Hening's Statutes at Large

===========================================================

AT A

GENERAL ASSEMBLY

BEGUN AND HELD

At the Public Buildings in the City of
Richmond, on Monday the fifteenth
day of October in the year of our
Lord one thousand seven hundred
and eighty-seven, and in the twelfth
year of the commonwealth

Edmund Randolph, esqr. governor.

======

CHAP. I.

An act to amend the laws of revenue, to provide for the support of civil government, and the gradual redemption of all the debts due by this commonwealth.

[Passed the 1st of January, 1788.]

I. WHEREAS it appears to the present general assembly, upon an accurate examination of the various branches of revenue, and the several demands on the public for the debts and expences of government, that the taxes now levied on the citizens of this commonwealth are heavier than the circumstances of the people will admit of, without suffering great distress, and it appearing also that some of the taxes may be reduced and sufficient provision made. Nevertheless, for the support of civil government, and the punctual payment of the annual interest of all the debts due by the state, and a certain sum may also be applied in discharge of part of the principal of such debts; it hath therefore become necessary to amend the laws of revenue

===========================================================

413

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


in such manner as will give relief to the people and best tend to strengthen and confirm the public credit.
II. Be it therefore enacted, That whereas by an act, intituled, "An act to revive and amend an act for redeeming certain certificates" the following taxes are imposed, to wit: Twenty shillings for every hundred pounds, and so in proportion for a greater or lesser sum of the valuation to all lands and lots as the same is charged under the act "For equalizing the land tax," also a tax of ten shillings to be paid by every free male person above the age of twenty-one years, who shall be a citizen of this commonwealth, and also the like sum of ten shillings upon all slaves above the age of sixteen years, to be paid by the owners thereof, except such free persons and slaves as shall be exempted by the respective county courts through age or infirmity, also two shillings for every horse, mare, colt, and mule; also five shillings per wheel for all coaches, chariots, phætons, four wheeled chaises, stage waggons, for riding carriages, chairs, and two wheeled chaises; also fifteen pounds for every billiard table, and four pounds for every ordinary license over and above the taxes imposed by any other act or acts of assembly, which taxes have amounted to the nett annual sum of one hundred and sixty-four thousand two hundred and sixty-six pounds, three shillings and eight pence, and the meaning and intention of the said act being principally to provide for the redemption of the certificates granted for militia service and for property impressed or taken for public service, for calling in of which certificates no other mode been provided; and whereas but a small amount of the said certificates will remain in the hands of the people after the arrearages of the said taxes shall be paid into the public treasury, and some other mode may be adopted for calling in the balance of the said certificates in a manner more convenient than by continuing the collection of the said taxes in manner prescribed by the said act.	Former taxes recited, for redeeming certain certificates.
III. Be it therefore enacted, That the act, intituled "An act for calling in and redeeming certain certificates," shall be and the same is hereby repealed.	Repeal of that act.
IV. And that adequate provision may be made for the redemption of the public securities, and for aiding the sinking fund, Be it farther enacted, That from and after the first day of March next, all such goods	Additional duties on spirituous liquors, wines, and

===========================================================

414

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


and merchandise as are herein after mentioned, which shall be imported or brought into this state, by land or water, shall be subject to the duties and imposts hereinafter mentioned, over and and above the duties and imposts thereon laid by any other act of assembly, that is to say: Upon every gallon of rum, one shilling; every gallon of other distilled spirituous liquors, one shilling; every gallon of Madeira wine, one shilling and six-pence; every gallon of wines, other than Madeira, one shilling; every gallon of porter, ale, or beer, nine pence; every pound of snuff, one shilling; every pound of manufactured tobacco, one shilling; every pound of loaf or lump sugar three pence; every pound of coffee, three pence; every pound of pepper, six pence; every pound of pimento or allspice, four pence; every pound of dressed leather, six pence; every pound of tanned leather, four pence; every pound of Bohea tea, one shilling; every pound of tea of other quality, two shillings; every hundred weight of cordage, four shillings; every hundred weight of bar iron, four shillings; every hundred weight of iron pots, kettles, or other iron castings, fours hillings; every hundred weight of nail rod and bolts, six shillings; every dozen bottles of wine, in bottles commonly called quart bottles, and in that proportion for all wines in bottles, three shillings; every dozen bottles of malt liquors, in bottles commonly called quart bottles, and in that proportion for all bottled malt liquors, two shillings and six pence; upon riding carriages from a foreign port or the manufacture of any foreign country, as follows; every coach, chariot, or post chaise, twenty pounds; every other four wheeled carriage, fifteen pounds; every two wheeled carriage, ten pounds; every clock, five pounds; every dozen of axes, eight shillings; every dozen of hoes, six shillings; every saddle, twelve shillings; every pair of womens or childrens shoes or slippers of stuff or morocco leather, one shilling; every pair of womens silk shoes, two shillings; every pair of mens or womens leather shoes or slippers, one shilling; every pair of boots, six shillings; every pair of boot legs, one shilling and six pence; every dozen packs of playing cards, thirty shillings; every bushel of coals, six pence; every hundred weight of salted beef, except ship stores, twenty shillings; every hundred weight of pork, except ship stores, twenty shillings; every pound of candles, except ship stores,	goods imported.

and merchandise as are herein after mentioned, which shall be imported or brought into this state, by land or water, shall be subject to the duties and imposts hereinafter mentioned, over and and above the duties and imposts thereon laid by any other act of assembly, that is to say: Upon every gallon of rum, one shilling; every gallon of other distilled spirituous liquors, one shilling; every gallon of Madeira wine, one shilling and six-pence; every gallon of wines, other than Madeira, one shilling; every gallon of porter, ale, or beer, nine pence; every pound of snuff, one shilling; every pound of manufactured tobacco, one shilling; every pound of loaf or lump sugar three pence; every pound of coffee, three pence; every pound of pepper, six pence; every pound of pimento or allspice, four pence; every pound of dressed leather, six pence; every pound of tanned leather, four pence; every pound of Bohea tea, one shilling; every pound of tea of other quality, two shillings; every hundred weight of cordage, four shillings; every hundred weight of bar iron, four shillings; every hundred weight of iron pots, kettles, or other iron castings, fours hillings; every hundred weight of nail rod and bolts, six shillings; every dozen bottles of wine, in bottles commonly called quart bottles, and in that proportion for all wines in bottles, three shillings; every dozen bottles of malt liquors, in bottles commonly called quart bottles, and in that proportion for all bottled malt liquors, two shillings and six pence; upon riding carriages from a foreign port or the manufacture of any foreign country, as follows; every coach, chariot, or post chaise, twenty pounds; every other four wheeled carriage, fifteen pounds; every two wheeled carriage, ten pounds; every clock, five pounds; every dozen of axes, eight shillings; every dozen of hoes, six shillings; every saddle, twelve shillings; every pair of womens or childrens shoes or slippers of stuff or morocco leather, one shilling; every pair of womens silk shoes, two shillings; every pair of mens or womens leather shoes or slippers, one shilling; every pair of boots, six shillings; every pair of boot legs, one shilling and six pence; every dozen packs of playing cards, thirty shillings; every bushel of coals, six pence; every hundred weight of salted beef, except ship stores, twenty shillings; every hundred weight of pork, except ship stores, twenty shillings; every pound of candles, except ship stores,

goods imported.

