be issued on the first day of January annually; and the warrants granted to venire-men 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 payment of the principal and interest of the certificates granted to the officers and soldiers for their arrears of pay and depreciation, the first payment of snch princfpal to commence on the first day of January, one thousand seven hundred and eighty-five, and from the vaTious postponements of the collection of the taxes, these funds have not hitherto proved adequate to such payment, and it is judged absolutely necessary for the support of public credit, that the fullest assurance shall be given for the punctual payment of the interest of those certificates,

II. Be it therefore enacted, That provided the mo- Appropria ney arising from half of the slave tax of one thousand tion of duties of which on goods im

seven hundred and eighty-four, the cohousand seven tobacco ex

ported, and hath been postponed to January, one hundred 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 year 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 warrants heretofore issued, or which may issue in the year one thousand seven hundred and eighty five for the payment 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 of fice, not otherwise appropriated; and if the same shall

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 în 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 payment of the said debts, and in aid thereof, the money ar rising from the duty of two and a half per centum on merchandize imported, and from the tax on law process. and alienations, shall also be applied. And that ime mediate provision be made for paying part of the said debts, the sum of ten thousand pounds shall be drawn from 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 eighty-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 hundred and eighty two for payment of the debts due in the commercial department, ten thousand pounds shall be drawn from the arrearages of one thousand seven hundred and eighty-three, of which ten thousand pounds, 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 apportioned amongst all the creditors in the said department, in such manner as to the govAppropria- ernor, with advice of council, may seem proper. The tax arising from five shillings per hundred acres to be paid on each hundred acres of land included in any patent, agreeable to an act of the present session, shall be applied first to the payment of the balance due on the

tion of tax on patents.

claim of Thomas Bentley, and then to the payment of the interest arising on the debts due, by this state to sundry persons for services rendered in the western country, 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 accounts to issue warrants for the payment of 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 but by 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 what fund 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 issaed, 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 in 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 warehouse 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 further 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 commissioners, the sum allowed him by the said commissioners for his services; and the treasurer shall lay an ac

On tobacco

Inspectors

when to ac

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

HI. Be it therefore enacted, That the several inspecs tors of tobacco within this commonwealth, shall pay count & pay. into the treasury, on 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 commission of two and an half per 'centum for their trouble. And if any inspector or 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 commonwealth, 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...

[Ch. XLVII in original.

CHAP. VIII.

Repeal of for.

mer act.

An act to explain and amend the aet to levy certain taxes in aid of the public revenue.

I. WHEREAS doubts have arisen, and defects been experienced, on the aet, intituled "An act to levy certain taxes in aid of the public revenue, and to apply the same in payment of the debts due to foreign creditors," and it is expedient that the same be explained and supplied:

11. Be it enacted by the General Assembly, That the said recited act be repealed, and that the following

process.

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 subpoena, or citation, instituting any suit in the general court, bigh court of chancery, or court of admiralty, the sum of six shillings; on each writ, declaration in ejectment, or subpoena, 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 shillings; on each appeal to the high court of chancery, twelve shillings; on each writ of error, supersedeas and habeas corpus, cum causa, certiorari, issued from the general court or high court of chancery, or from the court for the district of Kentucky, six shillings; on each On appeals. appeal from any county court, or court of hustings, six shillings; one half of the said taxes

all by the re

spective clerks be taxed in the bill of costs: On each deed concerning any 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 improved 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 concerning any unimproved lot or lots, or part of a lot, in any unincorporated town, 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 or lots, or part of a lot, so conveyed, are amimproved, he shall 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 in such deed, three shillings; on each other deed, three shillings; on each probat of wills, or grant of admin- On probats of istration, where lands or slaves are concerned, twelve wills, and adshillings on each probat of wills, or grant of administration, where

six shilling either lands nor slaves are concerned,

ministrations,

six shillings; on each certificate under the seal of any On seals of County or corporation, six shillings; on each admission court. of attornies to practice in the court of appeals, in the superior courts, or the court of the district of Kentuc

ky, fifteen pounds; on each admission of attornies to On attornies.