Virginia. Auditor of Public Accounts

This is an artificial collection of records assembled from several sources, including governor's office letters received, Gereral Assembly records, and the office of the auditor of public accounts. Because most of the records appear to have been removed from the auditor's office, the collection has been shelved with the auditor's records pending further study.

From the description of Capitol Square data records, 1784-1931. (Unknown). WorldCat record id: 122496514

The General Assembly incorporated the Chesapeake and Ohio Canal Company on 22 February 1823. On 20 February 1833 the General Assembly passed an act authorizing the state treasurer to buy 2,500 shares of the company's stock, redeemable in 1850.

From the description of Certificates relating to the redemption of the state loan of 1833 to the Chesapeake and Ohio Canal Company, 1850-1851. (Unknown). WorldCat record id: 122394600

The inhabitants of Virginia's western frontier in what is now southwest Virginia and West Virginia were subjected to Indian raids from 1790 through 1794. An act passed by the General Assembly during its October 1792 session authorized the governor to direct temporary defensive operations to protect the frontier. The governor corresponded with the president of the United States on the subject and the War Department reimbursed the state for expenses incurred in its defense.

From the description of Frontier defense, correspondence, rolls, and vouchers, 1785, 1788, 1792-1800, n.d. (Unknown). WorldCat record id: 122394586

During the revolutionary war the state government found it necessary to induce soldiers to enlist by offering them various incentives, including bounties of money and land and the opportunity to supply substitutes or avoid service by the payment of additional taxes. Recruiting officers received state funds with which to pay bounties, and also were required to account for taxes collected in lieu of military service.

From the description of Recruitment of state troops for the United States Army; records, 1778, 1780-1785, 1789, n.d. (Unknown). WorldCat record id: 122601392

The position of Solicitor General was created by an act of the General Assembly during its session begun in October 1780. The solicitor settled accounts for debts due the Commonwealth, examined the auditor's accounts, and composed lists of taxes raised and the manner of their expenditure. The office was terminated on November 25, 1791 and the Auditor of Public of Public Accounts assumed its duties in January 1, 1792.

From the description of Norfolk Customhouse ledger, 1764-1775. (Unknown). WorldCat record id: 122538120

During its session begun in May 1780 the General Assembly passed an act authorizing the governor to impress supplies needed by the American army. The governor appointed commissioners of the provision law in each locality to carry out the terms of the act. The commissioner, when he impressed property, gave the owner a certificate describing what was taken. Between 1781 and 1783 county courts held special sessions at which certificates were presented and authenticated, and booklets listing authenticated certificates were compiled and sent to Richmond for settlement. Two commissioners appointed to settle the claims recorded those for which they authorized payment, and warrants were issued by the auditor of public accounts.

From the description of Commissioner's books, 1783. (Unknown). WorldCat record id: 122702435

From the description of Rejected claims, 1780-1785. (Unknown). WorldCat record id: 122646817

From the description of Certificates, 1780-1783. (Unknown). WorldCat record id: 122646821

Although Virginia society was generally orderly, the fear of slave rebellion lay just below the surface. There were two such rebellions in the antebellum period: Gabriel's Insurrection, in 1800, and the Southampton Insurrection, or Nat Turner's Rebellion, in 1831. Gabriel and his followers were caught before they could act, but Nat Turner and his supporters killed several whites before they were captured. In each instance retribution was swift. Local militia units were called out, many slaves were imprisoned, and the ringleaders were executed.

From the description of Insurrections records, 1800-1801, 1831-1833. (Unknown). WorldCat record id: 86172205

The term contingent fund encompasses a wide variety of funds set aside for special purposes by the General Assembly. Contingent expenses included those for office supplies, printing, and maintenance of public buildings. On January 5, 1860 the General Assembly established a civil contingent fund to defray the ordinary expenses of the executive department.

From the description of Civil contingent fund records, 1860-1914. (Unknown). WorldCat record id: 122463852

During its session begun in May 1783 the General Assembly passed an act allowing the auditor of public accounts to issue duplicates of lost and unpaid warrants or certificates. The claimant swore that the warrant or certificate was lost and filed a bond to that effect with the auditor.

From the description of Bonds for duplicate warrants, 1783-1788, 1799. (Unknown). WorldCat record id: 122632131

In 1822 Matthew H. Rice was dismissed from his position as agent for the sale of articles manufactured at the penitentiary because his accounts were incorrect. Rice was adjudged to be indebted to the state, but because he was unable to pay, executions were issued against his sureties. On 16 January 1824 the General Assembly passed an act authorizing the auditor of public accounts to stay executions against Rice's sureties if they would pay the debt in five installments and not resort to a court of equity. The General Assembly amended this act during its sessions of 1825, 1828, 1830.

From the description of Accounts of agent for manufactured goods, 1818-1834. (Unknown). WorldCat record id: 122611421

During its session begun in May 1784 the General Assembly passed an act authorizing the governor to appoint notaries public. The notaries collected fees and recorded transactions. On 14 January 1803 the General Assembly passed an act requiring notaries public to account upon oath to the auditor of public accounts for the fees they collected.

From the description of Notary returns, 1785-1879. (Unknown). WorldCat record id: 122601420

During its session begun in November 1781 the General Assembly passed an act concerning the pay of Virginia officers and soldiers in the Continental or state army. The auditor issued pay certificates due with six percent interest on or before 1 January 1785. The General Assembly passed acts during its next three sessions authorizing the payment of military certificates in tobacco or specie and requiring the auditor to calculate the interest accrued on the certificates, which were made legal tender for the payment of taxes.

From the description of Military pay certificates, correspondence and vouchers, 1790-1791. (Unknown). WorldCat record id: 86147341

Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursements from the Internal Improvement Fund. Even after 1823 some reports continued to be made to the auditor of public accounts.

From the description of Vouchers and receipts, 1816-1821. (Unknown). WorldCat record id: 122632030

During its session begun in October 1782 the General Assembly passed an act authorizing officers and soldiers to receive interest annually on pay certificates. Some soldiers did not receive their pay until several years following the end of the war.

From the description of Assumed debt: powers of attorney and receipts, 1794, 1799. (Unknown). WorldCat record id: 122415098

The General Assembly passed an act during its session begun in May 1781 authorizing the issuance of pay certificates to officers and soldiers. During its May 1783 session the General Assembly passed an act allowing the auditor of public accounts to replace lost or destroyed pay warrants. The claimant took an oath before the auditor or county court and gave his bond double the amount of the certificate. The bond along with the affidavit of the court, was sent to the auditor who issued a replacement warrant.

From the description of Bonds for duplicates of military certificates, 1782-1818, n.d. (Unknown). WorldCat record id: 122611348

On 10 December 1793 the General Assembly passed an act authorizing the governor to appoint an agent for each brigade district to collect taxes in arrears. The agent attended sales of property for taxes overdue since 1 November 1790. If no bid for at least three-quarters of the value of the property was accepted, the agent purchased the property for resale by the state at another time. The money derived from these sales was used to compensate the agents for their work.

From the description of Agents' commissions; correspondence and receipts, 1794-1805, 1807-1810. (Unknown). WorldCat record id: 122611333

In the spring of 1867, Congress enacted the first of a series of radical Reconstruction acts and placed the South under military rule. The Commonwealth of Virginia became Military District Number One, commanded by Gen. Schofield from 10 March 1867 until 2 June 1868. Elections conducted under military supervision in 1867 gave Virginia a conservative Republican government headed by Henry W. Wells. Gov. Wells' administration groped toward an end to military rule, the restoration of Virginia's rights as a state, and the reinstatement of civil rights for the state's majority of voting age men. In the autumn of 1867, complying with federal Reconstruction legislation, Gen. Schofield called for the election of delegates to a constitutional convention that met in Richmond from 3 December 1867 to 16 April 1868.

