This volume records the dates of payment of the duties on rum and other alcoholic beverages imported by individuals and companies through the Norfolk Customhouse before the revolutionary war. The ledger also seemed to have been used after the war by the commission appointed to settle the claims of British merchants against American citizens. Later notations in the hand of Leighton Wood, solicitor general, indicate the current residence of the person or company that had paid duties. Indexed.

Arranged chronologically.

Public Debt correspondence and accounts, 1780-1792, concerns funds received and expended during the revolutionary war.

Some specific items include: Accounts with Maj. James Quarles (1780); tax on militia / list of balances - Albemarle (1780); lists of justices, magistrates, commissioners of tax (specie, specific) and coroners for several counties (1781); account with paymaster of state troops (1781); lists of commissioners (1781); accounts with county lieutenants for recruitment of soldiers (1782); correspondence with John Carter regarding assessments (1782); House of Delegates resolution regarding the Solicitor General and his duties (1782); lists of arrearages due from Commissioners and Commissaries under the provision law and law imposing tax payable on certain commodities (1782); state of taxes that form the revenue of Virginia (1782); letters to the solicitor from Gov. Harrison regarding public debt (1783-1784) correspondence with the Governor and Council (1784); Lists of motions of recruiters and commissioners of revenue on behalf of the Commonwealth (1784); notice to instruct the Attorney General to move for judgment for balance of taxes due from sheriffs (1785); state of claims by foreign creditors, including Beaumarchais and Penet (1785-1793); general state of expenditures (1786); papers of John Webb, Paymaster General of the Navy (1781-1785); General Court - list of motions (1786, 1788); state of taxes from the revenue and memoranda respecting the auditor of public accounts (1786); lists of funds (1786, 1787); correspondence regarding settlement for cash advanced, supplies furnished and services rendered by the state of Virginia to the United States (1786); certification of military service for Larkin Lain (1787); lists of bonds for duties delivered by naval officers (1787, 1788, 1789); correspondence regarding qualifications, county lieutenants, and duties of the solicitor (1789); list of county lieutenants of the militia and command officers who have been excused for delinquencies (1789); lists of bonds payable for the sale of public vessels (1789); account of the commonwealth with notices (1789); letters regarding public debt (1789); lists of negroes belonging to the estate of John Linton, one of the inspectors at Dumphries Warehouse, sold under an execution of the Commonwealth (Commonwealth v. Linton, 1790).

Arranged chronologically.

Peter Penet records, 1781-1782 contain letters to and from Penet regarding his activities as agent, copies of bills of lading and exchange, and correspondence concerning his dismissal and the collection of the debt due the state. Peter Penet served as agent for Virginia in France during the revolutionary war. He was dismissed from the position when a bill of exchange for ten thousand livres was returned for nonpayment. Because the state had already paid this bill, the matter was turned over to the solicitor general for settlement and collection.

Arranged chronologically.

Letter books, 1781-1791, contain copies of letters sent by the solicitor to state and local officials requesting information to assist in settling the state's accounts.

Arranged chronologically.

Rough settlements of revenue, 1777-1791, contain calculations of tax revenues from localities, noting categories of taxes, amounts and dates.

Records related to recruiting of the Solicitor General, 1782-1784, include accounts, correspondence and receipts that document monies collected under an act for recruiting the states quota of troops to serve in the Army of the United States, passed by the General Assembly during its May 1782 session. Evidently, the returns were given to the solicitor general to assist in settling the state's accounts. There are no records for Districts 11 and 13. These records were previously identified as Commissioners of the Specific Tax returns.

District 1 was comprised of Isle of Wight County, Nansemond County, Norfolk County, Princess Anne County, Southampton County, Surry County and Sussex County. Thomas Newton, Jr., served as the district commissioner. James Holt and Thomas Edmunds served as district recruiting officers. Other names mentioned include William Browne (Surry). (Southampton County and Sussex County became a separate district on April 12, 1783 under James M. Simmons as district commissioner.

