The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1873-10-27

lOhlDS
Balance ofGeneral School fund. '2st $50 3; 3;
~ lUSl 81
Hospital s. 4,2l5 81
" Fund for General
Furposes.............. o'oo 80
Total balance Oct. l, lSSr as , -oo 20
S-io''9o -
1t will be seen that on the lst dag oi
October, the beginning OF the fiscal
year, there remained in the treasury but
So 500 90 subject TO draft for general
State purposes. As none OF the taxes
for this fi5cal year are required to be
paid in before January 90, next, the
amount Of revenue cOnj". - ruNng
the present quarter vi. -, .ariiT be
small, and probably inatequaI" 70 meet
the demands on the treasury. IhIs 10
not new condition OF thISgs. y c"s
frequently existed before, but here 'oiore
when it happened that the tuna prJ-
vded for general purposes was exnauit"
ed, it was the custom to use temporarily
the General School Fund until sufficient
revenue should come in. But changes
in the Constitution and laws have put
an end to THE Gus ON.
The General School Fund ia now pay
able, one hall October Is, and the re-
maining half January Is, in each year
that is the whole OF this fund is dis
tributed before January 20, when the
revenue begins 10 come in; therefore
even il there were no other difficulties
in TIE Wy, this fund could not be safe
ly laKen or used lur auy other purpose
dlring this quarter. The School law
(:haIttr l23 Sec 60 of Acts 1928,
however provides that The General
school Fund" ".hall be auuuslly sp-
Piled 10 the support OF schools through
out the State, aud TO no other purpose
whatever " This provision OF law ia
in accordance with section 3, article 10,
Of the Constitution, which coutsin the
fuliowing clause Nor shall any
mouey or fund be taken for any other
purpose than that for which it has been
or may be provided"
The Attorney General was requested
by the acting auditor to give his opn-
ion az 10 whether under the clause
in the Constitution just quoted, the
general school fund" could be drawn
upon ior general purposes. He held
that it could not be done. And | fully
concur with him in that opinion. The
result may be that there will not be
sufficient available funds in the treasu-
~ 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 tressu-
ry dur ng the first quarter of the year
are necessarily increased, owing to the
TACT that appropriations we're made Tor
the year ending September 80, 1873,
and also for the year ending Septem-
Der 80, 1874. While this was right
aud proper, yet the effect is to make an
unusual strain upon our resources at 3
time when they can least sustain it.
Now, it is posslble to draw upon the ap
proprslioLs Tor the present year, three
months before the revenue OF the year
is required 10 he paid in. In fact, one
OF tie Institutions Q! the State has al
ready commenced to draw largely on
its appropriation, and there is nothing
to prevent others from doing the
same thing. Under tais system it is
apparent that unless there Is sufficient
revenue lett 1t the close OF the fiscal
year to meet in q large measure the
wants OF the first quarter in the next
wear, there must always be deficiency
This is not q new question. | called
attention to the subject in my 6rst an
nusI message and in my last annual
message, anticipating some OF these
d tiicu.l!es. reerred TO them with
the view TO such legislation as would
prevent this occurrence Practically
Tor some time pact we hsVe 10 each
year been anticipating the revenue OF
the succeeding wear; that is the appro-
priatious OF one year had 10 be paid in
part ou: OF the revenue OF the year fol-
lowing it, The remedy is simple. II
the appropriations for this year are so
restricted as not only to meet the
general expenses fov the year but also
10 leave sufficient balance to meet
ordinary expenses for the first quarter
in the next year, there will be no fur
tner trout!e. For the fiscal year end
ing September 50. 1871, there wss 8
deficit OF $56, 400 64; tor the year end
ing September 81, 1872, there was q
surplus OF SlO,27l37, and Tor the year
1878, a surplus OF $500 29. Let this
surplus be go increased at the close ol
this fiscal year that 1t Will meet the re-
quiremeuts OF the treasury until the
revenue o. the next year is paid in, and
there will be no further jar or embar.
rassment in our financial system.
ELECTION OR APPOINTMENT OF sHERIJPs
70 FILL vACASC Es.
SlDce your adjournment in April, the
sheriff OF enc OF the counties died.
Owing 10 the fact that no officers Of
election had been appointed in the
county, no special election could be
immed!a!ely y held in the mode prescrib-
ed by chapter lis Of the Acts OF your
lste session. The question then arose,
whether an appointment could be made
10 FL the vacancy. Section . Of chap
ter 80, suthoriz Dg the Auditor With
the approval OF the Governor to sp-
point collector OF taxes wss repealed
by implication by the act OF March 2,
1870, decIsriog 10 substance that In
every county the sheriff shall collect
all taxes, except municipal taxes.
Therefore, there is no mole OF appoint.
ing collector o, sheriff provided by