From the description of List of members, officers, and employees of the State Constitutional Convention of Virginia, 1867-1868. (Unknown). WorldCat record id: 122646703

From the description of Coupon book, 13 April 1868 - September 1868. (Unknown). WorldCat record id: 122653737

The Committee of Safety was appointed by the Convention of 1775 for the protection of the colony. It had the power to grant commissions to officers, to appoint commissioners and paymasters, to issue warrants for arms and provisions, to call minute-men and militia into service, and to direct the movement of the Army.

From the description of Committee of Safety Ledger, 18 September 1775-7 May 1776. (Unknown). WorldCat record id: 122555057

William Finnie was the Continental Deputy Quartermaster General for the Southern Department.

From the description of The records of the Deputy Quartermaster General, Southern Department, 1776-1780. (Unknown). WorldCat record id: 122555049

On 28 March 1863 the General Assembly passed an act requiring companies engaged in manufacturing or mining to file a report with the auditor of public accounts.

From the description of Manufacturing and mining companies reports, 1863. (Unknown). WorldCat record id: 86162512

On 11 April 1853 the General Assembly passed an act requiring the clerks of counties and towns to record births, marriages, and deaths in three separate registers. The clerks were entitled to charge a fee for each vital record they recorded.

From the description of Fees and expenses of registration accounts, 1860-1865. (Unknown). WorldCat record id: 122552750

During its session begun in October 1779, the General Assembly passed an act for raising money for the use of the United States during the Revolutionary War. An additional tax was laid on already taxable personal property. Commissioners of the revenue sent their accounts to the Auditor of Public Accounts for settlement.

From the description of Specific taxes, additional tax, 1780-1782. (Unknown). WorldCat record id: 122497945

On May 18, 1887, the General Assembly approved "an Act in relation to Insurance Companies and Associations upon the assessment plan," which required payment of license fees of $200 by each corporation to cover various fees including issuing licenses to agents and for a certificate of compliance or authority.

From the description of List of insurance companies assessed and agents certified, 1888-1904. (Unknown). WorldCat record id: 122538498

During its session in June 1836 the United States Congress passed an act providing for the deposit of surplus revenue with the individual states. On 20 December 1836 Virginia's General Assembly passed an act authorizing the state treasurer to receive the surplus revenue from the federal government. On 25 March 1837 the General Assembly passed an act authorizing the deposit of surplus federal revenue in various Virginia banks; each deposit constituted a loan to the bank.

From the description of Loans and subscriptions to banks out of a surplus revenue of the United States on deposit with the state of Virginia; orders and receipts, 1837, 1839-1840, 1851. (Unknown). WorldCat record id: 122653745

On 2 December 1793 the General Assembly passed an act requiring that the money derived from militia fines be deposited in the treasury and used to pay officers salaries and purchase equipment for the militia.

From the description of List of all claims on the Militia Fine Fund, 1861. (Unknown). WorldCat record id: 122481411

From the description of List of claims allowed, 1809-1865. (Unknown). WorldCat record id: 86147330

The General Assembly passed an act during its November 1781 session calling for tobacco, hemp, flour, and specie to be loaned to the state to operate the government. Individuals loaning commodities or specie to the state were reimbursed with warrants issued in repayment of the loans.

From the description of Revolutionary War loan warrants, 1780-1797. (Unknown). WorldCat record id: 122608510

Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursements from the Internal Improvement Fund. Even after 1823 some reports continue to be made to the auditor of public accounts.

From the description of Summaries of Acts, 1786-1843. (Unknown). WorldCat record id: 122538148

In 1882, 1884, and 1886 the General Assembly passed acts authorizing the payments of compensation to soldiers who had lost limbs in the state's service during the Civil War.

From the description of Applications and receipts of payments to disabled soldiers, 1882-1887. (Unknown). WorldCat record id: 122608489

On 14 December 1787 the General Assembly passed an act establishing a sinking fund. Surpluses from other funds were placed in the sinking fund and the money was used to redeem the public debt. In 1792 the General Assembly passed an act abolishing the sinking fund, but in subsequent years frequently reestablished the fund temporarily in general acts appropriating public revenues.

From the description of Sinking Fund records, 1787-1792, 1816-1823, 1825-1837, 1840, 1842, 1845, 1849, 1851, 1853-1865, 1892. (Unknown). WorldCat record id: 122646673

This act required every bank in the state to report to the auditor all money which had been deposited by court order within the preceeding seven years.

From the description of List of money in bank under order of court based on the Act of 23 February 1898, 16 March-14 June 1898. (Unknown). WorldCat record id: 122497972

Distribution lists from 1811-1822 of various publications, including Acts of the General Assembly, Hening's Statutes at Large, revised Code of Virginia, decisions in General Court, Debates of Convention, Duane's Handbook of Infantry. The publications were delivered to the county clerks of court within the six circuits by "law-carriers". The circuits loosely correspond to the Superior Court of Chancery Districts.

From the description of Distribution lists, 1811-1822. (Unknown). WorldCat record id: 122481413

The Literary Fund, which is still in existence, was established by an act passed by the General Assembly on 12 February 1811. Revenues derived from fines (except militia fines) and the sale of land escheated for unpaid taxes were deposited in the Literary Fund and the money was used to build schools and educate the state's poor children. The responsibility for keeping the accounts of the Literary Fund was shifted from the auditor to the second auditor when the latter office was created on 24 February 1823.

From the description of List of lands forfeited to the Literary Fund in 1816, n.d. (Unknown). WorldCat record id: 122624268

From the description of List of lands belonging or escheated to the Commonwealth and sold, 1814-1860. (Unknown). WorldCat record id: 122496413

From the description of Receipts and vouchers, 1794-1851, 1854-1862, 1864. (Unknown). WorldCat record id: 122601352

From the description of Literary Fund cash receipts and disbursements ledger, 2 February 1810-21 June 1811, 4 July 1818-4 April 1821. (Unknown). WorldCat record id: 122394579

From the description of Literary Fund fines returned as insolvent, not found, etc. list, 1820. (Unknown). WorldCat record id: 122555042

On 18 March 1856 the General Assembly passed an act requiring railroad companies to report semiannually to the auditor of public accounts the number of passengers transported over the road and the aggregate number of miles traveled. The General Assembly passed a similar act in 1860, adding that the semiannual report must include the gross amount received by railroad companies for freight.

From the description of Railroad company reports, 1856-1887. (Unknown). WorldCat record id: 86104835

The Act of 15 May amended section 5 of the Act of 29 March 1862, concerning limits on the redemption of notes issued by counties, cities, and towns to stated percentages within the levy terms, and limiting redemption to six years from the levy courts of 1863.

From the description of Register of $1 treasury notes under the Act of 15 May 1862, 29 May-27 December 1862. (Unknown). WorldCat record id: 122646731

During its extra session of 1887, the General Assembly passed an Act of 12 May 1887, to provide for the recovery of taxes and certain debts due the commonwealth, for the payment of which papers purporting to be genuine coupons of the commonwealth had been tendered.

From the description of Judgement docket of coupon cases, Act of 12 May 1887, 1887-1889. (Unknown). WorldCat record id: 122463883

The General Assembly, during its May 1781 session, passed an act authorizing the militia when in actual service to receive the same pay as officers and soldiers in the Continental Army. Militia officers sent their payrolls to the auditor of public accounts, who issued printed pay certificates that also were receivable for taxes. During its October 1787 session the General Assembly instructed the auditor of public accounts to stop issuing militia certificates.