District 2 was comprised of Amelia County, Brunswick County, Chesterfield County, Dinwiddie County, Greensville County, Lunenburg County, Mecklenburg County and Prince George County. Richard Yarbrough served as the district commissioner. (Chesterfield was in District 4 before 1782 May; Lunenburg was in District 4 after 1782 May.) Thomas Edmunds, David Walker and John Stith served as district recruiting officers. Other names mentioned include Daniel Fisher (Greensville) and Lewis Burwell (Mecklenburg).

District 3 was comprised of Bedford County, Campbell County, Charlotte County, Halifax County, Henry County, and Pittsylvania County. John Talbot served as district commissioner; succeeded by Harry Innes. Hez Morton and Nathan Reid served as district recruiting officers. Thomas Reed (Charlotte) and James Callaway (Campbell) served as county lieutenants.

District 4 was comprised of Buckingham County, Chesterfield County, Cumberland County, Lunenburg County, Powhatan County, and Prince Edward County. (Chesterfield was in District 2 after May 1782; Lunenburg was in District 2 before May 1782.) John Morton served as district commissioners. Hez Morton, Mr. Kirkpatrick, Ambrose Bohannon and David Miller served as district recruiting officers.

District 5 was comprised of Albemarle County, Amherst County, Fluvanna County, Goochland County and Louisa County. John Scott served as district commissioner. David Miller, Robert Woodson, Mr. Cowherd served as district recruiting officers.

District 6 was comprised of Charles City County, Elizabeth City County, James City County, Hanover County, Henrico County, New Kent County, Warwick County, York County and the City of Williamsburg. John Pierce served as district commissioner. John Anderson and Francis Minnis served as district recruiting officers. John Syme (Hanover) and William Clayton (New Kent) served as county lieutenants. Other names mentioned include Nathaniel Wilkerson (Henrico) and Mr. Cowper (Elizabeth City).

District 7 was comprised of Caroline County, Essex County, Gloucester County, King and Queen County, King William County and Middlesex County. Edward Hill served as district commissioner. Pendleton, Nathaniel Burwell and Francis Minnis served as district recruiting officers. John Peyton served as county lieutenant for Gloucester. Other names mentioned include Anthony Thornton (Caroline), James Pendleton (King and Queen), and John Hickman (King William).

District 8 was comprised of Culpeper County, Fauquier County, Orange County and Spotsylvania County. Birkett Davenport served as district commissioner. Mr. Cowherd and John Gillison served as district recruiting officers. James Barbour served as county lieutenant for Culpeper.

District 9 was comprised of Fairfax County, Loudoun County, Prince William County and Stafford County. Richard Graham served as district commissioner. John Gillison, William Johnston and Thomas Mountjoy served as district recruiting officers. Francis Peyton (Loudoun) and Henry Lee (Prince William) served as county lieutenants. Other names mentioned include George Summers (Loudoun), Peter Wagener (Fairfax), and William Garrard (Stafford).

District 10 was comprised of King George County, Lancaster County, Northumberland County, Richmond County and Westmoreland County. Thomas Jett served as district commissioner. Thomas Brokenbrough, Thomas Parker, John Eustace and Benjamin Grymes served as district recruiting officers. Winder Kenner served as county lieutenant for Northumberland. Other names mentioned include LeRoy Peachy (Richmond).

District 12 was comprised of Botetourt County, Greenbrier County, Montgomery County and Washington County. Patrick Lockhard served as district commissioner. Thomas Bryan, and Mr. Rhea served as district recruiting officers. Other names mentioned include Samuel Brown (Greenbrier).

District 14 was comprised of Berkeley County, Frederick County, Hampshire County and Shenandoah County. Joseph Holmes served as district commissioner. James Williams served as district recruiting officer. Other names mentioned include John Smith (Frederick), Philip Pendleton (Berkeley) and Abraham Bird (Shenandoah lieutenant).

See Journal of the Council of State, v. III, p. 65-66.

Arranged numerically by district.