directors of the public buildings to public purposes, or for rents of houses occupied or contracted for on public account. And where any of the aforesaid debts are due in tobacco, and the value thereof in money hath not been heretofore established, the governor shall take such means as to him with advice of council shall seem proper, to establish the just value in money at which such tobacco ought to be settled, and shall direct the auditor of public accounts to issue warrants for the same accordingly.

XIII. And whereas sundry votes of the general assembly have from time to time passed, and warrants have also been issued by the auditors of public ac counts for the payment of certain sums of money or quantities of tobacco for debts due to persons not coming within any of the descriptions aforesaid, and no funds have been assigned for the payment of such votes or of the warrants so issued, Be it therefore enacted, That the governor may direct the auditor of public accounts to issue warrants on the aggregate fund in favor of any public creditor whose claims have been settled by any vote of the general assembly, or by warrant from the auditors of public accounts; provided it shall appear to the governor with advice of council proper and necessary, having regard to the nature of the claim, in order to comply with the public engage. ments to make such arrangement in favour of the person applying for the same.

XIV. And whereas a considerable part of the arrearages of one thousand seven hundred and eighty-six and former years may be expended in the redemption of warrants which may be issued after the last day of December one thousand seven hundred and eighty seven, and therefore properly chargeable on the revenue for the year one thousand seven hundred and eightyseven, for which the several sheriffs and collectors are allowed by law to distrain from and after the first day of January one thousand seven hundred and eightyeight. For remedy whereof and to prevent the several appropriations from interfering with each other to the prejudice of any public creditor, Be it enacted, That the treasurer shall keep an account of all warrants issued after the last day of December one thousand seven hundred and eighty seven, which may be paid in discharge of the arrearages of one thousand seven bun

of sinking

fund

dred and eighty six, or any former year; and shall draw as much money from the funds appropriated to the redemption of such warrants from the revenue of one thousand seven hundred and eighty seven as will make good the same; and in like manner he shall keep another account of all warrants issued on or before the said last day of December one thousand seven hundred and eighty seven which are paid in discharge of the revenue of one thousand seven hundred and eighty seven, and shall draw as much money from the arrearages of one thousand seven hundred and eighty six, or any preceding year, as will make good the same. All the surplus of the arrearages of one thousand seven hundred and eighty-six, and of all former years, after making good the aforesaid appropriations, shall be applied in aid of the several existing requisitions of congress, and either paid in specie or applied to the procuring of any of the securities of the United States as may to the governor with advice of council seem most necessary for the interest of the state and a compliance with the public engagement.

XV. And whereas by the act providing a sinking Taxes in aid fund passed at the present sessions, the interest of certificates which have been or shall hereafter be received in payment of taxes, are appropriated in aid of the said fund, and there remains a considerable amount in mis litary certificates received for confiscated property the interest of which has not been appropriated, Be it further enacted, That the interest arising from and after the first day of January next on all certificates for confiscated property which have been paid into the treasury, shall be in like manner appropriated in aid of the said sinking fund as directed by the said recited act in the case of interest accruing on other redeemed certificates.

Other war

XVI. And whereas it appears from official returns rants receiva made to this assembly, that the various branches of reble, as specie venue exclusive of the certificate tax yield the nett an

in taxes.

nual sum of three hundred and forty thousand six hundred and one pounds fifteen shillings and three pence halfpenny in specie, which sum will be considerably increased by the manner of listing all taxable property as directed by an act passed last session of assembly, and by the taxes arising under the act entitled "An act imposing new taxes:" And whereas the various de

mands on the public for the support of civil government, including an allowance for contingent expences, the allowance to military pensioners, the expences of criminal prosecutions, the expences of the state boats, and the arsenal at the Point of Fork, the state's shares in the Potowmack and James river companies, the interest on the military debt, the loan office debt, and the debt due for paper money funded, doth not annually exceed the sum of one hundred and thirteen thousand six hundred and eighty-seven pounds five shillings and eight pence, and therefore the aforesaid revenue is more than equal to the redemption of the warrants issued for payment of the several demands above enumerated, and also to the payment of the balance due on the several existing requisitions of congress; and it will tend to strengthen and confirm the public credit if the warrants issued for payment of the aforesaid claims and ex. pences of government shall be by law made receivable in payment of all taxes whatsoever, except as hereafter excepted, Be it therefore enacted, That all warrants issued by the auditor of public accounts for the wages of the members of the general assembly, and every expence attending thereon for the salaries of the oflicers of civil government, and for defraying the contingent charges thereof, all warrants so issued for allowance to military pensioners, and for the expences of criminal prosecutions, and to apprehenders of horse stealers, for the expences of the state boats, and the arsenals at the Point of Fork, for the shares in the Potowmack and James river companies, for the interest on the certificates granted the officers and soldiers of the Virginia line both land and naval on continental and state establishments for their arrears of pay and depreciation, also warrants for the interest on the state loan office debt, and for the interest arising on the paper money of this state funded, also all salaries or allowances to the public printer, and to the keeper of the public jail, shall be receivable as specie by all sheriffs and collectors of public taxes for any of the taxes arising under the act entitled "An act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue into one act," also for all taxes arising under " An act imposing new taxes." And every sheriff or collector ou payment thereof into the public treasury shall have

