Whereas from the Operations of War in this and the Neighbouring States it becomes difficult, by purchase alone, to supply and provide the Army and Navy with a sufficient quantities of Provisions and other necessaries;

Be it therefore inacted by the General Assembly of the State of North Carolina and it is hereby enacted by the Authority of the same, That a specific provision Tax be levied on all the Inhabitants of this State, in addition to the pecuniary Tax for the current year, in the following manner Vizt. That each and every Inhabitant of this State shall for every hundred pounds value of his or her Taxable property contribute and pay to the Commissioner of each ^his^ respective County some one or more of the following &c enumerated Articles at the Option of the person so paying to wit

one peck of Indian Corn,
or Half a peck of Wheat,
or Five pounds good Flour,
or One and one fourth peck of ^clean^ Oats,
or Three fourths of a peck of Rye,
or One peck of rough Rice,
or One third do. clean Rice merchantable,
or Three pounds good Pork,
or Two pounds salted do.,
or Four and an half pounds good Beef,
or One pint Continental Rum, Taffia or Whiskey good proof,
or Two thirds of a pint good Rum or Brandy or

And that be bound and obliged severally to pay ^convey^ and deliver at such places, Upon houses or Magazines ^not exceeding three^ within the County ^the County of Rowan Excepted and in that not exceeding four^ as may be ordered and directed by the Commissioner of each respective County. And that any person who shall delay or refuse after the Tenth day of December ^January^ next to advance and deliver his or her proportion of the Specific Tax in some of the before enumerated Articles agreeable to the true Intent and Meaning of the Law, the Collector of the Districts shall and may by Warrant from the Commissioner make Distress, Seizure and Sale of the Goods & Chattels, Lands and Tenements of all persons, so refusing or neglecting, sufficient to purchase double the quantity of such Specific Supplies at the highest prices then in the District: District: ^A^ ^Provided Nevertheless that the Inhabitants of Carteret County may deliver one Gallon of Salt in Lieu of their proportion of Any ^one^ of the Enumerated Articles by this Act directed to be paid—Provided ^also^ That no Collector shall be obliged to lay out the Sums he may so receive, for enumerated Articles as aforesaid, but shall settle and account with the said Commissioner for the same; and that the said Collector shall be entitled to take and receive for every Seizure or Distress the Sum of Twenty Five Dollars—

And be it further enacted by the Authority aforesaid, that all Quakers, Moravians, Menonists, Dunkards and ^taxable^ Poles ^and non jurors^ shall be taxed ^and persons refusing or neglecting to give in on Oath^ and shall pay and deliver [illegible] in ^the^ Specific or enumerated Articles ^as afsd.^ in the same abovesaid proportion as by the pecuniary Tax Law for the present Year they are bound and obliged to do; Provided no person shall be considered as a non Juror except such who having been lawfully called on have refused to take the Oath of Allegiance to this State:

And be it further enacted by the Authority aforesaid that immediately after the passing this Act, the Sheriff of each County in this State shall summon of the Justices within his County to meet at the Court House on some certain day within three days next after such notice, who having met, they or any five of them shall and are hereby required to nominate and appoint a proper person to be Commissioner of each County for carrying the purposes of this Act into effect, and from time to time to fill up any such Vacancies as may happen, the said Commissioner before entering upon the duties of this Office shall give Bond with at least two ^or more^ sufficient Securities, payable to the Governor or Commander in Chief for the time being and his Successors in the Sum of Five ^Ten^ thousand Spanish Milled Dollars, with the following Condition,

The Condition of the above Obligation is such that whereas the above bounden [intentionally blank] is nominated and appointed Commissioner In the County of [intentionally blank] for collecting provision Taxes ^and purchasing^ and procuring Supplies of the same ^Provisions^, pursuant to an Act of the Genl. Assembly entituled An Act for levying a Specific provision Tax on all The Inhabitants of this State for the Support of the Army and Navy of this and the United States in the Southern Department ^now if the said—^ shall well and faithfully perform all the several Duties enjoined on him by the sd. Act in the manner therein prescribed then the above Obligation to be void otherwise to remain in full Force & effect. And shall also take the following Oath before some Justice of the County and obtain a Certificate thereof to Witk. I AB do swear that as Commissioner for receiving and procuring specific provision Supplies or the County of—I will well truly and faithfully execute the Trust reposed in me to the best of my skill and Ability according to Law, and that I will not directly or indirectly purchase or procure for my own use ^or for the Use of any other person or persons^ (Articles for ^my own^ family ^use and^ Consumption excepted) any of the above enumerated Articles, during my Continuance in said Office otherwise than is by this Act directed. 

So help me God

Which sd. And be it enacted by the Authority afsd. that the Commissioner for each County respectively shall have power and authority to rent, hire or seize for the use of the publick, Warehouse, Stores or Magazines or ^& other^ Inclosures for the purpose of Storing and keeping safe the ^sd.^ enumerated Articles afsd. and shall give give Receipts for all such specific provision supplies as may be received in Taxes, afsd. and shall keep particular and exact accounts of the same.

And be it further enacted by the Authority afsd. that the Commissioner in each respective County may and is hereby authorized and required ^as soon as may be^ to purchase on account of this State from any Inhabitant thereof all or any of the afsd enumerated Articles which they ^such quantities of Beef, Pork, Flour, Wheat, Indian Corn & Oats^ as any of ^of the Inhabitants^ them may be willing to supply at the following prices ascertained by Resolve of the Continental Congress bearing Date the 25—day of Feby. 1780. Viz Beef five and an half Dollars per hundred good Pork Fresh Pork well fatted Seven Dollars per Net hundred weight. Salted Pork per Barrel Twenty two Dollars; Salted Beef Seventeen and an half Dollars per hundred Barrel, Flour Four and an half Dollars per each 112 lb. Good Wheat one Dollar and an half per Bushel, Indian Corn Three fourths of a Dollar per Bushel, Oats half a dollar per Bushel; and shall giving the Owners Indentedd Certificates for such purchase'd Supplies & bearing in the form following to wit.

