Of the poll tax, and tax on personal property.

due to the army and navy of this state, agreeable to an
act, intituled "An act for providing certain and ade-
quate funds for the redemption of certificates granted
to the officers and soldiers of the Virginia line, on con-
tinental and state establishments, for their arrears of
pay and depreciation;" and so much of the other half
thereof shall be paid to congress, as will annually make
up, together with the land tax, the sum of four hundred
thousand dollars: The money arising under the reve-
nue law from the taxes on free male tithables and tax-
able property, shall form a general fund, ten thousand
pounds of which per annum shall be at the disposal of
the executive, to defray the contingent charges of go-
vernment; and five thousand pounds reserved, to be
disposed of by votes of the general assembly, as the
public exigencies may require; from the said fund shall
also be paid the salaries to the officers of civil govern-
ment and the wages of the members representing this
state in congress, and five thousand pounds annually
shall be taken out of the first receipts thereof to pay the
pensions to wounded or disabled officers and soldiers;
all warrants to be drawn for payment of money lent
the public, on the requisition of the general assembly
in the session held in May, one thousand seven hun-
dred and eighty, or of Thomas Jefferson, esq. then go-
vernor of this commonwealth, shall be paid out of the
said fund; the interest arising on the loan office debt
registered in the auditors office before the passing of
this act, or which shall be registered in the said office
on or before first day of May next, shall also be made
good out of the said fund, warrants for such interest
being previously issued agreeable to law; all arreara-
ges due to military pensioners, and all warrants here-
tofore drawn on the contingent or military funds, shall
be made good out of the said general fund; and all sums
of
money voted by the general assembly during the
present session to be paid out of the revenue of one
thousand seven hundred and eighty-four, and not other-
wise provided for, and all former votes for the payment
of money arising from the two-tenths of unappropria-
ted revenue, shall be made good out of the said gene-
ral fund; the said fund shall also be charged with the
interest of money due by the public for slaves that have
been executed agreeable to law, warrants for which in-
terest, at the rate of five per centum per annum, shall

be issued on the first day of January annually; and the warrants granted to venire-men and witnesses, for their attendance on criminal prosecutions, and apprehenders of horsestealers, shall be made good out of the said fund. And whereas certain duties on merchandize imported, and also a tax of four shillings per hogshead on all tobacco exported, have been assigned in aid of the slave tax, and other funds established for the payment of the principal and interest of the certificates granted to the officers and soldiers for their arrears of pay and depreciation, the first payment of such principal to commence on the first day of January, one thousand seven hundred and eighty-five, and from the various postponements of the collection of the taxes, these funds have not hitherto proved adequate to such payment, and it is judged absolutely necessary for the support of public credit, that the fullest assurance shall be given for the punctual payment of the interest of those certificates;

II. Be it therefore enacted, That provided the mo- Appropria ney arising from half of the slave tax of one thousand tion of duties on goods imseven hundred and eighty-four, the collection of which ported, and hath been postponed to January, one thousand seven tobacco exhundred and eighty-five, shall, together with the duties ported. on merchandize imported and tobacco exported, and appropriated to the payment of the said military debt, prove insufficient for the payment of the warrants that have heretofore issued, or may issue in the year one thousand seven hundred and eighty-five, for interest of the said certificates, all such warrants shall be made good out of the general fund; and if there shall be any excess or overplus from the said half of the slave tax and other funds assigned for the payment of the said military debt, over and above the payment of the warrants heretofore issued, or which may issue in the year one thousand seven hundred and eighty five for the payment of the interest of the said debt, all such excess or overplus arising within the year one thousand seven hundred and eighty five shall be applied in aid of the said general fund: Ten thousand pounds shall be applied in the year one thousand seven hundred and eighty-five to the purchase of arms and ammunition, agreeable to an act of the present session, which shall be made good out of the money arising from the land office, not otherwise appropriated; and if the same shall

