eastern state shall be bounded by the last mentioned direct line, the Ohio, Pennsylvania, and the said territorial line: Provided however, and it is farther understood and declared, that the boundaries of these three states shall be subject so far to be altered, that if congress shall hereafter find it expedient, they shall have authority to form one or two states in that part of the said territory, which lies north of an east and west line drawn through the southerly bend, or extreme of lake Michigan: And whenever any of the said states shall have sixty thousand free inhabitants therein, such state shall be admitted by its delegates into the congress of the United States, on an equal footing with the original states in all respects whatsoever, and shall be at liberty to form a permanent constitution and state government; Provided, the constitution and government so to be formed, shall be republican, and in conformity to the principles contained in these articles, and so far as it can be consistent with the general interest of the confederacy, such admission shall be allowed at an earlier period, and when there may be a less number of free inhabitants in the state than sixty thousand:" And it is expedient that this commonwealth do assent to the proposed alteration, so as to ratify and confirm the said article of compact between the original states and the people and states in the said territory; Be it therefore enacted by the General Assembly, that the afore recited article of compact between the original states and the people, and states in the territory north west of Ohio river, be, and the same is, hereby ratified and confirmed; any thing to the contrary, in the deed of cession of the said territory by this commonwealth to the United States, notwithstanding.

CHAP. LXXX.

An act to amend the several laws for appropriating the public revenue.

[Passed the 29th of December 1788]

Appropria

I. FOR appropriating the arrearages of revenue due tion laws a før former years, and the revenue of the present year, mended.

Be it enacted by the General Assembly, That all ar-. rearages which became due any time before the first day of November, in the year one thousand seven hundred and eighty-seven, under any act of the general assembly whatsoever, shall still constitute the aggregate fund. The said aggregate fund shall stand charged with the payment of any sum of money, or quantity of tobacco, coming within the following descriptions, that is to say: First, All warrants which have been issued by the auditor or auditors on or before the thirty-first day of December, one thousand seven hundred and eighty-seven, and all votes of the general assembly for the payment of money or tobacco, which passed during any session prior to that of October, one thousand seven hundred and eighty-seven; provided that such warrants or votes have been charged on any of the branches of revenue arising from the taxes so constituting the aggregate fund as aforesaid. Second, All votes of the general assembly for the payment of money or tobacco, passed during the October session, one thousand seven hundred and eighty-seven, and not otherwise specially provided for. Third, All debts due to any agent of the commonwealth for providing arms, cloathing, or other necessaries, and whose accounts have been settled, or shall be settled, in the manner hereinafter prescribed by the executive, or any persons legally authorised to make such settlement. Fourth, All debts due to any persons for goods, wares or merchandises, supplied to the said agents, or any of them, on public account, and who, either have credit for the same on the public books of such agents, or any of them, or whose accounts shall be settled in the manner hereinafter prescribed by the executive, or any persons legally authorised to make such settlement. Fifth, All warrants already issued and placed by the executive on the aggregate fund in pursuance of the thirteenth section of the act, intituled, " An act to amend the laws of revenue, to provide for the support of civil government, and the gradual redemption of the debts due by this commonwealth." Sixth, All warrants hereafter to be issued by the auditor of public accounts, not coming within any of the descriptions aforesaid, for debts contracted prior to the first day of January, one thousand seven hundred and eighty-eight, and for which no funds have been assigned,

but which the executive, having regard to the merits and dignity of the claim, shall think it proper and neces sary to place on the said aggregate fund. Seventh, All votes of the general assembly passed before the present session, and not coming within any of the foregoing description of votes, for which no funds have been assigned, but which the executive, having regard to the merits and dignity thereof, shall think it proper and necessary to place on the said aggregate fund.

II. And whereas it appears there will be a considerable surplus of the revenues appropriated to the aggregate fund, beyond what may be necessary to inake good the special appropriations charged thereon; Be it enacted, that one tenthpart of all the arrearages of taxes which have become due prior to the first day of November, one thousand seven hundred and eightynine, shall, as the several payments may be hereafter made into the treasury, be set apart for the use of the sinking fund, such proportion to be taken in money, or tobacco at the price the same shall be paid into the treasury, and disposed of by the executive, in such manner as the governor, with advice of council, may think proper for the benefit of the said fund, in any of the public securities of this state, or of the United States. Second, The executive shall cause any unsettled claim, debt or demand, as aforesaid, to be fairly settled and adjusted, shall take such means as to them shall seem proper for establishing the just va lue in money of all demands for tobacco, the value whereof hath not been heretofore established, and shall direct the auditor to issue warrants on the aggregate fund, for any of the purposes aforesaid, for which warrants have not already issued. Third, On all warrants already issued on the aggregate fund, the treasurer shall, if required, endorse that the same are payable, and will be received, at the treasury, in discharge of any specie tax, which became due before the first day of November, one thousand seven hundred and eighty-seven. The auditor shall insert in all warrants to be issued as aforesaid, that the same are payable,. and will be received at, the treasury in discharge of any specie tax which became due before the first day of November, one thousand seven hundred and eightyseven. Fourth, And every such warrant endorsed by the treasurer, as aforesaid, or in which the auditor shall

