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be issued on the first day of January annually; and the
warrants granted to venire-inen and witnesses, for their
attendance on criminal prosecutions, and apprehenders
of horsestealers, shall be made good out of the said
fund.' And whereas certain duties on merchandize im
ported," and also a tax of four shillings per hogshead
on all tobacco exported, have been assigned in aid of
the slave tax, and other funds established for the pay-
ment of the principal and interest of the certificates
graiited to the officers and soldiers for their arrears'of'
pay and depreciation, the first payment 'of snch princi
"pal to commence on the first day of January, one ihou.
sand seven hundred and eighty-five, and from the va-
rious postponements of the collection of the taxes, these
funds have not hitherto proved adequate to such pay-
ment, and it is judged absolutely necessary for the sup-
port of public credit, that the fullest assurance shall be
given for the punctual payment of the interest of those
cerificates

"It Be it therefore enacted, That provided the mo- Approprianey arising from half of the slave tax of one thousand tion of duties seven hundred and eighty-four, the collection of which on goods imHath been postponed to January, one thousand seven tobacco ex. hondred and eighty-five, shall, together with the duties ported. on merchandize imported and tobacco exported, and appropriated to the payment of the said military debt, prove insufficient for the payment of the warrants that have heretofore issued, or may issue in the vear one thousand seyen hundred and eighty-five, for interest of the said certificates, all such warrants shall be made good out of the general fund; and if there shall be any excess or overplus from the said half of the slave tax

and other funds assigned for the payment of the said military debt, over and above the payment of the war'rants heretofore issued, or which may issue in the year one ihousand seven hundred and eighiy five for the pay'ment of the interest of the said debt, all such excess or overplus arising within the year one thousand seven hundred and eighty five shall be applied in aid of the said general fund: Ten thousand pounds shall be applied in the year one thousand seven Irundred and eighty-five to the purchase of arms and ammunition, agreeable to an act of the present session, which shall be made good out of the money arising from the land office, not otherwise appropriated; and if the same shall

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prove insufficient, the residue shall be drawn from the
general fund: Thirty thousand pounds shall be paid in
the year one thousand, seven hundred and eighty-five
in discharge of debts due by this state to persons who
are not citizens thereof; all the money arising from the
sale of the Gosport lands, shall be applied to the pay..
ment of the said debts, and in aid thereof, the money ar
rising from the duty of two and a half per centum op
merchandize imported, and from the tax on law process
and alienations, shall also be applied. And that line
mediate provision be made for paying part of the said
debts, the sum of ten thousand pounds shall be drawn
froin the arrearages of taxes for the year one thousand
seven hundred and eighty-three: And if the several
funds herein appropriated to the payment of such debts,
shall not be sufficient to make

up

the aforesaid sum of thirty thousand pounds, the same shall be made good from the general tund. And if the said appropriations shall on or before the last day of December, one thousand seven hundred and eignty-five, exceed the said sum of thirty thousand pounds, such excess or overplus shall be applied in aid of the general fund. Such creditors, of the public, within the aforesaid description, whose claims are established or directed to be paid by vote of the general assembly during the present session, shall be first paid out of the said funds so much as may be directed by such vote or resolution, and the balance shall be apportioned by the governor amongst any of the foreign creditors, in such manner as to him, with advice of council, may seem reasonable. In aid of the funds heretofore appropriated by an act passed in the year one thousand seven bundred and eighty;two, for payment of the debts due in the commercial depariment, ten thousand pounds shall be drawn from the arrearagés :f one thousand sexen hundred and eighty-three, of which ten thousand pouuds, six thousand pounds thereof shall be paid to the late agent, David Rots, in part of the debt due to him from the public, and the balance thereof shall be apportioued amongst all the creditors

in ļhe said departiment, in such manner as to the gove
Appropria. ernor, with advice of council, may, seem proper,
tion of tax on tax arising from five shillings per hundred acres to be
patents.

paid on each hundred acres of land included in any pa-
tent, agreeable to an act of ihe present session, shall be
applied first to the payment of the balance due on the