===========================================================

415

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


four pence; every pound of soap, except ship stores, four pence; upon all hats, ten per centum ad valorem; upon all ready made wearing apparel not before enumerated (except gloves and stockings) on all metal coat and waistcoat buttons, on all horse and carriage whips and walking sticks or canes, on all gold or silver lace, ten per centum ad valorem; and upon all goods, wares, and merchandize, whatsoever, not before enumerated, except salt, a duty of three per centum ad valorem. The duties aforesaid shall be paid to the several naval officers, or other persons legally authorised to collect the duties or imposts heretofore payable upon goods, wares, or merchandise, imported or brought into this state; and if any person importing any of the goods before enumerated, shall fail to make due entry thereof within the time by law prescribed, the penalty shall be the same and recovery had in like manner as in the case of persons importing rum and failing to make due entry thereof. The said duties shall be paid in Spanish milled dollars, at the rate of six shillings each, or in other silver or gold coin, at a proportionable value, or may be discharged by the payment of a like sum in any specie certificates or warrants legally issued for any debt due by this state, or by the payment thereof in notes for tobacco given to soldiers for bounties, allowing at the rate of twenty shillings per hundred for such tobacco. The months credit shall be allowed the owner or importer of the goods, wares, and merchandise herein before enumerated for payment of the duties hereby imposed, on giving bond with security to be approved of by the naval officer with whom such entry is made, which bonds if not paid when the same shall become due, shall be recovered in like manner with bonds granted for the payment of the duties on rum. And if any person chargeable with any of the duties hereby imposed of any of the articles above enumerated shall at any time make payment thereof in specie to any naval officer or collector duly authorised to collect such duties, the person who hath so paid the same or his agent or attorney duly authorised for that purpose, may at any time within sixty days after making such payment, demand and receive of such officer the amount of specie so paid, on tendering to him the like sum in any of the public securities above described, unless the officer to who such money may have been	Duties how paid.

four pence; every pound of soap, except ship stores, four pence; upon all hats, ten per centum ad valorem; upon all ready made wearing apparel not before enumerated (except gloves and stockings) on all metal coat and waistcoat buttons, on all horse and carriage whips and walking sticks or canes, on all gold or silver lace, ten per centum ad valorem; and upon all goods, wares, and merchandize, whatsoever, not before enumerated, except salt, a duty of three per centum ad valorem. The duties aforesaid shall be paid to the several naval officers, or other persons legally authorised to collect the duties or imposts heretofore payable upon goods, wares, or merchandise, imported or brought into this state; and if any person importing any of the goods before enumerated, shall fail to make due entry thereof within the time by law prescribed, the penalty shall be the same and recovery had in like manner as in the case of persons importing rum and failing to make due entry thereof. The said duties shall be paid in Spanish milled dollars, at the rate of six shillings each, or in other silver or gold coin, at a proportionable value, or may be discharged by the payment of a like sum in any specie certificates or warrants legally issued for any debt due by this state, or by the payment thereof in notes for tobacco given to soldiers for bounties, allowing at the rate of twenty shillings per hundred for such tobacco. The months credit shall be allowed the owner or importer of the goods, wares, and merchandise herein before enumerated for payment of the duties hereby imposed, on giving bond with security to be approved of by the naval officer with whom such entry is made, which bonds if not paid when the same shall become due, shall be recovered in like manner with bonds granted for the payment of the duties on rum. And if any person chargeable with any of the duties hereby imposed of any of the articles above enumerated shall at any time make payment thereof in specie to any naval officer or collector duly authorised to collect such duties, the person who hath so paid the same or his agent or attorney duly authorised for that purpose, may at any time within sixty days after making such payment, demand and receive of such officer the amount of specie so paid, on tendering to him the like sum in any of the public securities above described, unless the officer to who such money may have been

Duties how paid.

===========================================================

416

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


paid shall have accounted for and paid the same into the public treasury, in which case, the officer who may have collected such duty in specie, shall give to the person who paid the same, or to his agent or attorney duly authorised for that purpose, a certificate thereof, which certificate or other satisfactory proof being adduced to the executive, within sixty days from the time of such payment, it shall and may be lawful for the governor with advice of council, to direct the auditor of public accounts to issue a warrant for the like sum in specie, which the treasurer shall pay out of any more money in his hands arising from duties or imposts. Provided, the person demanding the said payment in specie shall at the same time pay to the treasurer the amount thereof in any of the public securities above described.
V. Provided always, That all goods, wares and merchandise above enumerated, of the grown, production or manufacture of any of the United States of America, except distilled spirits extracted from any substance or materials which are not the growth or production of any of the United States of America, shall be exempted from the payment of all duties and imposts hereby imposed. But nothing herein contained shall be construed to prevent or in any manner obstruct or delay the full payment of all arrearages heretofore due under the operation of the said recited act, which arrearages shall be paid, collected and distrained for, and the amount thereof paid into the public treasury, and in all cases the like proceedings shall be had and judgment thereupon awarded in such manner as if this act had not been made.	Goods exempted from duty.
VI. And whereas since the establishment of the present system of revenue in the sessions of assembly held in October, one thousand seven hundred and eighty-one, various warrants to a considerable amount have been issued by the auditors of public accounts for payment of money due to the public creditors, and sundry votes of the general assembly have also passed for the payment of certain sums therein specified, for the redemption of which warrants and making good such votes, particular branches of the revenue have been from time to time assigned; and some of the warrants so issued have heen by law declared receivable in payment of any part of the revenue tax equal to specie, whilst others of the said warrants have been limited to

===========================================================

417

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


the payment of some particular branch of the revenue; by which means the several appropriations have been deranged and many of the public creditors have been prevented from receiving payment of their just claims, in such time and manner as was intended by the legislature, and the great variety of such warrants, and the several appropriations of taxes and arrearages of taxes having rendered the present laws of revenue in many instances intricate and complicated, and productive of much embarrassment to the creditors of the public, as well as great perplexity in the accounts of the revenue.
VII. And whereas it is necessary for strengthening the public credit and simplifying the public accounts, that the laws respecting the same shall be amended, and adequate provision made for the redemption of all warrants heretofore issued by the auditors of public accounts, and for making good all votes of the general assembly for the payment of money or tobacco where any of the public funds have been charged with such payments;
VIII. And whereas the arrearages of taxes due for the year one thousand seven hundred and eighty-six and for former years, will be more than sufficient to discharge all such warrants and votes of the general assembly, provided such arrearages shall be so applied; Be it therefore enacted, That all arrearages of taxes now due to this commonwealth by the several sheriffs and collectors for the taxes of the year one thousand seven hundred and eighty-six and for all former years which have arisen or become due under the act "For ascertaining certain taxes and duties, and for establishing a permanent revenue," and all arrearages of taxes which have arisen or become due by the several sheriffs and collectors under the act "To amend and reduce the several acts for ascertaining certain taxes and duties, and for establishing a permanent revenue, into one act," or by the several acts amending the same, shall constitute a fund to be called the aggregate fund, and shall be applied to the payment of all such warrants heretofore issued, or which may issue by the auditor of public accounts, on or before the last day of December one thousand seven hundred and eighty-seven, and for all votes of the general assembly for the payment of any sum of money or quantity of	Appropriation of arrearages of taxes.

