The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1878-02-13

SOB, 553 30, for 1876, showing an IN
crease of $18,733 Is. Reference to
Document Sd" will show that there
was collected and paid in, on account
OF licenses to retail, $93,500 co, against
S101,770 So, for last year, a decrease in
amount, of 1920 So This decrease
is accounted for by a falling off in the
number of licenses granted, rather than
in any defect in the law governing the
collection and payment OF same.
FINES AND FoRFEITUREs AND INsoLvEN-
CIES.
Under this head there is room for
great Improvement. Document sd
will show that the amount of fines and
| forfeitures collected and paid into the
State Treasury, for the year 1877, was
| S22, 637 SO, against $40, 209 00in 1876.
showing slight improvement, but | am
still impressed with the conviction, that
a much larger amount should be real
lied if all that is collected was proper
" accounted for. The same remarks
apply to insOlvencies, with the excep
ton, that in the first case, all is not
paid that is collected and in the latter
case but little is collected. Document
&C" shows the amount collected and
paid on account Of insolvencies, for
1917, to be 1891 H. against S 1928 -
for 1876, very slight improvement,
but not enough to eXult over. A
reference to this table will show,
that while in few counties, as in
Warren, Chickasaw, Clay, and a few
others, considerable amounts were col
hn fof II in
most counties but little is collected,
and in many nothing at all. These are
the facts, but the remedy is not so
plain. Whether the faul5 be in the law
or in those entrusted with its enforce
ment is a query TINT [ leave to be an
swered in such manner as your honora
bic body, on mature deliberatiOn, may
see proper to determine.
TAX RECEIPTS.
Under this head | desire to call your
attention to a subject that needs some
additional legislation. AS the law now
stands, the Auditor of Public Accounts
is required to have prepared and fur
nish to each Tax Collector blank re
ceipts, in duplicate, for the collection
of State tax proper, to be paid for by
the State and charged to each Collec-
tor. and the amount collected from him
on final settlement. The duplicates are
to be filed by the Tax Collector as a
public record in his county. This has
given rise to some dissatisfaction Par,
ties outside of the State have proffered
to print these receipts at prices below
those for which the Public Printer
could afford to do it, and Tax Collec-
tors have objected to receiving and
paying for the receipts furnished
this office by the Public Printer Ny
own judgment is that this difficulty
may be easily removed by SO amending
the law as to require the State to fur
nish these receipts to the several Tax
Collectors. The aggregate expense
would not be great, and justice would |
seem to require, that as they are by law
made public records, that the State,
and not the individual, should pay for
them. That part Of the law requiring
the duplicates to be fled as public |
records is eminently wise and necessary.
They furnish the only accessible evil |
dence and means of determining the
exact property upon which taxes are
paid, and of wrongful selling Of prop
erty on which taxes have been paid
Besides, they should be uniform
throughout the State, and for this rea-
son should be furnished and paid for
by the State, the same as the assess
ment rolls are furnished.
[ respectfully make a like recommen-
dation as 20 the blanks which the AS
SCISSORS arc required to distribute to tax
payers. All the forms necessary in the
assessment and collection of the public |
revenue should be prescribed by the |
Auditor, and should be as near uniform
as possible.
With this Report my official labors
cease. My successor has been chosen,
and is ready to be indicted into, and | |
am ready to be conducted out of, Office. |
In retiring, must express for my sue
cessor the hope that he will fill the
position more worthily, and discharge |
it's duties with more ability, than l have
been able to do. The duties of the |
Office are many, varied, and arduous. |
It's cares and responsibilities are great,
and are annually multiplying. The |
clerical force allowed by law to per-
form the duties of the office is wholly |
inadequate for the purpose. 1t is true
that during a portion of my term, just
closing, the perquisites were consider
able in amount, and somewhat in excess
of what l was compelled to pay for
help to perform the work. That was
an exceptional year, and, under the law
as it now stands, the perquisites of the
office will barely meet the demand for
extra labor required to earn them. This
L speak from experience and from an
entirely disinterested tand-point.
In doff1ng official robes and donning
the more quiet garb ola private citizen,
| desire to express my thanks to His
ExcellencY, the Governor. and to the |