The Committee to whom was referred the report of a Committee on a letter from the Superintendent of Finance and a plan for the settlement of public accounts having delivered in a report which was taken into consideration, thereupon Congress agreed to the following resolutions:
Whereas it has become indispensably necessary to settle and adjust, and finally to determine the proportions to be borne by the Several States of the expences of the War, from the commencement thereof until the first day of January, 1782, except the monies loaned; And Whereas from the present situation of some of the States the rule for fixing such proportions agreeably to the articles of confederation, to wit, a valuation of Lands, buildings and improvements, cannot with any degree of certainty be proceeded on: and as from a consideration of the States having been variously affected by the War, the said rule upon a valuation hereafter to be taken might not, if strictly adhered to, without proper allowances for particular circumstances produce that equal Justice so desirable in this important object. In order therefore that the aforesaid expences may be proportioned in a speedy and equitable manner.
Resolved, that it be earnestly recommended to the Several Legislatures of the respective States without delay to authorise and empower the United States in Congress Assembled, in the final settlement of the proportions to be borne by each State, of the
That it be recommended to the States respectively to obtain and transmit to Congress as soon as may be all such Documents and Information as they may judge most proper to assist the judgment of Congress in forming just estimates of the value and abilities of each State at the close of every Year within the aforesaid Term in order to settle the proportions before mentioned.
Resolved, That upon settling the annual proportions of the Several States of the expences of the War up to the first day of January, 1782, where any of the States have exceeded their proportions an Interest of Six per centum per annum shall be allowed thereon, and a deduction equal thereto made in the future annual proportions of those States; and where any States shall appear to have been deficient in advancing their proportions, a like interest shall be charged thereon, and such deficiency charged in the future proportions of such States.
And whereas it is necessary to make a settlement of accounts between the United States and each particular State, and the Creditors of the United States within the same.
Resolved, That a Commissioner for each State, for the purpose hereinafter expressed be appointed as follows: he shall be nominated by the Superintendent of the Finances of the United States and approved of by the Legislature or Executive of the particular State for which he shall have been nominated; and upon the death, refusal or inability to act of such commissioner another person to supply his place shall be nominated by the Superintendent of the Finances and approved of by the Executive or the Delegates attending in Congress of the State for which he shall be nominated as the Legislature of the State shall direct. That the said Commissioner so appointed shall have full power and authority finally to settle
That the said Commissioner in the various branches of duty herein directed shall in such matters of form as regard merely the stating of his accounts proceed agreeably to rules to be prescribed to him by the Comptroller of the Treasury: But in all other matters and things concerning the settlement with individual States according to such modes and principles as Congress have directed or shall direct.