18th Century Statutes Appointing Philip Pell, Sr. of Pelham To Collect Taxes on "Strong Liquors Retailed in this Colony"

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As indicated in yesterday's Historic Pelham Blog, recently I have been reviewing statutes enacted in the Colony of New York between 1664 and the Revolutionary War. Among those statutes is a series that appointed various New York residents to serve as tax collectors to receive excise taxes on "Strong Liquors Retailed in this Colony". At least three such statutes appointed Philip Pell, Sr. of Pelham to serve as a collector of such taxes in Westchester County.

Today's Historic Pelham Blog posting will transcribe the text of the earliest such statute, enacted in 1741. The transcription appears immediately below (with editorial notes contained in the source collecting such statutes cited at the end of this posting). Citations to the two later statutes also follow.

"[CHAPTER 765.]

[Chapter 765, of Livingston & Smith and Van Schaack, where the title only is printed. Expired November 1, 1745.]

An Act to Let to Farm the Excise on Strong Liquors Retailed in this Colony, from the first of November One Thousand Seven Hundred & Forty four, To the first Day of November One Thousand Seven Hundred & Forty five.

[Passed September 1, 1744.]

WHEREAS by an Act of the General Assembly, Intituled an Act for Laying an Excise on all Strong Liquors retailed in this Colony, Passed in the Twelfth year of the Reign of her Late Majesty QUEEN ANNE, There was given and granted to her Said Majesty, her Heirs & Successors, A duty of Excise on all Strong Liquors retailed in this Colony, From the first of November, One Thousand Seven Hundred & Fourteen, To the first Day of November, One Thousand Seven Hundred & Thirty four, For the Uses and Purposes in the Said Act Particularly Mentioned, Which said Duty of Excise hath by Several Subsequent Acts been further Continued from the Said first day of November One Thousand Seven Hudred & Thirty four, To the first day of November which will be in the year of Our Lord, One Thousand Seven Hundred & Fifty Seven.

AND WHEREAS Sundry Persons have by Themselves or by others in their behalfs, Offered & Engaged to Pay for the Said Duty of Excise in the Cities and Counties of this Colony, from the first day of November in this Present year One Thousand Seven Hundred & Forty four, To the first day of November which will be in the year of our Lord One Thousand Seven Hundred & Forty five, Such Rates as are Conceived more beneficial then to Let the Same to farm in any other manner.

BE it therefore Enacted by his Excellency the Governour, the Council & the General Assembly, and it is hereby Enacted by the Authority of the Same, That the Persons herein after named, Shall be the Farmers of the Said Duty of Excise, from & to the time Last mentioned, in the respective Cities & Counties of this Colony, and to have & receive the Benefits thereof at THE Rates & for the Several Sums of Money following, That is to Say

Edward Man and William Gilbert for the City & County of New York for the Sum of Five Hundred & Seventy Pounds.

John Waters for the City & County of Albany for the Sum of One Hundred & Forty Pounds.

Jacobus De Bevois Junr. Hendrick Remse & Barent Andrisen for Kings County for the Sum of Thirty Six Pounds.

John Butler for Queens County for the Sum of Eighty five Pounds.

Isaac Brush for Suffolk County for the Sum of Sixty Six Pounds.

Henry Livingston & Anthony Yelverton for Dutchess County for the Sum of Twenty Three Pounds.

Jonathan Haesbrook & Abraham Van Gaesbeck for Ulster County for the Sum of Thirty one Pounds.

Paul Micheaux for Richmond County for the Sum of Sixteen Pounds.

Samuel Gale & Jacobus Blavelt for Orrange County for the Sum of Twelve Pounds.

Philip Pell, Jonathan Lawrence and Samuel Purdy for Westchester County for the Sum of Fifty Pounds.

AND for the Effectual Securing the Several Payments before Mentioned. Be it Enacted by the Authority aforesaid, That the Several Farmers before named, Shall be & hereby are Required & obliged on or before the first Day of November next, Severally to Enter into the following Recognizances before any Judge of the Supreme Court, or of the Inferior Courts to his Majesty, His Heirs & Successors, with Sufficient Sureties, that is to Say.

Edward Man & William Gilbert in the Penal Sum of Eleven Hundred & Forty Pounds Current Money of this Colony.

John Waters in the Penal Sum of Two Hundred & Eighty Pounds.

Jacobus De Bevois Hendrick Remse & Barent Andrisen in the Penal Sum of Seventy two Pounds.

