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same when in service, shall forfeit and pay the sum of ten pounds, recoverable by information in any court of record within this commonwealth; one half to the informer, and the other half to the commonwealth aforesaid. If any person, not being a citizen of this commonwealth, or some one of the United States, and resident therein for the term of five years, be owner or part owner of any vessel employed as river or bay craft, such vessel shall be forfeited, together with her rigging, tackle, apparel and furniture; one half to the informer, and the other half to the use of the commonwealth, recoverable in the court of admiralty.

Not to ex

VI. Provided nevertheless, That nothing contained in this act, shall be construed so as to extend to the navi- tend to rivers gation of any river in this commonwealth above tide above tide water, or to prevent the owner of any boat or flat from water. transporting any article of his own growth or manufacture therein.

VII. And be it further enacted, That the district of South-Quay shall be a separate district as heretofore established; and that the executive be, and they are hereby authorised to appoint a naval officer for the same, who shall keep his office at the port of South Quay, and shall be entitled to a salary of forty pounds per annum, with a like commission on the duties paid or secured to be paid to him, with the other naval officers.

VIII. And be it further enacted, That so much of all and every other act and acts of assembly, as comes within the purview of this act, shall be and the same is hereby repealed.

District of

South Quay.

CHAP. XLIII.

An act to amend and condense into one act, the several laws for appropriating the public revenue.

1. WHEREAS it hath become necessary to amend Appropria the laws for appropriating the public revenue, and to tion of public condense the several appropriations thereof into one

revenue.

act:

of property

tax.

On land tax.

11. Be it enacted by the General Assembly, That the money arising from the tax on free male tithables and taxable property, the tax on wheels only excepted, shall as heretofore, form a general fund; ten thousand pounds of the amount 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 funds, 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: From the said fund shall also be paid in the next instance, the salaries due to the officers of civil government, including the salaries to the naval officers, and the allowances made by the executive to the searchers: All warrants heretofore drawn, or which may hereafter be drawn, for the payment of money lent the public on the requisition of the general assembly, in the session held in May, one thousand seven hundred and eighty, or of Thomas Jefferson, esquire, then governor of this commonwealth, shall also be paid out of the said fund: The interest arising on the loan-office debt registered in the auditor's office on or before the first day of May, one thousand seven hundred and eighty-five, shall also be made good out of the said fund, warrants for such interest being annually issued agreeably to law: All arrearages due to military pensioners, and all warrants heretofore drawn on the general, military, or contingent funds, shall be made good out of the said fund: And all sums of money voted by the general assembly during the present session, and not otherwise provided for, and all former votes not otherwise provided for, shall be made good out of the said general fund:The said fund shall also be chargeable with 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.

III. And be it enacted, That the money arising from the tax of one and a half per centum on lands and unimproved lots, shall be applied as follows: One tenth part thereof shall be applied to the redemption of the paper money funded conformably to the recommendation of congress, of the eighteenth of March, one thou

The interest arising

sand seven hundred and eighty:
on the paper money of this state, funded at the rate of
one thousand pounds paper for one pound specie, shall
also be made good out of the said tax; and all the rest
of the inoney, arising from lands and unimproved lots,
and all the money arising from one half of the slave
tax, shall be paid in discharge of this state's quota of
the requisition of congress, of the second of August,
one thousand seven hundred and eighty six, amount-
ing to two hundred and seventy four thousand seven
hundred and seven dollars indents, and three hundred
and seventy one thousand one hundred and thirty-six
dollars specie, after compleating the payment of the
requisition of congress, of September the twenty se-
venth, one thousand seven hundred and eighty-five:
Provided, That if the amount of the aforesaid indents
in the hands of the treasurer, shall on the first day of
July next, fall short of the aforesaid sum of two hun-
dred and seventy-four thousand seven hundred and
seven dollars, the deficiency shall be paid by the trea-
surer in Spanish milled dollars, or other silver or gold
coin equivalent thereto.

