[4th Sess.] Province Laavs. —1741-42. 1077

ACTS

Passed at the Session begun and held at Boston, ON the Twenty-fifth day of November, A.D. 1741.

CHAPTEE 11.

AN ACT FOR SUPPLYING THE TREASURY WITH THE SUM OF THIRTY THOUSAND POUNDS, IN BILLS OF CREDIT, FOR DISCHARGING THE PUBLICK DEBTS, c^cj., FOR APPROPRIATING THE SAME, AND DRAW- ING THEM, AND, ALSO, THE BILLS ALREADY EXTANT, AGAIN INTO THE TREASURY.

Be it enacted by His Excellency the Governoiir, Council and Repre- sentatives in General Court assembled, and by the authority of the same, [Sect. 1.] That there be forthwith imprinted a certain number of £30,ooo in biiia bills of credit, on this province, of the following denominations ; vizt., to be made, of the first plate, forty shillings, thirty shillings, twenty shillings, fifteen shillings ; of the second plate, ten shillings, five shillings, fonr shillings, three shillings ; of the third plate, two shillings, one , eightpence, , fourpence and twopence ; which, in the whole, shall amount to the sum of thirty thousand pounds, and no more : which bills shall be signed by a committee to be appointed by this court, and shall be stamped with such stamps as the governour and council shall project

and direct to, and shall be of the following form ; vizt.,

No. ( ) TwEKTY Shillings. This bill of twenty shillings, due to the possessor thereof, irom the prov- ince of Massafhuset[i]s Bay, shall be equal to three ounces of coined silver, Troy weight, of sterling alloy, or gold , at the rate of four pounds eigh- teen shillings per ounce ; and shall be so accepted in all payments, and iu the treasury. Boston, 1741. By order of the general court or assembly, .

y Committee.

—and so, mutatis mutandis, for a greater or less sum. And be it further enacted by the authority aforesaid, [Sect. 2.] That any de1)t of four shillings, heretofore contracted, ^"ge^,-',|g"fo*° may be discharged by one shilling of the bills herelw to be emitted— answer four of ^^^ ^^^ **"*"" specialties and express contracts iu v»-riting excepted ; and so, pro rata, for a greater or less sum. [Sect. 3.] And the committee are hereby directed and impowered, to take care and make effectual provision, so soon as may be, to im- print the said bills, to the aforesaid sura of thirty thousand pounds, and to sign and deliver the said sum to the treasurer, taking his receipt for the same. — —

1078 Province Laws.—1741-42. [Chap. 11.]

And be it further enacted, Appropriations [Sect. 4.] That the treasurer be and hereby is impowered to issue of tbis t*missiou. forth and emit the [said} sura of thirty thousand pounds, for the neces- sary support and defence of the government, and the protection and

preservation of the inhabitant thereof ; vizt., £2,500 for the [Sect. 5.] Tlie sum of two tliousand five hundred pounds, part governor, late of governor, and the aforesaid sum of thirty tliousand pounds, sliall be applied for the the council. payment of the grants matle to his excellency, William Shirley, Esqr., captain-general and governour-in-chief in and over his majestj-'s prov- ince of the Massachuset[^]s Bay, and to the late Governour Belcher, and to pay the members of his majesty's council. for the £5,000 [Sect. of five part charge of the 6.] The sum thousand pounds, of the aforesaid troops raised sum of thirty thousand pounds, shall be applied for the payment of the for the service in the West transports, and the wages of the seamen, which have been already im- Indies. ployed by this government in his majesty's service, and, also, for the further encouragement of his majesty's important expedition in the West Indies, pursuant to such grants as this court have made or shall hereafter make for that purpose. £6,500 for re- six five pairing forts [Sect. 7.] The sum of thousand hundred pounds, part of and garrisons, the aforesaid sum of thirty thousand pounds, shall be applied for pur- &c. chasing all needful [1] warlike stores, also the repairing of the several forts and garrisons, and the further put[i]ing the province into a proper posture of defence, pursuant to such grants as this court have made or shall hereafter make for that purpose. £7,200 for -wages [Sect. 8.] The sum of seven thousand two hundred pounds, part of officers, sol- diers and sea- of the aforesaid sum of thirty thousand pounds, to be applied to pay men, and the are, treasurer's dis- the wages that now or that hereafter may be due, by virtue of the bursements. establishmentof Castle William, Eichmond Fort, George's Truck-House, Saco Truck-House, Brunswick Fort, the block-house above Northfield, the sloop in the countr[e]3^'s service, and the province snow, and the treasurer's usual disbursements. £4,300 for grants, &c. [Sect. 9.] The sum of four thousand three hundred pounds, part of the [a] foresaid sum of thirty thousand pounds, shall be applied for the payment of such other grants as are or shall be made by this court, and for the payment of stipends, bounties [and] premiums established by law, and for the payment of all other matters and things which this court have or shall, either by law or orders, provide for the payment of, out of

