bills of exchange on England. These purchasers were, in general, members of the Council, each of whom took as his portion the tobacco paid in that part of the Colony in which he resided. The Councillors also became farmers of the quit-rents and found it a profitable venture.[1] The receipts given to each sheriff on his delivering these rents constituted his legal account with the Auditor. The proceeds from the sale of the tobacco remained in the possession of the latter official until disbursed on a warrant from the Governor drawn in obedience to orders of the English authorities. The share in the quit-rents allowed to the Auditor amounted to seven and a half per cent of all his receipts and payments.
The disposition of the quit-rents when applied to public uses seems to have varied materially at different times. In 1645, the surplusage, after the payment of the salary of the Treasurer, was expended in such a manner as the General Assembly considered most judicious.[2] Thirty-four years subsequent to this, Culpeper was instructed to devote the quit-rents to the erection of a fort wherever it might seem to be most needed.[3] In 1681, the English Government adopted a minute that thereafter no private grant of these rents should be made, and that all the proceeds from this source should be expended in carrying on the administration of affairs in Virginia; a resolution was passed requiring Colonel Norwood, to whom they had been given by the King, to draw up a full report as to his total receipts previous to the year 1669. When the foundation
