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of said commissioner, have fixed too low a value on his taxable property, or any part thereof. And in case any person has wholly refused to give in his or her list, or to affix the value thereof, the commissioner, from the best information he can get, shall report the articles of taxable property belonging to such delinquents, and shall add thereto the value thereof, according to his judgment; which value may be used by the county court as prima facia evidence of the value.

Clerk to isstie summons against

SEC. 2. Be it further enacted, That the clerk of each county court with whom any such report is filed, shall forthwith issue a summons against such delinquents. delinquents; and on the return thereof, the court shall, as soon as may be, proceed to hear and determine the same, and give judgment for a fine and triple tax, as heretofore directed by law, and to determine the value whereon to fix the triple tax. The court, by the report of the commissioner, oath of the party or other competent evidence, may proceed to ascertain the articles of taxable property belonging to such delinquent, and the value thereof.

Courts to impose

SEC. S. Be it further enacted, That the county court of each county, at each term throughout the fine and triple year, shall have power to impose the fine and triple tax, in any case brought properly before them.

tax.

Sheriff or Collec

SEC. 4. Be it further enacted, That whenever it ghall be known at any time in any year, to the sher- tor to report de iff or collector of the revenue, that any person has linquents. failed to give in his or her list of taxable property, such sheriff or collector shall report such delinquent to the court of his county; who shall, by summons, proceed to inflict the fine and triple tax, as in other cases reported by the commissioners. No sheriff or commissioner shall be liable for costs in any case reported by them. In cases reported by the sheriff, the court shall proceed to ascertain the articles of taxable property belonging to such delinquent, and property. the value thereof, by the oath of the party, or such other competent evidence as may be in their power. No person, by any excuse whatever, shall be exempted from a fine and triple tax, as now imposed respecting delinhy law for any defalcation, unless he or she shall de- quents. liver to such court, a full and fair list of his or her

Court to ascertain articles of taxable

Regulations

give in lists.

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taxable property, with the value annexed;-and in case the court adjudge that such delinquent has not violated the law, he or she may be discharged; and one copy of said list, with its value, shall be certified forthwith to the sheriff or collector, and another to the auditor of public accounts: and the sheriff or collector shall proceed to collect the tax from said person, according to the per centum fixed by law, and shall account for the same to the treasury in the same manner, and at the same time he accounts for the revenue of his county. The clerk shall certify forthwith, to the sheriff or collector, and also to the auditor of public accounts, the list and value of taxable property of any individual triple taxed by order of court; and that the same was triple taxed: And the sheriff shall proceed to collect three times the per centum fixed on the value, in the same manner as other taxes; and shall account for and pay the same to the treasury, in the same manner, and under the same rules and regulations, as the other revenue from his county.

SEC. 5. Be it further enacted, That every perUntil 1st May to Son or persons, who have failed to give in his, her or their list of taxable property, during the year one thousand eight hundred and fourteen, shall have 'till the first day of May next, to give in his, her or their list or lists, as if this act had not passed.

falcations.

SEC. 6. Be it further enacted, That for any deRespecting de falcations during the year one thousand eight hundred and fourteen, reported by the commissioner or sheriff, the county court of each county shall, after the first day of May next, proceed to issue summonses, and inflict the fine and triple tax, now imposed by law; and in fixing the number of taxable articles, and value of the property of any delinquent, may resort to such legal and competent proof as may be in their power, and shall inflict the fine and triple tax accordingly.

and Commission

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SEC. 7. Be it further enacted, That every com3 Duty of Clerks missioner of the tax, and the clerks of the several county courts, in making out their books containing lists of taxable property, shall distinctly notice the company and regiment wherein such person resides whose list has been taken.

SEC. 8. Be it further enacted, That any com missioner of this commonwealth, who may have heretofore, or who shall hereafter fail to return his list of taxable property to the clerk of the county court within the time prescribed by law, it shall, notwithstanding, be the duty of the clerk to receive the same when returned; and, as soon thereafter as practicable, transmit a certified copy of such list to the auditor of public accounts, and deliver a similar copy to the sheriff or collector: Provided, however, that such commissioner shall still be subject to be fined for failing to make his return by the time prescribed by law.

Clerk to receive Com mis sion ers'

books, and give

copy to the sheriff

and auditor.

Act of 1813 re

Revivor.