===========================================================

418

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


tobacco, Provided such warrants or votes have been charged on any of the branches of revenue arising from the taxes to be collected by the sheriffs or collectors of public taxes under the operation of the aforesaid acts, and shall also be applied to the payment of all such votes for payment of any sum of money or quantity of tobacco, as may pass during the present session of assembly, unless the same shall be otherwise specially provided for.
IX. And whereas it will contribute to the convenience of those persons who may be in arrears for taxes, and tend to strengthen the public credit if the warrants coming within the above description shall be declared by law to be receivable by the various sheriffs and collectors of taxes in discharge of the arrearages of the year one thousand seven hundred and eighty-six, or in discharge of the arrearages of any former year; Be it therefore enacted, That all warrants heretofore issued, or which may be issued on or before the last day of December, one thousand seven hundred and eighty-seven, by the auditor or auditors of public accounts, to be paid out of the taxes or arrearages of one thousand seven hundred and eighty-six, or of any preceding year; also all warrants so issued within the period aforesaid, for wages or salaries, or arrears of wages or salaries allowed by law to the governor, the members of the privy council, the delegates to congress, the speakers of the senate and the house of delegates, the members of the general assembly, and the officers of every denomination attending thereon, the judges at the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, auditors for public accounts, solicitor general, clerks to the council, to the treasurer, to the auditors and to the solicitor general, the keeper of the public jail, to the public armourers, and warrants issued to any person for any expences attending the arsenal at the Point of Fork, to the public printers to the register of the land office, and to all naval officers or searchers for their salaries; also all warrants drawn on the contingent fund, and all warrants for allowance to military pensioners, and the expences of criminal prosecutions, and to apprehenders of horse stealears; also all warrants for interest on the certificates granted the officers and soldiers of the Virginia line, both land and naval, on continental and state establishments,	What warrants receivable in taxes, as specie.

tobacco, Provided such warrants or votes have been charged on any of the branches of revenue arising from the taxes to be collected by the sheriffs or collectors of public taxes under the operation of the aforesaid acts, and shall also be applied to the payment of all such votes for payment of any sum of money or quantity of tobacco, as may pass during the present session of assembly, unless the same shall be otherwise specially provided for.

IX. And whereas it will contribute to the convenience of those persons who may be in arrears for taxes, and tend to strengthen the public credit if the warrants coming within the above description shall be declared by law to be receivable by the various sheriffs and collectors of taxes in discharge of the arrearages of the year one thousand seven hundred and eighty-six, or in discharge of the arrearages of any former year; Be it therefore enacted, That all warrants heretofore issued, or which may be issued on or before the last day of December, one thousand seven hundred and eighty-seven, by the auditor or auditors of public accounts, to be paid out of the taxes or arrearages of one thousand seven hundred and eighty-six, or of any preceding year; also all warrants so issued within the period aforesaid, for wages or salaries, or arrears of wages or salaries allowed by law to the governor, the members of the privy council, the delegates to congress, the speakers of the senate and the house of delegates, the members of the general assembly, and the officers of every denomination attending thereon, the judges at the high court of chancery, judges of the general court, judges of the court of admiralty, the treasurer, attorney general, auditors for public accounts, solicitor general, clerks to the council, to the treasurer, to the auditors and to the solicitor general, the keeper of the public jail, to the public armourers, and warrants issued to any person for any expences attending the arsenal at the Point of Fork, to the public printers to the register of the land office, and to all naval officers or searchers for their salaries; also all warrants drawn on the contingent fund, and all warrants for allowance to military pensioners, and the expences of criminal prosecutions, and to apprehenders of horse stealears; also all warrants for interest on the certificates granted the officers and soldiers of the Virginia line, both land and naval, on continental and state establishments,

What warrants receivable in taxes, as specie.

===========================================================

419

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


for their arrears of pay and depreciation, the warrants for the interest of the state loan office debt, and the interest due for the certificates granted for the paper money of this state funded, and all warrants granted for the interest on the debts due by the state for slaves executed by legal sentence, and all warrants granted for the payment of money or tobacco lent the public on the requisition of the general assembly in the session held in May, one thousand seven hundred and eighty; such tobacco being previously valued in money under the direction of the executive, and all warrants for money lent the public on the requisitions of Thomas Jefferson, esquire, then governor of this commonwealth, shall be receivable as specie by all sheriffs or collectors of public taxes in payment of all taxes due to this commonwealth for the year one thousand seven hundred and eighty-six, or any former year, under the aforesaid laws of revenue: And every sheriff or collector of such taxes on payment thereof into the public treasury, shall have credit accordingly: and that all doubts may be removed respecting the redemption of any of the warrants above enumerated, the treasurer is hereby directed and required, on application to him made for that purpose, to indorse on the same that any sheriff or collector of public taxes making payment thereof into the treasury, will have credit for the amount thereof, in discharge of any specie tax due for the revenue of one thousand seven hundred and eighty-six, or any former year under the laws aforesaid: But nothing herein contained shall be construed so as to prevent the warrants issued or which may be issued hereafter by the auditor or auditors of public accounts for payment of the salaries of the officers of civil government, and the warrants in like manner issued, or which may be issued for the payment of interest on the certificates granted the officers and soldiers of the Virginia line, both land and naval, on continental and state establishments, for their arrears of pay and depreciation, from being as heretofore by law directed in payment of any part of the revenue tax now due, or which may hereafter become due, but the same shall be receivable by all sheriffs and collectors of public taxes, and on payment thereof into the treasury every such sheriff or collector shall have credit for the same in like manner as if this act had not been made.

for their arrears of pay and depreciation, the warrants for the interest of the state loan office debt, and the interest due for the certificates granted for the paper money of this state funded, and all warrants granted for the interest on the debts due by the state for slaves executed by legal sentence, and all warrants granted for the payment of money or tobacco lent the public on the requisition of the general assembly in the session held in May, one thousand seven hundred and eighty; such tobacco being previously valued in money under the direction of the executive, and all warrants for money lent the public on the requisitions of Thomas Jefferson, esquire, then governor of this commonwealth, shall be receivable as specie by all sheriffs or collectors of public taxes in payment of all taxes due to this commonwealth for the year one thousand seven hundred and eighty-six, or any former year, under the aforesaid laws of revenue: And every sheriff or collector of such taxes on payment thereof into the public treasury, shall have credit accordingly: and that all doubts may be removed respecting the redemption of any of the warrants above enumerated, the treasurer is hereby directed and required, on application to him made for that purpose, to indorse on the same that any sheriff or collector of public taxes making payment thereof into the treasury, will have credit for the amount thereof, in discharge of any specie tax due for the revenue of one thousand seven hundred and eighty-six, or any former year under the laws aforesaid: But nothing herein contained shall be construed so as to prevent the warrants issued or which may be issued hereafter by the auditor or auditors of public accounts for payment of the salaries of the officers of civil government, and the warrants in like manner issued, or which may be issued for the payment of interest on the certificates granted the officers and soldiers of the Virginia line, both land and naval, on continental and state establishments, for their arrears of pay and depreciation, from being as heretofore by law directed in payment of any part of the revenue tax now due, or which may hereafter become due, but the same shall be receivable by all sheriffs and collectors of public taxes, and on payment thereof into the treasury every such sheriff or collector shall have credit for the same in like manner as if this act had not been made.

