mands on the public for the support of civil govern ment, 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 expences 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 officers 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 on 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 fo

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.

XIX. And whereas it is necessary to appropriate Appropria the 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 money and 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

Naval officers may retain

the executive of this state, and now laid before the ge neral assembly, that the United States in congress assembled demand of this state five hundred and thirty three thousand six hundred and seventy nine dollars in specie, and one million one hundred and seventy seven thousand nine hundred and one dollars and sixty eight ninetieths of a dollar in indents, as the balance due on the several existing requisitions of congress, payments made since the thirtieth day of June last excepted; and it becomes necessary to ascertain the funds from which the balance justly due on the said requisi tion shall be paid; Be it therefore enacted, That in aid of the money and indents now in the treasury arising from so much of the land tax and slave tax as hath been appropriated to continental purposes, all the money arising from the operation of an act intituled "An act imposing new taxes," shall be applied; also the sum of one hundred and fifty thousand dollars arising from the tax of one and a half per cent. on lands and unimproved lots, of which money such a proportion shall be applied by the executive to procure indents for discharging the aforesaid requisition as shall to the governor with advice of council seem proper.

XX. And whereas the fund heretofore appropriated for the support of civil government have been so untheir salaries. certain in their amount and collection, that the sala

ries to the judges of the supreme courts, and other officers of government, have not been paid with the punctuality requisite in every well regulated state, and it hath become necessary to make appropriation for that purpose of funds more certain and productive, Be it therefore enacted, That all naval officers and other officers who collect any of the public revenues, shall be allowed on settlement of their accounts to retain in their own hands as much of the money by them collected as will make good their own salaries or allowances by which they are by law entitled, any law to the contrary notwithstanding.

XXI. And whereas in aid of the funds destined for Appropria tion for sala- the payment of debts due to persons not citizens of ries of judges this state, the tax arising on law process and alienaand officers tions hath been heretofore applied; And whereas the said debts have been greatly reduced, and will be soon fully paid out of the money arising from duties on goods imported, and it is proper to convert the money

of civil go.

vernment

arising on the said tax on process and alienations to support the administration of justice; Be it therefore enacted, That all the money arising under the said tax, which shall be specie only, shall be set apart for the payment of the salaries of the judges of the supreme courts, and to no other purpose whatsoever. And that no disappointment may arise in the payment of such salaries, the treasurer is hereby directed and required to make good any deficiency which may at any time happen out of the first receipts of the money arising froin such part of the land tax, as by this act is appropriated to the support of civil government. One tenth part of the money arising from the tax of one and a half per centum on lands and unimproved lots shall be applied to the redemption of the paper money funded, conformably to the recommendation of congress of the eighteenth of March one thousand seven hundred and eighty; the interest arising on the paper money of this state funded agreeable to an act passed in October one thousand seven hundred and eighty-one, entitled "An act for funding the paper money" and which hath been from time to time revived and continued, shall also be made good out of the said tax. All the rest of the money arising from the said tax on lands and unimproved lots shall constitute a fund for the support of civil government; and in aid of the said fund the sum General fund. of fifteen thousand pounds shall be drawn from the general fund: And if there shall be any surplus arising from the said money after paying the expences of civil government, and making good the sum of eight thousand pounds for the expences of the convention proposed to be held in the city of Richmond in June next, such surplus shall be carried to the sinking fund. All the money arising from taxable property shall as heretofore form a general fund; ten thousand pounds 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 exigences may require. From the taxes forming the said fund 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. The sum of six thousand pounds of the money arising from the said fund shall be applied under