the publick treasuiy , and for no other purpose whatsoever. £1,500 for debts where is no es- [Sect. 10.] The sum of fifteen hundred pounds, part of the aforesaid tablishment. sum of thirty thousand pounds, shall be applied for the discharge of other debts owing from this province to persons who have served or shall serve them, by order of this court, in such matters and things where there is no establishment, nor any certain sura for assigned such service ; and for paper, printing and writing for this court, the expences of coramittees of council, or of the house, or of both houses, entertainment of Indians, and presents made them by this court, the surgeon of Cas- tle William, and wooding of said castle. £2,500 for the representatives. [Sect. 11.] And the sum of twenty-five hundred pounds, part of the aforesaid sum of thirty thousand pounds, shall be applied to the payment of the members ofthe house of representatives serving in the general court the last session of the general court in the last year, and the several ses- sions during this jear, and until May next. And tuhereas there are sometimes publick entertainments, and, from time to time, contingent and unforeseen charges that demand prompt payment, Be it further enacted, £500 for contin- [Sect. 1 That the five part gent charges. 2.] sum of hundred pounds, the remaining of the aforesaid sum of thirty thousand pounds, be applied to defrey — ——

[4th Sess.] Province Laws.—1741-42. 1079 and pay such entertainments and contingent charges, and for no other use whatsoever. And be it enacted, [Sect. 13.] That, if there be a siirphisage in any sum appropriated, Surplusage to such surphisage shall l[*][y]e in the treasury, for the further order of ury." this court. And be it fmiJier eyiacted by the autJiority aforesaid, [Sect. 14.] That each and every warrant for drawing money out Warrants to of the treasur}', shall direct the treasurer to take the same out of such appropriations, sums as are respectively appropriated for the paj-raent of such publick debts as the draughts are made to discharge ; and the treasurer is here- b}' directed and ordered to pay such money out of such appropriations, as directed to, and no other, upon pain of refunding all such sum or sums as he shall otherwise pay, and to keep exact and distinct accompts of all paj-ments made out of such appropriated sums ; and that the sec- retary, to whom it belongs to keep the muster-rolls and accompt of charge, shall lay before the house, when they shall direct, all such mus- ter-rolls and accompts, after payment thereof. And, as a fund and security for drawing the said sum of thirty thou- sand pounds into the treasury again, Be it enacted by the authority afores[_ai']d, [Sect. 15.] That there bcj and hereby is, granted unto his most £7,50otobe excellent majesty-, for the ends and uses aforesaid, a tax of seven thou- the year m2? sand five hundred pounds, to be levied on pol[Z][e]s, and estates both real and personal, within this i^rovince, according to such rules, and in such proportions on the several towns and districts within the same, as shall be agreed upon and ordered by this court, at their session in May, one thousand seven hundred and fort^'-two, and paid into the treasury on or before the last day of December then next after. And, as a further fund and security for drawing the remaining part of the s[ai]d sum of thirty thousand pounds into the treasury again, it the . Be enacted by authority aforesaid, [Sect. 16.] That there be, and hereby is, granted [iipon'] [unto] £6,666 iss. 4d., "^ his most excellent majesty, for the ends and uses afores[ai]d-, a tax of six thousand six hundred and sixty-six pounds thirteen shillings and fourpence, to be levied on polls, and estates both real and personal, within this province, according to such rules, and in such proportion on the several towns and districts within the same, as shall be agreed upon and ordered by this court, at their session in May, one thousand seven hundred and forty-four, and paid into the publick treasury on or before the last day of December then next after. And, as