===========================================================

420

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


X. And whereas debts are due to certain persons for advances made by them as agents for the state or to those persons with whom such agents or others legally authorised to make contracts have made engagements to pay money or tobacco for property purchased for the use and on account of the public. And whereas also various debts are due for land appropriated for public use by the directors of the public buildings, and for rents of houses contracted for or occupied on public account, and in some cases funds have not been set apart for payment thereof, and in other cases where funds have been charged therewith such funds may not have proved productive;
XI. Be it therefore enacted, That all debts which may be due to any of the following persons, viz: Thomas Smith, Benjamin Day, David Ross, William hay, William Armistead, and Duncan Rose, who were agents for this state for providing arms, cloathing, and other necessaries, and whose accounts have been settled by the executive, or any persons legally authorised to make such settlement; also all debts due to any persons whatsoever for goods, wares, or merchandise supplied the said agents or either of them on public account, and who have credit for the same on the public books of such agents or either of them shall be paid out of the said aggregate fund:	Certain debts due from the public, how to be paid.
XII. Provided, That where any of the agents aforesaid, or any other persons having, or being entitled to have credit on any of the public books of such agents, shall not have made a settlement of such claims or demands with the executive, or with some person or persons legally authorised to make such settlement, the governor, with advice of council, is hereby authorised to cause the same to be fairly settled and adjusted, and to grant a special order to the auditor of public accounts to issue a warrant or warrants for the balances which may be justly due thereon, expressing in such warrant that the same will be received of any sheriff or collector of public taxes in discharge of the arrearages of one thousand seven hundred and eighty six, or of any former year, arising under the laws of revenue before recited. The said fund shall also be charged, and in like manner warrants shall issue by special order of the executive, for all sums of money due by the public for lands appropriated by the

===========================================================

421

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


directors of the public buildings to public purposes, or for rents of houses occupied or contracted for on public account. And where any of the aforesaid debts are due in tobacco, and the value thereof in money hath not been heretofore established, the governor shall take such means as to him with advice of council shall seem proper, to establish the just value in money at which such tobacco ought to be settled, and shall direct the auditor of public accounts to issue warrants for the same accordingly.
XIII. And whereas sundry votes of the general assembly have from time to time passed, and warrants have also been issued by the auditors of public accounts for the payment of certain sums of money or quantities of tobacco for debts due to person not coming within any of the descriptions aforesaid, and no funds have been assigned for the payment of such votes or of the warrants so issued, Be it therefore enacted, That the governor may direct the auditor of public accounts to issue warrants on the aggregate fund in favor of any public creditor whose claims have been settled by any vote of the general assembly, or by warrant from the auditors of public accounts; provided it shall appear to the governor with advice of council proper and necessary, having regard to the nature of the claim, in order to comply with the public engagements to make such arrangement in favour of the person applying for the same.
XIV. And whereas a considerable part of the arrearages of one thousand seven hundred and eighty-six and former years may be expended in the redemption of warrants which may be issued after the last day of December one thousand seven hundred and eighty-seven, and therefore properly chargeable on the revenue for the year one thousand seven hundred and eighty-seven, for which the several sheriffs and collectors are allowed by law to distrain from and after the first day of January one thousand seven hundred and eighty-eight. For remedy whereof and to prevent the several appropriations from interfering with each other to the prejudice of any public creditor, Be it enacted, That the treasurer shall keep an account of all warrants issued after the last day of December one thousand seven hundred and eighty seven, which may be paid in discharge of the arrearages of one thousand seven hundred

===========================================================

422

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


and eighty six, or any former year; and shall draw as much money from the funds appropriated to the redemption of such warrants from the revenue of one thousand seven hundred and eighty seven as will make good the same; and in like manner he shall keep another account of all warrants issued on or before the said last day of December one thousand seven hundred and eighty seven which are paid in discharge of the revenue of one thousand seven hundred and eighty seven, and shall draw as much money from the arrearages of one thousand seven hundred and eighty six, or any preceding year, as will make good the same. All the surplus of the arrearages of one thousand seven hundred and eighty-six, and of all former years, after making good the aforesaid appropriations, shall be applied in aid of the several existing requisitions of congress, and either paid in specie or applied to the procuring of any of the securities of the United States as may to the governor with advice of council seem most necessary for the interest of the state and a compliance with the public engagement.
XV. And whereas by the act providing a sinking fund passed at the present sessions, the interest of certificates which have been or shall hereafter be received in payment of taxes, are appropriated in aid of the said fund, and there remains a considerable amount in military certificates received for confiscated property the interest of which has not been appropriated, Be it further enacted, That the interest arising from and after the first day of January next on all certificates for confiscated property which have been paid into the treasury, shall be in like manner appropriated in aid of the said sinking fund as directed by the said recited act in the case of interest accruing on other redeemed certificates.	Taxes in aid of sinking fund.
XVI. And whereas it appears from official returns made to this assembly, that the various branches of revenue exclusive of the certificate tax yield the nett annual sum of three hundred and forty thousand six hundred and one pounds fifteen shillings and three pence halfpenny in specie, which sum will be considerably increased by the manner of listing all taxable property as directed by an act passed last session of assembly, and by the taxes arising under the act entitled "An act imposing new taxes:" And whereas the various demands	Other warrants receivable, as specie in taxes

===========================================================

324 <== typo, should read 423.

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


on the public for the support of civil government, including an allowance for contingent expences, the allowance to military pensioners, the expences of criminal prosecutions, the expences of the state boats, and the arsenal at the Point of Fork, the state's shares in the Potowmack and James river companies, the interest on the military debt, the loan office debt, and the debt due for paper money funded, doth not annually exceed the sum of one hundred and thirteen thousand six hundred and eighty-seven pounds five shillings and eight pence, and therefore the aforesaid revenue is more than equal to the redemption of the warrants issued for payment of the several demands above enumerated, and also to the payment of the balance due on the several existing requisitions of congress; and it will tend to strengthen and confirm the public credit if the warrants issued for payment of the aforesaid claims and expences of government shall be by law made receivable in payment of all taxes whatsoever, except as hereafter excepted, Be it therefore enacted, That all warrants issued by the auditor of public accounts for the wages of the members of the general assembly, and eveyr expence attending thereon for the salaries of the officers of civil government, and for defraying the contingent charges thereof, all warrants so issued for allowance to military pensioners, and for the expences of criminal prosecutions, and to apprehenders of horse stealers, for the expences of the state boats, and the arsenals at the Point of Fork, for the shares in the Potowmack and James river companies, for the interest on the certificates granted the officers and soldiers of the Virginia line both land and naval on continental and state establishments for their arrears of pay and depreciation, also warrants for the interest on the state loan office debt, and for the interest arising on the paper money of this state funded, also all salaries or allowances to the public printer, and to the keeper of the public jail, shall be receivable as specie by all sheriffs and collectors of public taxes for any of the taxes arising under the act entitled "An act to amend and reduce the several acts of assembly for ascertain certain taxes and duties, and for establishing a permanent revenue," also for all taxes arising under "An act imposing new taxes." And every sheriff or collector on payment thereof into the public treasury shall have

