The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1877-01-13

I
without authentic estimates, and any ar
preparation made without such estimate
| must be liable to the foregoing objec
! tions.
THE FINANCES.
The reports of the Auditor and Treas
urer, which will be laid before you, show
in detail the condition OF the treasur,
during the fiscal years ending respective
" September 80, 1875 and September 30
1876. The following summary gives th'
gen eral results:
Balance In the Treasury October
!, 1874 SSo@,Soo :.
r .ceived from all sources during
fiscal year ending Sept. 30, ISIS. 547 ,426 A
Total --........--...---.$S2s,7O l s.
Disbursements for all purposes
during the ascal year end ng
sept. ~, lo1o.......- o'o,lu "
Balance in the Treasury Oct. 1875 .s253, 6l9 81
Received from all sources during
the fiscal year ending Sept, 80,
lso..-. o1o-S53 d.
Total Il
Disbursements for all purposes
during the fiscal year ending
Sept. ~, lo1o..-- osZ.5Sl -
Balance in Treasury Oct. l, lS75---s2V7 ,56a Is
Before the close OF the last fiscal year,
the general State fund, out OF which Or
binary appropriations are paid, became
exhausted, and it was necessary to Dor
row money to meet the current demands
on the treasury. Therefore, in the exer-
else OF the authority conferred on me by
law, l borrowed IN all the sum of s70,-
600, a portion, S24, 900, from Wheeling
banks, and the residue, SAG, 900, from the
school fund with the consent Of the
school Board 1t will be necessary to
make appropriations to pay of these
loans. The cause of this condition of
things may be found in the excessive ap-
preparations on the one hand, and on the
other, in large delinquent lists returned
by sheritis, and in the large sums due
the State by the sherlfis. An exsmins-
tioa OF the Auditors report will show
that the delinquent list amounted IN 1875
70 $50, $40, in 1874, S46,672.53, and in
1872. S32,771.27. 1t win thus be seen
that the aggregate of these delinquen
cies is gradually increasing, Some rem
edy ought 10 be found for Correcting
this evil. recommend that provision
be made for the collection OF delinquent
taxes by persons other than the sheriff;
that liberal commission be allowed them,
aud that the amount so allowed be
charged up against the sheriff, as q pen
atty for his failure to collect where prac-
ticable. This will make il his interest 10
collect as closely Is possible; under the
present system there is temptation 10
return as delinquent taxes difficult of
collection. You will also see from the
Auditors report that there remained due
on the lst of October last, from the sher-
ills, on the taxes of 1876. the sum of
Sll7,349 10. 1t should be made the i'm
perative duty of the Auditor to cause suit
TO be brought against sheritfs and their
sureties in a reasonable time after default
in payment. Let it be known that suit
will unerringly be instituted, and sherltis
can more readily collect; their sureties
can the better protect themselves against
loss, and the revenue will be more
promptly paid. Low taxes, rigid col
lection, and stringent means for securing
payment will in the end prove best for
a.. parties concerned, as we'll as the PEG.
pc at large.
The law defining where suits for the
recovery Of claims due the State must be
brought, is somewhat confused, if not
uncertain. The second section Of chap
ter thirty FIVE of the Code, which pro-
vided tina, suits might be brought, either
at the seat OF government or II the
county where the defendant resides, was
so amended by chapter nInety-fve OF
the Acts OF 1928 rs to require them TO
be brought only in the county where the
defendant resides At the same time
chapter one hundred and nine Of the
same acts, was passed with the view OF
etfeetiHg the same result. although IN
terms it did not amend chapter one hun
dred and twenty-three Of the Code. Sub
seauently chapter oRe hundred and nine
OF the said acts WAS repealed, and chap
ter one hundred snd twenty-three of the
Code, substantially re.enscted by chapter
one hundred and ninety seven Of the
Acts OF 1928. Therefore, as the mat.
ter now stands, suit on behalf Of the
State. under the provisions of the last
named set, may be brought in the county
in which the seat OF government is, but
by the provisions Of chapter niHety-fve
OF the Acts Of 1928, and the restors
ton of the provisions of the Code on the
subject, and also thst sll such suits
brought and now pending in other coun-
ties may be transferred to the Circuit or
County Court OF the county IN which the
seat of government is situated. The fact
that the Attorney General cannot attend
to these cases il they are TO DO brought
in the different counties, and that the
necessary evidence to support the claim;
is 10 be found IN the executive offices
seem 10 be conclusive reasons for restor.
ing the old law.
1t is evident from the state Of, the
treasury that appropriations for the pres.
ent year must either be kept down TO the
lowest limits practicable, or there must
be Sigh. increase in taxation. In the
present depressed state of business,
recommend the former policy. believe
that some reductions may be made in the
public expenditures, if existing law:
which authorize them. be so modified as
10 bring about this result. Heretofore
Legislatures have thought it sufficient to
reduce appropriations when they desired
to diminish expenditures, but this alone
will not accomplish the purpose; the
laws under which the disbursements are
made. must also De modified. otherwise
the desired end canno: be attained. ]
invite your attention to this subject, be,
levIng that something may be gained in
the direction of economy.
The directors Of the hospital suggest
an additional tax of three cents on The
hundred dollars, the proceeds thereof &c
be applied 10 the further construction o.
the Hospital. For reasons elsewhere
stated, am not prepared 10 concur in
this Recommendation.
During the last fiscal year it be.
came my duty TO fill BY appoint
ment the vacancy that had beer
msde in the office Of Treasurer, snc
the snnointmenr WAS conferred upon =