A Guide to the Virginia Auditor of Public Accounts - Tobacco and Flour Inspector Records,1776-1878 Virginia Auditor of Public Accounts - Tobacco and Flour Inspector Records, 1776-1878 APA 293, APA 296, APA 297, APA 298, APA 299

A Guide to the Virginia Auditor of Public Accounts - Tobacco and Flour Inspector Records,1776-1878

A Collection in
the Library of Virginia
Accession Number APA 293, APA 296, APA 297, APA 298, APA 299


[logo]

Library of Virginia

The Library of Virginia
800 East Broad Street
Richmond, Virginia 23219-8000
USA
Phone: (804) 692-3888 (Archives Reference)
Fax: (804) 692-3556 (Archives Reference)
Email: archdesk@lva.virginia.gov(Archives)
URL: http://www.lva.virginia.gov/

© 2018 By The Library of Virginia. All Rights Reserved.

Processed by: Paige Neal

Repository
The Library of Virginia
Accession Number
APA 293, APA 296, APA 297, APA 298, APA 299
Title
A Guide to the Virginia Auditor of Public Accounts - Tobacco and Flour Inspector Records, 1776-1878
Extent
20.65 cu. ft. (50 boxes)
Creator
Virginia Auditor of Public Accounts (1776-1928)
Language
English

Administrative Information

Access Restrictions

There are no access restrictions.

Use Restrictions

There are no use restrictions.

Preferred Citation

Virginia. Auditor of Public Accounts (1776-1928). Tobacco and Flour Inspector Records, 1776-1878. Accession APA 293, APA 296, APA 297, APA 298, APA 299 [cite specific APA number]. State government records collection, The Library of Virginia, Richmond, Virginia.

Acquisition Information

Transferred from the Auditor of Public Accounts in 1913.

Biographical Information

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 record of the movement of tobacco in and out of public warehouses. Owners of tobacco were entitled to reimbursement for property destroyed in ware house fires upon certification by the inspectors. Periodic reports were made by inspectors to the auditor of public accounts.

During its session begun in October 1776 the General Assembly passed an act authorizing the county courts to appoint inspectors to examine barrels of flour prior to sale. Subsequent acts made the inspection system more elaborate: inspectors weighed each barrel and stamped it with the place of inspection, the quality of the flour, and the name of the miller. Periodic reports were made first to the treasurer and later to the auditor of public accounts.

Scope and Content

Tobacco and Flour Inspector records, 1776-1878, including tobacco and flour inspector returns, tobacco manifests, tobacco claims, tobacco duty affidavits, tobacco ledgers, and miscellaneous correspondence and loose records. The majority of the records pertain to tobacco inspector records, with only Series II relating specifically to flour inspector records. This collection also includes Public Tobacco Warehouse vouchers, 1776-1865.

The records are arranged into 9 series. This collection consists of several Auditor of Public Accounts (APA) accessions that, while identified separately, all pertain to the same category of records. Since the specific APA accession numbers have been used and referenced over the years it was decided that each series would reference it's specific APA number, but one finding aid would describe the entire collection.

Arrangement

Series I: Tobacco Inspector returns, 1776-1878 (APA 296) Series II: Flour Inspector returns, 1794-1858 (APA 296) Series III: Tobacco manifests, 1789-1809 (APA 296) Series IV: Burned tobacco claims, 1776-1858 (APA 296) Series V: Correspondence and loose records, 1777-1866 (APA 296) Series VI: Tobacco Inspectors book, 1781-1782 (APA 297) Series VII: Ledger of accounts with tobacco inspectors, 1781-1789 (APA 298) Series VIII: Tobacco duty affidavits for refund or surplus, 1787-1790 (APA 299) Series IX: Public Tobacco Warehouse vouchers, 1776-1865 (APA 293)

Contents List

Series I: Tobacco Inspector returns , 1776-1878 (APA 296) .
Boxes 1-23
Extent: 23 boxes (10.35 cu. ft.).

Tobacco Inspector returns, 1776-1878, are housed in 23 boxes, and are arranged alphabetically by warehouse name. These returns consist of accounts with the Commonwealth for expenses incurred for salaries, supplies (such as scales, paper, books, marking irons and ink), and services (adjusting weights and marking irons), and also include amounts of tobacco received/inspected/on hand/shipped for the reporting period, and the names of the tobacco inspectors. Some of the returns are also accompanied by lists of tobacco received and/or shipped which may include date, amount of tobacco received/sold/shipped, name (who shipped by), vessel name, and to whom sold/delivered/name of ship commander. This series may also include receipts, vouchers, and a small amount of correspondence.

Alphabetically by warehouse name.

Back to Top
Series II: Flour Inspector returns , 1794-1858 (APA 296) .
Boxes 24
Extent: 1 box (.45 cu. ft.).

Flour Inspector returns, 1794-1858, are housed in 1 box, and are arranged alphabetically by locality. These returns consist of accounts with the Commonwealth for expenses incurred for salaries, supplies, and services, and include amounts of fines collected for deficiencies in flour weight.

Alphabetically by locality.

Back to Top
Series III: Tobacco Manifests , 1789-1791; 1804-1809 (APA 296) .
Boxes 25-26
Extent: 2 boxes (.9 cu. ft.).

