In "An act to enable the inhabitants of this colony to discharge their
Tobacco debts in money, for this present year," better known as the Two Penny Act, the General Assembly responded to
the failure of the colony's tobacco
crops by allowing vestries
and county courts to collect
taxes and pay salaries in money calculated at the usual market price for tobacco
rather than in tobacco at windfall rates. Lieutenant Governor Robert Dinwiddie signed the act into law, on behalf of George II, on November 8, 1755.
WHEREAS by reason of the great drought a very small quantity of tobacco is made,
so that the inhabitants of this colony are not able to pay their public, county and
parish levies, and the officers fees, and other tobacco debts in tobacco for this
present year, according to the directions of the laws now in force; for remedy
whereof, and to prevent the sheriffs and other collectors of the public dues, from
taking advantage of the necessities of the people, and exacting exorbitant prices for
tobacco, due or payable to them from the poor and needy.
II.
— page 569 —
BE it 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 it shall and may be lawful to and for any person
or persons, from whom any tobacco is due by judgement, for rent, by bond, or upon any
contract, or for public, county and parish levies, or for any secretaries, clerks,
sheriffs, surveyors, or other officers fees, or by any other ways or means
whatsoever, to pay and satisfy the same, either in tobacco, according to the
directions of the act of Assembly, intituled, An act for amending the staple of
tobacco, and preventing frauds in his majesty's customs, or in money, at the rate of
sixteen shillings and eight pence, for every hundred pounds of nett tobacco, and so
in proportion for a greater or lesser quantity, at the option of the payer: And the
sheriffs and other collectors shall, and they are hereby required to receive the same
from any person or persons, in discharge of any such levies and officers fees; and
the sheriffs or other collectors of the levies and fees, aforesaid, shall account
with, and pay to the persons entitled to the same, in proportion to their several
demands, all tobacco and money which they shall receive in payment of such levies and
fees, which shall discharge such sheriffs and collectors from any other demand for
such levies and fees, any law to the contrary thereof notwithstanding.
III.
Provided always, That nothing herein contained shall
extend, or be construed to extend, to any public, county, or parish levies, or
officers fees now due or hereafter to become due, in any county where by law the
inhabitants of such county, are now impowered to discharge the same in money.
IV.
And be it further enacted, That this act shall continue
and be in force for the space of ten months, and no longer.
