[This paper, prepared by Major Robert H. Foster, of the Land Office, Department of Internal Affairs, and published in the Report of 1892, referring to a subject little understood, is given in connection with documents heretofore given.] DEPRECIATION LANDS. "What do you mean by depreciation lands?" is an inquiry that often comes to persons connected with the Land Department of Pennsylvania, and it has thought that a short history of these lands would not prove an uninteresting feature. During the long war of the American revolution, 1776 to 1783, upon the success of which depended the independence of the united colonies, the State of Pennsylvania had, for those times, a large body of soldiers in the service of the country that was known as the "Pennsylvania Line.'' These troops were paid for their service in continental money, which was issued in large amounts, and which, in the privations of those trying years, and the doubts that surrounded the outcome of the struggle, became greatly depreciated in value as compared with the value of gold or silver, and with this depreciation, of course, there followed an enormous enhancement in the prices of everything pertaining to the necessities of the people. This unavoidable and unfortunate condition of affairs necessarily entailed great hardships and annoyance upon all who were compelled to receive this almost worthless "promise to pay" for lands, labor and commodities. It bore with especial hardships upon the soldiers serving in the field, and was the fruitful source of so much discontent and dissatisfaction as to seriously threaten the success of the noble cause in which they were engaged. In this extremity, it may be said, to the honor of Pennsylvania, that the General Assembly of the State, with a forethought that was wise, and a patriotism that was commendable, began at an early day to consider the alarming and critical conditions that confronted the people and the country, and to devise, as best they could, such measures of relief as would tend to arrest threatening dangers, allay the prevailing discontent of the soldiers and encourage them to continue, with re-invigorated energy, the fight for independence. But it was not until the eighteenth day of December, 1780, that these deliberations of the General Assembly as sumed anything like a definite form in the way of legislative enactment. On that day the first act was passed to settle upon a basis of gold and silver the depreciation in the pay of the officers and enlisted men of the Pennsylvania Line. The act is entitled "An act to settle and adjust the accounts of the troops of the State in the service of the United States," etc. The preamble to the act is in these words: "Whereas, from a variety of causes, the United States have not been able to comply with their engagements heretofore made to the officers and private men of the Pennsylvania line, which hath occasioned great injury to those troops to whose virtuous exertions America is much indebted," and then follows the enactment: "Be it therefore enacted, and it is hereby enacted by the representatives of the freemen of the Commonwealth of Pennsylvania in General Assembly met, and by the authority of the same, That the Supreme Executive Council be and they are hereby authorized and directed to appoint three auditors to settle the depreciation of the pay accounts of all the officers and private men of the Pennsylvania line from the first day of January, one thousand seven hundred and seventy-seven, to the first day of August, one thousand seven hundred and eighty, and the said auditors, or any two of them, are hereby empowered and directed to estimate in specie all sums of continental money received by the said officers and private men on account of their pay within the period aforesaid agreeably to a scale of depreciation hereinafter mentioned and contained. "And be it further enacted by the authority aforesaid, That the said auditors, or any two of them, are hereby empowered and directed to give to the officers and private men to whom pay or (?) such settlement as aforesaid shall be found due, certificates specifying the sums due in specie, which certificates shall be received and considered as equal to specie in payment of the estates hereinafter mentioned and contained." Other sections of this act provided that the certificates of depreciation should be received as specie in payment of the confiscated estates of persons attainted with treason and by the officers of the Land Office for unlocated lands. The act also provided that moneys received from the sale of confiscated estates and paid into the treasury should be held as a reserved fund for the redemption of the certificates. A scale of depreciation, as indicated in the first section of the act, was provided and made the rule by which the auditors were to be governed in making settlements with the soldiers. The scale began with the month of January, 1777, at a rate of 12 to 1, |