a further fund and security for drawing the remaining part of the said sum of thirty thousand pounds into the treasury again, Be it enacted by the authority aforesaid, [Sect. 17.] That there be, and hereby is, granted unto his most £6,666 iss. 4cf., ^^'*^' excellent majesty, for the ends and uses aforesaid, a tax of six thousand ^ six hundred sixty-six pounds thirteen shillings and fourpence, to be levied on polls, and estates both real and personal, within this prov- ince, according to such rules, and in such proportion on the several towns and districts within the same, as shall be agreed upon and or- dered by the great and general court or assembly'-, at their session in May, one thousand seven hundred and forty-five, and paid into the pub- lick treasury- on or before the last day of December then next after. And, as a further fund and security for drawing the remaining part of the said sum of thirty thousand pounds into the treasury again, Be it enacted by the authority aforesaid, [Sect. 18.] That there be, and hereby is, granted unto his most £6,666 iss. 4d., "^ ' excellent majesty, for the ends and uses aforesaid, a tax of six thousand ^ —

1080 Province Laws.—1741-42. [Chap. 11.]

six hundred sixty-six pounds thirteen shillings and fourpence, to be levied on polls, and estates both real and personal, within this province, according to such rules, and in such proportion on the several towns and districts within the same, as shall be agreed upon and ordered bj' the great and general court or assembl}^, at their session in Maj^, one thousand seven hundred and forty-six, and paid into the publick treas- ury on or before the last day of December then next after. And, as a fund and security for drawing in such sum or sums as shall be paid out to the representatives in the several towns, Be it enacted by the cmthority aforesaid, Money to be is- is, granted to his excel- sued for the rep- [Sect. 19.] That there be, and hereby most resentatives, to lent majest}' , a tax of such sum or sums as shall be paid to the several be paid in, in the yeal-8 1744, representatives, as aforesaid, to be 'levied on the polls and estates of the 1745 and 1746, inhabitants of the several towns, according to what their respective in equal propor- tions. representatives shall receive ; which sum shall be set on the said towns, in the respective province taxes, for the j'cars one thousand seven hun- dred and forty-four, one thousand seven hundred and forty-five and

one thousand seven hundred and fort3'-six, in equal proportion ; and the assessors of the said towns shall make their assessment for these taxes, and apportion the same, according to the rules that shall be pre- scribed by the acts of the general assembly for assessing the i)rovince taxes for the 3'ears one thousand seven hundred and forty-four, one thousand seven hundred and forty-five, and one thousand seven hun-

dred and forty-six ; and the constables or collectors, in their respective districts, shall pay in the same when they pay the taxes for the years one thousand seven hundi'ed and forty-four, one thousand seven hun- dred and fort3"-five and one thousand seven hundred and forty-six, of which the treasurer is hereby required and directed to keep a distinct and separate account. Be it further enacted, The treasuier in the general court shall not, at their respect- to issue h's war- [Sect. 20.] That, case rant for levying ive sessions in May, one thousand seven hundred and forty-four, one the money is- sued in propor- thousand seven hundred and forty-five and one thousand seven hun- tion to the last dred and forty-six, agree and conclude upon an act apportioning the tax. sum of six thousand six hundred sixty-six pounds thirteen shillings and fourpence, which by this act is engaged sliall be in each of these sev- eral 3'ears apportioned, assessed and levied, that each tow^n and district within this province shall pa^', by a tax to be levied on the polls, and estates real and personal, within their district, the same part and pro- portion of the same, as the said towns or districts shall have been taxed

