1
That, in forming their estimates in accordance with said resolution, they were compelled to adopt as a partial guide, the current expenditures of the preceding year, where the same are not known to your committee to be changed or increased.
They have directed me to report, as the aggregate probable amount, necessary to discharge the current expenditures of the government for the years 1837 and 1838 at $110,303[.]94—as follows:
To the General Assembly $39,000 00
t" themJudiciary 17,500 00
t" themGovernor 2,000 00
t" themAuditor of Public Accounts $3,200; Treasurer $3,200 6,400 00
t" themAttorney General and State’s Attorneys 3,700 00
t" themWarden of the Penitentiary and incidental expenses 3,700 00
t" themContingent Fund 8,000 00
Amount due Military Tract 8,800 00
Postage 800 00
Militia 1,200 00
Interest on School and Seminary Fund2 19,203 94
1On December 17, 1836, the House of Representatives passed a resolution ordering the Committee on Public Accounts and Expenditures to report the probable amount that would be necessary to meet the expenses of the State for 1837 and 1838. On January 5, Milton Carpenter of the committee reported back to the House. The House referred the report to the Committee on Finance, of which Abraham Lincoln was a member.
Illinois House Journal. 1836. 10th G. A., 1st sess., 67, 176-77.
2When Ohio and Indiana became states, Congress earmarked five percent of the net proceeds of all future sales of government lands within those states for the construction of roads and canals. In 1818, when Congress passed the act enabling the Illinois Territory to become a state, Nathaniel Pope successfully argued that the proceeds from sales of government lands in Illinois should be earmarked for education rather than infrastructure. Upon statehood, Congress granted to Illinois three percent of the net proceeds of all federal land sales in the state to be used exclusively for education; this became known as the “three percent fund”. Congress additionally granted to every township in the state the proceeds of the sale of land in each township’s Section 16. This money became known as the common school fund. Congress specified that one-sixth of the three percent fund was to be used for the establishment of a college or university; this became known as the “college fund.” Congress furthermore specified that the proceeds from the sales of land in two entire townships would be reserved for a seminary of learning; this became known as the “seminary fund.” Since 1829, the state had been borrowing from the school and seminary funds to pay regular government expenses.
“An Act to Enable the People of the Illinois Territory to Form a Constitution and State Government, and for the Admission of Such State into the Union on an Equal Footing with the Original States,” 18 April 1818, Statutes at Large of the United States, 3:428-31; “An Act Authorizing the Commissioners of the School and Seminary Fund to Loan the Same to the State,” 17 January 1829, Revised Code of Laws, of Illinois (1829), 118-19; W. L. Pillsbury, “Early Education in Illinois,” in Sixteenth Biennial Report of the Superintendent of Public Instruction of the State of Illinois (Springfield, IL: H. W. Rokker, 1886), 106-07.

Printed Transcription, 1 page(s), Journal of the House of Representatives of the Tenth General Assembly of the State of Illinois, at Their First Session (Vandalia, IL: William Walters, 1836), 177