From the description of Military certificates and list of claimants, 1781-1789. (Unknown). WorldCat record id: 122640062

The General Assembly passed an act during its session begun in May 1781, authorizing the issuance of pay certificates to officers and soldiers.

From the description of Officers and soldiers of the Virginia Continental Line lists, 1782-1787. (Unknown). WorldCat record id: 122646709

On 22 March 1916 the General Assembly passed an act authorizing the appointment of collectors of delinquent capitation taxes by clerks of circuit and hustings courts. The collectors were required to post bonds; copies of each order of appointment and bond were certified by the clerk and sent to the auditor of public accounts. Each bond contains the signatures of the claimant and securities, the date, and the amount of the bond.

From the description of Statements on delinquent capitation taxes collected by special collectors, 2 April 1917-29 February 1928. (Unknown). WorldCat record id: 122496376

This series consists of bonds for inspectors of tobacco, notaries public, and officers of the Virginia Manufactory of Arms, as well as the treasurer of the Virginia Normal Collegiate Institute (now Virginia State University, in Ettrick, near Petersburg). Officeholders swore to fulfill faithfully the responsibilities of their offices, or pay a fine in the amount specified in the bond.

From the description of Bonds, 1777, 1779-1850, 1851-1854, 1856, 1860-1865, 1869-1871, 1873, 1876, 1879-1884, 1894. (Unknown). WorldCat record id: 122538504

During its session in November 1769 the House of Burgesses passed an act establishing a hospital for the mentally ill. The Eastern Lunatic Asylum (now Eastern State Hospital) was the first institution in America constructed as a mental hospital. In 1825 Central Lunatic Asylum (now Western State Hospital) was established in Staunton. In 1870 a hospital for blacks was established near Richmond and called Central Lunatic Hospital; it was moved to Petersburg in 1882 and is now racially integrated and known as Central State Hospital.

From the description of Lunatics accounts ledger, 1895-1905. (Unknown). WorldCat record id: 86104832

Constructed in 1789, Virginia ceded the Marine Hospital at Norfolk to the federal government in 1800 on condition they pay the contractor $6,000+. Upon Virginia's secession from the Union, this property was taken over by the state. On 27 April l861, the General Assembly passed on ordinance establishing a board of commissioners to settle accounts for the maintenance of the armed forces. The auditor of public accounts issued warrants for claims allowed by the board, and accounts were certified quarterly by the Confederate government.

From the description of Marine Hospital at Norfolk records, 1861. (Unknown). WorldCat record id: 122538452

The Act of 28 March 1862 authorized the governor to borrow money to supply the temporary needs of the Treasury, on the credit of the state. These loans were signed by the treasurer and countersigned by the auditor.

From the description of Register of treasury notes under the Act of 28 March 1862, 19 August 1862-8 December 1870. (Unknown). WorldCat record id: 122394594

The state government faced serious problems mobilizing for war after Virginia seceded from the Union on 17 April 1861. The secession convention passed an ordinance on 27 April creating a board of commissioners to audit and settle all accounts for expenses incurred in defense of the state. The ordinance was repealed on 30 April when a new ordinance of a more comprehensive nature was passed. The board continued in operation until the end of the war.

From the description of Auditing Board vouchers, 1861-1865. (Unknown). WorldCat record id: 122463834

During its session of 1900 the General Assembly passed an act creating commissioners of valuation; they were appointed by a board consisting of the auditor of public accounts, second auditor, and treasurer. The commissioner ascertained the value of personal property in their districts and reported it annually to the commissioners of the revenue in their localities.

From the description of Correspondence concerning appointments of Commissioners of Valuation, 1900. (Unknown). WorldCat record id: 122481416

On 27 March 1843 the General Assembly passed an act laying a tax on dividends paid by banks. On 3 March 1864 the General Assembly suspended the imposition of all taxes, including the tax on dividends, until 1865.

From the description of Reports of banks on dividends, 1843-1863. (Unknown). WorldCat record id: 86147339

The General Assembly passed an act during its session begun in May 1780 to recruit the state's quota of troops for the Continental Army. In order to encourage enlistments, loan office certificates for one thousand pounds of inspected tobacco were sent to the commanding officers of the militia who issued them to recuits as bounties at the end of their enlistments. The officers returned to the auditor of public accounts the names of recruits to whom certificates were issued as well as any unused certificates.

From the description of Tobacco certificates for continental service (unused), 1780. (Unknown). WorldCat record id: 122624275

In order to provide for the colony's defense and to ensure a stable supply of arms and ammunition, the Third Revolutionary Convention passed an ordinance during its session begun in July 1775 authorizing the construction of a manufactory of arms near Fredericksburg. The factory was built and supplied weapons for Virginia forces during the revolutionary war; it employed both black and white artisans. During its session begun in May 1783 the General Assembly ordered the factory closed and the facility used as an academy.

From the description of Gun factory at Fredericksburg indenture and vouchers, 1778-1783. (Unknown). WorldCat record id: 122552785

On 18 March 1856 the General Assembly passed an act authorizing the governor to issue treasury notes in order to borrow money. Five hundred dollars were appropriated annually for three years to defray the costs of printing, engraving, and signing treasury notes. In 1861 the General Assembly authorized the issue of additional treasury notes, and $2,000 was appropriated to defray expenses.

From the description of Receipts for expenses of treasury notes, 1856, 1862-1864. (Unknown). WorldCat record id: 122538491

On June 7, 1785, the United States Congress passed an act authorizing the federal government to assume the payment of pensions to some of the pensioners on the Virginia rolls. Subsequent acts liberalized the rules by which applicants could qualify for pensions. Although the pensioners were listed on federal rolls, the state was responsible for paying the pensions.

From the description of Federal pensions, 1814-1842. (Unknown). WorldCat record id: 122463859

This series consists of pay vouchers for individuals who worked for the state and vouchers for those who provided goods and services for the commonwealth. Of particular interest are the vouchers of craftsmen who performed work for the state.

From the description of Pay vouchers, 1781-1865, 1867-1868. (Unknown). WorldCat record id: 122608501

The vouchers in this series note the amount paid for the number of days attended at the General Assembly. The vouchers include the names of persons to whom money was owed, the amounts, and the dates the vouchers were submitted. Prior to 1822, pay vouchers for members of the General Assembly were filed in the series described in entry 261.

From the description of Check list, extra session, 1901. (Unknown). WorldCat record id: 122700583

From the description of Cheque list, 7 December 1899-12 March 1900. (Unknown). WorldCat record id: 122352041

In the Act of 21 February 1862, the General Assembly provided for the assumption and payment of the Confederate States War Tax. The Auditor of Public Accounts was authorized to borrow treasury notes of the Confederate States in order to meet this need. Banks were authorized to lend treasury notes to the state and the auditor then issued warrants upon the treasury notes.

From the description of Register of treasury notes under the Act of 21 February 1862, 1 April 1862-4 February 1863. (Unknown). WorldCat record id: 122640061

Clerks of courts, keepers of seals, and other state and local officials were required by law to report to the auditor of public accounts the amounts of taxes and fees they collected. They usually were permitted to keep a percentage of their collections as a fee for their services.

From the description of Reports of fees and taxes collected by state and local officials, 1775-1864, 1869-1884. (Unknown). WorldCat record id: 122555079

Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursement from the Internal Improvement Fund. Even after 1823 some reports continued to be made to the auditor of public accounts.