JOHN BUTLER in the Penal Sum of One Hundred & Seventy Pounds.

Isaac Brush in the Penal Sum of One Hundred & Thirty two Pounds.

Henry Livingston & Anthony Yelverton in the Penal Sum of Forty Six Pounds.

Jonathan Haesbrock & Abraham Van Gaesbeck in the Penal Sum of Sixty two Pounds.

Paul Micheaux in the Penal Sum of Thirty two Pounds.

Samuel Gale & Jacobus Blavelt in the penal Sum of Twenty four Pounds.

Philip Pell, Jonathan Lawrence, & Samuel Purdy in the Penal Sum of One Hundred Pounds.

CONDITIONED That Each of the Said Farmers Shall well & Truely Pay to the Treasurer of this Colony, the Respective Sums they have Severally Farmed the Said Duty of Excise at, in two equal half yearly Payments That is to Say, One half thereof on the first day of May next Ensueing and the other half threof, on or before the first day of November, which will be in the year of our Lord One Thousand Seven Hundred & Forty five, And the Judge or Judges before whom Such Recognizance or Recognizances are taken, are hereby required to Transmit the Same with all Convenient Expedition to the Said Treasurer, with whom They are to Remain until they Shall be Discharged.

AND to the End the Several before named Farmers, may have the full Benefit of the Said Duty of Excise from & to the time before Mentioned. Be it Enacted by the Authority aforesaid That they and each of Them. & each and every of their Executors, Administrators and Assigns, Shall be and hereby are Vested, with all & Singular the Powers & Authority's for gathering, Collecting, & Recovering the Said Duties, and Forfeitures Imposed in the Said Act, in the Respective Places, the Said EXCISE is hereby Farmed to them, which in & by the Same are granted and Allowed to Farmers of the Said Excise, in as full ample & Effectual manner, To all Intents Constructions & Purposes, whatsoever, as if the Several Clauses relating thereto in the Act aforesaid, had been at Large Incerted & Enacted in the Body of this Act.

AND WHEREAS Several People & more Particularly in the City of New York, have frequently Presumed to Retail Strong Liquors in their Houses without being duely Lycensed for that Purpose, and whereas Such Persons as aforesaid as Likewise Several Others who were duely Licensed to Retail, not only Sold Strong Liquors to Slaves, but often Entertained great Numbers of Them at their Houses, or Suffered them to be Entertained there, which Tempted & Encouraged the Said Slaves, to Rob their Masters & others, for Supporting the Expence of Such Vile Practices, and at the Same time Contributed very much to form the Late wicked Conspiracy for Burning the Houses and Murdering the Inhabitants of the Said City.

FOR REMEDY of which Dangerous Evils, Be it Enacted by the Authority aforesaid, That no Person or Persons whatsoever, Shall be allowed or Permitted to Retail any manner of Strong Liquors in their Houses or Elsewhere at any time during the Continuance of this Act, until He, she, or they have first Entered into Recognizance, that is to Say, in the Cities of New York & Albany, before the respective Mayors thereof, and in all the Several Counties of this Colony, before two Justices of the Peace, in the Penal Sum of Twenty Pounds, with Sufficient Security in the Like Sum, Conditioned to keep an orderly House according to Law, during the Time they shall be so Licenced to Retail as aforesaid, and thereupon the respective Mayors, or the Said Justices, Shall Grant to the Person or Persons, who have Entred into Such Recognizance, a Licence under his or their Hands & Seals, to retail Strong Liquors in Such House or Place to be Mentioned therein, at any time or times During the Continuance of this Act, Which Recognizances are to be Lodged by the Person or Persons, before whom the Same are taken, vizt. In the Citys of New York & Albany with the Town Clerks, and in the Counties with the respective Clerks thereof, And upon Complaint made of the Breach of the Said Condition, it shall be Lawfull for the Said Mayors & Aldermen of New York & Albany, or the greater Number of them, and in the Counties for the Justices at the General or Special Sessions of the Peace to Suppress the Licence or Licences of Such Offender or offenders.

BE it further Enacted by the Same Authority that no Person or Persons who have Obtained Such Licence as aforesaid Shall be Permitted to Retail Strong Liquors, before He, she or they, have Agreed for the Excise with Such Farmer, or Farmers, as have taken the Excise in the Place, where He, She, or they Intend to Retail, and Secure to him or them, the Payment of the Sum agreed on, by Bond or otherwise, at the Direction of the Said Farmer or Farmers, who are thereupon to give a Permit in writing unto Such Person or Persons to retail Strong Liquors.

