The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1877-12-13

I4U.I . more GuaH WAS SpeilG lOT PRECISELY Iie
same purpose before the war, when Virgin.
ia flouIisiled in the plenitude OF its wealth,
prosperity, and power. If the cost of gov.
erni1S tin, present comparatively small and
impoverished state be brought down even
to what the government of the larger and
richer State cost before the war, the saving
will more than cover any possible future de-
ficiency in respect to the debt. If the cost
OF the government be made to bear the same
relation to area, popu alton. and resources
that 1t did before the war, then the present
annual revenues will suffice to pay full in
terest on the debt, support the government
and the schools, and leave an annual sur
plus in the treasury of some hundreds ct
thousands of dollars besides. Let it be re-
membered, in this connection, that munich
pal and county expenses, the latter now in
GLIDING the salaries of county Judges, have
also, AS a general thing, been grievously aud
enormously increased since the war. When
| proposed to lop off the whole of this increase
of taxes and burthens, 1 ask by what au-
thority is the movement charged to a false,
narrow, or Il niggard economy?
| The first reforms he mentions is that OF
retrenching the official service of the govern
hAOut3 Wy CutttiiS eONH tiIC HuiHDei VI
clerks, &c.
Next, a revision Of the Criminal Code by
which the pe.itentiares may be relieved of
| a majority of its inmates.
Third, limiting the accommodation of the
lunaIic asylums to the durable and violent
cases.
Fourth, the oppressive and unjust charges
imposed upon the State in the transporta-
ton of convicts to the penitcntiary and lrl-
natics to the asylums.
The criminal expenses, being the allow
ance certified by the courts in criminal
cases, amounted during the last fiscal year
to $l77, 940.65. During the ten years pre-.
ceding the war, when the State was more
populous and the courts more numerous,
these expenses averaged $50, 1884 annual
ly. Such an increase of criminal charges
is as unnecessary as it is ineNcusable.
There are economic and o.her still more
important considerations which call for
revision of the judicial system.
There are other reforms besides the re-
trenchments | have recommended which
should be made to contribute to a reduction
of taxes. The present revenue system has
defects which make its operations unequal;
and it is necessary to equalize its burthens
in order to lessen the rate of taxation with
fairness to all classes.
again recommend the appointment of a
State board for equalizing the assessments
of lands.
The new plan of taxing the consumption
Of alchoholic and malt liquors needs many
minor improvements which will readily sag-
gest themselves; such as amendments recti-
flying the disappointment OF the tax on
wholesale dealers, and authorizing the Aud
itor to employ the direct agencies neccessa-
ry to uniform enforcement of the law.
While preferred and recommended what
was known as the gallon tax on sales of
spirits, as calculated to raise more revenue
and to produce less resistance, yet the pres
ent system has been put in actual operation
at considerable expense it has as yet re-
ceived none but an imperfect and insufficient
trial and now when, in spite off all diff
culties and disadvantages it gives promise of
great usefulness as a revenue measure, it
would be in the last degree mprovident and
unwise to repeal it without fairly and tho
roughly testing its merits
A tax on oysters is also recommended.
THE SCHOOL FUND.
From the year 1870 to 1874 that part of
the school fund which Was payable out of
delinquent taxes fell imperccptibly into ar
rears. No arrears of that description have
subsequently, arisen. Their accumulation
during the period named was occasioned as
follows: The delinquent revenues-such as
were due by defaulting officers, then nu-
~, XIV,
subject to all the delays incident to litiga-
ton in the courts; were, in some cases,
wholly lost by reason of the insolvency of
the defendants; were in others ;.bated or
compromised by special acts of Assembly,
and they were generally received after
many delays, often extending through years,
and then in irregular instruments and in
small sums. The cost and expense Of col
Letting each OF these claims could only be
ascertained after the last instalment upon it
had been received, and, therefore, the divis-
ion of such scattering receipts between the
| general treas ury and the school fund was
postponed until final settlement could be
| reached, which was necessary to show the
net sum to be so divided. 1t was thus that,
while these numerous small balances were
awaiting the final returns necessary to an
accurate settlement and division, they grew
| to the aggregate sum Of 1898, 732 26-the
highest amount ever reached by such ar
rears in the past-and thus they accumu-
| lated imperceptibly to the officer who had
them in charge. Even the Superintendent
| of Public Istruction was wholly ignorant OF
| their existence until January, 1876. Legis
lative committees examining the business of
| the Auditors Office had regularly reported
their approval Of the manner in which it
was conducted. No provision of law re-
| quired the Auditor to pay over to the school
fund its proportion of each separate frag-
its receipt. The auditing department acted
with perfect integrity and good faith
| throughout the progress Of these transac-
tions, and no censure can justly attach to
any of its officers in the premises. The
charge that these funds were diverted to
| creditors, or were ever diverted at all, is
wholly without foundation.
| All the other school funds have been ac-
counted for and paid over by the Auditor as
| they were demandable, except balance
which unavoidably fell into arrears during
the fiscal year, but which is now no longe:
due. Some months ago, when the receipts
from an important source of revenue were
cut off by the injunction of Federal court,
as before explained, an extraordinary de-
ficiency in the treasury resulted, and for a
W.
enough to meet the demands of the govern
ment and at the same time pay the school
quota in full. The balance thus due and
unpaid to the school fund at the end Of the
last fiscal year, on account of the revenues
collected during that year, was $4,000.
That balance has since been not only met
but overpaid by SIS, 900, so that nothing now
remains due the school fund except the res
due of such arrears as grew out OF the de-
linquent taxes from 1870 to 1874, as stated
above.
i As the balance of 100000 was due the
school fund on the revenues collected IN
1S76-'77, why was it not paid over until after
the expiration of that fiscal year. all
swer Because an absolute necessity AID the
clearest requirements of law made it the
duty of the Auditor to withhold it for the
time being. The supreme object and re.
auirement of the Constitution is that the
government shall be maintained for holding
Society together aud preserving the eNis-
tence of the State. Another Important
but subsidiary requirement is that the pub
lie schools shall be maintained. If the eX
istence of government cease for want OF the
means of supporting it, then the school sys
TEN as we'll as all other public interests mus
20 down in the general catastrophe fol