From the description of Stock transfer books shelf list, 1849-1880. (Unknown). WorldCat record id: 122601388

In July 1775 the Third Revolutionary Convention passed an ordinance authorizing local courts to bring suits against sheriffs and tax collectors who neglected their duties. The General Assembly passed an act during its session begun on 2 October 1777 extending to the state treasurer the authorization to initiate suits; during its session begun on 4 October 1779 the legislature authorized the auditor of public accounts as well.

From the description of Motions, notices, and accounts respecting specific taxes, 1782. (Unknown). WorldCat record id: 86147363

On 30 March 1877 the General Assembly passed an act requiring licenses for the sale of liquor. Commissioners of revenue recorded amounts of liquor sold and reported them to the auditor of public accounts. The Moffett Register, a mechanical device for tallying sales of ardent spirits, malt liquor and wine, was adopted as the official register of liquor sold until 1880.

From the description of Accounts with local treasurers for liquor license taxes, 1 May 1878-30 April 1880. (Unknown). WorldCat record id: 122538560

From the description of Accounts of rebates on Moffett taxes, 1877-1881. (Unknown). WorldCat record id: 122611423

From the description of Liquor license returns, ca. 1880. (Unknown). WorldCat record id: 86147375

From the description of Ledger of accounts with local treasurers concerning liquor sales taxes, 1878. (Unknown). WorldCat record id: 122653781

From the description of Moffett register returns, 1877-1879. (Unknown). WorldCat record id: 86162560

The General Assembly, on 1 January 1788, established an aggregate fund derived from collection of taxes in arrears. Disbursements from the fund were made to settle public claims against the state, especially debts owed to state agents who had advanced their own money to purchase supplies for military use during the revolutionary war.

From the description of Orders and vouchers, 1778-1780, 1783, 1788-1795, 1798-1799, 1801, 1810-1811. (Unknown). WorldCat record id: 86104833

During its session begun in October 1778 the General Assembly passed an act levying a general assessment, or additional tax, on property already subject to tax. In 1780 the General Assembly required commissioners of the revenue to settle their accounts with the auditors of public accounts.

From the description of Settlements of accounts of the general assessment tax, 1779-1782. (Unknown). WorldCat record id: 86147332

In July 1775 the Third Revolutionary Convention passed several ordinances altering the militia system and requiring officers to report those persons who were delinquent in the payment of fines assessed against them for absences from muster and other offenses. Collected fines were used to pay officers and staff and to purchase equipment for the militia units. On 22 December 1792 the General Assembly required company officers to return lists of delinquents to battalion officers and hold courts of enquiry to investigate delinquencies and assess fines. On 28 January 1804 the General Assembly passed an act requiring regimental clerks to file lists of persons fined with sheriffs and the auditor of public accounts. Lists of insolvents were sent by sheriffs to regimental courts of enquiry.

From the description of General correspondence concerning militia fines, 1789-1864. (Unknown). WorldCat record id: 122463940

During its session begun in October 1779, the General Assembly passed an act to establish a fund for money borrowed on behalf of the United States. Every tithable above the age of twenty-one was taxed at the rate of thirty pounds of inspected tobacco in transfer notes.

From the description of Specific taxes, tobacco tax, 1781-1782. (Unknown). WorldCat record id: 122496423

During its session begun in October 1780 the General Assembly passed an act designed to fill the state's quota of troops for the Continental Army by drafting militiamen to serve for eighteen months. Culpeper County was required to supply 106 men; this was done by dividing the militia into 106 classes and drafting a man from each class by lot.

From the description of List of the classes in Culpeper County for January 1781 for recruiting this state's quota of troops to serve in the Continental Army, 1781 January. (Unknown). WorldCat record id: 122552832

On 26 March 1860 the General Assembly passed an act authorizing the governor to purchase a copy of Joseph Mayo's A GUIDE TO MAGISTRATES: WITH PRACTICAL FORMS FOR THE DISCHARGE OF THEIR DUTIES OUT OF COURT (Richmond: Printed by Colin, Baptist, and Nowlan, 1850) for each justice and county clerk. The auditor of public accounts issued warrants to pay for the copies.

From the description of Receipts for the sale of Mayo's Guide, 1860. (Unknown). WorldCat record id: 86162566

Reimbursement by the state for counterfeit bills received by banks was allowed by the 1849 Code of Virginia, chapter 45, section 11, as a "pecuniary claim against the commonwealth."

From the description of Claims for reimbursement, 1848, 1850-1851, 1853-1854, 1856-1858. (Unknown). WorldCat record id: 122496404

In October 1782 the General Assembly passed an act authorizing soldiers and officers of the Virginia lines on continental and state establishments to receive interest in certificates issued for pay. As a further relief, the certificates were authorized to be receivable for taxes. The sheriff who collected taxes endorsed the back of the certificate and gave a receipt to the taxpayer. The certificate was then sent to the auditor of public accounts, who issued a warrant charging the tax to the soldier or officer and deducting the amount from the principle due him.

From the description of Military pay certificates, 1782-1783. (Unknown). WorldCat record id: 122368075

The General Assembly authorized revisions of the Code in 1817, 1819, 1841, 1844, 1846, and 1847. This series consists of vouchers for expenses incurred by officers of the General Assembly in revising and publishing the Code.

From the description of Vouchers, 1817, 1819, 1841, 1846-1850. (Unknown). WorldCat record id: 122608505

On June 21, 1781 the General Assembly passed a resolution requiring the governor and Council to settle the accounts of George Rogers Clark and others involved in the conquest of the "Western Country" (Kentucky, Illinois, and Ohio). Accordingly, on July 20, 1781 the Council appointed the five members of the Board of Western Commissioners. They traveled to the Falls of the Ohio (Louisville) and attempted to settle all the claims that were presented to them. By July 1, 1783, the commissioners had presented their findings to the Council and disbanded.

From the description of Board of Western Commissioners records : Illinois papers, musters and payrolls of Kentucky militia, 1779-1784. (Unknown). WorldCat record id: 122611328

The General Assembly passed an act on 11 January 1815 levying taxes on salt, lead, iron, and segars (cigars) manufactured in Virginia. The act required that manufacturers of those products obtain licenses from local manufacturers and that local officials make regular reports to the auditor of public accounts on the amounts of goods manufactured and sold. The act was repealed on 27 February 1816.

From the description of Returns to the auditor on the manufacture of salt, lead, iron, and segars, 1815. (Unknown). WorldCat record id: 122632021

The General Assembly in the Convention of 1861 passed an ordinance 4 December 1861 which authorized the Auditor of Public Accounts to issue treasury notes in denominations not less than $5, which were non-interest-bearing; these could later be converted into registered bonds of the state at 6% interest if they were presented in sums of 500 and multiples of 100 above that amount. Earlier ordinances passed by the Convention approved issuance of interest-bearing notes.

From the description of Register of $50 treasury notes, 15 October 1862. (Unknown). WorldCat record id: 122538489

From the description of Registers of $50, $100, and $500 treasury notes, 1861 August 1 - September 25. (Unknown). WorldCat record id: 122487745

From the description of Registers of $5, $10, and $20 treasury notes, 1 July-15 October 1861. (Unknown). WorldCat record id: 122611343

From the description of Registers of $10 treasury notes, 15 October 1862. (Unknown). WorldCat record id: 122611339

From the description of Register of $5 treasury notes, 13 March 1862. (Unknown). WorldCat record id: 86162503

On 31 March 1875 the General Assembly passed an act taxing every adult male one dollar for the support of the public free schools.

