Slaves - Seller pays vs Buyer pays? 20 Nov 1759

Slavery big and strong was going on in 1759 in Virginia.

Lincoln . . . says of those who strive "to prove slavery a very good thing, we never hear of the man who wishes to take the good of it, by being a slave himself."

Just read the Executive Council of Virginia journal of 20 Nov 1759.

At no point do the Men of Virginia consider the wrong of slavery below. They're concerned about taxing it.

The importers of the slaves wanted to evade any taxes on selling slaves.

These sellers objected. They were the powerful ones. They were the merchants of London.

They objected to this Virginia tax to the King and his Privy Council who then struck down the Virginia law.

So Virginia had to comply.

They no longer could tax the seller.

They instead tried to tax the buyer.

The buyer then evaded those taxes by purchasing slaves first in Maryland or the Carolinas or in the West Indies and then brought the slaves into Virginia.

Did George Washington do what every body else was doing?

It does not appear so. He bought 9 slaves in Virginia. That would not have helped him evade those taxes.

From William Churchill of Middlesex County Virginia, GW bought nine slaves on 4 May 1759 (Cash Accounts, May 1759).

Source:

https://founders.archives.gov/documents/Washington/02-06-02-0179

Looking at it

We must say what we think is obvious. It is good to stare right into all the history good or bad, without fear of tearing down icons, nor of following any societal pressure to conform, but to see as clearly as we can all ot it.

That's it.

That's our lead story.

There's always more.

Skip around.

Read bits and pieces.

Compiled by Jim Moyer 10/15/23, 11/5/23, updated 11/19/23

Executive Journals, Council of Colonial Virginia

From Hening's Statutes, the actual law

Statutes vs Journals

Executive Journals ,

Council of Colonial Virginia

#167 (p.149)

149 Executive Journals , Council of Colonial Virginia At a Council held Novemr . 20th 1759 Present The Governor , and as Yesterday .

The Governor desired the Opinion and Advice of the Council if he could consistently with his Instructions , which he produced a Copy of , give his Assent to a Bill intituled " An Act to oblige the Persons bringing Slaves into this Colony from Maryland , Carolina , and the West Indies for their own Use , to pay a Duty . "

Upon which it was the Opinion of the Council that his Honor might consistently with the Spirit of his Instructions give his Assent to the said Bill , and they advised him to do it for the following Reasons .

The Council observe that in the Year 1723 , an Act of Assembly passed , intituled " An Act for laying a Duty on Liquors and Slaves . "

Tax on the Importers of slaves was objected to by London.

This Duty on Slaves being high ,

and directed to be paid by the Importer

was immediately taken Notice of by the Merchants trading from Great Britain to the Coast of Africa ,

as a burthen upon them ,

and destructive of that Trade ;

and upon their Application to his late Majesty ,

the said Act was repealed the very next Year , by the Royal Proclamation ,

and in Consequence ,

the Instruction now under Consideration was sent in .

From that Period there was no Duty paid on Slaves imported into this Colony , till the Year 1732 ,

at which Time the Legislature finding that the Duty laid upon Liquors was not sufficient to defray the necessary Expences of the Government ,

That law was a duty on importers on slaves and on liquor imported. Since the duty on slave importers was struck down by London, the only duty collected by Virginia from that same law was on importing Liquor. And that income was not enough to support colony expenses during this latest war.

So finally the duty involving slaves was changed from taxing importers to taxing buyers of the slaves. This was acceptable to London.

passed an Act intituled , " An Act for laying a Duty on Slaves to be paid by the Buyers , " which they say , in the Preamble of the Act is agreeable to his Majesty's Instruction to his Lieut . Governor , and therefore beseech his Majesty that it may be enacted & c .

Taxes on the buyer increase 5 to 10 to 20 percent.

Now , several Acts have since been pass'd upon the same Plan of making the Duties payable by the Buyer ; some of them for continuing , altering , amending , and revising the said Act , others for encreasing the Duty from five to ten per Cent ; and as the Exigencies of the Colony for its Defence in the present War have encreased , it hath been raised to twenty per Cent , yet always to be paid by the Buyer

And as all these Acts have been regularly transmitted to the Right Honble

#168 (p.150)

150 Executive Journals , Council of Colonial Virginia

the Lords for Trade and Plantations , and no Objections have been made to them by their Lordships , or any of his Majesty's Ministers , the Council therefore reasonably conclude , that the said Acts are look'd upon to be no way inconsistent with the royal Instruction , inasmuch as that forbids the passing any Act for laying a Duty on Slaves to be paid by the Importer ; whereas these several Acts direct the Duty to be paid by the Buyer .

Secondly , the Acts now in Force , on this Subject , lay the Duty on such Slaves only as are imported into this Colony for Sale .

The slave buyers found a loophole. They went to Maryland or North Carolina to buy the slave to escape the Virginia tax.

This hath open'd a Door to the Inhabitants to defeat the Intention of them by passing the River Potowmack into Maryland , and others by travelling into North Carolina , where they buy their Slaves and bring them into this Colony ,

not for Sale they say , but for their own Use , and therefore no Duty is to be paid ;

by which Practice the Treasury hath been deprived of very considerable Sums of Money this Summer

,

which were intended and appropriated to the sinking a Part of the large Emmissions of Paper Money :

And as the sole Object of the Bill now under Consideration is to put a Stop to so pernicious an Evasion , of these necessary Laws , made to support the Credit , and supply the Exigencies of the Colony ; and to enforce a fair and equal Observance of those Laws , the Council cannot hesitate to advise his Honor to pass the Bill ;

The Hening statute below shows how the colony hope to stop such tax evasion.

especially as the said Duty is no more ,

or other than what is imposed by the former Acts , and not contrary to the Instruction , which apparently and only intends to prevent any Duty being imposed and to be paid by the Merchants of Great Britain , trading to and from the Coast of Africa .

