The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1873-10-27

Amount expended during the year ,,o,n q,
for all purposes. 1920 IL
Leaving total balance In the treas ,. -. :,
ury, Oct !, l873........ ..''''..''' e@1oroSo VI
This balance Is made up Of the follow
Ing distinct funds:
Balance ci General School Fund. ssisss s 9; g;
Hospital . .... isis 81
Fund for gen'l purposes $500 %
Total balance, Oct. /, 1873, as above Sais,b9S 8!
1t will be seen that on the 1st day ol
October, the beginning Of the fiscal year
there remained in the treasury but 3d..
500 80 subject to draft for general State
purposes. As none Of the taxes for this
fiscal year are required to be paid In be-
fore January 90, next, the amount ofreve.
nue. coming in during the present quarter
will necessarily be small, and probably in
adequate 10 meet the demands on the
treasury. This Is not o new condition oi
things; 1t has frequently existed before,
but heretofore when 1t happened that the
fund provided for general purposes was
exhausted, 1t was the custom to use tenn
porarily the General School Fund until
sufficient revenue should come In. But
changes in the Constitution and laws have
put an end to this custom.
The General School Fund Is now pay
able, one halt October 10, and the remain.
! ing half January Is, In each year-thati is
the whole OF this fund is distributed be-
fore January 90, when the revenue begins
TO come In; therefore even II there were
no other difficulties in the way, this fund
could not be safely taken or used for any
other purpose during this quarter. The
School law, (chapter 1873, Sec. 20 Of Acts
1925 however provides that "the Gene.
raj School Fund ahall be annually applied
to the support Of schools throughout the
State, and to no other purpose whatever"
This provision Of law is In accordance
with section 3, article 10, of the Consti-
tuition, which contains the following
clause, "nor shall any money or fund
be taken for any other purpose than that
for which ithas been or may be provided"
The Attorney General was requested by
the Acting Auditor to give his opinion as
10 whether under the clause In the Con-
stitution just quoted, the general school
fund" could be drawn upon for general
purposes. He held that 1t could not be
done. And I fully concur with him IN
that opinion. The result may be that
there will not be sufficient available funds
In the treasury either to meet the ordinary
expenses OF the State or the expenses OF
the Legislature. But this Is not the only
difficulty. The demands on the treasury
during the frat quarter Of the year are
necessarily increased, owing TO the fact
that appropriations were made Tor tho
wear ending September 80, 1873, and also
for the year ending September 10, 1874.
While this was right and proper, yet the
effect Is to make an unusual strain upon
our resources at q time when they can
least sustain it. Now, 1t Is possible TO
draw upon the appropriations Tor the pres
ent year, three months before the revenue
OF the year Is required to be paid in. In
fact one Of the institutions OF the State has
already commenced to draw largely on It's
appropriation, and there is nothing to pre-.
vent others from doing the same thing.
Under this system 1t Is apparent that un-
less there is sufficient revenue LEFT at the
close of the fiscal year to meet In q large
measure the wants Of the first quarter IN
the next year, there must always be de-
flciency. This Is not new question. l
called attention to the subject In my first
annual message and in my last annual
message, anticipating some Of these diff.
culties. referred 10 them with the view
to such legislation as would prevent this
occurrence. Practically for some time
past we have in each year been anticipa.
ting the revenue Of the succeeding year;
that Is the appropriations Of one year mad
to be paid In part out OF the revenue OF
the year following 1t. The remedy Is sim.
pie. II the appropriations for this year
are so restricted as not only TO meet the
general expenses for the year but also 10
leave sufficient balance to meet ordinary
expenses for the first quarter in the next
year, there will be no further trouble. For
the fiscal year ending September 10, 1871,
there was deficit Of $50 400 GA; for the
year ending September 80, 1879, there was
a,surplus OF $10,271 81, and for the year
1878, surplus OF $3,50929. Let this sur
plus be so increased at the close Of this
fiscal year that 1t will meet the require
ments Of the treasury until the revenue oil
the next year Is paid in, and there will be
no further jar or embarrassment in our
financial system.
ELECTION OR APPOINTMENT OF sHERIFFs
TO FILL VACANCIES.
Since your adjournment In April, the
sheriff Of one OF the counties died. Owing
10 the fact that no officers OF election hOd
been appointed In the county, no special
election could be Immediately held In the
mode prescribed by chapter 11S OF the
Acts OF your late session. The question
then arose, whether an appointment could
be made 10 fiji the vacancy. Section 2 Of
chapter 80, authorizing the Auditor with
the approval OF the Governor TO appoint .
collector OF taxes was repealed by impli'
cation by the act Of March 2, 1870, declar-
In substance that In every county the
sheriff shall collect all taxes, except mu'
nicipal taxes. Therefore, there mo mode
Of appointing collector or sheriff provi-
ded 6y law. But can this vacancy be filled
by special election? The seventh section
Of article 4, Of the constitution contains
this clause: "When vacancies occur
prior To Anv general election, they shall be