To Samuel Price, agent of the commonwealth, for commissions on sundry sums collected on executions against debtors to the commonwealth in Fayette,

To G. W. Cowdery, for compensation as superintendent of quarantine for the city of Norfolk for 1849, under act passed 28th March 1851, chap. 278,

To John Avis, for services rendered and money expended by him as a recruiting officer in Captain Rowan's company of volunteers during the late war with Mexico, under act passed 27th March 1851, chap. 277, $268— to Robert Allison, for supplies furnished Captain Fairfax's company, under act passed 21st March 1851, chapter 276, $39 50, and to Koons and Dean, for supplies furnished the same company, under act passed 29th March 1851, chap. 286, $481 32,

To Wm. O. Jordan, for a portion of a fine and costs collected from him, under act of 17th March 1851, chapter 183, (Note n,)

To Isaac A. Goddin, for compensation for assessing the real estate of the city of Richmond, under act of 14th March 1854, chapter 281,

132 76

342 00

788 82

354 00

581 50

To J. M. Stewart, for excess of merchant's license, under act of 25th March 1851, chap. 290, $10; to Jesse Timms, for merchant's license twice paid, under act of 18th February 1851, chap. 293, $15; and to the Northumberland academy for amount illegally paid as taxes on the land and buildings of said academy, under act of 20th March 1851, chapter 209, $ 37 93,

To F. H. Deane & A. E. Peticolas, for a year's salary to the 1st of April 1851, of the vaccine agent at Richmond, To Alexandre Vattemare, agent of the commonwealth for international literary exchanges,

62 93

500 00

250 00

To Randolph Davis, for injury to a horse impressed for public service,

20 00

To A. L. Ashby, for the use of a horse and buggy, under act of 22d March 1850, chap. 300,

10 00

For sundry expenses, and for compensation to Richard M. Heath, agent appointed by resolution No. 22, adopted 14th March 1850, to recover from the United States all unpaid expenses of the regiment of Mexican volunteers, Warrants on Account:

To sheriffs, for overpayments and delinquent returns on revenue tax,

To sheriffs, for overpayments and delinquent returns on militia fines,

To sheriffs, for overpayments and delinquent returns on tax on free negroes,

To clerks for overpayments on law process,

865 55

4,743 75

562 63

4,060 22

244 63

663 05

2.90

4,970 80

Lands Redeemed:

To James H. Grant and others, refunding so much erroneously paid for the redemption of lands,

Robert Walsh and Anna M. Walsh:

On account of the sum deposited in the treasury, to pay taxes on certain lands, to be thus applied,

N. P. Howard, Clerk of the General Court:

21 85

275 51

For amount paid to the orders of the board, to be applied on warrants of the second auditor, toward the payment of the interest on the public debt,

Washington Monument Fund:

10,500 00

150,000 00

105 00

245,000 00

For sundry expenses incurred in the erection of the monument,

39,134 41

Free Negroes:

For payments to commissioners for assessing free negroes under the 11th section of an act passed the 29th March 1851, chap. 6,

Transportation of Free Negroes:

For payments under resolutions of the board of commissioners to transport six free negroes to Liberia,

75 88

130 00 $1.322.272 96

RO. JOHNSTON,
First Auditor.

JOSEPH JACKSON,

Clerk of Accounts.

Auditor's Office, 29th November 1851.

NOTES ON THE DISBURSEMENTS AT THE TREASURY,

For the fiscal year ending on the 30th day of September 1851.

(Note a.)-The expenses of the general assembly during the session of 1850-51 exceeded the estimate and appropriation $7,840 38. The estimate and consequently the appropriation were made for a session, which, it was supposed, would terminate about the 22d day of March 1851, when in fact, it continued till the 1st day of April following. The session of the general assembly for 1849-50 commenced on the 1st Monday in December 1849 and ended on the 22d day of March 1850; the expenses thereof were $103,867 25.

(Note b.)-The expenses of representation exceed the estimate and appropriation $219 34; this disbursement was chiefly for comparing the polls for members of the late state convention to amend the constitution of Virginia. Although the election for the members of that convention took place in August 1850, the expenses thereof, payable at the treasury, were not paid till after the commencement of the fiscal year 1850-51..

(Note c.)-The disbursements to the officers of the government during the fiscal year 1850-51 exceed the disbursements of 1849-50, on this account, $6,686 81. The increased expenditure under this head has been occasioned by the increase of the salary of the public printer, by the payments of salaries to the clerks of court of appeals, which were prior to the new Code, charged under the head of contingent expenses of courts, by payments to the vaccine agent at Lewisburg, by the payment of arrearages for salaries due prior to the fiscal year, &c.

(Note d.)-The appropriation to pay criminal charges during the fiscal year 1850-51, was $40,000; the disbursements were $43,103 86-excess of disbursements beyond the appropriation $3,103 86. This excess has been occasioned by the increased number of criminal prosecutions in the state; this increase may be inferred from the great number of convicts sent to the penitentiary during the year 1850-51. The new Code and the section of the act of the general assembly, passed on the 29th day of March 1851, allowing to an officer the necessary expenses of a prisoner in conveying him to a jail, have had some effect on this expenditure.

(Note e.) The expense of guards to jails for the year 1850-51 has fallen short of the appropriation $875; the disbursements on this account in the year 1849-50 were $1.216 50. (Note f.)-The appropriation for this purpose was $10,000; the convictions for crimes of slaves during the year 1850-51 have been numerous, and the valuations made by the courts, on account of the high market value of slaves, have been high. There were at the penitentiary for sale and transportation, on the 1st day of October last. 19 slaves.

(Note g.)-The penitentiary house expenditures have slightly increased during the year 1850-51; this was, perhaps, owing to the increased number of convicts confined therein. (Note h.)-The disbursements on account of salaries of the officers of the penitentiary have fallen something short of the appropriation therefor.

(Note i.)-This increase of $3,219 70 over the appropriation, and of $2,474 84 over the expenditure of 1849-50 for this purpose, has been occasioned by the increased number of convicts brought to the penitentiary, and the changes in the law recently made, affecting the compensation of officers, &c. conveying prisoners to the penitentiary, &c.

(Note j.)-The expense of printing records for the court of appeals was less during the year 1850-51 than that of the year before by the sum of $1,345 23.

(Note k.)-The contingent expenses of courts during the year 1850-51 have fallen short of those of the year 1849-50, $2,236 32, the salaries of the clerks of the court of appeals not being now, as formerly, chargeable under this head.

(Note 1)-On the 8th day of March 1850, the general assembly appropriated $11,500 a year, for four years, for the erection of new barracks at the Virginia military institute. The first instalment of $11,500 was paid during the fiscal year 1849-50. The appropriation bill of 1850-51 directed the payment of $23,000 during the then current fiscal year "for the erection of new barracks." This last appropriation seems to have been erroneously understood as being in addition to the appropriation made by the act of the 8th day of March 1850. The general assembly obviously intended merely to pay two of the instalments of $11,500 during the fiscal year 1850-51, instead of one, as provided by the act of March 8th, 1850. The sum of $6,500 more than the appropriation of $23,000, was paid to the Virginia military Institute, to enable it to meet its engagements during the fiscal year 1850-51. This sum so paid has been deducted from the appropriation for 1851-2, and the balance of that appropriation has been paid to the institute since the 1st day of October 1851.

(Note m.)—Many of the extraordinary expenditures on account of this fund were oceasioned by the state convention.

(Note n.)-As this fine went into the Literary fund when paid, it should have been repaid from that fund, but the act of the general assembly on that subject directed otherwise.