Auditor to is credit accordingly. sue warrants

in small sums.

What war

And that the said warrants may be rendered more extensively useful than heretofore, the auditor of public accounts is hereby directed and required on application to him made for that purpose, to issue such warrants to those persons who have a right to draw the same in such small sums as he or they in whose favor the said warrants so to be issued may require or demand, and shall insert in the said warrant or indorse on the back thereof that it shall be received of any sheriff or collector as specie in payment of any part of the revenue tax or of the new taxes.

XVII. And whereas certain duties on goods imported have been appropriated to the payment of certain rants receiva- debts due to persons who are not citizens of this state, ble in duties. and for other purposes, and the said duties have produced sums nearly adequate to such appropriations; and it will tend to strengthen the credit of the government securities and facilitate the payment of the duties aforesaid if the persons chargeable therewith shall be permitted to make payment thereof in the warrants before enumerated as soon as a sufficient sum shall be raised therefrom in specie to discharge the debts for which the said duties have been appropriated; Be it therefore enacted, that all duties or imposts on any goods, wares, or merchandises whatsoever which shall be imported and entered at any custom-house within this state on or after the last day of November next, except the duties on tonnage, and the duties imposed by an act entitled "An act to impose an additional duty of two per centum ad valorem on goods, wares, and merchandise imported into this commonwealth," shall be discharged by the payment of the same in any of the warrants above enumerated equal to specie. And every naval officer or collector of such duties or imposts, on payment thereof into the public treasury, shall have credit for the same accordingly. And if the drawer or holder of such warrant shall require or desire the auditor of public accounts to indorse on such warrant, that the same shall be received as specie in payment of all duties or imposts on goods imported on or after the said last day of November next, except the duties on tonnage, and the duty of two per cent, as aforesaid, the auditor shall make such indorsation accordingly.

XVIII. And whereas certain warrants issued by special order of the executive to be paid out of the fa

reign fund, and redeemable by money arising from part of the duty on goods imported, and other branches of the revenue arising from duties and imposts, are appropriated to the redemption of the warrants granted for interest on the military certificates, and it will tend to strengthen the credit of such warrants and facilitate the payment of the said duties and imposts if the same shall be declared receivable as specie by the several naval officers or other persons legally authorised to collect such duties as soon as sufficient time can be given for publication of this act; Be it therefore enacted, That all duties or imposts arising or to become due to this commonwealth for any goods, wares, or merchandise imported into the same, and entered at any customhouse therein on or after the first day of January in the year one thousand seven hundred and eighty-eight, except the duties on tonnage, and the additional duty of two per cent. may be discharged by the payment thereof in any of the warrants issued by special order of the executive on the foreign fund, or by payment thereof in warrants by the auditor or auditors of public accounts for interest on the certificates granted the officers and soldiers of the Virginia line, both land and naval on continental and state establishments, for their arrears of pay and depreciation; which warrants shall be received by the naval officers or other persons legally authorised to collect the same, as specie in discharge of all duties or imposts arising on goods, wares, or merchandise imported or entered on or after the first day of January one thousand seven hundred and eighty-eight, except as before excepted: And such naval officers or collectors, on payment thereof into the public treasury, shall have credit for the same accordingly.

money and in

XIX. And whereas it is necessary to appropriate Appropriathe revenue of one thousand seven hundred and eighty- tion for reseven, for which the sheriffs or collectors may distrain qusition of on the first day of January one thousand seven hun- congress, in dred and eighty eight, and also all branches of reve- dents. nue which ought to be paid into the public treasury in the course of the year one thousand seven hundred and eighty eight, so as to provide for the public engagements and sinking part of the principal of the public debts: And whereas it appears by a statement of an account transmitted by the board of treasury of the United States to VOL. XII. D 3