From the description of Assessment of capitation taxes on persons for the support of free schools; statements of money collected, 1875-1876. (Unknown). WorldCat record id: 122601478

The General Assembly, during its February 1813 session, authorized the state to accept loans from banks to finance the defense of the commonwealth during the War of 1812. In subsequent years, the General Assembly authorized other such loans because funds in the treasury were not adequate to meet government expenditures.

From the description of Interest on temporary bank loans: accounts, bonds, promissory notes, and receipts, 1813-1816, 1840-1843, 1855-1856, 1858-1865, 1868. (Unknown). WorldCat record id: 122632014

The Board on the Chesapeake and Its Tributaries was created by an act passed by the General Assembly on 4 March 1884. The board was composed of the governor, auditor of public accounts, and treasurer. On 29 February 1892 the General Assembly authorized the board to cooperate with the United States Coast and Geodetic Survey in surveying the natural oyster beeds, rocks, and shoals of Virginia. James B. Baylor was in charge of the survey. The board ceased to exist after the General Assembly transferred its functions to the newly created Board of Fisheries by an act passed 7 February 1898.

From the description of Board on the Cheaspeake and Its Tributaries minutes, 1891-1898. (Unknown). WorldCat record id: 122487736

On 2 March 1865 the General Assembly established a commission to fund the state's currency with Confederate bonds and convert state funds into other issues. The commission was composed of the governor, treasurer, and auditor of public accounts.

From the description of Warrants for conversion of treasury notes, 15-17 October 1864. (Unknown). WorldCat record id: 86104841

On 29 December 1809 the General Assembly passed an act concerning the payment of the public debt. The auditor of public accounts was authorized to accept old debt certificates and issue new certificates in their place. Interest payments on old certificates ceased after 31 December 1810.

From the description of Certificates renewed under an Act of December 29, 1809, certificates and receipts, 1810-1817, 1819-1825, 1832. (Unknown). WorldCat record id: 122394590

This series consists of returns of fines collected, as well as supporting record books. The returns, which are arranged alphabetically by locality, give the names of persons fined and the amounts assessed; they include delinquents and insolvents as well as those who paid their fines.

From the description of Militia fines : Records of fines collected, 1789-1865. (Unknown). WorldCat record id: 86104826

On June 21, 1781 the General Assembly passed a resolution requiring the governor and Council to settle the accounts of George Rogers Clark, Oliver Pollack, and others involved in the conquest of the "Western Country" (Kentucky, Illinois, Ohio). Accordingly, on July 20, 1781 the five members of the Board of Western Commissioners traveled to the Falls of Ohio (Louisville) and attempted to settle all the claims that were presented to them. By July 1, 1783 the commissioners had presented their findings to the Council and disbanded.

From the description of Board of Western Commissioners records : expenses incurred in the conquest and protection of the North Western Territory and due from the United States to Virginia, 1777-1787. (Unknown). WorldCat record id: 122653741

At the close of the nineteenth century, Virginia's Democrat-controlled General Assembly called for a convention to revise the Underwood Constitution, and the voters of Virginia approved the call in a spring 1900 referendum. The political forces that led to the convention of 1901-1902 were many: electoral reform, streamlining the state's judicial system, the need for primary elections to nominate candidates for the United States Senate, and regulation of the railroads. Democratic party leaders from the eastern and southern portions of the state sought to deny the vote to blacks, whose allegiance to the Republican party made it formidable, and public sought support for disfranchisement was growing. The voters elected twelve Republicans and 88 Democratic delegates between 12 June 1901 and 26 June 1902.

From the description of Check book, 18 June 1901-7 August 1902. (Unknown). WorldCat record id: 122640048

On 8 February 1879 the General Assembly passed an act requiring local treasurers to submit certain forms in triplicate when taxes were paid in coupons. One copy was sent to the auditor of public accounts, one was sent to the circuit court clerk, and one was posted on the courthouse door. The statements summarize the amount of revenue collected in the form of coupons from outstanding goods.

From the description of Statements of revenue paid in coupons, 1879-1881. (Unknown). WorldCat record id: 122496448

On 27 March 1843 the General Assembly imposed a tax upon the dividends paid by joint stock companies. The next day the General Assembly passed an act specifying the procedures to be followed in paying the tax, and requiring an officer of the company to report his company's dividends to the auditor of public accounts. The auditor kept accounts of the dividends and taxes due and issued warrants to the treasurer to receive the payments.

From the description of Reports on taxes due on dividends, 1827-1859, 1861-1869. (Unknown). WorldCat record id: 122368077

This series contains accounts and vouchers for the expenses of persons involved in counting ballots and comparing poll lists during the election of members of the Confederate States Congress.

From the description of Expenses of representation to the Confederate States Congress, accounts and vouchers, 1861-1865. (Unknown). WorldCat record id: 122496430

On June 21, 1781 the General Assembly passed a resolution requiring the governor and Council to settle the accounts of George Rogers Clark, Oliver Pollack, and others involved in the conquest of the "Western Country" (Kentucky, Illinois, Ohio). Accordingly, on July 20, 1781, the Council appointed the five members of the Board of Western Commissioners. They traveled to the Falls of Ohio (Louisville) and attempted to settle all the claims that were presented to them. By July 1, 1783, the commissioners had presented their findings to the Council and disbanded.

From the description of Board of Western Commissioners journals, 1781-1783. (Unknown). WorldCat record id: 145406734

Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursements from the Internal Improvement Fund. Even after 1823 some reports were still made to the auditor of public accounts.

From the description of Internal improvement expenditures, 1785-1843. (Unknown). WorldCat record id: 122481425

After the end of Reconstruction the General Assembly began to assist financially Virginia Confederate Civil War veterans and their families. An act passed on 5 March 1888 provided pensions for soldiers disabled during the war and for widows of soldiers killed in the war. On 7 March 1900 pension benefits were extended to widows whose husbands had died during or after the war from wounds. An act passed on 2 April 1902 included widows whose husbands had died from diseases contracted during the war. The auditor of public accounts maintained registers of pensioners and kept accounts of pension payments. On 1 March 1928 the Office of the Comptroller in the Department of Accounts assumed the functions of the auditor with regard to pensions.

From the description of General register of pensioners, 1888 Mar. 22-Apr. 3. (Unknown). WorldCat record id: 86172202

From the description of Roll of needy Confederate women, 1915-1924. (Unknown). WorldCat record id: 122611314

James Culbertson was the quartermaster at Staunton (Augusta County, Virginia) between 1779 and 1782 and supplied provisions for the British troops (Convention Army) who surrendered at Saratoga, New York. Culbertson also supplied provisions to Count Pulaski's regiment for its journey to the Carolinas and Georgia. In 1782, Culbertson was removed from office because he was unable to account for money that had been loaned to him.

From the description of Records of the Quartermaster at Staunton, 1779-1782, n.d. (Unknown). WorldCat record id: 122496433

In 1859, John Brown and a band of followers captured the federal arsenal at Harper's Ferry, but were themselves captured by Virginia forces commanded by Robert E. Lee. In 1860 the General Assembly passed several acts authorizing the payment of expenses incurred during the Harpers Ferry raid. The secretary of the commonwealth, auditor of public accounts, and adjutant general were appointed commissioners to settle accounts.

From the description of Accounts and receipts, 1860-1861. (Unknown). WorldCat record id: 122611319

The officers and crews of lightships were federal employees. Following the outbreak of the Civil War, however, the federal government did not pay them for their services between January and 16 April 1861. On 15 March 1862, the General Assembly passed an act authorizing the state to pay them for their work during this period.