by the general court in the tax act then next pr[o][e]ceeding ; and the province treasurer is hereby full}' impowered and directed, some time in the month of June in each of these years, one thousand seven hun- dred and forty-four, one thousand seven hundred and forty-five and one thousand seven hundred and fortj'-six, to issue and send ibrth his warrants, directed to the selectmen or assessors of each town and dis- trict within this province, in manner as aforementioned in this act, re- quiring them to assess the polls, and estates both real and personal, within their respective towns or districts, for their respective part and proportion of the said sum of six thousand six hundred sixty^six pounds

thirteen shillings and fourpence, as before directed by this act ; and the assessors, as also persons assess [e]d, shall observe, be governed by and subject to all such rules and directions as shall have been given in the said next pr[o][e]ceeding tax act. And he it further enacted by the authority aforesaid, Produce and [Sect. shall manufactures 21.] That the inhabitants of this province have liberty', to be received if they see fit, to pay the several sums for which they respectively may, for taxes. in pursuance of this act, be assess'd, in bills of credit herebj^ emitted. —:

[4th Sess.] Province Laws.— 1741-42. 1081

according to their several donominatious ; or in coined silver, at sis shillings and eightpence per ounce, Troy weight, sterling alloy and of ;

or in coined gold, proportionably ; or in merchantable hemp, flax, win-

ter and Isle of Sable codfish ; refined bar iron, bloomery iron, hollow

iron-ware ; Indian corn, rye, wheat, barle}', pork, beef, duck or canvas, whalebone, cordage, train oyl, bees-wax, baj-berrv-wax, tallow, pease, sheep's wool, or tann[e]d sole leather (the afores[«;']d commodities being of the produce or manufactiu-es of this province) at such moderate rates and prices as the respective general assemblies of the 3-ears one thou- sand seven hundred and fort v-four, one thousand seven hundred andforty- five and one thousand seven hundred and forty-six, shalL set them at the several persons paying their taxes in any of the commodities afore- mentioned, to run the risque, and pay the charge of transporting said commodities to the pro\ince treasury. [vSect. 22.] But if the afores[«7']d general assemblies shall not, at How the prices "'^^ their respective sessions in May, some time before the twentieth day of be set.'^* June, agree upon and set the aforesaid species or commodities at some certain prices, that then the eldest counsello[n]r, for the time being, of each of those count[/(?][y]s, in the province, of which any one of the council is an inhabitant, together with the province treasurer, or the major part of them, be a committee, who hereb}' are directed and fully authorized and impowercd to do it ; and, in their setting of the prices, and rat[e]ing the value of those commodities, to state so much of them, respectively, at six shillings and eightpence, as one ounce of silver will purchase, at that time, in the town of Boston ; and so, pro rata. [Sect. 23.] And the treasurer is hereby directed to insert in the several Avarrants by him sent to the collectors of the taxes in those years respectively (with the names of the afore-recited commodit[/e]s), the several prices or rates which shall be set on them, either by the general assembly or the ccmimittee aforesaid, and direct the aforesaid collectors to receive them so ; and the aforesaid commodities, so brought' into the treasury-, shall, as soon as conveniently maj', be dis- posed of by the treasurer, to the best advantage, for so much as it will