BE it Enacted by the Same Authority, That if any Person or Persons, Shall Retail Strong Liquors in this Colony, before He, She or they have Entered into Recognizance & obtained a License and Permit in manner as Aforesaid, He, She, or they so offending, Shall not only be Subject and Liable to the Penalties & Forfeitures contained in the before Mentioned Act, but more over Forfeit the Sum of Five Pounds, to be recovered in a Summary Way, In the City's of New York & Albany before the Mayor or Recorder, & one or more Alderman of the Said City's respectively, and in the Counties by any two Justices of the Peace, one whereof to be of the Quorum, and if upon Conviction the Said Forfeiture be not paid, the Same is to be Levyed on the Goods & Chattels of the Offender or Offenders by WARRANT under the Hands & Seals of the Persons before whom Such Conviction Shall happen, and if no Goods or Chattels are found on which to Distrain, It shall be Lawfull for the Persons who heard and determined the Cause to Commit the Offender or Offenders to Goal, without Bail or Mainprize for the Space of Three Months, unless the Said Penalties are Sooner Discharged, and the Said respective Magistrates, Shall be & hereby are fully Impowered, Directed and Required to hear and determine, these matters in manner as aforesaid, and to give Judgment, and if need be, to Award Execution thereon, and to Issue a Warrant or Warrants for Committment of offenders as the case may require.

AND That the Expence of being Qualifyed to Retail may be within the bounds of Moderation, BE it Enacted by the Authority Aforesaid, That no more or greater Sum Shall be Demanded, or Received for a Recognizance and Licence in the City's of New York & Albany, than the usual & Accustomed Fees, and in the respective Counties, than the Sum of Three Shillings.

AND WHEREAS Several Persons, as well in the Said Cities as in the Counties, not being Tavern Keepers, Dispose of Strong Liquors from their Cellars or Stores, under the Quantity of Five Gallons, carryed from thence to other Places, BE it provided & Enacted by the Same Authority, That Such Persons Shall not be obliged to Enter into Recognizance & take Licence in manner as aforesaid, any thing contained in this or the Aforesaid Act to the contrary notwithstanding, But that They & Each of Them Shall nevertheless be & hereby are required & obliged to agree for the Excise with the Respective Farmers thereof, and to Obtain his or their Permit for so doing, before Such Person or Persons shall Retail Strong Liquors without Doors, under the Said Quantity of Five Gallons, and in Default hereof Every offender & offenders SHALL be subject & Lyable to the Penalties & Forfeitures which in Such cases are Directed & Mentioned in & by the Act aforesaid.

AND be it Enacted by the Same Authority, That of all the Penalties, which may arise upon the breach of the Recognizances, hereby directed to be Entered into, One half Shall be to the Informer or Informers, that Shall Sue for & Prosecute the Same to Effect, and the other half Shall be paid to the Treasurer, and Imployed by him to Sink & Cancel Bills of Credit Struck & Issued upon the Duty of Excise, and that all other Forfeitures which may arise by Virtue of this Act, Shall be to the Sole use & benefit of the Farmers Respectively.

AND be it farther Enacted by the Authority aforesaid That all the Moneys to be paid to the Treasurer, by the Several before named Farmers, Shall be Imployed for and Towards Cancelling Bills of Credit Struck & Issued upon the Said Duty of Excise, at the Time and in the manner Directed in & by an Act, Intituled an Act farther to continue the Duty of Excise & the Currancy of the Bills of Credit, Emitted thereon. and to Strike Some New Bills for Exchanging Such old ones , as are or may be unfitt to Circulate, Passed in the Thirteenth year of his present Majesties Reign, and to & for no other use or Purpose whatsoever."

Source: The Colonial Law of New York From the Year 1664 to the Revolution Including the Charters to the Duke of York, The Commissions and Instructions to Colonial Governors, The Duke's Laws, The Laws of the Dongan and Leisler Assemblies, the Charters of Albany and New York and the Acts of the Colonial Legislatures from 1691 to 1775 Inclusive, Vol. III, pp. 372 - 377 (Albany, NY: James B. Lyon, State Printer 1894).

See also, id., pp. 599 - 605 (an analogous statute passed September 1, 1744); id., pp. 857 - 863 (an analogous statute passed November 25, 1751).

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