices," passed the twentyeighth day of February, in the year of our Lord one thousand seven hundred and forty; and also an Act intitled "An Act for the better security of this Province against the insurrections and other wicked attempts of negroes and other slaves," passed the seventh day of May, in the year of our Lord one thousand seven hundred and forty-three; and an Act intitled "An Act for the better ordering and governing negroes and other slaves in this Province," passed the tenth day of May, in the year of our Lord one thousand seven hundred and forty; except such parts of the last above mentioned Act as were repealed, altered or amended by a subse- quent Act, intitled "An Act to prevent the inveigling, stealing and carrying away negroes and other slaves in this Province, and to prevent the carrying away of schooners and pettyaugas, and also for repealing so much of an Act intitled an Act for the better ordering and governing negroes and other slaves in this Province, as relates to the time in which offenders that are apprehended shall be tried, and giving the justices and freeholders a power to postpone the trial of offenders," passed the eleventh day of May, in the year of our Lord one thousand seven hundred and fifty-four; and by another Act intitled "An additional Act and explanatory Act to an Act of the General Assembly of this Province intitled an Act for the better ordering and governing negroes and other slaves in this Province, and for continuing such part of the said Act as is not altered or amended by this present Act for the term therein mentioned," passed the seventeenth day of May, in the year of our Lord one thousand seven hundred and fifty-one; and also an Act intitled "An Act for appropriating the duties imposed by law on goods, wares and merchandizes imported into, and exported out of, the port of Beaufort, Port Royal, for the term therein mentioned, toward building and keeping in repair a pilot boat or boats to attend the bar of the harbour of the said port, and for the better settling and regulating the pilotage of the said harbour, and for appointing a comptroller and a receiver of the country duties for the said port, and for obliging all ships and other vessels trading to the said port, to pay powder money," passed the sixteenth day of May, in the year of our Lord one thousand seven hundred and fifty-two; except such parts of the said Act as relate to the appointment of such comptroller and receiver; and an Act intitled "An Act for allowing of discounts, and for repealing all former Acts. and paragraphs of Acts of the General Assembly of this Province relating to discounts," passed the seventh day of April, in the year of our Lord one thousand seven hundred and fifty-nine; and also an Act intitled "An Act to restrain and prevent the too frequent sales of goods, wares and merchandizes by public auction or out-cry in Charlestown, and for the better regulation of such sales," passed the seventh day of April, in the year of our Lord one thousand seven hundred and fifty-nine; and an Act intitled "An Act for preventing, as much as may be, the spreading of malignant and contagious distempers in this Province, and for repealing the former Acts and paragraphs of Acts, heretofore made for that purpose," passed the seventh day of April, in the year of our Lord one thousand seven hundred and fifty-nine; and also an Act intitled "An Act for the more effectual relief of insolvent debtors, and for that purpose putting in force and effectually carrying into execution in this Province, such part of an Act made in the Parliament of Great Britain in the second year of his present Majesty's reign, intitled "An Act for the relief of debtors with respect to the imprisonment of their persons," as is thereinafter mentioned, and to repeal the several Acts of Assembly now of force in this Province for the relief of insolvent debtors," passed the seventh day of April,

in the year of our Lord one thousand seven hundred and fifty-nine; and A. D. 1765. an Act intitled "An Act for establishing and regulating the artillery company, which was formed out of the militia in Charlestown," passed the thirty-first day of July, in the year of our Lord one thousand seven hundred and sixty; and also an Act intitled "An Act for the establishing, keeping and maintaining a watch company for preserving good orders and regulations in Charlestown," passed the twenty-fifth day of July, in the year of our Lord one thousand seven hundred and sixty-one; and such part of an Act intitled "An Act for appointing commissioners to lay out a road or causey over Lynch's Island, situate in Santee River, and for establishing the ferries therein mentioned," passed the eleventh day of March, in the year of our Lord one thousand seven hundred and thirtyseven, as relates to the ferries established by the said Act; and also an Act intitled "An Act for amending an Act intitled an additional and explanatory Act, to an Act intitled an Act to impower the several commissioners of the high roads, private paths, bridges, creeks, causeys and cleansing of water passages in this Province of South Carolina, to alter and lay out the same for the more direct and better convenience of the inhabitants thereof," passed the seventeenth day of May, in the year of our Lord one thousand seven hundred and fifty-one, except such parts of the same as were repealed, altered or amended, in and by two other subsequent Acts, passed the eleventh day of May, in the year of our Lord one thousand seven hundred and fifty-four, the one intitled "An Act for ascertaining the district for cleansing, cutting and keeping in repair the creek or cut commonly called the Hawl-over," and the other intitled "An Act appointing commissioners for repairing and keeping in repair the bridge over Combahee river, from the causey to the town of Radnor, and commissioners for rebuilding and keeping in repair the bridge over Wappoo Creek, in the parish of St. Andrew, and declaring the said bridge, and Hooper's bridge in the said parish of St. Andrew, to be parish bridges, and appointing commissioners for the said bridge;" and an Act intitled "An Act for the better restraining of seamen from absenting from their service, and for encouraging the apprehending and securing of fugitive seamen, and to discourage frivolous and vexatious actions at law being brought by seamen against masters and commanders of ships and other vessels," passed the seventeenth day of May, in the year of our Lord one thousand seven hundred and fifty-one; and also an Act intitled "An Act for repealing an Act passed the seventh day of October, in the year of our Lord one thousand seven hundred and fifty-two, amending the sixth and seventh paragraphs of the Act commonly called the general duty Act," passed the twenty-fifth day of July, in the year of our Lord one thousand seven hundred and sixty-one; and an Act intitled "An Act appointing Charles Garth, Esq. agent to solicit and transact the affairs of this Province in Great Britain," passed the nineteenth day of May, one thousand seven hundred and sixty-two, be, and they are hereby declared to be, revived, continued and enacted, to be of full force and virtue, for and during, and unto the full end and term of three years from and after the passing of this Act, and from thence to the end of the then next session of the General Assembly, and no longer.