SEC. 9. Be it further enacted, That an act passed or approved on the third day of February, 1813, pealed. entitled an act to amend an act further to amend the law altering the mode of taking in lists of taxable property," shall be, and the same is hereby repealed; and that all laws, repealed by said recited act, shall be, and the same are hereby revived, except so far as they may be altered or changed by this act: Provided, however, that all fines and penalties inflicted by said act hereby repealed, shall be prosecuted and recovered, for offences committed previous to the time this act takes effect, in the same manner, and subject to the same rules and regulations as if this act had not passed.

Proviso.

CHAP. CCLXVI.

AN ACT to reduce the Revenue Tax for 1814, to be collected in 1815.

APPROVED, February 8, 1815,

to be collected.

SEC. 1. Be it enacted by the General Assembly of the Commonwealth of Kentucky, That it shall be the Rate of per cen duty of the sheriffs of this commonwealth, to collect upon the valuation contained in the commissioners' returns, for the year 1814, after the rate of fifteen cents for every hundred dollars contained in the valuation of each individual's land, and other

Non-residents

at the same rate.

Tavern licence,

property, and so in proportion for a smaller or greater sum; and that the taxes to be collected upon the lands of non-residents, shall be charged and collected at the same rate; and that the taxes on &c. by the act of tavern licences, billiard tables, stud horses and jack asses, shall be collected as directed by the sixth section of the act, entitled "An act to amend the several laws, establishing a permanent revenue," approved January 31st, 1814.

1814.

auditor under

SEC. 2. And be it further enacted, That so much Duties of the of the recited act, as requires the auditor of public said act repealed. accounts to ascertain the rate of per centum, to be charged and collected on the value of lands, and other taxable property, and to transmit the same to the sheriffs of the different counties, shall be, and the same is hereby repealed. And the sheriffs shall Sheriff to ad- advertise at the door of the court-houses respectively, at the March or April courts, the rate per hundred dollars fixed by this act.

vertise the rate of per centum.

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CHAP. CCLXVII.

AN ACT authorizing certain Advertisements to be published in "The Telescope."

APPROVED, February 8, 1815.

SEC. 1. BE it enacted by the General Assembly of the Commonwealth of Kentucky, That orders of courts, advertisements and notices, may be published in the newspaper called "The Telescope," printed at Bardstown: And the editor of said paper shall respectively receive the fees established by law, for such services as he may perform under this act; and that such publications shall be valid between the parties, as if the same had been made in any other authorised paper of this commonwealth: Provided, however, that nothing herein contained, shall be so construed, as to authorize the insertion of any advertisements in said paper, which are by law required to be inserted in the paper of the public printer.

CHAP. CCLXVIII.

AN ACT to amend the several acts concerning the importation and emancipation of Slaves.

APPROVED, February 8, 1815.

imported

into

SEC. 1. BE it enacted by the General Assembly of the Commonwealth of Kentucky, That from and af. No slave to be ter the passage of this act, no slave or slaves shall this state. be imported into this commonwealth.

Penalty.

How to be re

Limitation

SEC. 2. Be it further enacted, That every person hercafter importing slaves into this commonwealth, contrary to this act, shall ferfeit and pay the sum of six hundred dollars, for every slave so imported And every person selling or buying any such slave, shall, in like manner, forfeit and pay the Penalty for buysum of two hundred dollars, for every such slave so ing or selling. sold or bought: which sums shall be recoverable on an indictment or information in any court of record, covered. and shall belong to the commonwealth, and be payable into the treasury thereof. An indictment for any of the penalties inflicted by this act, shall not be subject to any shorter limitation than five years from the time of the commission of the offence; and such indictment may be found on the information of any one of the grand jury, or any other credible person, and no prosecutor shall be necessary in said indictment. On the trial of any such indictment, if it be proved on behalf of the commonwealth, that quired. the defendant or defendants have brought to this state any slave and sold the same, it shall be sufficient to subject such defendant or defendants to the penalties inflicted by this act, unless he, she or they can prove to the satisfaction of the jury, that he, she or they have taken the oath hereafter required, and have not violated the same; and that he, she or they have removed from any other state or territory of the United States, and have become a permanent resident of this state; or that he, she or they, having been residents of this state, acquired. or derived title to the slave or slaves in question, by marriage, descent, or devise made to them; and that at the time such title accrued, by marriage, de

What proof re

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