State of North Carolina [intentionally blank] County, This may certify that as Commissioner for the County afsd. I have purchased (or impressed as the Case may be) from [intentionally blank] at the prices ascertained in Spanish Milled Dollars by a Resolve of Congress dated 25th Feby. 1780, amounting in the whole to [intentionally blank] Spanish milled Dollars, which Sum as to bear Interest at Six prct. until paid agreeable to an Act of the Genl. Assembly in such Case made. Which Certificates shall bear [illegible] the said Interest of 6 pCt. to free and exempt from a public Tax and shall be paid and redeemed by the Genl. Assembly of this State on or before the first day of September 1782 in Spanish milled Dollars or in Continental or State Currency equal in value to such Spanish Milled Dollars as aforesaid. Ɵ

And be it enacted by the Authority afsd. that the ^all^ Certificates granted by any County Commissioner for provisions by him actually purchased or impressed in consequence of this Act shall, if tendered be received by such Commissioner in discount of the provision Tax for the Year 1780 and if the Amount of such Cirtificate shall exceed the provision Tax of each person the Commissioner shall take up each Certificate endorsing thereon the remaining quantity for which he shall issue a new Certificate of the same Tenor and redeemable in the same manner as the original Certificate, and ^And be it further enacted by the Authority afsd. that^ in case any person shall be possessed of more of any of the sd. Articles, than will be sufficient for his, her, or their Family use ^and for the discharge of his, her, or their Tax Specific Tax^ and shall refuse to sell the one half of the residue, then and in such Case, the Commissioners are hereby required to call on the nearest Justice and two Freeholders, who shall determine what quantity may be sufficient for the use and Consumption of the Family of such person or persons, which sd. Justice and Freeholders shall give & deliver to the Commissioner a Cirtificate or Memorandum of the remaining quantity of such Article or Articles in the Hands or possession of the person or persons so refusing the sell as afsd. which sd. Commissioner is hereby directed and required ^first to demand admittance into and in case of refusal^ to ^ibreak open in the Day Time if necessary all Homes or other Inclosures and^ seize and impress the one half of the afsd. certified Articles; where upon he shall give a Certificate thereof to the owner, in order that satisfaction be made for the same, agreeable to the Directions of this Act: And also shall To purchase, hire, or impress, Horses, Waggons, Carts & Boats ^belonging to his County^ sufficient for transporting to the County Ware Houses ^or elsewhere^ all such Articles as he may have ^so^ purchased ^or impressed.^ procured or received as afsd. ^which impress hired and impressed Estates^ shall by be exhibit'd by ^any^ one Justice of the Peace and two Freeholders of the County upon Oath, in proportion to the Rates of Provision as ascertained by the Continental Congress according agreeable to the Militia Law

^And whereas it will tend greatly to facilitate the purchase of provisions and other necessaries for the fleet and army if the certificates to be given for such provisions and necessaries are established upon the credit of a permanent and valuable fund. Be it therefore enacted by the authority aforesaid that the lands and other real property within this State which by any act or acts are confiscated and directed to be applied to the public use shall be and the same in and are hereby except such part or parts thereof as may have been sold agreeable to law shall be and the same in hereby enacted is established—as a fund for the redemption of the certificates directed to be granted by virtue of this act and shall be and the same is hereby pledged and mortgaged for the payment and discharge of all such certificates in the same manner as private property mortgaged for the payment of any debt^

^And be it further Enacted by the authority afsd. That all Certificates to be Issued in virtue of this Act shall be a Tender at the Exchange of l for sixty ^75^ in discharge of the pecuniary Tax & the respective Collectors & receivers of the Land pecuniary Tax shall receive the same at the exchange afsd.^

^And the County Commissers. are hereby respectively required to make application to the Genl. Assembly Board of State War for such quantities of public salt as may be necessary for setting up the fresh provisions they may receive, also to purchase barrels & finaly to do and determine every thing necessary for the safe keepeing ^all^ such provisions as may be collected or received in Virtue of this Act. and the sd. Commissioners are hereby expressly required to [illegible] the quantity & quality the all receipts Certificates they may Issue for Provisions by them purchases or impressed in Virtue of this act—^

And be it further enacted by the Authority afsd. that the Treasurer of each respective District shall furnish the Commissioner of every County in the same with a Sum not exceeding five thousand pounds to thus enable him to perform the several Services

[illegible] applied or defraying the Expence incident to the Services of such Commission required ^of him^ by this Act; for which sd. Sums, together with the Amount of the Provisions which may be purchased, impressed or received by Virtue of this Act, the sd. Commissioner respectively shall account with the Genl. Assembly of this State, and

And be it further enacted by the Authority afsd. that each Commissioner as afsd. respectively shall made quarterly retenns or often is if required to the Board of War, or ^in case a Board of War shoud not be Established in this State, to the Governor for the time being^ of all Supplies by him recd. either by provision Taxes, Purchases or Impressment as aforesaid.

And be it further enacted by the Authority afsd. that each Commissioner hereby appointed shall be allowed five per Cent on the Value of all such Articles over and above that he shall or may have recd. as provision Taxes, and also [illegible] ^Five and half^ pCt on the Articles purchased or impressed by Virtue of this Act, exclusive of his necessary ^public^ Expences, which Allowances are hereby declared to be in Spanish Milled Dollars, and each respective Commissioner having settled his Accounts with the Board of War in the Genl. Assembly, shall be intitled to receive Certificates in the same Security & of the like Tenor as herein before directed.