Source:

https://babel.hathitrust.org/cgi/pt?id=mdp.39015004161017&view=1up&seq=167&q1=10

From Hening's Statutes

thee actual law

CHAP. II.

An Act to oblige the persons bringing slaves into this colony from Maryland, Carolina, and the West-Indies, for their own use, to pay a duty.

The Evasion Problem

I. WHEREAS great numbers of negro and other slaves, imported to the provinces of Maryland, North-Carolina, and other places in America, have been there bought by the inhabitants of this colony, and from thence transported hither, whereby not only the payment of the duties on slaves has been evaded, but the duties imposed by the laws of those countries have been born by our people; for prevention whereof, Be it therefore enacted, by the Lieutenant-Governor, Council, and Burgesses, of this present General Assembly, and it is hereby enacted, by the authority of the same, That from and after the passing of this act, there shall be paid to our sovereign lord the king, his heirs and successors, for all slaves imported or brought into this colony and dominion from Maryland, North-Carolina, or any other place in America, by the owner or importer thereof, after the rate of twenty per centum on the amount of each respective purchase, really and bona fide made, by such owner or importer, in such province or other place in America; to be applied towards discharging the publick debts of this colony, and to such other publick uses as the general assembly shall from time to time direct.Preamble.

The Duty

II. And to the end that the said duty may be faithfully collected and accounted for, Be it further enacted, by the authority aforesaid, That the owner or importer of such slaves shall, within twenty days after such importation, deliver, or cause to be delivered, on oath, to the clerk of the court of the county in which he or she shall reside (which oath such clerk is hereby impowered to administer) a true list or manifest of all slaves by him or her so imported, distinguishing their sexes, with a true account of the prices by him or her given for the same in such province or other place in America; and on failure thereof, every such owner or importer shall forfeit and pay the sum of fifty pounds

How to be collected.

339

LAWS OF VIRGINIA, NOVEMBER 1759−−33d GEORGE II.

for every slave, so imported and omitted in such list, or of whose price a true account was not given. And every clerk to whom such list shall be delivered, as aforesaid, shall, within forty days after his receiving such list, deliver a copy of the same to the sheriff of his county, and also transmit another copy thereof to the treasurer of his colony: And every sheriff, upon the receipt of such list, is hereby impowered and required to demand and collect of such owner or importer the duty herein before laid, according to such list; and in case of non-payment to levy the same by distress, in like manner as he is by law directed to distrain for levies and other publick debt; and every such sheriff shall account for and pay the duties by him received, according to such list, to the treasurer of this colony, appointed by or pursuant to an act of assembly, on or before the twenty-fifth day of April yearly, deducting after the rate of six per centum for his trouble in collecting and paying the same. And if any sheriff shall fail to collect, account for, and pay such duties, after the deduction aforesaid, and an allowance for persons not dwelling nor having any effects in his county, it shall and may be lawful for the said treasurer to demand judgment against the said sheriff in the general court, or court of the county in which such sheriff shall reside, for all the money due on such list, which judgment the said court is hereby impowered and required to give, on the motion of the said treasurer, provided ten days previous notice of such motion be given to such sheriff.

Penalty on clerks.

III. And be it further enacted, by the authority aforesaid, That every county court clerk, failing to transmit such copies of every list, delivered to him as aforesaid, to the treasurer and sheriff, according to the directions of this act, shall forfeit and pay the sum of one hundred pounds for every such failure.

Exemption on duty on slaves dying after being purchased 40 days before

IV. Provided always, That every owner or importer of slaves, as aforesaid, shall be entitled to the same advantages on payment of the said duty in imported gold or silver as is allowed, and according to the terms prescribed by law to the purchasers of slaves; and that no importer of slaves for his own use shall be liable to the payment of any duty by virtue of this act for any slave that shall die within forty days after his or her importation, on due proof of such death, according to the laws now in force imposing a duty on the purchasers of slaves. Where duty paid in imported gold or silver.

340

LAWS OF VIRGINIA, NOVEMBER 1759−−33d GEORGE II.

How the penalty to be recovered and appropriated.

V. And be it further enacted, by the authority aforesaid, That the several penalties and forfeitures arising by virtue of this act, shall and may be recovered with costs, by action of debt or information, in any court of record within this colony; one moiety whereof shall be to our sovereign lord the king, his heirs and successors, to be applied to the same uses as the duty hereby imposed is appointed, and the other moiety to him or them that will inform or sue for the same; and the grand juries in the general court and county courts in this colony, respectively, are hereby also impowered and required to present all offences against this act to the court.

Travelers accompanied by slaves exempt

VI. Provided also, That nothing in this act contained shall extend, or be construed to extend to any traveller who shall bring with him into this colony such slaves as shall be necessary to attend him in his journey, and shall not sell, barter, or exchange the same in this colony; nor to any person or persons who shall actually remove with their families and estates to reside in this colony.Exemptions.

Sunset Date 20 April 1767

VII. And be it further enacted, That this act shall continue and be in force, from the passing thereof, until the twentieth day of April, one thousand seven hundred and sixty-seven, and no longer.

..

See slave law here: https://vagenweb.org/hening/vol07-16.htm