From the description of Wolf Trap Shoals and York Spit lightship vouchers, 1861-1862. (Unknown). WorldCat record id: 122555035

Before the creation of the Internal Improvement Fund and the Board of Public Works in 1816, public works were funded with the appropriations from the General Assembly. Expenditures were accounted for through reports to the auditor of public accounts until 1823, when the office of the second auditor was established to supervise disbursement for the Internal Improvement Fund. Even after 1823 some reports continued to be made to the auditor of public accounts.

From the description of Joint stock companies accounts and correspondence, 1785-1865. (Unknown). WorldCat record id: 122555076

At the beginning of each of its sessions, the General Assembly passed an act for the support of the government, including the payment of interest on the public debt. The debt had been incurred by the state government's purchase of stock in banks and internal improvement companies. The auditor of public accounts issued warrants to those who held stock in the public debt.

From the description of Interest on public debt, receipts for warrants, 1832, 1836, 1839-1843, 1866. (Unknown). WorldCat record id: 86162506

On 6 March 1856 the General Assembly passed an act entitled an "Act Regulating Foreign Life Insurance Companies Within the Commonwealth." This act required out-of-state insurance companies to give powers of attorney to their agents in Virginia to transact business here. Agents were required to file bonds with the auditor of public accounts and to make returns showing the amounts of premiums received. On 18 March 1856 the General Assembly passed an act imposing a tax of half of one percent on the total amount of premiums received by each foreign insurance company.

From the description of Reports of insurance companies ; accounts and bonds, 1856-1863. (Unknown). WorldCat record id: 122538495

During its session begun in October 1777 the General Assembly authorized the payment of pensions to disabled soldiers and the widows of men killed during the war. The auditor of public accounts maintained lists of pensioners that he sent to clerks for verification. He also issued warrants for the disbursement of pension funds. A few of the pensions are for French and Indian war service.

From the description of State pensions, 1777-1787. (Unknown). WorldCat record id: 122323185

After the end of Reconstruction the General Assembly began to assist financially Virginia Confederate Civil War veterans and their families. An act passed on 5 March 1888 provided pensions for soldiers disabled during the war and for widows of soldiers killed in the war. On 7 March 1900 pension benefits were extended to widows whose husbands had died during or after the war from wounds. An act passed on 2 April 1902 included widows whose husbands had died from diseases contracted during the war. The auditor of public accounts maintained registers of pensioners and kept accounts of pension payments.

On 1 March 1928 the Office of the Comptroller in the Department of Accounts assumed the function of the auditor with regard to pensions.

From the description of Register of Confederate veterans, 1922. (Unknown). WorldCat record id: 122552790

John Buchanan Floyd, 1806-1863, was born in Smithfield, Va. and served as Secretary of War l857-l861. He left office in a cloud of rumor and accusations regarding his alleged transfer of federal arms to the South and mismanagement of Indian trust funds. When Virginia seceded he became a brigadier general, but his reputation as a rogue, and his singular inability to cooperate with fellow commanders led to removal from command by Jefferson Davis after his abrupt withdrawal from Ft. Donelson. He was appointed a major general by the Virginia General Assembly, and died soon after near Abingdon. His papers were destroyed in a Union raid.

The General Assembly passed an act on 15 May l862 authorizing the governor to commission Floyd as a major general in the Virginia State line. Floyd raised a ten-thousand-man force that was not immediately placed in the service of the state of Virginia or the Confederate States, nor was it affected by the conscription law passed 16 April l862. The sum of $2,500,000 was appropriated for this force, and on 28 February l863 the General Assembly transferred the troops to Confederate service.

From the description of Floyd's Army vouchers for provisions, 1862-1863. (Unknown). WorldCat record id: 122552781

During the antebellum period the General Assembly passed increasingly restrictive laws in response to white fears of slave crime and insurrection. Procedures were established to compensate slaveholders for the loss of their property when slaves ran away or were imprisoned or executed. Some condemned slaves were transported beyond the state's boundaries to Africa. The American Colonization Society chartered ships to transport free negroes and condemned slaves to Liberia.

Free blacks were discouraged from remaining in Virginia because their presence was a contradiction of the concept of black slavery. Restrictive laws and special taxes, as well as official support for emigration to Liberia, prompted many free blacks to leave. A few were reenslaved "voluntarily" because of dept or criminality. Occasionally a free black was authorized to remain in the state by a special act of the General Assembly for some "essential service".

From the description of Free blacks records, 1833-1841, 1845, 1849-1860, 1862-1863. (Unknown). WorldCat record id: 122538457

During the antebellum period the General Assembly passed increasingly restrictive laws in response to white fears of slave crime and insurrection. Procedures were established to compensate slaveholders for the loss of their property when slaves ran away or were imprisoned or executed. Some condemned slaves were transported beyond the state's boundaries, frequently to Africa.

Free blacks, too, were subjected to harsh laws intended to persuade or compel them to leave Virginia. Special taxes were assessed against them, emigration to Liberia was promoted, and reenslavement for debt or crime was threatened constantly. Some free blacks did leave, but most stayed despite the restriction.

Runaway slaves who were captured and whose owners could not be found became the property of the state and were sold to new owners. Localities were reimbursed for the expenses of confining and feeding the slaves until they were sold.

From the description of Runaway and escaped slaves receipts and reports, 1806-1863. (Unknown). WorldCat record id: 122496407

On 26 December 1792 the General Assembly passed an act prescribing quarantine for ships believed to carry infectious diseases. The auditor issued warrants to pay the expenses of officials supervising the quarantine. In 1793 the General Assembly expanded the provisions of the quarantinelaw to those who entered the state by land as well.

The term contingent fund encompasses a wide variety of funds set aside for special purposes by the General Assembly. Contingent expenses included those for office supplies, printing, and maintenance of public buildings.

From the description of Expenses of quarantine warrants, 1793-1806, 1818. (Unknown). WorldCat record id: 122601339

After the end of Reconstruction, the General Assembly began to assist financially Virginia Confederate Civil War veterans and their families. An act passed on 5 March 1888 provided pensions for soldiers disabled during the war and for widows whose husbands died during the war and for widows whose husbands had died from diseases contracted during the war. The auditor of public accounts maintained registers of pensioners and kept accounts of pension payments.

On 1 March 1928 the Office of the Comptroller in the Department of Accounts assumed the functions of the auditor with regard to pensions.

From the description of Records of applicants for Civil War pensions, 1888 Mar. 22 - 1890 Mar. 4. (Unknown). WorldCat record id: 122487737

The General Assembly passed an act regulating the inspection of tobacco during its session begun in October 1777. Inspectors were nominated by county courts and commissioned by the governor. They inspected and graded tobacco, weighed hogsheads, and maintained records of the movement of tobacco in and out of public warehouses. Owners of tobacco were entitled to reimbursement for property destroyed in warehouse fires, upon certification by the inspectors. Periodic reports were made by the inspectors to the auditor of public accounts.

During its session begun in May 1784 the General Assembly passed an act entitled "An Act to Appoint Commissioners to Settle Losses Sustained by the Burning of the Warehouses at Rocky Ridge," in Chesterfield County, near Richmond. To cover the losses, an additional duty of three shillings per hogshead of tobacco was levied effective 1 October 1784. In 1786 the General Assembly authorized an additional duty of six shillings per hogshead of tobacco beginning 10 January 1787. The duties were collected by the tobacco inspectors.

In 1787 the General Assembly, noting that the additional six shilling tax on tobacco had in many cases been paid before 10 January 1787, ordered this money refunded. Upon receipt of an affidavit or other satisfactory proof, the auditor of public accounts issued the claimant a warrant for the full amount of the tax he had paid.

