(Passed December 19, 1792)

6. …All actions or suits founded upon any account for goods, wares and merchandise sold and delivered, or for any articles charged in any store account, shall be commenced and sued within one year next after the cause of such action or suit, or the delivery of such goods, wares and merchandise, and not after; except that in case of the death of the creditors or debtors, before the expiration of the said term of one year, the further time of one year from the death of such creditor or debtor, shall be allowed for the commencement of any such action or suit.

7. And to prevent imposition or deception herein, the respective time or date of the delivery of the several articles charged in any such account, or any receipt taken for the delivery of them, shall be particularly specified.

8. And if any merchant or trader shall wilfully post-date, any article or articles in such account, or the receipt taken for the delivery of them, he shall forfeit and pay tenfold the amount of the article or articles or of the receipt taken for the delivery of them, so post-dated, to be recovered with costs in any court of record, by petition, where the penalty incurred shall be under sixteen dollars and sixty-six cents, or amounts to that sum only, and by action of debt or information, where the penalty shall be more than sixteen dollars and sixty-six cents, to the informer, where the informer prosecutes, or to the commonwealth, where the prosecution shall be first instituted on the public half.

9. And to prevent any doubt in the construction hereof, it is hereby declared, that the before mentioned limitation of one year, shall take place and be computed, from the respective dates or times of delivery of the several articles entered or charged in any such account; and that all such articles as shall have been of more than one year’s standing when the action or suit was commenced, shall be disallowed and rejected, and verdict shall be given or judgment rendered for no more than the amount of such articles as appear to have been actually charged or delivered within one year next before the commencement of the suit as aforesaid.

10. Provided nevertheless, That if in any of the said actions or suits, judgment be given for the plaintiff, and the same be afterwards reversed by error, or a verdict pass for the plaintiff, and upon matter alledged in arrest of judgment, the judgment be given against the plaintiff, that he take nothing by his plaint, writ or bill, in all such cases the party plaintiff, his heirs, executors or administrators (as the case shall require) may commence a new action or suit, from time to time, within one year next after such judgment reversed, or such judgment given against the plaintiff, and not after.

11. Provided always, That in all questions which may arise in any court of record upon any act for limitation of actions, making entries into lands, or limitation of evidence, in the computation of time, the several periods between the twelfth day of April, one thousand seven hundred and seventy-four, and the twelfth day of April, one thousand seven hundred and seventy-eight, and between the first day of January, one thousand seven hundred and eighty-one, and the fifth day of January, one thousand seven hundred and eighty-two, and between the fifth day of May, one thousand seven hundred and eighty-three, and the twentieth day of October, in the same year, shall not be accounted any part thereof, so as to bar such action, entry or evidence.