fetch in bills of credit hereby to be emitted, or for silver or gold ; which silver and gold shall be delivered to the possessor of said bills is say, ounce of silver coin, and so in exchange for them ; that to one gold in proportion, for six shillings and eightpence, and, pro rata, for a greater or less sum. [Sect. 24.] And, if any loss shall happen b\' the sale of the afore- said species, or by any unforeseen accident, such defieienc}' shall be made good by a tax of the j'ear next following, so as fully and effect- ually to call in the whole sum of thirty thousand pounds, in said bills hereby ordered to be emitted ; and, if there be a surplusage, it shall remain a stock in the treasur}'. And, forasmuch as there have been sundr}^ grants and establishments made by this court for sterling money, which grants and establishments were ordered to be paid out of the supply made by this act ; therefore, Be it enacted by the authority aforesaid, [Sect. 2o.] That five shillings and twopence of all the grants and The proper- establishments which have been made in sterling money as aforesaid, m°i"eiu sterling «io"ey- shall be paid by six shillings and eightpence of the bills hereby emitted ; and so a greater or less sum in proportion. And, ivhereas there are already outstanding, of the province bills of Preamble. several denominations, equal in "value to one hundred thousand one hundred and twenty-five pounds, old tenor, for the drawing in of which

there has not, as yet, suflHcient provision been made ; wherefore, for the more effectual sinking and drawing in the sum of sevent}" thousand pounds, which, with the sum of thirty thousand one hundred and twent}'-

136 — —

1082 Province Laws. — 1741-42. [Chap. 11.]

five pounds, wliich has been and will be fully provided for by the duties of impost, tonnage of shipping and excise, together with income by the lighthouse, will make the forementioned sum of one hundred thousand one hundred and twenty-five pounds, Be it enacted by the autliority aforesaid, Tax of £20,000 [Sect. 26.] That there be, and is hereby, granted to his most excel- to be levied in the year 1742. lent majesty, for the ends aforesaid, a tax of twenty thousand pounds, to be levied on p61[?] [e]s, and estates both real and personal, within this province, according to such rules, and in such proportions, on the several towns and districts within the same, as shall be agreed upon and ordered by this court, at their session in May, one thousand seven hundred and forty-two, to be paid into the publick treasury on or be- fore the last da}^ of December next after. And be it enacted by the authority aforesaid, £50,000 to be [Sect. 27.] That there be, and hereby is, granted to his most ex- levied in the year 1743. cellent majesty, for the ends aforesaid, a tax of fifty thousand pounds, to be levied on pol[/][e]s, and estates both real and personal, within this province, according to such rules, and in such proportions on the several towns and districts within the same, as shall be agreed upon and ordered by this court, at their session in May, one thousand seven hundred and forty-three, to be paid into the publick treasury on or be- fore the last day of December next after. And be it further enacted by the authority aforesaid, Treasurer to is- [Sect. 28.] That, in case the general court shall not, at their ses- sue his warrants incase no act be sion in May, one thousand seven hundred and fort^^-two, agree and con- made for appor- clude upon an act apportioning the sum of twenty thousand pounds, tioning said taxes. and also the further sum of seven thous[fm]d five hundred pounds, new

teno[u]r, to be emitted by this act ; and, at their session in May, one thousand seven hundred and fi^rty-three, agree and conclude upon an act apportioning the sum of fifty thousand pounds, which by this act is engaged shall be, in each of those respective years, apportioned, as- sessed and levied, that each town and district within this province shall pay, by a tax to be levied on the pol[/][e]s, and estates real and per- sonal, within their respective districts, the same part and proportion of those respective sums as the said towns or districts shall have been taxed by the general court in the tax act then next preceding. And the province treasurer is hereby full}'' irapowered and required, some time in the month of June in each of those 3'ears, one thousand seven hun- ,dred and fort3'-two, and one thousand seven hundred and forty-three, to issue and send forth his Avarrants, directed to the selectmen or asses- sors of each town and district within this province, in manner as afore- mentioned in this act, requiring them to assess the pol[/'][e]s, and es- tates real and personal, within their respective towns and districts, for their respective pai't and proportion of the said sums of twenty thou- sand pounds, seven thousand five hundred pounds, and fifty thousand