From the description of Affidavits for refund of surplus, 1787-1790. (Unknown). WorldCat record id: 122481419

During its session begun in November 1769 the House of Burgesses passed an act establishing a hospital in Williamsburg for the mentally ill. The Eastern Lunatic Asylum (now Eastern State Hospital) was the first institution in America constructed as a mental hospital. In 1825 Central Lunatic Asylum (now Western State Hospital) was established in Staunton. In 1870 a hospital for blacks was established near Richmond and called Central Lunatic Hospital; it was moved to Petersburg in 1882 and is now racially integrated and known as Central State Hospital.

To commit a person to a mental hospital, the first step was to have him adjudged incompetent by his local court. The court then appointed a committee (often just one person) to take charge of the patient's property and affairs. Often, insane or mentally retarded persons were confined in the local jail until space was available in a mental hospital; the locality was reimbursed by the state for expenses incurred.

From the description of General custodial records, 1801-1905. (Unknown). WorldCat record id: 122700573

During its session begun in May 1780 the General Assembly passed an act authorizing the governor to impress supplies needed by the American army. The governor appointed commissioners of the provision law in each locality to carry out the terms of the act. The commissioner, when he impressed property, gave the owner a certificate describing what was taken. Between 1781 and 1783 county courts held special sessions at which certificates were presented and authenticated, and booklets listing authenticated certificates were compiled and sent to Richmond for settlement. Two commissioners appointed to settle the claims recorded those for which they authorized payment, and warrants were issued by the auditor of public accounts.

During special sessions held between 1781 and 1783 local courts examined and authenticated certificates for impressed property. Excerpts from the court minutes were prepared in several formats--as booklets, indexes, and lists--and sent with the certificates to commissioners in Richmond for payment.

From the description of Court booklets, 1781-1783. (Unknown). WorldCat record id: 122700617

On 25 March 1875 the General Assembly authorized the governor to appoin three commissioners of fisheries to coordinate conservation activities with the federal government and oversee the duties of local oyster inspectors. The number was reduced to one by an act passed on 8 March 1877.

The office of fish commissioner was abolished by the General Assembly on 7 February 1898 and replaced by the Board of Fisheries. The board also assumed the functions of the Board on the Chesapeake and Its Tributaries. On 12 March 1908 the General Assembly changed the name of the board to the Commission on Fisheries. In 1968 the name was changed to the Marine Resources Commission.

From the description of Commission on Fisheries reports of oyster inspectors, 1898-1927. (Unknown). WorldCat record id: 122624238

After the Reconstruction the General Assembly began to assist financially Virginia Confederate Civil War veterans and their families. An act passed on 5 March 1888 provided pensions for soldiers disabled during the war and for widows of soldiers killed in the war. On 7 March 1900 pension benefits were extended to widows whose husbands had died from diseases contracted during the war. The auditor of public accounts maintained registers of pensioners and kept accounts of pension payments.

On 1 March 1928 the Office of the Comptroller in the Department of Accounts assumed the functions of the auditor with regard to pensions.

From the description of Pension registers, 1913,1932. (Unknown). WorldCat record id: 86104831

On 29 March 1862 the General Assembly passed an act granting exemptions on religious grounds for persons who paid a fine of $500. Those who did not pay the fine were required to work as teamsters. On 19 January 1863 the General Assembly authorized the auditor to reimburse those who had paid the fines.

The persons exempted from military service on religious grounds were members of the Church of the Brethren, the Mennonite Church, or the Society of Friends. This series documents pacifism in Virginia during the Civil War; the powers of attorney identify members of denominations for which few records have survived.

From the description of Military service exemption fines, certificates and powers of attorney, 1862-1863. (Unknown). WorldCat record id: 122624307

After the end of the Reconstruction the General Assembly began to assist financially Virginia Confederate Civil War veterans and their families. An act passed on 5 March 1888 provided pensions for soldiers disabled during the war and for widows whose husbands had died during or after the war from wounds. An act passed on 2 April 1902 included widows whose husbands had died from diseases contracted during the war. The auditor of public accounts maintained registers of pensioners and kept accounts of pension payments.

On 1 March 1928 the Office of the Comptroller in the Department of Accounts assumed the functions of the auditor with regard to pensions.

From the description of Pension journals 1906-1928. (Unknown). WorldCat record id: 86162500

During the antebellum period the General Assembly passed increasingly restrictive laws in response to white fears of slave crime and insurrection. Procedures were established to compensate slaveholders for the loss of their property when slaves ran away or were imprisoned or executed. Some condemned slaves were transported beyond the state's boundaries, frequently to Africa.

Free blacks, too, were subjected to harsh laws intended to persuade or compel them to leave Virginia. Special taxes were assessed against them, emigration to Liberia was promoted, and reenslavement for debt or crime was threatened constantly. Some free blacks did leave, but most stayed despite the restrictions.

From the description of Black tithables reports, 1830, 1846. (Unknown). WorldCat record id: 86172206

During its session begun in October 1776 the General Assembly passed an act concerning the revival of public tobacco warehouses. Tobacco inspectors, who examined and graded tobacco at public warehouses, were selected by county courts and appointed by the governor. In 1778 the General Assembly directed inspectors to certify charges for repairing or constructing new buildings to the treasurer for payment.

During its session begun in May 1782 the General Assembly passed another act for the maintenance of public warehouses. If the owner of a public warehouse refused to make needed repairs, bids were taken and the work was done by contractors who were paid by the inspectors. On 26 December 1796 the General Assembly passed an act authorizing the appointment of commissioners by the county courts to supervise the tobacco inspectors and ensure that the warehouses were maintained and the weights and scales were in working order. The county courts certified the commissioners' accounts to the auditor of public accounts.

From the description of Vouchers from Tobacco Inspectors for pay and repairs, 1776-1865. (Unknown). WorldCat record id: 122653746

The Court of Admiralty was created by an act of the General Assembly during its session begun on October 7, 1776. The court received all cases then pending before the colonial maritime commissioners and had jurisdiction in all new maritime cases except matters involving capitol offenses. The court was composed of three judges elected by the General Assembly and sat at the state capitol.

The Court of Admiralty was abolished by an act of the General Assembly of December 25, 1788, effective March 4, 1789, in pursuance of the new constitution of the United States, which gave maritime jurisdiction to the federal courts. Those few admiralty cases not received by the federal courts were given to the newly created state district courts.

From the description of Court of Admiralty records, 1775-1788. (Unknown). WorldCat record id: 145406752

Although the colonial government had appointed auditors general from time to time, the office was not established on a permanent basis until after independence was declared. At its first session, which convened on 7 October 1776, the General Assembly passed an act creating a board of three auditors to examine and settle claims concerning receipts and expenditures for military purposes. The confusing financial situation of the state, however, resulted in a series of acts being passed over the next fifteen years elaborating and refining the duties of the auditors. Finally, at its session begun in November 1791, the General Assembly passed an act that combined the duties of the board of auditors and the solicitor general, whose office had been created in 1785 to settle the accounts of the state with the United States, and assigned them to a single auditor of public accounts effective 1 January 1792. The auditor soon became the most powerful fiscal officer in the state. All receipts and disbursements were made only upon his warrant to the treasurer, and his books were the standard against which those of the treasurer were checked.

The first changes were made as the accounts of the revolutionary era were settled. As the state moved into a period of steady financial and governmental growth in the nineteenth century, the number of accounts and funds maintained by the auditor became excessive. Thus, on 24 February 1823 the General Assembly passed an act creating the office of the second auditor to ease the auditor's burden. Although the second auditor handled several large special funds, the auditor continued to be responsible for most of the accounts concerning the daily operation of state government.

