Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1879-01-18
THE GovERNoR,s mEssAGE.

finances, education and the peni
tentiary. Other matters touche,
upon may be deferred till they conn
before the State Legislature for con
sideration.l
Gentlemen of the Senate and 0
the House of Representatives: tn,
reports of the Comptroller of tht
Treasury, the Secretary of State, tht
Treasurer, the State superintendent
i-0f the Bureau of Agriculture, Sta
tistics, Mines and Immigration, O
; the Trustees of the School for the
Blind, of the President and Trustees
of the University of East Tennessee
of the President of the State Normal
College, of the Librarian, of the Su.
perintendent of the Penitentiary, ot
the Fish Commissioners. of the
Trustees of the School for the Deaf
and Dumb, of the Superintendent
and Trustees of the Hospital for the
Insane, herewith transmitted. show
in detail the condition of the affairs
of the State.
! THE FINANCES.
| The reports of the Comptroller
and Treasurer show amount of re-
ceipts for two years ending Dee. 10,
1878, of s., 900. .883.64, with balance
in the treasury on the 10Th of De
cember, 1875, of$139, ,332. .19; of this
amount of receipts $23S, ,077. .95 was
derived from the levy of a State tax
of ten cents for the year l877-78.
The disbursements for the same Pc
riod amount to 81, 1851 ,869.79, balance
$478, ,346.04, from which is to be de-
/ Quoted the warrants outstanding,
/ $99, ,720.23, and balance appropriated
i by the Fortieth General Assembly,
butnot expended, amounting to $S7,- :
| 521.86, leaving an actual balance in
the treasury of 1921, ,l03.95.
| The Comptr0ller's books have for
| years carried an outstanding war
rant account which, it is believed,
has no existence, and there is no
doubt that it is the result of an error
of calculation, by whom or when
committed it is impossible to tell.
On the 18th of December, 1876,
this outstanding warrant account
amounted to S129, ,060.21. There las
been presented and paid on this ac-
count warrants amounting to $685.
930.87, showing that the outstanding
warrants not presented in two years
amounted TO SO, 1884, at a time
when the Treasurer was paying all
warrants upon presentation. Ofthe
warrants issued since December 19,
1876, amounting to 81 ,632 ,529 81, the
Treasurer has paid $l,627 1882,
leaving only balance Of 81, ,590.89
outstanding.
The current expenses of the State
government for the past two years
amount to 81, ,044, ,414.00, or the sum
of $522, ,207 90 per annum; this state
ment shows a reduction of the cur
rent expense account in ten years
that must be full OF encouragement
to the taxpayer. Further large re-
ductions can be made by the adop-
tion Ofcertain changes recommended
in this message and in the able re-
port ofthe Comptroller. The current
expense account for the years 1S6S-69
amounted to SI,943, ,663.54; for the
years 1870-71 it was 81 I,519, ,08S. 90
for 1873-74 it was 81, ,324, ,934 90; for
IS75-76 it was 81, ,278, ,90S.0O.
The tax levied for the year 1878
amounts to S223, ,2l2.15. OF this
amount S13, ,286.46 has been paid,
showing a balance of 5000, ,925.G9 not
collected or paid over. Added to
delinquent list of former years,
amounting to $493, 10000, there is
total of uncollected revenue amount
ing to $702, ,92j.69. 4 large proper
tion 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 obligations
with promptness, and the complaint
Is well founded that it brings une-
quail and unreasonable burdens.
Perfect equality in taxation is inn
possible, but the General Assembly
can provide for uniformity in the
assessment of property liable to tax
alton, and for certainty in collec-
tions and in payments.
Error in assessment is one of the
reasons assigned for this large delin-
quent list. This can be equalized
by the County Court acting as q
Board of Supervisors, and making
their action the subject of review by
State Board of Equalization, COM
posed of the Governor and other
executive officers. Another explain
alton of this delinquent list is the
failure and defalcatiOn of the collect
Ors of the revenue. In addition TO
the fees paid to collectors, there is
now an annual loss to the State Of
about one-tenth of the revenue paid
out in costs and fees and by defaults.
| cannot understand why the rev.
enues of the State should be eX-
hausted or lost by the laches of col
lectOrs. No levy of taxes should be
made except the precise sum neces- /
sary to meet the particular Obliga-
tions, but this sum should be relia-
BILE and available. This seems i'm
possible under Oursystem. Certainty
can besegured by making the several
counties liable for he quota of the
State tax assessed within ii, and
charge the counties with the
defaults, evasions and errors COM
mitted by their own chosen officials. |
ASSESSMENT.
The total value of the property of |
Tie kSIilC dSctScCA lbL ldAdLlOII
the year 1878 amounts to 1923, ,212,- |
1913. 90. showinga a ecreaSe since 1877 |
of $13, 1896, $500. The personal prop |
erty assessed for the year 1873 |
amounts TO S20,871, ,338.00. In 1875, |
the year of the greatest prostration
in business, the personal property of |
the State was assessed at $37 ,231,-
908.00. 1t is very clear that the
shrinkage in the value of personality
is out of all proportion to that in
realty, and that in fact not more
than one-half of it is assessed. Real |
estate pays the largest part of the
revenue; it can be reached at all !
timcs-nO evasions can conceal it. |
Justice to the land owner demands |
that the holder of personal property
should be made to bear his part of
the public burden.
THE PUBLIC DEBT.
The State has issued 1898 bonds, |
amounting to $40, ,l73, ,3l6.66; the |
number cancelled is 28,385, amount
ing to $28, ,163,0I6.G6; the number
now outstanding as a liability
against the State is 20,2l9, amount |
ing to $40, ,221 10000. In ten years
the State has paid three instalIments |
Of interest, seven are past due,
amounting, after deducting $l49,- |
0j0.00, paid to educational and |