Taxes appropriated.

May next, to such person or persons as may be by the United States in congress assembled, duly authorized to receive the same, the aforesaid sum of five hundred and twelve thousand nine hundred and seventy-four dollars; one-third of which payment shall be made in Spanish milled dollars, or other silver or gold coin equivalent thereto, and the other two-thirds shall be paid in certificates granted for the interest due upon loan-office certificates, and upon other certificates of the liquidated debts of the United States, as described in the before-recited act of congress of the twentyseventh of September last: Provided always, That if the amount of the aforesaid interest certificates in the hands of the treasurer, shall on the first day of January, one thousand seven hundred and eighty-seven, fall short of two-thirds of the above sum of five hundred and twelve thousand nine hundred and seventyfour dollars, the deficiency shall be paid by the treasurer in Spanish milled dollars, or other silver or gold coin equivalent thereto. And for assuring full and complete payment of the aforesaid sum of five hundred and twelve thousand nine hundred and seventy-four dollars,

III. Be it enacted, That all the arrearages of the land and slave tax heretofore appropriated to the payment of this state's quota of the debts of the United States, shall be applied in discharge thereof, and also so much of the revenue arising from half the slave tax, and from the land tax, for the years one thousand seven hundred & eighty-five, and one thousand seven hundred and eighty-six, which have been heretofore appropriated to the payment of this state's quota of the debts of the United States, shall be applied thereto, until the said amount is fully paid; and should the said funds not prove sufficient to make good the aforesaid payment, in the year one thousand seven hundred and eightysix, the deficiency shall be made good from any money arising from the general fund not heretofore appropriated; and if the said funds shall, within the course of the year one thousand seven hundred and eightysix, yield more money than will pay the aforesaid sum to congress, such excess shall be applied in aid of the general fund.

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

sury 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 authorized to receive the same, expressing the dates and amounts of the respective payments, and distinguishing the sums paid in actual money, from those payments made in interest certificates. And whereas congress have directed every commissioner of the continental loan-office, previously to settling and issuing certifi cates 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 signed 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 twenty-seventh of September, one thousand seven hundred and eighty-five, 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 certificate or certificates alluded to in every such oath or affirmation, in such manner as shall be necessary to identify the same; and it becomes therefore necessary to authorize certain persons to administer such oath or affirmation in this state:

V. Be it therefore enacted, That every justice of the peace within this commonwealth shall be, and is hereby authorized and empowered, to administer such oath or affirmation, and to give a certificate thereof, according to a form which the commissioner of the continental loan office in this state shall prescribe, and publish six weeks successively in the public newspapers of this state. And whereas, by an act passed during the present session, all persons chargeable with certain taxes, being part of the revenue for one thousand seven hundred and eighty-five, not yet collected, are permitted to pay a certain proportion thereof in continental interest certificates, as described aforesaid, and it will contribute to the relief of the people of this commonwealth, to extend the same to the collection of the reVOL. XII.

H

venue of one thousand seven hundred and eighty-six, in such proportion, that a sufficient amount of such interest certificates may be collected, as will pay twothirds of this state's quota to the United States:

VI. Be it therefore enacted, That every person chargeable with the revenue tax for one thousand seven hundred and eighty-six, under the 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," may pay one-third part of such taxes in certificates granted by any commissioner of continental loans in any of the United States, for the interest due upon loan-office certificates, or upon other certificates of the liquidated debts of the United States; and such 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 ene-third part of the taxes by him collected.

VII. And be it further enacted, That two thousand pounds of the money arising annually from the tonnage of vessels, and from the duties upon goods, wares, and merchandizes, imported into this commonwealth, shall be appropriated to defraying the expenses of the boats Liberty and Patriot, under the direction of the executive.