Tobacco Manifests, 1806-1809, are housed in 2 boxes, and are arranged chronologically. These manifests document ship cargo and include the amount of tobacco on board, name of the ship and master, home port, and where bound in the header of each document. Manifests include columns for mark, number, tare weight, net weight, name of warehouse, and by whom shipped. Each manifest is certified by the master of the ship.

Chronologically.

Back to Top
Series IV: Burned Tobacco Claims , 1776-1858 (APA 296) .
Boxes 27-28
Extent: 2 boxes (.9 cu. ft.).

Burned Tobacco Claims, 1776-1858, are housed in 2 boxes, and are arranged chronologically. Claims include lists, vouchers and receipts for tobacco burned at Byrd's Warehouse, Dixon's Warehouse, Rocky Ridge Warehouse, Robert Bolling's Warehouse, Royston's Warehouse, Nicholas' Warehouse and Shockoe Warehouse. Vouchers include date, name of claimant, amount of claim, name of warehouse, and commissioner's authorization for a warrant to be issued. Receipts include name of warehouse, date, type and amount of tobacco burned, and the name of the claimant.

Chronologically.

Back to Top
Series V: Correspondence and loose records , 1777-1866 (APA 296) .
Boxes 29
Extent: 1 box (.45 cu. ft.).

Correspondence and loose records, 1777-1866, are housed in 1 box, and are arranged alphabetically. Includes Auditor's correspondence with inspectors, commissioners, legislators and the Governor's Office; Superintendent of Public Warehouse returns; as well accounts, appointments, lists, notes, opinions, and resolutions.

Chronologically.

Back to Top
Series VI: Tobacco Inspectors book , 1781-1782 (APA 297) .
Boxes 30
Extent: 1 volume.

Tobacco Inspectors book, 1781-1782, consists of one volume that is arranged by warehouse name (though names are not in alphabetical order). Each warehouse entry includes name and location of the warehouse, date tobacco received, names and marks of planters delivering hogsheads of tobacco to the warehouse, quantity of tobacco by weight (gross, tare, nett), and disposition.

Back to Top
Series VII: Ledger of accounts with tobacco inspectors , 1781 Nov-1789 Dec (APA 298) .
Boxes 30
Extent: 1 volume.

Ledger of accounts with tobacco inspectors, 1781 Nov-1789 Dec, consists of one volume that is arranged alphabetically by warehouse name. Volume contains accounts with inspectors of tobacco for duties assessed and collected. Index in the front of the volume.

Back to Top
Series VIII: Tobacco Duty Affidavits for refund or surplus , 1787-1790 (APA 299) .
Boxes 1-3
Extent: 1.15 cubic feet.

Tobacco Duty Affidavits for refund or surplus, 1787-1790, are housed in 3 boxes, and are arranged chronologically. Affidavits certify the name of the claimant, name of the warehouse, number of hogsheads of tobacco, dates and amount of duty paid, and include signatures of sworn witnesses and officials. May also include receipts in lieu of affidavits that include name, warehouse, date, type of tobacco and weight.

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 shillings 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.

Chronologically.

Back to Top
Series IX: Public Tobacco Warehouse vouchers , 1776-1865 (APA 293) .
Boxes 1-17
Extent: 5.95 cubic feet.

Public Tobacco Warehouse vouchers, 1776-1865, are housed in 17 boxes. This series includes Tobacco receipts, 1776-1787; a List of inspectors, 1783-1820; and Vouchers, 1781, 1785-1793, 1897-1865.

Tobacco receipts, 1776-1787, include name, date, name of warehouse, type and weight of tobacco. Includes receipts for the following warehouses: Aquia, John Bolling's, Robert Bolling's, Bollingbrook, Blandford, Boyd's, Boyd's Hole, Brickhouse, Byrd's, Cedarpoint, Crutchfield, Davis', Falls, Falmouth, Fredericksburg, Gibson's, Merriwether's, Nominy, Noble's, Osborne's, Page's, Rocky Ridge, Royston's, Shockoe, and Yeomico.

List of tobacco inspectors, 1783-1820, includes name of warehouse, date of bond, and name of inspector.

Vouchers, 1781-1865, include dates, name of the person to whom money is owed, amounts, description of work, and authorization. These vouchers may be for payment to craftsmen (builders, carpenters, etc.) for services (examining weights/scales, assessing valuation of land, etc.); for repairs (building maintenance, hanging doors, installing locks, painting, roof/beam repair, weights and scales, etc.); for construction (warehouses, wharves, houses, sheds, etc.); for supplies (locks, nails, paper, planks and posts, rope, tongs, tools, etc.); and for salaries (commissioners, inspectors, superintendents). Vouchers may be listed by individual warehouse or by multiple warehouses grouped under a geographical location (Fredericksburg, Lynchburg, Petersburg, Richmond). The earlier vouchers are more comprehensive and may include descriptions of warehouses, including dimensions, materials used and detailed information about work being done, while the majority of later vouchers are for non-descriptive repairs or salaries for attending warehouses and adjusting weights. Also includes vouchers for a few hemp warehouses and these are noted in the finding aid.

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 contructing 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, then 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 that authorized county courts to appoint commissioners to supervise the tobacco inspectors and see to it that the warehouses were maintained and that the weights and scales were kept in working order. The county courts certified the commissioners' accounts to the auditor of public accounts.

Chronologically.

Back to Top