on the public for the support of civil government, including an allowance for contingent expences, the allowance to military pensioners, the expences of criminal prosecutions, the expences of the state boats, and the arsenal at the Point of Fork, the state's shares in the Potowmack and James river companies, the interest on the military debt, the loan office debt, and the debt due for paper money funded, doth not annually exceed the sum of one hundred and thirteen thousand six hundred and eighty-seven pounds five shillings and eight pence, and therefore the aforesaid revenue is more than equal to the redemption of the warrants issued for payment of the several demands above enumerated, and also to the payment of the balance due on the several existing requisitions of congress; and it will tend to strengthen and confirm the public credit if the warrants issued for payment of the aforesaid claims and expences of government shall be by law made receivable in payment of all taxes whatsoever, except as hereafter excepted, Be it therefore enacted, That all warrants issued by the auditor of public accounts for the wages of the members of the general assembly, and eveyr expence attending thereon for the salaries of the officers of civil government, and for defraying the contingent charges thereof, all warrants so issued for allowance to military pensioners, and for the expences of criminal prosecutions, and to apprehenders of horse stealers, for the expences of the state boats, and the arsenals at the Point of Fork, for the shares in the Potowmack and James river companies, for the interest on the certificates granted the officers and soldiers of the Virginia line both land and naval on continental and state establishments for their arrears of pay and depreciation, also warrants for the interest on the state loan office debt, and for the interest arising on the paper money of this state funded, also all salaries or allowances to the public printer, and to the keeper of the public jail, shall be receivable as specie by all sheriffs and collectors of public taxes for any of the taxes arising under the act entitled "An act to amend and reduce the several acts of assembly for ascertain certain taxes and duties, and for establishing a permanent revenue," also for all taxes arising under "An act imposing new taxes." And every sheriff or collector on payment thereof into the public treasury shall have

===========================================================

424

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


credit accordingly. And that the said warrants may be rendered more extensively useful than heretofore, the auditor of public accounts is hereby directed and required on application to him made for that purpose, to issue such warrants to those person who have a right to draw the same in such small sums as he or they in whose favor the said warrants so to be issued may require or demand, and shall insert in the said warrant or indorse on the back thereof that it shall be received of any sheriff or collector as specie in payment of any part of the revenue tax or of the new taxes.	Auditor to issue warrants in small sums.
XVII. And whereas certain duties on goods imported have been appropriated to the payment of certain debts due to person who are not citizens of this state, and for other purposes, and the said duties have produced sums nearly adequate to such appropriations; and it will tend to strengthen the credit of the government securities and facilitate the payment of the duties aforesaid if the persons chargeable therewith shall be permitted to make payment thereof in the warrants before enumerated as soon as a sufficient sum shall be raised therefrom in specie to discharge the debts for which the said duties have been appropriated; Be it therefore enacted, that all duties or imposts on any goods, wares, or merchandises whatsoever which shall be imported and entered at any custom house within this state on or after the last day of November next, except the duties on tonnage, and the duties imposed by an act entitled "An act to impose an additional duty of two per centum ad valorem on goods, wares, and merchandise imported into this commonwealth," shall be discharged by the payment of the same in any of the warrants above enumerated equal to specie. And every naval officer or collector of such duties or imposts, on payment thereof into the public treasury, shall have credit for the same accordingly. And if the drawer or holder of such warrant shall require or desire the auditor of public accounts to indorse on such warrant shall require or desire the auditor of public accounts to indorse on such warrant, that the same shall be received as specie in payment of all duties or imposts on goods imported on or after the said last day of November next, except the duties on tonnage, and the duty of two per cent. as aforesaid, the auditor shall make such indorsation accordingly.	What warrants receivable in duties.
XVIII. And whereas certain warrants issued by special order of the executive to be paid out of the foreign

===========================================================

425

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


fund, and redeemable by money arising from part of the duty on goods imported, and other branches of the revenue arising from duties and imposts, are appropriated to the redemption of the warrants granted for interest on the military certificates, and it will tend to strengthen the credit of such warrants and facilitate the payment of the said duties and imposts if the same shall be declared receivable as specie by the several naval officers or other persons legally authorised to collect such duties as soon as sufficient time can be given for publication of this act; Be it therefore enacted, That all duties or imposts arising or to become due to this commonwealth for any goods, wares, or merchandise imported into the same, and entered at any custom-house therein on or after the first day of January in the year one thousand seven hundred and eighty-eight, except the duties on tonnage, and the additional duty of two per cent. may be discharged by the payment thereof in any of the warrants issued by special order of the executive on the foreign fund, or by payment thereof in warrants by the auditor or auditors of public accounts for interest on the certificates granted the officers and soldiers to the Virginia line, both land and naval on continental and state establishment, for their arrears of pay and depreciation; which warrants shall be received by the naval officers or other persons legally authorised to collect the same, as specie in discharge of all duties or imposts arising on goods, wares, or merchandise imported or entered on or after the first day of January one thousand seven hundred and eighty-eight, except as before excepted: And such naval officers or collectors, on payment thereof into the public treasury, shall have credit for the same accordingly.
XIX. And whereas it is necessary to appropriate the revenue of one thousand seven hundred and eighty-seven, for which the sheriffs or collectors may distrain on the first day of January one thousand seven hundred and eighty eight, and also all branches of revenue which ought to be paid into the public treasury in the course of the year one thousand seven hundred and eighty eight, so as to provide for the public engagements and sinking part of the principal of the public debts: And whereas it appears by a statement of an account transmitted by the board of treasury of the United States to	Appropriation for requisition of congress, in money and indents.

fund, and redeemable by money arising from part of the duty on goods imported, and other branches of the revenue arising from duties and imposts, are appropriated to the redemption of the warrants granted for interest on the military certificates, and it will tend to strengthen the credit of such warrants and facilitate the payment of the said duties and imposts if the same shall be declared receivable as specie by the several naval officers or other persons legally authorised to collect such duties as soon as sufficient time can be given for publication of this act; Be it therefore enacted, That all duties or imposts arising or to become due to this commonwealth for any goods, wares, or merchandise imported into the same, and entered at any custom-house therein on or after the first day of January in the year one thousand seven hundred and eighty-eight, except the duties on tonnage, and the additional duty of two per cent. may be discharged by the payment thereof in any of the warrants issued by special order of the executive on the foreign fund, or by payment thereof in warrants by the auditor or auditors of public accounts for interest on the certificates granted the officers and soldiers to the Virginia line, both land and naval on continental and state establishment, for their arrears of pay and depreciation; which warrants shall be received by the naval officers or other persons legally authorised to collect the same, as specie in discharge of all duties or imposts arising on goods, wares, or merchandise imported or entered on or after the first day of January one thousand seven hundred and eighty-eight, except as before excepted: And such naval officers or collectors, on payment thereof into the public treasury, shall have credit for the same accordingly.

