Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1835-04-03
-. .7-7777--7-7-.--"
virginia Legislature.
HOUSE or DELEGATES.
n EpnfR'r

REPORT
" Me Select Committee upon The apparent difference be-
ticcca nc Message Of do GOrerlor and te ReDort of
nc .1"dtf2r q i"6tie feeo9ntS, at tie commencement Of
the present session:
enquire INTO the apparent difference between the Mes.
sage OF the Governor and the Report of the Auditor of
ruDc accounts at the commencement of the present
s'ssi III relation TO the payment of the public lieve-
nue. and to report the cause of the said difference have
had the same under consideration, and respectfully sub
mt the following Report thereupon
lhe committee early after its appointment adopted
teSouoh directing their chairman to address letters
the Governor and Auditor aud request them To- furnish
any information they might deem necessary i'm relation
to the subject referred the committee ooether with
any xplanaons they might wish TO make
nus resolution being complied with by the Chairman
me governor and Auditor have each furnished the com
niittce communication upon tine subject referred To
them which communications with the documents ac
comPanying the same, are herewith presented part
oil TINS report The committee deem il unnecessary TO
any opinion upon these papers believing. they
40 uia they furnish OF themselves the best explanation
OF any apparent difference between the Message of the
Governor, and the report the Auditor"
AUDITORS OrFIoE, 18th Dec. 1884.
DEAR SIKl have duly received your of the 18th
inst, IN which you communicate resolution of the COM
nee appointed TO enquire into the apparent difference
between the message of the Governor the report of
the Auditor of Public Accounts relation to The paw
ment OF the public revenue which resolution calls for
sucl Information as may deem important or necessary
.ogether WIN such explanations as may wish make
IN relation to the subject of enquiry.
II uafersand correctly the part of the Governors
message winch Ia referred To in the resolutions the
House of Delegates, and the committee it is that which
aiirms that much less amount of the revenue of 1894
was received into the Treasury before the of Oeobcr
last than there of the revenue OF 1888 received be-
lore the corresponding period within that year Although
the revenue of the State with the execution of small
Poron is not IN stctness payable until the 18th of Dec
IN each year. yet in effect payable on the LIST of Nov
because unless paid at that time the collector is not
ehtted to the additional commissions of two and half
per cent portion of the taxes however arising from
merchants licenses in the principal towns are re9uired
by law to be paid the 10th of June and all such paw
are OF course Embraced IN the statement of
cepts for the fiscal year. which expres OH the Both of
September Besides the taxes on merchants licenses
IN inc principal towns. IT has usually happened that ma
NY OF the collectors find it convenient to make voluntary
payments account of the general revenue before the
Ist OF October. have prepared statement to accom-.
pay this letter, m order to present to the committee in
perfectly distinct FORM the amount of taxes ON licenses
anu oil voluntary payments on account of the general
tober, in each of the years 1888 and 1894 from which it
will appear, that for the year 1888 they amounted to-
gether, to $37 sd % and for the year 1884 TO 900 79
IS making difference of $l4,095 OIL
1t is perfectly true, therefore, stated in the Cover
nor Message, that less of the revenue of 1884 was
pan before the list OF October ast than there the
revenue OF 1888 paid before the LIST of October in that
year. Tor, whilst in 1888. the payments on account of
merchants licenses amounted TO sd l03 and voInnto
ry advances were made by various Sherfs amounting
to SlOi59, there Of the merchants licenses
only Sl344o and OF. advance payments only 81 O9i
received INTO the treasury before the LIST OF October
on. ar nc ia ac indeed was derived from The Auditors
commnncaon to the Legislature as related to the state
OF the finances, for the purposes understood of as
me whether the had h1
nun correctly, and distinctly assured him that il had
Subsequently however, the bulk of the revenue was
seleG, ana having nscertaned the last of November
that The taxes had been paid with the usual puncua
", That TACT was stated in my annual report TO the
General Assembly. There was nothing sinGular or ir
regular III the statement of this fact it having been re-
peatcdy done Will appear by reference to the Audi
annual reports These reports are not confined 10
tie receipts and disbursements OF the preceding fiscal
year. but invariably present also estimates of the pubc
revenue, ITS probable amount and disbursement for the
current scal year 1t was therefore part of my Off
cal duty to inform the Legislature how the taxes had
been paid after the close of the fiscal wear and nm I'm
the date of the report.
In conclusion, avail myself Of the privilege GRANTED
oy the committee, OF making few additional cxpana-
tons 1t ought not and, trust will not be believed
that In stating the LIST of December that the revenue
up to that time, had been paid with the usual uncta
W, intended any thing discourtcous towards the CO.
vernon OF The Commonwealth, what is still more mere
dlbc, that intended ntrovert fact i'm rcgorJ IN
the finances, which had been derived from INV own off
cal statements furnished to him his request IL must
be perfectly obvious indeed that there s no ocuol die
agreement between the statement of fact in the MESSAGE
and that IN the Auditors report inusrnuch as the first
expressly restricted to the state of the finances as they
STOOD on the LIST OF October, whilst the last plicitly
refers TO their actual condition the of Dee NAV
be asked, indeed, If such the favorable change I'm the
aspect OF the Treasury after the settlements i'm Novembcr
why the result was not communicated to the Governor
and candor compels me to acknowledge that whilst I
GO not admit that there wasany legal Official oblgaton
upon me 10 do So yet If it had occurred to me
tesy and respect would undoubtedly have dictated that
course ne iact That the revenue had been paid with
accustomed puncuaIty not asceraincd IN iii inc.
dIately preceding the meeting of the Legislature and
General Court, period when ii must be perGncfv olv;
Gus that the time and attention of the Auditor must be
particularly occupied did not therefore n,unica
~ because amidst my numerous official engagements il
was forgotten. "
ann sir, with great respect, your obedient scrvt
JAS. T.. HEATH
To General SEyIRs H. PARKrR. CLgjruD,, 6c