The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1877-12-06

II
dealers, and authorizing the Auditor to en-
lploy the direct agencies necessary to uni
form enforcement OF the Inv. While pre-
| ferred and recommended what was knowl
"a the gallon tax on sales OF spirits, as tal
tculated to raise more revenue and to pro
duce less resistance, yet the present system
has been put in actual operation ut consid
cradle expense it has as vet received non
but an imperfect and insufficient trial; ant
now W hen, in spite OF all difficulties and dis
advantages it gives promise OF great useful
ness as q revenue measure, il would be il
the last degree improrident and unwise tt
repeal it without fairly and thoroughly test
| ing its merit.
| The oYster-beds are the absolute property
and the uDeranted domain OF the Common
| wealth, and, though annually affording i'm
mense profits to non-residents and Others
who naraud upon them at will, they arr
| practically untaxed and yield no revenue
| The gross annual yield OF this State pro
pertY, thus virtually given away, is not les;
| than twenty millions OF dollars. 1t is diff
cult to see how the State can constitution.
/ ally or Justly tax the estates which its citi.
zens have purchased Or inherited, and al
the same time throw open this rich domain OF
its own for the unlicensed, gratuitous. and
unlimited possession and use OF non-resi-
rdents and all Others. :. II the oyster-beds are
mot to be preserved and taxed As other pro.
perry, then they should be disposed OF at
I once either by lease or sale.
| TIE school,. FUND.
From the year 1870 to 1874 that part OF
lthc school fund which was payable out OF
DELINQUENT taxes fell imperccptibly into ar
rears. No arrears OF that description have
Is subsequently arisen. Their accumulation
during the period named was oecaSioned as
follows: The delinquent rerenues-such
rs were due by defaultng officers, then nu-
merous-h had to be collected By suit: were
subject to all the delays incident tn litiga-
tien in the courts: were. in some cases.
wholly lost by reason OF the Insolvency OF
the defendants; were in others abated or
compromised by special acts OF Assembly.
and they were generally received after
many delays, often extending through years,
and then in irregular instaIments and in
small sums. The osSt and expense OF COL
lecting each OF these claims could only be
ascertained after the last instament upon it
had been received, and, therefore. the
division OF such scattering receipts be-
tween the general treasury and the school
fund was postponed until final settlement
could be reached which was necessary to
show the net sum TO be so divided. Ii was
thus that, while these numerous small bal
aaces were awaiting the final returns neces-
sary to IN accurate settlement and division.
they grew to the aggregate sum OF $751;
2.26-the highest amount ever reached by
such arrears in the past-and thus they ac-
cumuIated imperccptibly to the officer who
had them in charge. Even the Superntend.
81; D,,SIi TrS nj hoi irnn
rant Of their existence until January. 1876.
Legislative committees examining the bu>l-
ness Of the Auditors Office had regularly
reported their approval OF the manner in
which it was conducted. No provision OF
law required the Auditorto pay over TO the
school fund its proportion OF each separate
fragment of delinquent revenue al the time
Of its receipt. The auditing department
acted with perfect integrity and good faith
throughout the progress Of these tranSac-
tons, and no censure can justly attach to
any OF its officers in the premises. The
charge that these funds were, diverted 10
creditors or were ever diverted 1t all. is
wholly without foundation.
All other school funds have been &C.
counted for and paid over by the Auditor
as they were denandable, except balance
which unavoidahy icll in arrears during
the last fiscal year, but which is now 10
longer due. Some months ago, when the
receipts from an-important source OF reye-
nue. were cut off by the INJUNCTION OF a
Federal court, as before explained, an eX-
traordinarr deficiency in the treasury re.
suited. and for 4 brief period it was impos,
sibe to raise money enough TO meet the de-
mands of the government and at the same
time paw the school quota in full. The bal
ance thus due and unpaid TO the school
fund at the end OF the last fiscal year, on
account Of revenues collected during that
year, was 100000. That balance has since
been not only met but oyerpaid by $1,000
so that nothing now remains due the Scnoo
fund except the residue OF such arrears a:
grew out OF the delinquent taxes from 1876
10 1874, as stated above. =.
As the balance OF 100000 was due the
school fund on the revenues collected in
lS76-'717, why was it not paid over unit
after the expiration OF that fiscal year:
answer: Because az absolute necessity and
the cleare>t 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 and preserving the exist
ence of tho State. Another and importan,
but subsidiary requirement is that the pub
lie schools shall be maintained. II the eX.
iStence Of the government cease tor want OF
the means OF supporting it, then the school
system as well as all other public interests
must 60 down in the general catastrophe
for the maintenance OF the schools depend;
upon the prior maintenance OF the govern
ment. Moreover. the school fund is moi
collected and paid into the treasury sepa
rateiv. rs have recommended, but. all the
revenues are received into that common
reservoir, and the law provides that all dis
.burSementS therefrnm shall be made on the
warrants Of the Auditor and not otherwise
Out OF this general fund, the statutes re-
cuire specific sums to be paid tor the sup
port OF the schools, and iii terms equally
mandatory they require other specific sum;
| to be paid for the support OF the courts
the departments, and the public ln5titu
tons. In this instance It happened, Tor
| brief period. that there was not money
| enough in the treasury for paElng IN 1ut
! the several sums thus appropriated by dit
fcrcnt provisions OF iaw-ail equally man
| datorv in their terms. TO make al th'
payments required by law was PLAINLY I'M
noSsibie: and thereupon the Auditor drew
his warrants upon the treasury Tor so muct
money rs was barely and absolutely indls
pensabie for keeping up the existence o
the government, and all that was left n
turned over 10 the school fund. What els'
was he to do: Ii at that time he had palt
over to the school fund its quota in full, NJ
sufficient means would have been left 10
continuing the existence OF the govern
1 ment. Was he to treat the school interest 4
paramount to all others, to surrenderto 1t tn
balance in the treasury, and thereby caus
the lunaticS to be deprived of food, the in
mates OF the penitentiary and jails to b
turned loose among the people, and the en-
tire machinery OF the government to b
stopped. In an issue OF life and death be