lic accounts all claims for expences accruing after the first day of January, one thousand seven hundred and eighty-eight, from the examination and trial of criminals, for guards and the maintenance of criminals in their respective counties and corporations, for conveying them to the public jail for further trial, and for imprisonments, for misdemeanor or breach of the peace, and all other charges properly chargeable to the public, together with the vouchers on which such claims have been allowed, and the auditor is hereby authorised and required to liquidate and adjust the said claims, and after having converted such of them as are in tobacco (the price whereof is not otherwise settled by law) into money, at the rate of twelve shillings and six pence per hundred, to grant warrants on the treasury to the respective claimants for the amount of their claims; which warrants so issued shall be receivable in payment of taxes in like manner as those granted for expences attending criminal prosecutions in the gene

ral court.

11. And be it further enacted, That the accounts of all such charges as have been heretofore levied or assessed, or which may be assessed in the levy to the first day of January one thousand seven hundred and eighty-eight, by any county court on their respective counties and charged to the public shall be certified and transmitted by the clerks of such counties to the auditor of public accounts, who is hereby authorised and directed to liquidate and adjust the said accounts, and after having converted such of them as are in tobacco (the price whereof is not otherwise settled by law) into money, at the aforesaid rate of twelve shillings and six pence per hundred, to grant certificates to the respective counties for the amount of their claims, the payment of which certificates shall hereafter be provided for in such manner as the general assembly shall di

rect.

III. So much of all and every act and acts as comes within the purview of this act shall be, and the same is hereby repealed.

CHAP. XLV.

An act concerning the redemption of paper money funded agreeable to the recommendation of congress.

[Passed the 5th of January, 1788.]

per money.

1. WHEREAS so much of the laws of revenue as Provision for direct the application of one tenth of the money arising redemption of certain pas from the tax on lands and lots to the redemption of the money funded agreeable to the recommendation of congress of the eighteenth of March one thousand seven hundred and eighty, have been found unequal in their operation: Be it therefore enacted, That so much of any act or acts of assembly as permits the payment of any part of the taxes on lands and lots in the said paper money, shall be, and the same is hereby repealed:

II. And that more effectual provision may be made for the redemption of so much of the said money as hath been heretofore actually emitted, the treasurer is hereby directed and required to set apart one tenth of all the specie paid into the treasury in discharge of the taxes on lands and unimproved lots subject to the direction of the general assembly hereafter, in such manner as will conduce most to the public interest, and a compliance with the public engagements for the redemption of the said money: Provided always, That nothing herein contained shall prevent the payment, into the treasury, of any of the said paper money, actually received by any sheriff or collector of public taxes, agreeable to the laws heretofore permitting the payment of one tenth of the tax on lands and unimproved lots, in the said money; but every sheriff or collector of public taxes, on payment of such proportion thereof, as hath been actually received agreeable to law, before the passing of this act, shall have credit for the same accordingly.

allowed for entering certificates for settlement

cating pre

emption warrants.

CHAP. XLVI.

An act for further continuing an act to revive and amend in part an act for giving further time to enter certificates for settlement rights, and for locating warrants on preemption-rights, and for other pur.

poses.

[Passed December the 20th, 1787]

1. WHEREAS the act of assembly passed in the Further time year one thousand seven hundred and eighty four, intituled "An act to revive and amend in part an act for giving further time to enter certificates for settlement rights, and for locating warrants upon pre-emprights and lotion rights, and for other purposes," which was continued by several subsequent acts, will expire on the last day of December, one thousand seven hundred and eighty seven, and it is expedient that the same should be further continued in part: Be it therefore enacted by the General Assembly, That the said recited act shall be continued in part until the thirty first day of December one thousand seven hundred and eighty eight; within which time the register of the land office or his deputy shall receive all plats and certificates of survey, although not returned within the time heretofore limited by law, and such lands shall not be considered as forfeited or liable to forfeiture on that account.