XIX. And whereas it is necessary to appropriate the revenue of one thousand seven hundred and eighty-seven, for which the sheriffs or collectors may distrain on the first day of January one thousand seven hundred and eighty eight, and also all branches of revenue which ought to be paid into the public treasury in the course of the year one thousand seven hundred and eighty eight, so as to provide for the public engagements and sinking part of the principal of the public debts: And whereas it appears by a statement of an account transmitted by the board of treasury of the United States to

Appropriation for requisition of congress, in money and indents.

===========================================================

426

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


the executive of this state, and now laid before the general assembly, that the United States in congress assembled demand of this state five hundred and thirty three thousand six hundred and seventy nine dollars in specie, and one million one hundred and seventy seven thousand nine hundred and one dollars and sixty eight ninetieths of a dollar in indents, as the balance due on the several existing requisitions of congress, payments made since the thirtieth day of June last excepted; and it becomes necessary to ascertain the funds from which the balance justly due on the said requisition shall be paid; Be it therefore enacted, That in aid of the money and indents now in the treasury arising from so much of the land tax and slave tax as hath been appropriated to continental purposes, all the money arising from the operation of an act intitled "An act imposing new taxes," shall be applied; also the sum of one hundred and fifty thousand dollars arising from the tax of one and a half per cent. on lands and unimproved lots, of which money such a proportion shall be applied by the executive to procure indents for discharging the aforesaid requisition as shall to the governor with the advice of council seem proper.
XX. And whereas the fund [funds] theretofore appropriated for the support of civil government have been so uncertain in their amount and collection, that the salaries to the judges of the supreme courts, and other officers of government, have not been paid with the punctuality requisite in every well regulated state, and it hath become necessary to make appropriation for that purpose of funds more certain and productive, all naval officers and other officers who collect any of the public revenues, shall be allowed on settlement of their accounts to retain in their own hands as much of the money by them collected as will make good their own salaries or allowances by which they are by law entitled, any law to the contrary notwithstanding.	Naval officers may retain their salaries.
XXI. And whereas in aid of the funds destined for the payment of debts due to persons not citizens of this state, the tax arising on law process and alienations hath been heretofore applied; And whereas the said debts have been greatly reduced, and will be soon fully paid out of the money arising from duties on goods imported, and it is proper to convert the money	Appropriation of salaries of judges and officers of civil government.

===========================================================

407 <== typo, should read 427.

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


arising on the said tax on process and alienations to support the administration of justice; Be it therefore enacted, That all the money arising under the said tax, which shall be specie only, shall be set apart for the payment of the salaries of the judges of the supreme courts, and to no other purpose whatsoever. And that no disappointment may arise in the payment of such salaries, the treasurer is hereby directed and required to make good any deficiency which may at any time happen out of the first receipts of the money arising from such part of the land tax, as by this act is appropriated to the support of civil government. One tenth part of the money arising from the tax of one and a half per centum on lands and unimproved lots shall be applied to the redemption of the paper money funded, conformably to the recommendation of congress of the eighteenth of March one thousand seven hundred and eighty; the interest arising on the paper money of this state funded agreeable to an act passed in October one thousand seven hundred and eighty-one, entitled "An act for funding the paper money" and which hath been from time to time revived and continued, shall also be made good out of the said tax. All the rest of the money arising from the said tax on lands and unimproved lots shall constitute a fund for the support of civil government; and in aid of the said fund the sum of fifteen thousand pounds shall be drawn from the general fund: And if there shall be any surplus arising from the said money after paying the expences of civil government, and making good the sum of eight thousand pounds for the expences of the convention proposed to be held in the city of Richmond in June next, such surplus shall be carried to the sinking fund. All the money arising from taxable property shall as heretofore form a general fund; ten thousand pounds of which shall be at the disposal of the executive to defray the contingent charges of government; and one thousand pounds shall be subject to the votes of the general assembly, as the public exigencies may require. From the taxes forming the said fund shall be paid by the sheriffs (according to an act intituled "An act to amend an act intituled an act concerning pensioners") the pensions due to wounded or disabled officers and soldiers. The sum of six thousand pounds of the money arising from the said fund shall be applied under	General funds.

arising on the said tax on process and alienations to support the administration of justice; Be it therefore enacted, That all the money arising under the said tax, which shall be specie only, shall be set apart for the payment of the salaries of the judges of the supreme courts, and to no other purpose whatsoever. And that no disappointment may arise in the payment of such salaries, the treasurer is hereby directed and required to make good any deficiency which may at any time happen out of the first receipts of the money arising from such part of the land tax, as by this act is appropriated to the support of civil government. One tenth part of the money arising from the tax of one and a half per centum on lands and unimproved lots shall be applied to the redemption of the paper money funded, conformably to the recommendation of congress of the eighteenth of March one thousand seven hundred and eighty; the interest arising on the paper money of this state funded agreeable to an act passed in October one thousand seven hundred and eighty-one, entitled "An act for funding the paper money" and which hath been from time to time revived and continued, shall also be made good out of the said tax. All the rest of the money arising from the said tax on lands and unimproved lots shall constitute a fund for the support of civil government; and in aid of the said fund the sum of fifteen thousand pounds shall be drawn from the general fund: And if there shall be any surplus arising from the said money after paying the expences of civil government, and making good the sum of eight thousand pounds for the expences of the convention proposed to be held in the city of Richmond in June next, such surplus shall be carried to the sinking fund. All the money arising from taxable property shall as heretofore form a general fund; ten thousand pounds of which shall be at the disposal of the executive to defray the contingent charges of government; and one thousand pounds shall be subject to the votes of the general assembly, as the public exigencies may require. From the taxes forming the said fund shall be paid by the sheriffs (according to an act intituled "An act to amend an act intituled an act concerning pensioners") the pensions due to wounded or disabled officers and soldiers. The sum of six thousand pounds of the money arising from the said fund shall be applied under

General funds.

===========================================================

428

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


the direction of the executive to the purchase of arms for the use of the militia. The interest arising on the loan office debt registered in the auditor's office shall also be made good out of the said fund; warrants for such interest being issued annually agreeably to law: The said fund shall also be liable to make good all warrants heretofore drawn on the general, military, or contingent funds, and all sums voted by the general assembly during the present session, and not otherwise provided for: The said fund shall also make good the warrants heretofore issued and which may hereafter be issued to venire-men and witnesses for their attendance on criminal prosecutions, and to apprehenders of horse-stealers. Provided always, That the monies which may be drawn from the revenues of one thousand seven hundred and eighty-seven, or any future year, that may be paid in discharge of any of the warrants or votes aforesaid with which the arrearages of one thousand seven hundred and eighty-six or of any former year is properly chargeable, shall by the treasurer be made good out of the said arrearages and replaced in the funds of that year from whence such payments shall be drawn. All money arising from the tax on slaves above the age of sixteen years shall, as heretofore, be applied to the payment of the interest due, or hereafter to become due, on the certificates issued to the army and navy of this state for their arrears of pay and depreciation. The duty of four shillings per hogshead on tobacco exported shall also be applied in aid of the said slave tax. The duties on goods imported which have been heretofore appropriated to the redemption of the military debt shall also be applied to the payment of the said interest.
XXII. And whereas the situation of public affairs prevents the payment at present of any part of the principal of the said military debt, and it is judged absolutely necessary for the support of public credit, that the strongest assurance shall be given for the punctual payment of the interest thereof; Be it therefore enacted, That if the money arising from half of the slave tax for the year one thousand seven hundred and eighty-seven, which the sheriffs or collectors may distrain for on the first day of January, one thousand seven hundred and eighty-eight, and the duty of four shillings per hogshead on tobacco exported, and the several	Interest of military certificates, assessed.

