The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-01-26
COUNTY FINANCES.


county Treasure at Mari ri e,,s5.- a. !.
recent report By ljnl II tie Board 1T Su-
!efFisors, (uollY Springs South 81 18th
inst) We guate
1t Il proper IL state that on the 9Th of
NoVem Der, the sum of $3.50, In county war
rants, issued ia 1871, was rendered 70 me in
pay Llelli OF county taxes TO that amount.
duu refused 10 receive them and acknowl-
EDGED tender thereof in writing. Ia expla-
nation to this | state that, as the Law now
stands, no warrants aute-daring a given ifs
eel year are receivable for taxes of that lis
Cal ear, and cannot, therefore, be received
Dy the County Treasurer. lin payment of
! taxes for that year, Of the Collector. Such
warrants can only be paid by the Treasurer,
out OF funds in his hands, TO the holder.
Boards OF Supervisors levy taxes to defray
tne current expenses Of the county. duly
estimated, and To pay outstanding indebted
| ness. II the limit of their power to tax
/ snail bring income TO amount to no more
| than what Is sufficient TO pay current ex-
| penses OF the fiscal year, the outstanding
! indebtedness is postponed and must be pro-
Vided for by a new levy, if possible. II the
| Indebtedness cannot be paid IN this way.
/ then the only relief is in the Legislature,
| who may empower the Boards 10 exceed
| the rate of taxation fixed by the general
| law. The restrictions upon Boards clearly
| show that the laws do not permit counties
| TO contract debts without reference TO in
| come and carry them over from year to
| } CdI- Every nccdl year must pTDhiuo IOl
| itself. Were it not so, debts for current ex-
| penses, under loose and careful manage
| ment, might be contracted and accumulated
from year TO yeaI until the paDer aud credit
| OF the county would become utterly worth
less"
This is most reasonable, and, we think,
holds the proper view of the law in the
case.
The Boards of Supervisors meet on the
first Monday in July for the purpose of
fixing the amount of taxes for the current
fiscal year The amount OF taxes so liked
may inclsde not only an amount for the
payment of the current expenses of the
year. but may also include an amount TO be
applied toward the payment of any debts
III any) coming from previous year into
the current fiscal year. Whether looking
to raising money TO pay current expenses
only, or To pay both current expenses of the
fiscal year and debts brought over into 1t,
the Boards levy d tax only to Il limit
provided by the general law. 1t seems
quite evident, that If the levy and the :und
arising therefrom fall short of the amount
needed to pay current expenses and lndeOt-
edneSs, as above mentioned, the current eX-
penses must be fl rst paid and that the debts
must be postponed for provision to be made
by the levy Ofanother years tax The tinan- |
cial operations of counties expire with the |
fiscal year. If any debts are left unpaid they |
are dead, and can only be revived under the |
limited powers of Boards, who are not law
makers. When revived, they stand post |
pOned, not preferred TO the current debts md |
Liabilities OF the fiscal year. 1t Is all i'm |
pOrtant that current expenses be first set |
tied, and this is the theory and principle of |
the Jaw. The laws do not provide for dis
count and depreciation of its paper ana |
credit Quite the contrary. " IL Shaii De
unlawful for any Board of Supervisors TO |
allow any greater sum for any account,
claim or demand against the county than
the amount actually due thereon, dollar for
dollar, according to The legal or ordinary
compensation for such services rendered, or
for salaries or fees of Officers, or materials
furnished, or to issue county warrants or
orders upon such accounts, claims or de
mandS, when allowed, for more than The
actual amount so allowed, dollar for dollar.
[ Code 1911. Now here the honor ana falr
credit of the county are expressly provided
for. 1t is here certainly intended to give the
county as good standing and assurances for
the payment of its current contracts ana
promises as any perfectly solvent and pune
tual citizen or corporation of the State
can possibly have. All who deal with
and serve the county must do 1t on
the basis of ordinary compensation
such compensation as obtains among
prudent and honorable citizens, whose
pledges are worth dollar for dollar.
How, otherwise, can it buy, procure
services, etc, etc, at ordinary prices
or compensation? Creditors of date an
tecedent TO that of the fiscal year Should
there be any by reason of acknowledgements
of the county fiuaHces) must be dealt with
j Justly, of course; but their demands by the
law are postponed to those OF the current
fiscal year. Counties must first live, and
then pay old debts-much after the fashion
of the citizen who must "firstlive and pay the
doctors bill, and then settle old scores" II
the county finances had been administered
for years past upon this theory and require
ment of the laws (not to cite various acts to
sustain this view there would have been to
the people E'MILLIONS IN IT." NICKLEs.
p. S. We notice (from its provisions
that Mr.. Muldrow's House Bill No. 80 aus-
tain this view, from the fact that said
Bill provides that, ''this section shall not pre-
vent payment of county taxes in said reg
istered warrants" We think it is a great
mistake to allow any warrants to be re-
ceived for taxes not identical in date with
the fiscal year in which they are receivable