pounds, as before directed by this act ; and the assessors, and all per- sons assessed, shall observe, be governed by, and subject to all such rules and directions as shall have been given in the said next preced- ing tax act. And, as a fund and security for drawing in such sum or sums as were

paid to the representatives for their travel to and from , and their at- tendance at, the general court in tlieir several sessions, in the years one thousand seven hundred and thirty-nine and one thousand seven hun- dred and fort}', Be it enacted by the authority aforesaid, Money granted [Sect. 29.] That there be, and hereby is, granted to his most ex- to the repre- sentatives to be cellent majesty a tax of such sum or sums as were paid the representa- levied in the tives, as afores[c«"]d, tobe levied on pol[?][e]s and estates of the inhab- —

[4th Sess.] Province Laws.— 1741-42. 1083

itants of the several towns, according to what their respective repre- years 1742 and ^' ' sentatives have so received ; which sum shall be set on the said towns, in the respective province taxes for the years one thousand seven hun-

dred and forty-two and one thousand seven hundred and forty-three, • in equal proportion; and the assessors of the said towns shall make their assessment for those taxes, and apportion the same, according to the rules that shall be prescribed by the acts of the general assembly for assessing the province taxes for the years one thousand seven hun- and forty-two and one thousand seven hundred and forty-three dred ; and the constables or collectors, in their respective districts, shall pay in the same when they pay the taxes for the j'ears one thousand seven hundred and fortj^-two and one thousand seven hundred and forty- three. [Passed January 15 published January 1741-42. ; 18,

CHAPTEE 12.

AN ACT TO ASCERTAIN THE VALUE OF MONEY; AND OF THE BILLS OF PUBLICK CREDIT OF THIS PROVINCE, GRANTED THIS PRESENT YEAR FOR THE SUPPLY OF THE TREASURY; AND FOR SECURING THE CREDIT OF SAID BILLS.

Be it enacted by His Excellency tJie Governour, Council and Repre- sentatives in General Court assembled, and by the authority of the same, The value [Sect. 1.1 That, from and after the first day of February next, all of L J 7 J J ^ Silver money coined silver of sterling alloy, shall be accounted, paid and taken as stated at 6s. srf. lawful[l] money of this province, at the rate of six shillings and eight- ?l'j,°oo"'^u' pence per ounce, Ti'03^ weight, and other money in the same proportion, ' " '

and no otherwise ; and all private trade and dealings, where no other lawful [1] money or thing is expressly contracted for, shall be intended to be in and for the money afores[«i]d. And ivhereas, the bills of publick credit on this province have been fluctuating and uncertain in their value, whereby many misch[e]i[e]fs and inconveniencies have arisen ; for preventing whereof for the fu- ture, Be it enacted by the authority aforesaid, [Sect. 2.] That the province bills emitted for the supply of the Vaiue of bills '''^ treasury this present j'ear, shall be valued and taken at the rate follow- ° ing ; vizt., every bill of six shillings and eightpence, at the rate of one ounce, Troy weight, of coined silver, sterling alloj^ ; and all other bills of said emission at the same proportion. And be it further enacted, [Sect. 3.] That six shillings and eightpence, of all delits and dues to be contracted within five years from the last day of March next (specialties and express contracts excepted), shall be deemed, and, to all intents and purposes, adjudged to be equal to one ounce of coined silver, sterling alloy, and shall be accordingly paid Avith one ounce of silver, or with six shillings and eightpence of the bills to be emitted for the supply of the treasury this present year (excepting as hereinafter excepted), or in so much of the province bills thereafter to be emitted, as shall be equal to one ounce of silver, at the time of payment ; and so, in proportion, for a greater or less sum. Provided, nevertheless, [Sect. That, if the bills ordered to be emitted this present year, 4.] ^i mid" to the or other bills hereafter to be emitted, shall be depreciated, or commonly creditor in case pass at any lower rate than they are set at by this act, or by the act by predLted.*^