VIII. Be it enacted, That the treasurer be authorized and directed to make good the subscription to the Potowmack and James river companies, in behalf of the state, as the several dividends may from time to time be applied for by the president and directors of the said companies, out of the surplus of any public monies arising under the several laws for the inspection of tobacco. The sum of eighty thousand pounds shall be paid in the years one thousand seven hundred and eighty-six, and one thousand seven hundred and eighty-seven, in discharge of debts due to persons who are not citizens of this state; all the nett revenue arising from the duty of two and an half per centum, on merchandize imported, and from the tax on law process and alienations, shall be applied to this purpose. In aid of the said funds shall also be applied, after making good former appropriations, all the money arising from the sale of the Gosport lands which have already been sold, or which may be hereafter sold, if the governor shall, with the advice of council, think proper to

direct a further sale of the same; the apportionment of the said sum shall be made amongst the said creditors of the public, in such manner and in such proportions, as the governor, with the advice of council, shall direct, except where any of the said creditors shall be entitled to a preference in consequence of any act or resolution of the general assembly, directing the same to be paid out of the funds aforesaid, and such preference to be given. Warrants for the said payments shall be drawn by the auditors of public accounts, in favour of such persons as the governor, with the advice aforesaid, shall specially direct; and the said warrants shall express that the same are to be received in payment for the Gosport lands, and shall be countersigned by the governor or chief magistrate of this commonwealth. And whereas no provision hath yet been made for the payment of the tobacco borrowed for the use of this commonwealth, under the resolution of the May session, one thousand seven hundred and eighty:

IX. Be it therefore enacted, That the governor shall take such measures as shall to him, with advice of council, seem just and equitable, for ascertaining the value of such tobacco in money; for the payment whereof, and interest thereon at the rate of six per cent. from the delivery of such tobacco, warrants shall be granted by the auditors of public accounts, by special direction of the governor, with advice aforesaid, to the persons entitled thereto; the fund for payment whereof shall be the money arising on or before the first day of October next, from three shillings per hogshead imposed on tobacco exported, agreeably to an act "To appoint commissioners to state and settle the losses sustained by the burning of the warehouses at Rocky Ridge," first complying with the purposes of the said act: And provided the money arising under the said act shall not be sufficient fully to comply with the purposes aforesaid, on or before the first day of October next, the deficiency shall be made good out of the general fund; and if there shall be any excess or overplus by the said first day of October, the same shall be applied in aid of the general fund. The said warrants shall also express that the same shall be received by any sheriff or collector of public taxes, in payment of any specie tax, and the same shall be so received; and such sheriff or collector, on payment thereof into the public treasury, shall have the same allowed accordingly.

X. And be it further enacted, That a sufficient sum to pay the balances due for building houses for the reception of hemp, agreeably to an act, intituled, "An act for the inspection of hemp," shall also be drawn. from the surplus which may arise under the laws for the inspection of tobacco, the claims being first audited according to law, if so much remain after making good former appropriations.

XI. And be it further enacted, That a sum not exceeding six hundred pounds, out of the contingent fund, be set apart for the purposes of the public hospital in the city of Williamsburg, upon warrants from the auditors, under order of the executive, on applica tion of the board of directors,

Owners of

CHAP. XIX,

An act for improving the navigation of the south branch of Potowmack

river.

BE it enacted by the General Assembly, That the mills on south owner or proprietors of any and every mill on the south branch of Po branch of Potowmack river, from the mouth thereof towmack to upwards, to the north fork, shall, and they are hereby make slopes, directed and required, respectively, on or before the for passage of fish, and to first day of January, one thousand seven hundred and out canals for eighty-seven, to make and fix in each mill-dam, a proper slope for the passage of fish up the same, and moreover to cut or cause to be cut, a canal or race, by means of which bonts navigated in the said river, may conveniently and safely pass up or down the same, Penalty for without being impeded by such mill-dams. If such neglect.

passage of

boats.

slope and canal be not made at each mill-dam, on or before the day aforesaid, for every twenty-four hours thereafter that the party neglects or fails therein, he shall forfeit and pay the sum of five pounds to any person who will sue for the same; to be recovered, with costs, by action of debt, or information, in any court of record within this commonwealth, and applied, one half towards clearing the said river, and the other half