II. And whereas, several of the said Acts, by the last prorogation of the General Assembly, on the eighth day of January in this present year, one thousand seven hundred and sixty-five, became expired, and null and void, whereby if provision be not made to prevent it, actions and suits at law, accrued or brought, and defences made or pleaded, and other proceedings had pursuant to, under or by virtue of the said Acts, or some of them, VOL. IV.-27.

A.D. 1765. may be defeated, discontinued, annulled or made void and of no force, to the great prejudice of many of his Majesty's subjects, Be it therefore further enacted by the authority aforesaid, That all suits and actions given, accrued, commenced or brought under or by virtue of the said Acts, or any one or more of them, and all defences, pleadings and proceedings had, made or given, and all other matters and things done by virtue of, or in consequence of the said Acts, or any one or more of them, antecedent to the said eighth day of January, and then (before the said prorogation) done subsisting, existing and continuing of force, shall be, and they and every of them, are hereby declared to be, in as full force and effect, to all intents, constructions and purposes whatsoever, as if the said several laws or any of them had not expired at the time aforesaid, in consequence of the said prorogation; any law, usage or custom to the contrary thereof in any wise notwithstanding.

RAWLINS LOWNDES, Speaker.

In the Council Chamber, the 23rd day of January, 1765.

Assented to: WM. BULL.

No. 937. AN ACT FOR ALLOWing further timE TO THE INQUIRERS, ASSESSORS AND COLLECTORS OF THE SEVERAL PARISHES AND DISTRICTS IN THIS PROVINCE, FOR CARRYING INTO EXECUTION THE GENERAL Tax Act, PASSED THE SIXTH DAY OF OCTOBER, IN THE YEAR OF OUR LORD ONE THOUSAND SEVEN HUNDRED AND SIXTY-FOUR, IN THE FOURTH YEAR OF HIS MAJESTY'S REIGN.

Preamble.

WHEREAS, by the general tax Act or Act of the General Assembly of this Province, passed in the fourth year of his Majesty's reign, intitled "An Act for raising and granting to his Majesty the sum of two hundred and twenty thousand three hundred and seven pounds seven shillings and three pence, and applying thirty-four thousand six hundred and twentyfour pounds thirteen shillings and seven pence, being the balance of several funds in the public treasury, making together two hundred and fifty-four thousand nine hundred and thirty-two pounds and ten pence, to defray the charges of this Government from the first day of January, one thousand seven hundred and sixty-two, to the thirty-first day of December, one thousand seven hundred and sixty-three, both days inclusive, and for other services therein mentioned," it was among other things enacted, that a tax or sum of two hundred and twenty thousand three hundred and seven pounds seven shillings and three pence, current money of South Carolina, should be imposed and levied on the several inhabitants and others interested in this Province, and should be applied to the use of his Majesty for the support of this Government, in manner as in the said Act is mentioned and directed; and that all persons whatsoever, living out of the limits of the parishes of St. Philip and St. Michael, and liable by the said Act to pay tax, should, on or before the first Tuesday in January, then next ensuing, render a particular account of their estates, in manner as by the said Act is directed, to the inquirers and collectors of the several parishes and places respectively, where the person who was to render such account lived and resided, at such time and place as the said inquirers and collec