prove insufficient, the residue shall be drawn from the general fund: Thirty thousand pounds shall be paid in the year one thousand seven hundred and eighty five in discharge of debts due by this state to persous who are not citizens thereof; all the money arising from the sale of the Gosport lauds, shall be applied to the payment of the said debts, and in aid thereof, the money a rising from the duty of two and a half per centum on merchandize imported, and from the tax on law process and alienations, shall also be applied. And that immediate provision be made for paying part of the said debts, the sum of ten thousand pounds shall be drawn from the arrearages of taxes for the year one thousand seven hundred and eighty-three: And if the several funds herein appropriated to the payment of such debts, shall not be sufficient to make up the aforesaid sum of thirty thousand pounds, the same shall be made good from the general tund. And if the said appropriations shall on or before the last day of December, one thousand seven hundred and eighty-five, exceed the said sum of thirty thousand pounds, such excess or overplus shall be applied in aid of the general fund. Such creditors of the public, within the aforesaid description, whose claims are established or directed to be paid by vote of the general assembly during the present session, shall be first paid out of the said funds so much as may be directed by, such vote or resolution, and the balance shall be apportioned by the governor amongst any of the foreign creditors, in such manner as to him, with advice of council, may seem reasonable. In aid of the funds heretofore appropriated by an act passed in the year one thousand seven hundred and eighty-two for payment of the debts due in the commercial department, ten thousand pounds shall be drawn from the arrearages of one thousand seven hundred and eighty-three, of which ten thousand pounds, six thousand pounds thereof shall be paid to the late agent, David Rots, in part of the debt due to him from the public, and the balance thereof shall be apportioned amongst all the creditors in the said department, in such manner as to the govAppropria- ernor, with advice of council, may seem proper. The tax arising from five shillings per hundred acres to be paid on each hundred acres of land included in any patent, agreeable to an act of the present session, shall be applied first to the payment of the balance due on the

tion of tax on patents.

claim of Thomas Bentley, and then to the payment of the interest arising on the debts due by this state to sundry persons for services rendered in the western country, and whose claims are established by report of the commissioners appointed to liquidate the same, and the governor is hereby empowered to direct the auditors of public accounts to issue warrants for the payment of such interest in favor of those creditors coming within the description aforesaid, as may to him, with advice of council, appear entitled to a preference; and no such ́ warrants shall issue but by special direction of the governor, as aforesaid, or by vote or resolution of the general assembly, and it shall be expressed in the body of such warrant from what fund the same shall be paid; and provided the money arising from the same shall exceed the amount of the interest warrants which the governor, with advice aforesaid, may direct to be issued, then it shall and may be lawful for the governor, with advice of council, to direct that payment shall be made out of the same in discharge of the whole or any part of the principal due to any such creditor or creditors, who may, in his opinion, deserve a preference therein. All the money arising from the sale of tobacco saved when the tobacco warehouse at Rockey Ridge was destroyed by fire, shall be apportioned by the treasurer amongst the persons entitled to the same, agreeable to a report made by the commissioners appointed by an act, intituled "An act to appoint commissioners to state and settle the losses sustained by the burning the warehouses at Rockey Ridge," except so much as relates to the payment of sixteen hogsheads noted by the said commissioners as remaining doubtful, and five hogsheads of re-landed tobacco, which the said commissioners are hereby authorized and empowered to make further inquiry into and report to the assembly at their next session. And the treasurer is hereby further authorized and empowered to apportion all the exported. money arising from the additional tax of three shillings per hogshead on tobacco exported, agreeable to the act before recited, amongst the several persons entitled to the same, agreeable to the aforesaid report, at such times and in such manner as may to him appear most proper, first paying to the clerk of the said commissioners, the sum allowed him by the said commissioners for his services; and the treasurer shall lay an ac

On tobacco

Inspectors

when to ac

count of his proceedings herein before the general assembly at their next meeting. And whereas great part of the money arising from the said duty of three shillings may remain a considerable time in the hands of the inspectors, unless they are by law required to make speedy payment thereof,

per

Ill. Be it therefore enacted, That the several inspectors of tobacco within this commonwealth, shall pay count & pay. into the treasury, on the first day of May next, or within ten days thereafter, all the money in their hands, or with which they are chargeable on the said first day of May, deducting a commission of two and an half centum for their trouble. And if any inspector or inspectors, shall fail to account and pay into the treasury all money with which they are chargeable under the said law, deducting their commission, on or before the first day of October next, such inspector, so failing, shall pay fifteen per centum damages on the amount of such money; to be recovered, by motion of the solicitor general, before any court of record in this commonwealth, giving ten days previous notice in writing to such delinquent. So much of every act as comes within the purview of this act, shall be, and the same is hereby repealed.

Ch. XLVII in original.

Repeal of for

mer act.

CHAP. VIII.

An act to explain and amend the act to levy certain taxes in aid of the public revenue.

I. WHEREAS doubts have arisen, and defects been experienced, on the act, intituled "An act to levy certain taxes in aid of the public revenue, and to apply the same in payment of the debts due to foreign creditors," and it is expedient that the same be explained and supplied:

II. Be it enacted by the General Assembly, That the said recited act be repealed, and that the following