The Resource Tobacco duties affidavits for refund of surplus, 1787-1790
- Tobacco duties affidavits for refund of surplus, 1787-1790
- Inclusive dates
- These records are part of Auditor of Public Accounts. Administration of State Government: Officers of State Government - Inspectors. Tobacco and Flour Inspectors
- Contains affidavits for refund of surplus of tobacco duties
- Agency history record describes the history and functions of the Virginia Auditor of Public Accounts (1776-1928) (Search as Virginia Auditor of Public Accounts (1776-1928))
- Biographical or historical data
- The General Assembly passed an act regulating the inspection of tobacco during its session begun in October 1777. Inspetors were nominated by county courts and commissioned by the governor. They inspected and graded tobacco, weighed hogshads, 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 tobaccco 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 that he had paid.
- Citation location within source
- entry no. 299
- entry no. 131
- Citation source
- Auditor of Public Accounts inventory
- List of manuscripts recently deposited in the Virginia State Library by the state auditor
ContextContext of Tobacco duties affidavits for refund of surplus, 1787-1790
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