Piney Woods planter. (Liberty, Mi. [i.e. Miss.]) 1838-1840, 1839-01-19

dition to his duties IN the circuit court.--
The terms of the two courts conflict, and
the labors required Of that officer are mach
greater than he can well perform. In the
event of his absence from court no ia re-
Cured to pay the compensation allowed
the person appointed TO Gil his place---a
greater compensation should be allowed
than that now fixed by law, or less labor
should be required.
The Report of the Joint Committee Of
the Legislature ON the books and papers of
the late Auditor, John H. Mallory, and the
State Funds, is herewith transmitted. it
appears that be is defaulter to the amount
of fiity-(o' r thousand and seventy-nine dol
lars and ninety-six cenls--all( Except $3.50
So, on account of Town Lots and the three
per cent. Seminary and Sinking Funds
The existing law gives the Auditor excu-
siye control Of the mony arising from the
sale of Town Lots and the Three per cent.
and Seminary Funds, and he is also one
of the Commissioners Of the Sinking Fund.
1t was intende that the Auditerand Trea-
surer should be checks on each other; yet
by an oversight, more power has been
vested in the Auditor than, perhaps, was
intended. The trust reposed has been sad
" abused, and he las been enabled, thus
long, to couceal his defalcations in conse-
quenee Of being most unwisely authorized
toreceive money which should have been
audited and paid into the State Treasury
in the usual manner. Great loosness APP
pears to have prevailed in both the Audi
tors g. Ireasurer's Office during the years
1896 and 1897. The late Treasurer, @.
G. Mayson, appears to have been in the
habit Of receiving money oftNx collectors,
and others, without the production of the
Auditors receipt warrant, as required BY
law. This may exempt the securities, on
his bead, from liability, but it will operate
most oppressiyeiy on+th0|tax colleciors,to
be compelled to pay the money again.
The resolution approved May 18th, 1887,
authorized .the State Treasurer to receive
of the several tax collectors of this State,
the notes of all the chartered banking
companies of The State of Mississippi, in
payment and discharge of all the warrants
issued bv the Auditor of Public Accounts
upon the Treasurer of the State !" and the
act approved May I'd, 1887, authorized
him to receive the distributiye share ofthe
Surplus Revenue of the United States, re-
qured to be deposited with this State. No
authority was given him to receive of the
Government of the United States any
thing but gold and silver, or the notes OF
specie paying banks, yet, in defiance OF
law, he received payment Of the Treasury
drafts in such deprecated paper as the
Agricultural Bank chose to give him, and
deposited portion thereof in the Branch
Of The Commercial aud Rail Road Bank OF
Vicksburg, at Clinton, and the residue in
the office of the Planters Bank, at jack
son. About two hundred thousand dollars
of the money received of the Agricultural
Bank, on account of the Surplus Revenue,
was deposited in the Office of the Planters
Bank at Jackson, and that branch has,
ever since the suspension, refused to pay
'out any thing to the public creditors, but
Brandon money. In order that future de-
falcations may be prevented, beg leave
to recommend an entire consolidation, re-
vision, and amendment of all the laws IN
relation to the duties of the Auditor, Urea
surer and Assessors and Collectors. Nc
sufficient reason exists why the Auditors
bond should not contain as heavy penal
ty as that of the State Treasurer, and he
should. in no case, be authorised TO receive
money on account Of the State or any par
ticular fund A change should be made IN
relation to tho method of keeping the &c
counts in the Treasurer's office--money:
paid into the Treasury on account OF the
Literary, Three per cent. and Seminary
Funds, is liable to be drawn out for the or
binary expenses Of Government-thost
| funds sho Id not be diverted from their lie
climate object. invoke your particular
attention to the laws in relation to the ap
pontment and duties Of Assessors and Col
iectors-the whole system needs amend
ment-their bondsa are insufficient, and no
filed in the proper place--the Office OF AS
SCISSOR and Collector, in the large counties
particularly, should be severed, and sepa
rate bonds given for assessing and for col
lecting taxes. When both offices are uni
ted In one individual, failure to returI
the assessment roll renders il difficult L
hold the collector responsible fortailing t
pay the taxes, he may collect, into tn
State Treasury.
/ Il is deserving ofyour serious consider
alton, whether the embezzlement OF tn
public money should not be made felony
and Punishable by imprisonment in tn
State Prison.
The law prescribing the duties OF Auc
tioneers req0lres amendment-they inter
fore with the regular merchant, and IN
J taxes they are required to pay, from som