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The

of

claim of Thomas Bentley, and then to the payment of the interest arising on the debts due, by this state to sendry persons for services rendered in the western coune try, and whose claims are established by report of the commissioners, appointed to liquidate the same, and the governor is hereby empowered to direct the auditors of public accoumts to issue warrants for the payment such interest in favor of those creditors coming within the description aforesaid, 'as may to him, with advice of council, appear entitled to a preference; and no such warrants shall issue buteby special direction of the governor, as aforesaid, or by vote or resolution of the general assembly, and it shall be expressed in the body of such warrant from whạt find the same shall be paid; and provided the money arising from the same shall exceed the amount of the interest warrants which the governor, with advice aforesaid, may direct to be issued, then it shall and may be lawful for the governor, with advice of council, to direct that payment shall be made out of the same su discharge of the whole or any part of the principal due to any such creditor or creditors, who may, in his opinion, deserve a preference therein. All the money arising from the sale of tobacco saved when the tobacco warehonse at Rockey Ridge was destroyed by fire, shall be apportioned by the treasurer amongst the persons entitled to the same, agreeable to a report made by the commissioners appointed by an act, intituled "An act to appoint commissioners to state and settle the losses sustained by the burning the warehouses at Rockey Ridge,” except so much as relates to the payment of sixteen hogsheads noted by the said commissioners as remaining doubtful, and five hogsheads of re-landed tobacco, which the said commissioners are hereby authorized and empowered to make further inquiry into and report to the assembly at their next session. And the treasurer is hereby fur

On tobacco ther authorized and empowered to apportion all the exported. money arising from the additional tax of three shillings per hogshead on tobacco exported, agreeable to the act before recited, amongst the several persons entitled to the same, agreeable to the aforesaid report, at such times and in such manner as may to him appear most proper, first paying to the clerk of the said conimissiopers, the sum allowed him by the said commissioners for his services; and the treasurer shall lay an ac.

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"count of his proceedings herein before the general as
sembly at their 'next meeting. And whereas great part
of the money arising from the said duty of three shir-
lings may remain a considerable time in the hands of
the inspectors, unless they are by law required to make
speedy payment thereof,

Hl. Be it therefore enacted, That the several inspecs
Inspectors
when to ac-

this commonwealth, shall pay count & pay. into the treasury, tors of tobacco W ?

the first day of May next, or within ten days thereafter, all the money in their hands, or with which they are chargeable on the said first day of May, deducting a cominission of two and an half per centum for their trouble. And if any inspector of inspectors, shall fail to account and pay into the treasury all'money with which they are chargeable under the said law, deducting their commission, on or before the first day of October next, such inspector, so failing, shall pay fifteen per centum damages on the amount of such-money; to be recovered, by motion of the solicitor general, before any "court of record in this common wealth, giving ten days previous notice in writing to such delinquent. * So much of every act as comes within the purview of this act, shall be, and the same is hereby repealed:

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[Ch. XLVII in original.

An act lo explain and amend the act

to levy certain taxes in aid of the
public revenue.

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1. WHEREAS doubts have arisen, and 'defects been experienced, on the act; itituled " An act to levý certain taxes in aid of the public revenue, and to apply the same in payment of the debts due to foreign credilors," and it is expedient that the same be explained

and supplied:sted by the General Repeal of for. said recited act be repealed, ly, That the

that

mer act.

taxes be paid in lieu of those imposed by the said act, that is to say: On each writ, declaration in ejectment, Tax on law subpæna, or citation, instituting any suit in the gene

process. ral court, bigh court of chancery, or court of admiralty, the sam of six shillings; on each writ, declaration in ejectment, or subpæna, instituting any suit in the court for the district of Kentucky, six shillings; on each writ, declaration in ejectment, or subpoena, instituting any suit in a county court,, or court of hustings, three shilliogs; on each appeal to the high court of chançery, twelve shillings, on each writ of error, supersedeas and habeas corpus, causa, certiorari, issued from the

cum general court or high court of chancery, or from the court for the distriet of Kentucky, six shilings; on each on appeals, appeal from any county court, or court of hystings, şix. shillings; one half of the said spective clerks be taxed in the bill of costs: On each

fall by the redeed concerning an improved lot or lots, or part of a On deeds. lot, in any city or incorporated town, for each lot or part of a lot, twelve shillings; on each deed concerning any mimproved lot or lots, or part of a lot, in any city or incorporated town, for each lot or part of a lot, six shillings; on each deed concerning any improved lot or lots, or part of a lot, in any unincorporated town, for each lot or part of a lot, six shillings; on each deed conceruing any unimproved lot or lots, or part of a lot, in any unincorporated iowa, for each lot or part of a lot, three shillings; provided, that unless the party to whom such conveyance may be made shall produce to the clerk of the court a certificate, under the hand and seal of a justice of the county, that the lot op lots, or part of a lot, so conveyed, are umimproved, he stall pay the same tax as is hereby imposed, on an improved lot or lots, or part of a lot; on each deed concerning other lands, for every hundred acres contained

such deed, three shillings; on each other deed, three shillings; on each probat of wills, or grant of admin on probats of istration, where lauds or slaves are concerned, twelve wills, and ad

ministrations, shillings: op each probat of wills, or grant of adminisfration, where weither lands nor slaves are concerned, six shillings; on each certificate under the seal of any On seals of county or corporation, six shillings; an each admission court. of attornies to practice in the court of appeals, in the superior courts, or the court of the district of Kentucfy, lilleen pounds; on each admission of attorpits to On attornies,

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