IV. And be it further enacted, That all the money of new taxes. arising under the act, intituled "An act imposing new taxes," which shall be specie only, shall be applied in aid of the funds hereby appropriated to the payment of the requisition of congress of the second of August, one thousand seven hundred and eighty six, except so much of the tax upon improved lots as arises within the borough of Norfolk, which shall be applied annually to the payment of the debt due from the public to the said borough, for public buildings belonging to the said borough destroyed by order of convention, until the value of them shall be fully paid. And whereas, in the present emergency of affairs, it it necssary to make the most ample provision for the punctual and speedy discharge of the said requisition;

V. Be it therefore enacted, That in case the funds hereby appropriated to that purpose shall prove deficient, such deficiency shall be supplied by the general fund; and if there shall be any surplus in the said funds, such surplus shall be applied in aid of the general fund.

If funds defi

cient.

VI. And be it further enacted, That the treasurer Treasurer to of this commonwealth shall transmit to the board of transmit

monthly

statements of payments to V. States.

Justices authorised to administer

oaths in relation to Uni.

treasury of the United States, once in every month, a state of all sums paid by him on account of the United States to their commissioner of the loan office, or to such other person or persons as may be duly authorised to receive the same, expressing the dates and amounts of the respective payments, and distinguishing the sums paid in actual money, from those paid in indents. And whereas congress have directed every commissioner of the continental loan-office, previously to settling and issuing certificates as aforesaid for the interest due on certificates of liquidated debts, other than loan-office certificates, to administer an oath or affirmation, or require a certificate by one of the persons whom the state in which the commissioner resides, shall in the legislative act complying with the requisition aforesaid of the second of August, one thousand seven hundred and eighty-six, appoint, that he has administered to the owner or possessor of every such certificate an oath or affirmation, that the same is bona fide the property of the particular state in which the said commissioner resides; or of a citizen or citizens of the said state; or of some corporate body or charitable institution within the same; or of some person who is not a citizen of any of the United States; describing the certificates alluded to in every such oath or information, in such manner as shall be necessary to indentify the same, and it becomes therefore neces sary to authorise certain persons to administer such oath or affirmation in this state:

VII. Be it therefore enacted, That every justice of the peace within this commonwealth, shall be, and is hereby authorised and empowered, to administer such oath or affirmation, and to give a certificate thereof according to a form which the commissioner of the certificates. continental loan-office in this state shall prescribe, and publish six weeks successively in the public newspapers of this state.

ted States'

One third of

VIII. And be it further enacted, That every person taxes payable chargeable with the revenue tax, for one thousand sein U. States' ven hundred and eighty-six, under the act "To amend certificates. and reduce the several acts for ascertaining certain

taxes and duties, and for establishing a permanent revenue, into one act, may pay, as heretofore, one third part of such taxes in certificates granted by the commissioner of continental loans in any of the United

States for the interest due upon the loan-office certificates, or upon other certificates of the liquidated debts of the United States; and every sheriff or collector upon payment thereof into the public treasury, shall be allowed a discount for all such interest certificates so by him collected. Provided always, That the amount thereof shall not exceed one third part of the taxes by him collected.

IX. And be it further enacted, That one half the money arising from the tax on slaves shall, as heretofore, be applied to the payment of the interest 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, as heretofore, be applied in aid of the said half of the slave tax; and the duties on enumerated articles shall, as heretofore, be appropriated to the same purposes, and the money paid into the fund hereby established for the payment of the interest on the military debt, in the course of the year one thousand seven hundred and eighty seven, shall be subject to the discharge of all warrants heretofore issued, or which may be issued in the course of the said year, for interest on the said debt. And whereas the situation of public affairs renders it. impracticable to pay any part of the principal of the certificates granted to the army and navy for their arrears of pay and depreciation, and it is judged absolutely necessary for the support of public credit that the fullest assurance should be given for the punctual payment of the interest of those certifi

cates;

X. Be it therefore enacted, That if the money arising from half the slave tax for the year one thousand seven hundred and eighty six, which was distrainable for on the first day of January, one thousand seven hundred and eighty seven, and from the duty of four shillings per hogshead on tobacco exported, and the duties above appropriated in aid of the said tax and duty, shall prove inadequate to the payment of such interest, such deficiency shall be supplied out of the general fund; and if there should be any surplus arising in the said fund, over and above the payment of the warrants heretofore issued, or which may hereafter issue in the course of the year one thousand seven hundred and eighty seven, for the said interest, all such

Appropria tion of slave ties on tobac co and goods.

tax, and du

Interest on

certificates to be paid.

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