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have inserted, as aforesaid, together with all warrants which now are, or shall in this act be declared receivable for any taxes becoming due on or before the said. first day of November, one thousand seven hundred and eighty-seven, shall be received as specie by the several sheriffs and collectors within this commonwealth, for any specie tax, which became due before the said first day of November, one thousand seven hundred and eighty-seven. And the said sheriffs and collectors shall account for their several collections of the said taxes, in the same manner, and under the like regulations, as are prescribed in the act passed the first day of December, one thousand seven hundred and eighty-seven, intituled, " An act declaring tobacco receivable in payment of certain taxes for the year one thousand seven hundred and eighty-seven;" Provided that nothing herein contained shall be construed to affect the taxes to be paid to, or collected by, the clerks of the several courts. Fifth, And should warrants chargeable upon taxes becoming due on or after the first day of November, one thousand seven hundred and eighty-seven, be received for taxes which, became due before the said first of November, one thousand seven hundred and eighty seven, the deficiency, which may be occasioned thereby in the aggregate fund, shall be replaced whenever the same shall become necessary, out of the funds upon which the warrants so received were charged. Sixth,

III. And be it further enacted, That the revenue which became due on the first day of November, one thousand seven hundred and eighty-seven, and all the branches of revenue arising between that day and the first day of November, one thousand seven hundred and eighty-eight, and not consisting of duties on tonnage, or merchandise imported, or on tobacco exported, shall be appropriated as follows, that is to say: The same appropriations shall remain as were made by the aforerecited act, intituled, "An act to amend the laws of revenue, to provide for the support of civil government, and the gradual redemption of all debts due by this commonwealth;" except that in lieu of the payments directed thereby to be made under the several existing requisitions of congress, the sum of five hundred thousand dollars, accruing to this commonwealth, upon the settlement of the Illinois accounts,

shall go towards the satisfaction of such requisitions: And except also, that the sum of six thousand pounds directed to be applied annually to the purchase of arms and ammunition, shall not be so appleid. Any surplus, arising from the revenues last mentioned, shall go in aid of the sinking fund. Seventh,

IV. And be it further enacted, That the revenue which became due on the first day of November, one thousand seven hundred and eighty-eight, and all other branches of revenue arising between that day, and the first day of November, one thousand seven hundred and eighty-nine, and not consisting of tonnage, duties or imposts on tobacco, shall be appropri-ated as follows: First, All the money arising from the slave tax shall be applied to the payment of the interest due, or hereafter to become due, on the certificates granted to the officers and soldiers of the Virginia line, both land and naval, on continental and state establishment, and in aid of the said slave tax, one half of the money arising from the tax on lands and unimproved lots, shall also be appropriated to the payment of the said interest. Second, The residue of the money arising from the tax on lands and unimproved lots, the surplusage of the taxes appropriated for the mili tary debt, together with all the money arising on taxable property, shall constitute a general fund, which shall be charged with the payment of any sum of money coming within the following descriptions, that is to say: First, Warrants or certificates for pensions, becoming due after the thirty-first day of December, one thousand seven hundred and eighty-eight. Second, Warrants issued for the contingent expences of government, as far as ten thousand pounds, after the thirty-first day of December, one thonsand seven hundred and eighty-eight. Third, Warrants issued for the interest of the loan-office debt, arising after the thirtyfirst day of December, one thousand seven hundred and eighty-eight. Fourth, Warrants issued for the interest arising on paper money of this state funded after the thirty-first day of December, one thousand seven hundred and eighty-eight. Fifth, Warrants issued for the services of scouts and rangers. Sixth, warrants issued after the thirty-first of December, one thousand seven hundred and eighty eight, to venire-men, witnesses, and apprehenders of horse-stealers; to persons entitled to Von XIE Y 4