Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1857-10-16

lSlhSkOlJ -.
| with iorcible. views, eloquent expressions, and enaf.
.ctsristic evidences of the genius of its author IL
| contains a compilation Of valuable and intere'
statistics, and is withal an elaborate exposition y q
most important subject.
THE LITERARY FCND.
| address of Gov. Vase, before nc Eauea''0"0' u"
,enk,ou, dug. %, 1891.
NJ, Il hoped to be able to present
70 ,h;S hody a full official statement OF !ne couu,. In
10 tn.s gGoy sry fund and of the capitation tax OF me
OF the ,d Llssssii in time for your deliberations: But
oun.at 70 say, that a discovery, mace ny me ior eue
~, ,;,ne this morning, makes it proosole 'na, q ien l
. nrecise account of the public funds proVloeq lot
question by our laws, cannot be gwen now as u.s.
GU; n and a nroximste statement only can Dc made
I am waiting for such q statement, ana eAPect IL In
he prepared and presented before you aoyourn' Du'
lest it may not be ready in time, nave some ~
formation and statistics which i am ho~ ieouS ~
communicate. a ,ro,;de. that
"a capitatiop, equal to the tai assessed on iano o.
the value of 5000, ehall be Levied oneset5 ~uI.e lnoit
Inbabitant who has attained the age Oh Il yea!s' ano
one equai moiety of the eapltauon !. amPV adm "m. per y
sons shall be applied to the purposes Vi 'uuo"''0n II
| primary aud free schools.
Tins some mOiely' Of this tax 10 set apart az 4
sacred fund, intact to any legislative appropriate
ever. for any other purposes than those OF educatior
in primary and free schools. 10 tne cFeot ot ~
4 IN FINN q III D6 DhIV ibh
Uot 10 sst anart or paid out or applied to any othel
nnrnoses than those of education IN the scnoois oe
scr;bed. And by the act passed March ION, 1913
the euI,re capitafiou tax was appropriated TO the SAINT
Witnessed of education. And this act provides, "tha'
ptn m ond;tor of public accounts shall annually, on the
lat day of January, upon the order OF the SECOND an
ditor. act apart and pay into the treasury, to the credl
| of tbs Literary fand, for the purposes OF eaucaaoi
in urinary and free schools, the amount OF me capl
tstion tax for the preceding year. after oeducung
ths,afrorn the commissions Of sheriffs and collectors
! and the amount of %iDsolvent returns on account "
tbe capitatiou tax allowed during the preceding
year" 80 g. 1850 after deductiuy
,rnn;ssions of SHERIFF. aud collectors, was directed
N he act apart and paid Immediately after the pas
ssoe of this act Of 1853. Directions were gwen ior
apnortioning and applying the amount tecelVea ~
1858: and annually, after January, 1854, ths amounls
roce;ved we're 10 be apportioned amongst the several
connt;e. and those cities and towns which have cor
norat;on courts, 10 the same manner as the appropria'
lions from the Literary fund for the same purposes
we're then.or might be thereafter made &c.
A fair construction of this act shows, that, ai.el ING
sottlament for 1867, the Second Auditor was bound
N order the Auditor Of Public Accounts, on the Isl
January of each year, to set apart aud pay into the
treasury to the credit Of the Literary fund.- for eau
cation in primary and free schools, tne amount OF
this tax for the preceding year, after giving tue au tr
Tor ~ Pnblic Accounts time within the year, as Tar
as was practicable, to ascertain the net balance tnere,
of after deducting the commissions on COLLECTION ana
tho amonnt of ~insolvent returns for the preceding
year. r. ,,o Inv obsrgeabla To the sbe.
riffs on the books of the general treasury, could De
sscertaiued by the number of white msls lnhaoitants
over o. wears of age, in the respective countless
This gross amount would remain in the general trea.
sury until the amount OF commissions ana lnsolvent
returns was ascertsined by settlements with sherlhs,
and then the net amount, otter their deduction, was
adhered annually to be set apart to the credit OF the
Literary fund, for the purposes named.
such are the plain provisions of the lSw and yet,
I regret to say that l have discovered IN the last lew
DAYS the fact, which had previously been unknown to
mel will not say purposely withheld from the exec
utiye-that this law has not been properly executed.
The auditor Of public accounts has not Kept the ao
commits of c~apitation tax separate and distinct from
or the whole time can be precisely or accurately stated,
until settlements have been fully and finally had with
tho sberifs for their commissions and insolyent returns.
And the second auditor has not, officially, at any time,
ordered the amount to be set apart and paid to the
credit of the Literary fund, instead Of 30 ordering an.
nually. the LIST January each year, as the law requires;
though he has verbally requested q compliance with
the law, and at various times considerable sums have
been 80 set apart and paid. The amount for 1857 was
not set apart and paid Immediately alter the the pas
sage of the act of 1853. The directions for apportion.
ing and applying the amount received in 1888 have
moi been complied with and since 1854 the amounts
have not been annually apportioned among the
several counties, cities and towns, as required oy
law. And whilst the gross amount VI cdPitaliou taA
has been remaining in the general treasury, uncredi.
led to the Literary fund, have no doubt a portion OF
il has been applied to the payment Of the interest OF
the public debt. But, all this shall for the future be
corrected. And though We may regret the causes
which prevent a statement at present OF the net bal
snce of the fund. yet il may be regarded as fortunate,
for the reason that the fund ia safs and un:mpalred,
and that it has, perhsps. thereby been allowed to &C
cumulate. aud has not been disbursed to the schools
under the present wasteful AID inefficient system. 1t
will vet at an early day, l trust, be paid to the credit
y" "f tbs iiterary fund, and increase its amount by the
sum Il has accumulated, which will, probably, be
found to be from Sl0O,OOO to St50,OOo.
INorE.-Mr. Wise proceeded no further IN his re-
marks upon the cspitation tax, and did not then enter
into the details of the account. Since his remarks,
he has prepared tho following detailed statement of
the account, as far as it can be made out, until a final
settlement can be had Of the accounts with the
SHERIFF. :
The account of the capitulation tax. as far
as il can be now stated, is:
iH Va sr'I 1888. was Sas' $4,000 on
The amounts of it set apart and paid to the
credit of the Literary fund by the first
auditor, fox 1852, were:
1853.
July 5th, 4U,OOU OO
1854.
May 18th and August 7th, 20,91O 10
Total set apart and paid to cred.
it Of fund for 1852, - 0U,9IU lO
More than enough TO meet appropriations