Interest of tificates, as sessed. 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 military cer prevents the payment at present of any part of the principal of the said military debt, and it is judged abso-. lutely 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 eightyseven, 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 for urchase 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, ali 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, Annual ap. in such manner as to the governor with advice of coun- propriation cil shall seem expedient; and for this purpose all the of arms & am. nett revenue arising from the land office shall be ap- munition. plied, 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 exigences 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 Various ap propriations. 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 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 the other half out of the general 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 eightyseven, 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 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. Poll tax, and slaves repeal tax on young 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 ed. 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 such 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 dischar-ged 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. XXVI. And whereas it is reasonable that slaves a- Tax on slaves bove the age of twelve years should in future pay tax- above twelve es, Be it therefore enacted, That an account of all slaves years old, 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 establishing a permanent revenue into one act.” Tax on cattle repealed. 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. 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. Arms what kind,and how distributed. CHAP. II. An act to amend the several acts re specting the militia. [Passed the 27th of December, 1787 } 1. BE it enacted by the General Assembly, That provided and 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 discplining the militia, and guarding against invasions and insurrections." county, Troop of cav. 11. And be it further enacted, That a troop of cavairy, for each alry 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 a regiment, which may consist of a smaller number, be raised out of and annexed to the militia of each county within this con |