The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1879-01-16

ever, will be found in the following
liberal extracts:
THE FINANCES.
The reports of the Comptroller and
Treasurer show amount of receipts for
two years ending December, 1878, Of
$4,000, ,SS3,64, with a balance in the
Treasury on the 18th of December,
1876, of s139, ,332, 10; OF this amount
of receipts s23S,O77.95 was derived
from the levy of State tax of ten
cents for the years 1878. The dis
bursements for the same period
amount to S1.661, ,S69.79; balance
SITS 346.04, from which is to be de-
Quoted the warrants outstanding,
s99, 720 %, and balance appropriated
by the Fortieth General Assembly,
but not expended, amounting to $751;
521.S6, lea-ing an actual balance in
the Treasury of 1921, 1O3.95.
The Comptroller's bonds have for
years carried an outstanding warrant
account which, it is believed, has no
existence, and there is no doubt that
it is the result of an error of calcula-
ton, by whom or when committed it
is impossible to tell. On the 18th Of
December, 1876, this outstanding
warrant account amounted to Sl29,>
060.21. There has been presented
and paid On this account warrants
amounting to s33, 3,93O.87, showing
that the outstanding warrants not pre-
sented in two years amounted to $685.
1898 at a time when the Treasurer
was paying all warrants upon presen>
tation. OF the warrants issued since
December 18th, 1875, amounting to
1882, ,529.S1, the Treasurer has paid
81, 627 ,93S 80, leaving on balance
$4,000 SO outstanding.
The current expenses of the State
government for the past two years
amount to 81, 1,044,41400, or to the
sum of s544,01400 per annum; this
statement shows a reduction of the
current expense account in ten years
| that must be full of encouragement to
the taxpayer Further large reduc-
tions can be made by the adoption of
certain changes recommended III this
message and in the able report of the
/ Comptroller. The current expense
account for the years 1868 SO amount
! ed to s1,943, ,663.54; for the years
1901 it was s1,324, ,93400; for
1876 it was 81 ,27S,9O8,0
The Tx levied for the year 1878
amounts TO s223,212.15. Of this
amount S13, 1856. 46 has been paid,
showing balance of S209, 92j. SO not
collected or paid over. Added to 1e>
linquent list of former years, amounts
ing to s493, 100000, there is a total of
uncollected revenue amounting to
SOL, ,952.69. A large proportion of
this sum has been due for years, and
mainly from the large taxpayers, who
avail themselves of the laws delay and
of expensive litigation to postpone or
to defeat its collection. This is unjust
to the citizen who meets his obliga-
tions with promptness, and the COM
plaintis well founded that it brings
unequal and unreasonable burdens.
Perfect equality in taxation is impos,
sible, but the General Assembly can
provide for uniformity in the asses :.
ment of property liable to taxation,
and for certainty il collections and in
payments.
Error in asses sment is one of the
reasons assigned for this large delin'
quent list This can be equalized by
the County Court acting ae Board
of Supervisors, and making their ac.
ton the subject Of review by State
Board Of Equalization, composed OF
the Governor and other executive of
ficers. Another explanation of this
delinquent list is the failure and defal'
cation of the collectors of tie revenue.
In addition to the fees paid TO collec'
tors, there is now an annual loss tC
the State of about One-tenth OF the
revenue paid out in costs and fees and
by defaults. cannot understand why
The revenues of the State should be
exhausted or lost by the laches of col
lectors. No levy of taxes should be
made except the precise sum necessa
ay to meet the particular obligations,
but the sum should be reliable and
available. This seems impossible un'
der our system. Certainty can be Sc