11. And whereas the time allowed by law for entering certificates for settlement rights, will expire on the last day of December one thousand seven hundred and eighty-seven, and it is judged expedient to continue the same. Be it therefore enacted, That it shall and may be lawful for the surveyors of this commonwealth within their respective counties at any time before the said thirty-first day of December in the year aforesaid to receive and enter all such certificates or the attested copies of such as shall be lost, and to proceed to survey the same as the law directs: Provided, such attestation be made by the commissioners who granted the same,

or by the clerk of the superior court of the district of Kentuckey, or the register of the land office.

III. And be it farther enacted, That any person who hath obtained, or shall obtain a pre-emption warrant before the last day of December in the present year, shall be allowed until the last day of June one thousand seven hundred and eighty eight to enter the same with the surveyor of the county in which the land may lie; and all warrants so obtained, with the entry and survey thereupon, shall be good and valid in law, any act or acts to the contrary notwithstanding.

CHAP. XLVII.

An act concerning certain duti on tobacco.

[Passed the 1st of December, 1787]

the uned and amended.

I. WHEREAS by an act passed at the last session Acts concern of assembly, intituled, "An act to raise a supply of mo- i g da ses on ney for the United States in congress assembled," it vas 16 accu ex amongst other things enacted, that from and a tenth day of January, one thousand seven hundred and eighty seven, an additional duty of six suillings per hogshead on every hogshead of tobacco passed at and shipped from any public ware-house within this commonwealth should be paid to the inspectors, and it has been represented to this present general assembly that many inspectors received the said additional duty upon tobacco which had been inspected before the said tenth day of January one thousand seven hundred and eighty-seven, which was contrary to the intent of the said act and it is reasonable that the money so improperly collected should be refunded, Be it therefore enacted by the general assembly, That the auditor of public accounts upon an affidavit of any inspector or inspectors, or other satisfactory proof being produced to him that any person hath paid the said additional duty of six shillings per hogshead upon tobacco inspected before the said tenth day of January, one thousand

co.

seven hundred and eighty seven, shall grant to such person a warrant for the full amount of the duty so paid by him; which warrant shall be paid by the treasurer out of the funds arising from the duties on tobac Provided nevertheless, that where any inspectors have not paid the said additional duty into the treasu ry the same shall not be paid by the public, but the person to whom it shall appear to be due, shall and may recover the said duty of any such inspector or inspectors, by motion, in any court of record within this commonwealth, upon giving ten days previous notice thereof, together with the costs of such motion.

11. And be it further enacted, That if any inspector or inspectors shall grant a certificate or affidavit to any person or persons of his or their having paid such additional duty, where the same shall not actually have been paid, or for a greater sum than any such person or persons shall have paid, such inspector or inspectors shall, upon information and proof thereof being made to the executive, be displaced by them, and shall moreover forfeit and pay the sum of fifty pounds, to be recovered by action of debt or information in any court of record, one half of which shall be applied to the use of the informer, and the other half to the use of the commonwealth.

III. And whereas it is represented that many persons have twice paid the duties on the same hogshead of tobacco, as well at Rivanna and Lynch's inspection, as at the ware-houses below receiving such tobacco, which is contrary to law, Be it therefore enacted, That upon a similar proof of such duty being twice paid on the same hogshead of tobacco, as is herein before directed, the same shall be repaid to the person or persons, under the like restrictions as are prescribed with respect to the said six shillings per hogshead.

IV. And whereas the act, intituled, "An act to appoint commissioners to state and settle the losses sustained by the burning the ware-houses at Rockey Ridge," imposing a tax of three shillings per hogshead on tobacco, hath been misunderstood by many of the inspectors, and the said tax collected from the shippers of tobacco from the first day of May to the first day of October, one thousand seven hundred and eightysix, contrary to the intent and meaning of the said act; Be it therefore enacted, That all persons having had se