"The law authorizing these impresses declares the articles impressed to be for the use and service of the army, and that the owner shall be entitled to receive from the public officer authorized to pay the same the current price for the articles impressed, but does not say by whom that public officer is to be appointed. The commissioners have, however, no doubt but these were proper claims against the United States, and would have been allowed by the Continental Commissioner if exhibited in proper season; therefore, and for the reasons contained in the second preliminary observation, the commissioners are of the opinion that these claimants cannot of right demand payment of this state.
"The claims of Van Rensselaer and Dumond, the commissioners are of opinion are reasonable; that, having been employed under the governor, the claimants could have no demand against the United States, and that the charges are proper against this state.
"Claims for services in assisting H.I. Van Rensselaer and Egbert Dumond in making the said impresses.
"The commissioners consider the reasons just before stated in favour of the claims of Van Rensselaer and Dumond to apply to the eleven preceding, and that they are therefore proper charges against this state.
"Claims for payment of debts due from persons whose property hath been forfeited or sequestered.
"The several foregoing demands against forfeited estates arose after the 9th day of July, 1776, and are expressly precluded by the 42d section of an act passed the 12th of May, 1784, entitled An act for the speedy sale of the confiscated and forfeited estates within this state, and for other purposes therein mentioned.
"The next twenty-five claims are for satisfaction of debts out of the proceeds of property sequestered. The estates of the several debtors have become forfeited, but in some instances no property hath come to the hands of the commissioners of forfeitures; and in others, the property which has come to their hands hath been insufficient for the discharge of debts which have been certified.
"The succeeding twenty-six claims are to have debts satisfied out of the proceeds of property sequestered, though there had been no conviction of adherence or other forfeiture of the estate of the debtors.
"The commissioners are of opinion that a law should be passed authorizing the treasurer to pay demands against forfeited estates, in all cases where there still remains in his hands a surplus from the proceeds of such estates, notwithstanding the limitation contained in the act of 12th May, 1784. But the commissioners would recommend that some mode different from that prescribed in the said act be directed for the ascertaining the amount of those demands. The several claimants and such others as have neglected to avail themselves of the benefit of the said act, may, in the opinion of the commissioners, be with propriety holden to strict legal proof of their respective demands, in due course of law, in some court of record, where the interest of the state may be defended by some officer to be for that purpose appointed.
"The commissioners are further of opinion, that where there has been a sequestration of any part of the property of a person whose estate hath become forfeited, the avails of the property so sequestered, as far as the same can be distinguished, should be subject to the payment of his debts, in like manner as may be provided with respect to other demands against forfeited estates; but it would not, in the opinion of the commissioners, be at this time advisable to assume the payment of the debts of persons whose property hath been sequestered, and where there hath been no other forfeiture or confiscation.