the direction of the executive to the purchase of arms for the use of the militia. The interest arising on the loan office debt registered in the auditor's office shall also be made good out of the said fund; warrants for such interest being issued annually agreeably to law: The said fund shall also be liable to make good all warrants heretofore drawn on the general, military, or contingent funds, and all sums voted by the general assembly during the present session, and not otherwise provided for: The said fund shall also make good the warrants heretofore issued and which may hereafter be issued to venire-men and witnesses for their attendance on criminal prosecutions, and to apprehenders of horse-stealers. Provided always, That the monies which may be drawn from the revenues of one thousand seven hundred and eighty-seven, or any future year, that may be paid in discharge of any of the warrants or votes aforesaid with which the arrearages of one thousand seven hundred and eighty-six or of any former year is properly chargeable, shall by the treasurer be made good out of the said arrearages and replaced in the funds of that year from whence such payments shall be drawn. All money arising from the tax on slaves above the age of sixteen years shall, as heretofore, be applied to the payment of the interest due, or hereafter to become due, on the certificates issued to the army and navy of this state for their arrears of pay and depreciation. The duty of four shillings per hogshead on tobacco exported shall also be applied in aid of the said slave tax. The duties on goods imported which have been heretofore appropriated to the redemption of the military debt shall also be applied to the payment of the said interest.

XXII. And whereas the situation of public affairs prevents the payment at present of any part of the principal of the said military debt, and it is judged absolutely necessary for the support of public credit, that the strongest assurance shall be given for the punctual payment of the interest thereof; Be it therefore enacted, That if the money arising from half of the slave tax for the year one thousand seven hundred and eighty-seven, which the sheriffs or collectors may distrain for on the first day of January, one thousand seven hundred and eighty-eight, and the duty of four shillings per hogshead on tobacco exported, and the several

Interest of military certificates, assessed.

===========================================================

429

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


duties above enumerated on goods imported shall prove inadequate to the payment of such interest, such deficiency shall be supplied out of the general fund; and if there shall be any surplus arising in the said fund after payment of the warrants for interest now issued, or which may be issued in the course of the year one thousand seven hundred and eighty eight, all such surplus shall be applied in aid of the general fund. The sum of six thousand pounds shall be applied annually to the purchase of arms and immunition, in such manner as to the governor with advice of council shall seem expedient; and for this purpose all the nett revenue arising from the land office shall be applied, and if there shall be any deficiency the same shall be made good from the duty on tonnage. The duty of two and a half per cent. on merchandise imported and the balance which may yet be due from the sale of the Gosport lands shall constitute the fund for the payment of debts due by this state to foreign creditors, until the warrants for eighty thousand pounds directed to be issued in favor of the said creditors by the act, entitled, "An act to amend the act, entitled, an act to amend and reduce the several acts of assembly for appropriating the public revenue into one act," shall be fully redeemed; after which all the monies arising from the said duty of two and a half per cent. shall be applied, one half thereof in aid of the sinking fund, and the other half subject to the future direction of the general assembly, as the public exigencies may require. Two thousand pounds arising from the tonnage on vessels shall be appropriated to defraying the charges of the boats Liberty and Patriot, under the direction of the executive, and the surplus thereof, after making good the said two thousand pounds, and the money appropriated to the purchase of arms shall be applied to the defraying the expences of the members representing this state in congress: −− Provided the funds assigned for support of civil government shall at any time be insufficient to make good the expences of the said delegates; and if there shall be any surplus arising from the said duty on tonnage, it shall be carried to the fund for the support of civil government, except the duty of six pence per ton imposed for support of a light house, which shall be specially set apart and reserved for that purpose. The	Annual appropriation for purchase of arms & ammunition. Various appropriations.

duties above enumerated on goods imported shall prove inadequate to the payment of such interest, such deficiency shall be supplied out of the general fund; and if there shall be any surplus arising in the said fund after payment of the warrants for interest now issued, or which may be issued in the course of the year one thousand seven hundred and eighty eight, all such surplus shall be applied in aid of the general fund. The sum of six thousand pounds shall be applied annually to the purchase of arms and immunition, in such manner as to the governor with advice of council shall seem expedient; and for this purpose all the nett revenue arising from the land office shall be applied, and if there shall be any deficiency the same shall be made good from the duty on tonnage. The duty of two and a half per cent. on merchandise imported and the balance which may yet be due from the sale of the Gosport lands shall constitute the fund for the payment of debts due by this state to foreign creditors, until the warrants for eighty thousand pounds directed to be issued in favor of the said creditors by the act, entitled, "An act to amend the act, entitled, an act to amend and reduce the several acts of assembly for appropriating the public revenue into one act," shall be fully redeemed; after which all the monies arising from the said duty of two and a half per cent. shall be applied, one half thereof in aid of the sinking fund, and the other half subject to the future direction of the general assembly, as the public exigencies may require. Two thousand pounds arising from the tonnage on vessels shall be appropriated to defraying the charges of the boats Liberty and Patriot, under the direction of the executive, and the surplus thereof, after making good the said two thousand pounds, and the money appropriated to the purchase of arms shall be applied to the defraying the expences of the members representing this state in congress: −− Provided the funds assigned for support of civil government shall at any time be insufficient to make good the expences of the said delegates; and if there shall be any surplus arising from the said duty on tonnage, it shall be carried to the fund for the support of civil government, except the duty of six pence per ton imposed for support of a light house, which shall be specially set apart and reserved for that purpose. The

Annual appropriation for purchase of arms & ammunition.

Various appropriations.

===========================================================

430

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


treasurer shall as heretofore from the surplus of any public money arising from the inspection of tobacco, pay the subscription to the Potowmack and James River companies, on behalf of this state, as the several dividends may be applied for from time to time by the president and directors of the said company; the money due for the tobacco destroyed when Byrd's warehouses were burnt, shall also be made good from the same, which the treasurer shall pay by such instalments as the state of the said fund will admit, and the balance of the said surplus money, unless otherwise directed by some act of the present assembly, shall go in aid of the general fund. The additional duty of two per centum ad valorem imposed by an act of assembly, intituled, "An act to impose an additional duty of two per centum ad valorem on goods, wares and merchandise imported into this commonwealth," shall be applied to the payment of six thousand pounds voted by the general assembly last session towards completing the capitol in the city of Richmond, and the surplus, if any, shall be reserved in the treasury subject to the future directions of the general assembly. The money due for slaves executed by legal sentence shall be paid, one half thereof out of the aggregate fund; and it shall and may be lawful for the auditor of public accounts to grant warrants accordingly, or where warrants have been already granted, to issue new warrants in exchange for them formerly issued, expressing therein that the said warrants will be received as specie in payment of the arrearages of taxes, or in payment of the revenue of one thousand seven hundred and eighty-seven, as the case may be, in like manner with other warrants charged on the said funds agreeably to this act.
XXIII. And be it further enacted, That the executive be empowered and required to direct the treasurer in the mode of selling tobacco, which may be paid into the public treasury in discharge of any taxes now due, or hereafter to become due to this commonwealth. And all the taxes imposed by the act, intituled, "An act for imposing new taxes," except so much thereof as is directed to be paid to, and collected by the clerks of the courts, may be discharged by the payment thereof in tobacco, at the like prices as the same may