During the Civil War both the state government and the pro-Union Restored Government of Virginia, which was based first in Wheeling and then in Alexandria, had auditors of public accounts. After the war, near the end of Reconstruction, the military authorities appointed Major Thaddeus H. Stanton, of the United States Army, as auditor of public accounts. Stanton was paid by the state during his service from 3 April 1869 to 12 February 1870, although he remained an army officer. The position was returned to civilian control on 12 February 1870 with the election of William F. Taylor as auditor by the General Assembly.

Following the Civil War the complexities of an increasingly sophisticated financial world threatened to overwhelm the state fiscal offices, which had changed their practices but little since the end of the eighteenth century. Inadequate bookkeeping procedures and embezzlements of state funds resulted in a public demand for corrective action. It was not until a state government reorganization act was passed by the General Assembly on 18 April 1927, however, that the demand was satisfied. Effective 1 March 1928 the office of auditor of public accounts and second auditor were abolished and replaced by the office of comptroller--head of the Department of Accounts--to monitor the receipt and disbursement of state funds, and a new office of auditor of public accounts, under the General Assembly, to audit state and local government agencies.

The records of the first auditor of public accounts have not survived intact; periodically they have been subjected to disarrangement or destruction. When the auditor's office was created in 1776, Virginia's seat of government was in Williamsburg. In 1780, when the capital was moved to Richmond, the auditors and their records also moved. At this time, and during Benedict Arnold's raid on Richmond in 1781, some auditor's records were misplaced or destroyed. During the War of 1812, when it was believed that British troops were marching on Richmond, the state's records were loaded onto wagons and hauled to the James River for transportation upstream. Before the boats sailed, however, the alarm proved false and the records were unloaded and returned to the State Capitol.

The next threat to the auditor's records came on the night of 2-3 April 1865, when the evacuation fire broke out as the Confederate garrison abandoned the city. Fortunately, the auditor's records escaped the flames because they were stored in the basement and attic of the State Capitol, which did not burn. Following the capture of Richmond by Union troops, however, a detachment of the Twentieth New York Infantry Regiment served as a guard in the Capitol building and browsed through the records of the state's fiscal offices (sometimes recording candid opinions concerning the late Confederacy in the margins of ledgers and journals). After the state library building was completed on the east side of Capitol Square in the late 1890's the auditor's office moved into it and the older records were stored in the basement. There they remained until 1913, when they were transferred to the custody of the state library.

From the description of Agency history. (Unknown). WorldCat record id: 145406716

During its session begun in May 1780 the General Assembly passed an act authorizing the governor to impress supplies needed by the American army. The governor appointed commissioners of the provision law in each locality to carry out the terms of the act. The commissioner, when he impressed property, gave the owner a certificate describing what was taken. Between 1781 and 1783 county courts held special sessions at which certificates were presented and authenticated, and booklets listing authenticated certificates were compiled and sent to Richmond for settlement. Two commissioners appointed to settle the claims recorded those for which they authorized payment, and warrants were issued by the auditor of public accounts.

During its session begun on 6 May 1782 the General Assembly passed an act authorizing the auditor of public accounts to settle public claims submitted by local courts. During its session begun on 7 October 1782 the General Assembly amended this act to require the auditor to reaudit warrants issued for paper money used for property impressed for public use, and to grant other warrants in specie. The General Assembly amended the act again during its session begun on 7 May 1783 and appointed two commissioners to settle public claims.

From the description of Claims reaudited, 1779-1786. (Unknown). WorldCat record id: 122352050

During the antebellum period the General Assembly passed increasingly restrictive laws in response to white fears of slave crime and insurrection. Procedures were established to compensate slaveholders for the loss of their property when slaves ran away or were imprisoned or executed. Some condemned slaves were transported beyond the state's boundaries, frequently to Africa.

Free blacks, too, were subjected to harsh laws intended to persuade them to leave Virginia. Special taxes were assessed against them, emigration to Liberia was promoted, and reenslavement for debt or crime was threatened constantly. Some free blacks did leave, but most stayed despite the restrictions.

Capital cases involving slaves and free blacks were tried before special sessions of local courts and included murder, attempted murder, and burglary. If a slave was condemned, his value to his owner was estimated and certified to the auditor of public accounts for payment. Alternatives to execution included sale or expulsion from the state by order of the governor. Often brief transcripts of trial records were sent to Richmond with the slave's valuation, especially if reprieve and transportation to Africa were under consideration.

From the description of Condemned blacks executed or transported records, 1781, 1783-1865. (Unknown). WorldCat record id: 122352038

The term contingent fund encompasses a wide variety of funds set aside for special purposes by the General Assembly. Contingent expenses included those for office supplies, printing, and maintenance of public buildings.

The general contingent fund was used for a variety of expenses that were paid upon submissions of vouchers.

From the description of General contingent fund vouchers, 1776-1838, 1840-1843, 1847-1851, 1853-1854, 1856-1859. (Unknown). WorldCat record id: 122394574

During its session begun in December 1818 the General Assembly passed an act concerning the sale of land for the recovery of debts due the commonwealth. The act stipulated that whenever land owned by public debtors went unsold for lack of bidders, the governor should appoint an agent in each county to purchase the land for the commonwealth. The agent then would sell the land at whatever time and price he thought best.

On 28 February 1821 the General Assembly passed an act further defining the role of land agents, requiring them to superintend the collection of debts due to commonwealth and to arrange for debtors to pay installments. When sheriffs failed to collect taxes, the agents assumed the duty. The auditor of public accounts reported annually to the General Assembly concerning the agents and their functions.

From the description of Agents of the Commonwealth : accounts and correspondence, 1820-1831, 1835-1837, 1844, n.d. (Unknown). WorldCat record id: 86104834

An act approved by the General Assembly April 1, 1879, introduced by Samuel H. Moffett, known as the Moffett Liquor Law, amended the act of March 30, 1877, which imposed a tax and prescribed the method of collecting the tax for wholesale and retail sales of wine, spirits, and malt liquors within the commonwealth. The Auditor of Public Accounts was responsible for having constructed an apparatus known as the Moffett Register, to supply localities, along with instruction for its use. Wholesale and retail licensees were required to record sales on mechanical registers furnished them by the local commissioner of revenue. Two separate tax registers were used, one for malt liquor and the other for wine and spirits, as the tax rate differed on these two categories. For every drink or bottle sold, the licensee was required to turn the crank of the appropriate register, thereby ringing a bell and recording the sale. The local commissioner of revenue opened them each month and noted the amount of tax owed.

The Moffett experiement enjoyed but a short life, for it proved an unsatisfactory method of determining tax liability, since only the conscientious bar-keeper remembered to turn the crank every time he handed liquor across the bar. Although the next General Assembly strove to mend its defects, the law was struck completely from the statute books in 1880.

From the description of Lists of Moffett registers and dog tag books sent out, 1879-1880. (Unknown). WorldCat record id: 122487752

On 31 March 1862 the General Assembly passed an act to provide for currency notes in denominations of less than five dollars. Local governments could issue notes in denominations less than one dollar. In 1862 the General Assembly authorized the state to issue notes in a one dollar denomination.

An applicant's letter found in this series states that the work was to be done by women. Although the journal of the House of Delegates does not specifically refer to the employment of women, it must have been understood that women would fill these positions.

From the description of Applications of ladies for clerkships on Virginia treasury notes, 1861-1864. (Unknown). WorldCat record id: 86172210