tors, or any of them, should direct and appoint for the doing thereof, so that the same should be done on or before the said first Tuesday in January then next ensuing, or by the last Tuesday in the said month of January, otherwise they were to be deemed defaulters, and liable to be double taxed, as by the said Act is directed; and also further enacted, that the inquirers appointed by the said recited Act for the parishes of St. Philip and St. Michael, should go once to the several houses of the inhabitants of the said parishes, of which they should give previous notice in the Gazette, three weeks before their going to the said houses, and should inquire into and take an account of the estates of the said inhabitants of the said parishes of St. Philip and St. Michael, which account the said inhabitants were obliged to make and return by the said last Tuesday in the said month of January, on pain of being double taxed, as the said law directs, finish their said inquiry, and return the same to the assessors appointed by the said recited Act for the said last mentioned parishes, in such way and manner as is directed by the said tax Act, on or before the first Tuesday in February next, as by the said Act may more fully appear; and whereas, by reason of several accidents having happened, the said inquirers and collectors for the several parishes and places in this Province were not furnished by the public treasurer of the same with printed copies of the said recited tax Act (agreeable to the former practice,) within such a reasonable time as to have given the said inquirers and collectors an opportunity of publishing the necessary notices for the several inhabitants of the Province, to make and return to them an account of their taxable estates, and otherwise conducting themselves agreeable to the directions and true intent and meaning of the said recited tax Act, whereby, to prevent disputes, it becomes necessary, that as well the time for making and returning the said accounts, as the time limited by the said recited Act for the paying the taxes imposed by the tax Act aforesaid, and in other respects carrying the said Act into execution, should be enlarged; we therefore humbly pray his most sacred Majesty that it may be enacted,

A. D. 1765.

time limited
for tax returns.

I. And be it enacted, by the Honorable William Bull, Esq., Lieutenant Governor and Commander-in-chief of this Province of South Carolina, by and with the advice and consent of his Majesty's Council and the Commons House of Assembly of the said Province, and by the authority of the same, That the time limited in and by the said recited tax Act, for Extension of all persons living and residing out of the limits of the parishes of St. Philip and St. Michael, to make and render a particular account of their taxable estates in manner as by the said Act is directed, shall, and the same is hereby enlarged to the first Tuesday in April next, and also the time limited in and by the said recited Act, for the inquirers for the parishes of St. Philip and St. Michael to go once to the several houses of the inhabitants of the said parishes, and for their giving notice three weeks in the Gazette of such their going for the purposes mentioned in the said Act, and for their finishing their said inquiry and returning the same to the assessors in such way and manner as is directed by the said tax Act, shall, and the same is hereby enlarged to the first Tuesday in April next; and the time also limited by the said Act for the double taxation of defaulters, in manner therein mentioned, shall, and the same is hereby enlarged to the second Tuesday in April next.

II. And whereas, the enlarging the times limited by the said Act for the purposes aforesaid, in manner, as herein before mentioned, makes it necessary and expedient that the different periods of times also limited by the said recited Act, as well for the assessors and collectors of the parishes

Further time

allowed assessors and collec

tors to make

returns.

A. D. 1765. of St. Philip and St. Michael to meet, sit and finish their calculation of the value of the estates in the said parishes, giving notice thereof and otherwise conducting themselves in this respect as by the said recited Act is directed and required, as also for the several inhabitants of the Province to pay in their several and respective taxes, agreeable to the said tax Act; and for the said collectors and assessors to close their accounts and finally settle with the public treasurer agreeable to the said Act, should be also further enlarged, Be it therefore further enacted by the authority aforesaid, That the time limited in and by the said recited Act, for the meeting of the said town assessors and collectors in manner as aforesaid, and for the purposes aforesaid, shall, and the same is hereby enlarged to the first Tuesday in April next; and that the time limited as aforesaid for their finishing and completing the said calculation of the value of the estates in the said parishes of St. Philip and St. Michael, shall, and the same is hereby enlarged to the last Tuesday in June next; and the time for the said inhabitants living and residing out of the said limits of the said parishes of St. Philip and St. Michael paying in their taxes, as by the said Act is required, shall, and the same is hereby enlarged to the first Tuesday in June next; and also the time limited by the said Act for the inhabitants of the said parishes of St. Philip and St. Michael paying in their taxes, agreeable to the said recited tax Act, shall, and the same is hereby enlarged to the first Tuesday in July next; and the time also limited by the said Act for the inquirers, collectors and assessors for the several parishes within this Province, closing their accounts, and delivering the same on oath to the public treasurer for the time being, and paying him all such monies as shall be by them respectively received, (after retaining thereout such commissions as are respectively allowed them by the said Act,) shall, and the same is hereby enlarged, to the first Tuesday in August next.

Duties of the inquirers, assessors, &c.

III. And be it also enacted by the authority aforesaid, That the several inquirers, collectors and assessors appointed by the said Act, or such as have been or may be appointed by his honor the Lieutenant Governor, or Commander-in-chief for the time being, pursuant to the powers and authoritys given in and by the said Act, in the room of others dying, going off the Province or refusing to act, and each and every of them shall, and they, each and every of them, are hereby directed and required, to pursue and execute the said recited Act in every respect, except as to the different periods of time enlarged by this present Act in manner aforesaid; and all persons concerned therein shall be liable and bound thereby in like manner, and as fully and effectually, to all intents and purposes, as if the same had been or were executed within the respective times in that behalf limited by the said recited tax Act; any thing therein contained to the contrary notwithstanding.

RAWLINS LOWNDES, Speaker.

In the Council Chamber, the 1st day of February, 1765.

Assented to: WILLIAM BULL.