treasurer shall as heretofore from the surplus of any public money arising from the inspection of tobacco, pay the subscription to the Potowmack and James River companies, on behalf of this state, as the several dividends may be applied for from time to time by the president and directors of the said company; the money due for the tobacco destroyed when Byrd's warehouses were burnt, shall also be made good from the same, which the treasurer shall pay by such instalments as the state of the said fund will admit, and the balance of the said surplus money, unless otherwise directed by some act of the present assembly, shall go in aid of the general fund. The additional duty of two per centum ad valorem imposed by an act of assembly, intituled, "An act to impose an additional duty of two per centum ad valorem on goods, wares and merchandise imported into this commonwealth," shall be applied to the payment of six thousand pounds voted by the general assembly last session towards completing the capitol in the city of Richmond, and the surplus, if any, shall be reserved in the treasury subject to the future directions of the general assembly. The money due for slaves executed by legal sentence shall be paid, one half thereof out of the aggregate fund; and it shall and may be lawful for the auditor of public accounts to grant warrants accordingly, or where warrants have been already granted, to issue new warrants in exchange for them formerly issued, expressing therein that the said warrants will be received as specie in payment of the arrearages of taxes, or in payment of the revenue of one thousand seven hundred and eighty-seven, as the case may be, in like manner with other warrants charged on the said funds agreeably to this act.

XXIII. And be it further enacted, That the executive be empowered and required to direct the treasurer in the mode of selling tobacco, which may be paid into the public treasury in discharge of any taxes now due, or hereafter to become due to this commonwealth. And all the taxes imposed by the act, intituled, "An act for imposing new taxes," except so much thereof as is directed to be paid to, and collected by the clerks of the courts, may be discharged by the payment thereof in tobacco, at the like prices as the same may

===========================================================

431

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


be paid in discharge of the taxes imposed by the laws establishing a permanent revenue; and every sheriff or collector on payment thereof into the public treasury shall have credit for the same accordingly; any thing in the said act for imposing new taxes, or in any other act to the contrary notwithstanding.
XXIV. And be it further enacted, That all money or tobacco now in the treasury shall be applied agreeable to the laws appropriating the same.
XXV. And whereas the tax on young slaves and the tax on free males above the age of twenty-one years, have been found very burthensome, and the situation of the public revenues will justify a remission of the said taxes; Be it therefore enacted, That so much of the laws of revenue as impose a tax of ten shillings to be paid by each free male person above the age of twenty-one years, shall be, and the same is hereby repealed: And if any sch tax for the revenue of one thousand seven hundred and eighty-seven, hath been paid to any sheriff or collector of taxes the same shall be restored to the person who hath paid the same: So much of the slave tax for the revenue of one thousand seven hundred and eighty-seven, as by law is charged on slaves under the age of sixteen shall be remitted, and all persons chargeable therewith shall be discharged from the payment thereof; and if any person chargeable therewith hath paid any part thereof to any sheriff or collector of taxes, the same shall be by such sheriff or collector restored to the person who hath paid the same.	Poll tax, and tax on young slaves repealed.
XXVI. And whereas it is reasonable that slaves above the age of twelve years should in future pay taxes, Be it therefore enacted, That an account of slaves above the age of twelve years, shall by the owner or overseer thereof be given to the person or persons by law appointed to take the list of taxable property, and a tax of ten shillings shall be paid for the same, except for the revenue of one thousand seven hundred and eighty-seven, as above excepted; the said tax shall be paid, collected and distrained for at such times, and under like regulations, and in default thereof, the same remedy shall be had as prescribed by the act, intituled "An act to reduce and amend the several acts of assembly for ascertaining certain taxes and duties, and for establishiag a permanent revenue into one act"	Tax on slaves above twelve years old.

===========================================================

432

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


XXVII. And be it further enacted, That so much of every act of assembly as imposes a tax on cattle, shall be and the same is hereby repealed.	Tax on cattle repealed.
XXVIII. Provided always, that nothing herein contained shall prevent the collection and recovery of any arrearages of the taxes due heretofore on free male tithables above the age of twenty-one years, and on slaves under the age of sixteen, and on neat cattle, but such arrearages shall be collected, paid and distrained for, and the recovery had against all delinquent sheriffs and collectors, and in all cases the damages on failure of payment thereof shall be the same as if this act had not been made.
CHAP. II. An act to amend the several acts respecting the militia. [Passed the 27th of December, 1787.]
I. BE it enacted by the General Assembly, That the governor with the advice of council, shall apply the money by law appropriated to the purchase of arms, in procuring such artillery, small arms, accoutrements and ammunition, as may to him with such advice seem proper; and the small arms so procured shall be distributed to the different counties in proportion to the number of their militia. Every private receiving such arms and accoutrements shall hold the same subject to the like rules, penalties and forfeitures, as are prescribed for a poor private in and by the act of assembly, intituled, "An act to amend and reduce into one act the several laws for regulating and disciplining the militia and guarding against invasions and insurrections."	Arms what kind, and how provided and distributed.
II. And be it further enacted, That a troop of cavalry to consist of thirty-six men to each regiment, which shall amount to five hundred men, and so in proportion both of officers and men for regiment, which may consist of a smaller number, be raised out of and annexed to the militia of each county within this commonwealth,	Troop of cavalry, for each county.

===========================================================

433

LAWS OF VIRGINIA, OCTOBER 1787−−12th OF COMMONWEALTH.


to be enlisted by voluntary enlistments, and for that purpose the governor with the advice of the council shall issue commissions for a captain, lieutenant and cornet of horse to every regiment to militia within the respective counties.
III. Provided always, That the governor with the advice aforesaid, be, and he is hereby authorised to issue like commissions for more than one troop of horse in any of the counties on the western waters, where the same shall be found necessary. And all commissions hereby directed to be issued shall be void, unless the number of men to be enlisted for such troop or part of a troop be completed within twelve months.	Where more than one troop.
IV. Every captain shall, after qualifying as directed for other officers, proceed to enlist the aforesaid number of men, who shall find and provide themselves each with a horse and necessary accoutrements, and be subject to the same regulations and orders as the rest of the militia.	Horses and accoutrements.
V. And be it further enacted, That the governor with the advice of council, shall be empowered to order out into actual service from time to time, so many scouts and rangers in any of the counties on the western frontier, or from any other counties the most convenient as to them shall seem necessary, the expence whereof shall be defrayed out of the funds provided or to be provided for the support of government. So much of the said recited act as compels the militia to provide arms and accoutrements is hereby repealed.	Scouts and rangers how ordered out.
VI. And be it further enacted, That where the courts martial shall exempt any of the militia on account of bodily infirmity from duty, they may again direct such persons to be enrolled when able to do duty.	Exempts, when ordered again for duty.

===========================================================

Pages 388-411 ======

Pages 434-463

===========================================================