Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1879-01-08

representatives:
The reports of the Comptroller of th
Treasury, the Secretary of the State, tn
Treasurer, the State Superint endent Q
Public Schools, the Superintendent Of tn
Bureau of Agriculture, Statistics, Mine
and Immigration, of the Trustees of tn
School for the Blind, of the President ant
Trustees ofthe University of East Tennes
see, of the President of the State Norma
College, of the Librarian, of the Superin
tendent Of the Penintentiary, Of the FISH
Commissioners Of the Trustees Of tn,
School for the Deaf and Dumb, herewith
transmitted, show in detail the condition o
the affairs Of the State.
FINANCES.
The reports of the Comptroller anC
Treasurer show amount of receipts for two
years ending December 10, 1873, o.
$4,000, 683.64, with balance in the
treasury on the 18th Of December, 1876, o.
$l39, 1920; of this amount Of receipts
1928, O77.95 was derived from the levy Of q
State tax of ten cents for the years l677-78
The disbursements for the same period
amounted to 81 SCI ,869.79, balance, S47S,-
1860, from which is to BE deducted the
warrants outstanding, $99,72023, and
balance appropriated by the Fortieth Gen
eral Assembly, but not expended, amount
ing to S87. 52l.S6, leaving an actual balance
In the treasury of 1921 ,lO3.95.
The Comptroller's books 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 calculation. by whom or when com
mitted it is impossible to tell On the 10Th
of December, 1876, this outstanding war
rant account amounted to $I29,060.2l.
There has been presented and paid on this
account warrants amounting to $50, 930.8T,
showing that the outstanding warrants not
presented IN two years amounted to $9j,-
1884, at a time when the Treasurer was
paving all warrants on presentation. Of
the warrants issued since December, 10Th,
1876, amounting to Sl,632, 529.8l, the
Treasurer has paid 81, G27, 1882, leaving
only balance of S4,j90.SS outstanding.
The current expenses Of the State gov
eminent for the past two years amount to
SI,O44.4lAOO, or to the sum of$544OI4OO
per annum; this statement shows q reduc-
years that must be full of encouragement
to the tax payer. Further large reductions
can be made by the adoption of certain
changes recommended in this message and
in the able report of the Comptroller. The
current expense account for the years 1868
and 1869 amounted to Sl,943, 663.54; for
the years 1870 and 1871 it was Sl,5l9,-
OSS.O0; for 1873 and 1874 it was Sl,32l,-
a..
908.00.
The tax levied for the year 1873 amounts
to S223,2l2I5. Of this amount ST., 286.46
has been paid, showing balance Of $2O9,--
g25.69 not collected or paid over. Added
to delinquent list of former years, amount
ing to 1893. 10000. there Is n total Of IN
collected revenue amounting to SOP, 925.69.
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 70 postpone or defeat its collection.
This Is unjust to the citizen who meets his
obligations with promDtness, and the COM
plant is well founded that it brings unequal
and unreasonable burdens. Perfect equali-
" in taxation is impossible, but the Gen
eral Assembly can provide for uniformity in
the assessment of property liable to taxa
t.on, and for certainty in collections and in
payments.
Error in assessment IS one Of the reasons
assigned for this large delinquent list. This
can be eQualized by the County Cour5 act
ing as Board of Supervisors, and making
their action the subject of review by State
Board Of Equalization, composed Of the
Governor and other executive officers.
Another explanation Of this delinquent list
IS the failure and defalcati0n Of the col
lectors Of the revenue. In addition to the
fees paid to collectors, there is now an an
nusl loss to the State Of about onc-tenth of
the revenue paid ont in costs and fees by
defaults. | cannot understand why the
of the State should be exhausted
or lost by the laches Of collectors. Nolevy
Of taxes should be made except the precise !
sum necessary to meet the particular obi !
cations. but this sum should be reliable and |
available. This seems impossible under |
our system. Certainty can be secured by |
making the several counties liable for the |
quota Of the State tax assessed within it,
and charge the counties for the defaults, !
evasiOns and errors committed by their own |
chosen officials.
ASSESSMENT. :
The total value of the property of the