OF THE STANDING REVENUES, OR PUBLIC FUNDS IN VIRGINIA.

§ 12. There are five sorts of standing public revenues in that country, viz: 1. A rent reserved by the crown upon all the lands granted by patent. 2. A revenue granted to his majesty by act of assembly, for the support and maintenance of the government. 3. A revenue raised by the assembly, and kept in their own disposal, for extraordinary occasions. 4. A revenue raised by the assembly, and granted to the college. And 5. A revenue raised by act of parliament in England upon the trade there.

§ 13. 1. The rent reserved upon their lands, is called his majesty's revenue of quit rents, and is two shillings for every hundred acres of land, patented by any person in that country, and two pence per acre for all lands found to escheat; this is paid into the treasury there by all, except the inhabitants of the Northern Neck, who pay nothing to the king; but the whole quit rent of that neck is paid to certain proprietors of the Lord Colepepper's family, who have the possession thereof to themselves, upon the pretensions before rehearsed in the first part of this book.

This revenue has been upwards of fifteen hundred pounds a year, since tobacco has held a good price. It is lodged in the receiver general's hands, to be disposed of by his majesty. This money is left in bank there, to be made use of upon any sudden and dangerous emergency, except when it is called home to England; and for want of such a bank, Sir William Berkeley was not able to make any stand against Bacon, whom otherwise he might easily have subdued, and consequently have prevented above one hundred thousand pounds expense to the crown of England, to pacify those troubles.

§ 14. 2. The revenue granted 10 his majesty by act of assembly, for the support and maintenance of the government, arises first out of a duty of two shillings per hogshead, which is paid for every hogshead of tobacco exported out of that colony. 2. By a rate of fifteen pence per ton for every ship, upon each return of her voyage, whether she be empty or full. 3. By a duty of sixpence per poll for every passenger, bound or free, going into that country to remain. 4. By the fines and forfeitures imposed by several acts of assembly. There is also an addition, by wafts and strays having no owner, composition of two pence per acre for escheat land, chattels escheat, and the sale of land instead of rights, at five shillings per right; all which are paid into the hands of the receiver general, and disposed of by the governor and council, (with liberty for the assembly to inspect the accounts when they meet,) for defraying the public charges of the government.

The revenue, communibus annis, amounts to more than three thousand pounds a year.

§ 15. 3. The revenue arising by act of assembly, and reserved to their own disposal, is of two sorts, viz: a duty upon liquors imported from the neighboring plantations, and a duty upon all slaves and servants imported, except English.

The duty on liquors used to be 4d. per gallon on all wines, rum, and brandy; and 1d. per gallon on beer, cider and other liquors, discounting twenty per cent. upon the invoice, except oats.

The duty on servants and slaves used to be twenty shillings for each servant, not being a native of England or Wales, and five pounds for each slave or negro.

The former of these duties amounts communibus annis, to six hundred pounds a year, and the latter to more or less, as the negro ships happen to arrive.The charge of building and adorning the governor's house and capitol, was defrayed by these duties, and so was the erecting of the public prison.

These funds are gathered into the hands of the treasurer of the country, and are disposed of only by order of assembly.

§ 16. 4. The revenue raised by the assembly, and granted to the college, is a duty on all skins and furs exported. This fund raises about an hundred pounds a year, and is paid by the collectors, to the college treasurer.

§ 17. 5 and last. The fund raised by act of parliament in England upon the trade there, is a duty of one penny per pound, upon all tobacco exported to the plantations, and not carried directly to England. This duty was laid by Stat. 25, Car. 2, cap. 7, and granted to the king and his successors; and by their gracious majesties King William and Queen Mary, it was given to the college. This duty does not raise, both in Virginia and Maryland, above two hundred pounds a year, and is accounted for to the college treasurer.