The Bolivar bulletin. [volume] (Bolivar, Hardeman County, Tenn.) 1865-1888, 1879-01-16
GOV. PORTER'S LAST ANNUAL
MESSAGE.
Extracts on Taxation, Finance,
the State Debt and Other
Important Matters.
Gentleman of the Senate and Of the
House of Representatives
THE FINANCES.

r
The reports of the Controller and
the Treasurer show amount Of receipts
for two years ending December 19,
1878, of 81, 900, S83,64, with g bal
ance in the treasury on the 10Th of De
cember, 1876, of S139, 1872 19; of this
amount of receipts S238, or 80 was
derived from the levy of a State tax
of ten cents for the years 1S77-78.
The disbursements for the same period
amount to $1,661,86 70, balance
$478, 346 OF, from which is to be de-
Quoted the warrants outstanding, $685.
720 %, and balance appropriated by
the FOrtieth General Assembly, but
not expended amounting to SS7, ,521 06
leaving an actual balance in the treas
ury OF 1921 ,103 50.
The Controllers books have for years
carried an outstanding warrant ac-
count which, it is believed, has no ex-
istence, and there is no doubt that it
is the result of an error of calculation
by whom or when committed it is impos-
sible to tell. On the 18th of Decem-
Der, 1876, this outstanding warrant
account amounted to S129,070 q.
There has been presented and paid on
this account warrants amounting to
$33, $50 81, showing that the out
standings warrants not presented IN
two years amounted to $50, ,129 81, at
q time when the Treasurer was paying
all warrants upon presentation. OF
the warrants issued since December
10th, 1876, amounting to 81 ,632, ,529-
81, the Treasurer has paid S1,627,-
937 80, leaving only a balance of
$4590 80 outstanding.
The current expenses of the State
government for the past two years
amount to $1,044, ,414 90, or to the
sum Of $544, Oh 90 per annum; this
statement shows a reduction Of the
current eYI ense account in ten years
that must be full Of encouragement to
the taxpayer. Further large reduQ:
tions can be made by the adoption of
certain changes recommended in this
massage and in the able report of the
Controller. Current expense account
for the years 1868-69 amounted to 81,
943 ,663 "a; for the years 1901 it
was 81, ,519,O88 80; for 1874 it was
81 1924, ,934 CO.; for 1875-76 it was ST.
| 27S, 90S 90.
The tax levied for the yerr 1878
amounts to 1928 PIP 10. OF this
amount S13,28 46 has been paid,
showing balance Of 5000, ,926 90 nos
collected or paid over. Added to the
delinquent list of former years, amount
ing to $493, 900 90, there is total of
uncollected revenue amounting to
1902 ,925 80. A large portion Of this
sum has been due for years, and main
ly from the large taxpayers who avail
themselves Of the laws delay and OF
expensive litigation to postpone or tC
defeat its collection. This is unjust to
the citizen who meets his obligations
with promptness, and the complaint is
well founded that it brings unequa.
and unreasonable burdens. Pertect
equality in taxation is impossible, bu
the General Assembly can provide fol
uniformity in the assessment OF proper
ty liable to taxation, and for certainly
in collections 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 a Board o
Supervisors. and making their actor
the subject Of review by State BoarC
of Equalization, composed of the Cover
nor and other executive officers. An
other explanation Of this delinquen
list is the failure and defalcatiOn 0
collectors Of the revenue. In add
ton to the fees paid to collectors, ther
is now an annual loss TO the State 0
about one-tenth of the revenue paiC
out in costs and fees and by defaults
l cannot understand why the revenue
Of the State should be exhausted 0
lost by the latches Of collectors, n
levy OF taxes should be made excep
the precise sum necessary TO meet tn
particular obligations, but this sun
, should be reliable aLG av; liable Til
2 seems impossible under our system
, Certainty can be secured by maxim!
' the several counties liable for the quo
ta Of the State tax assessed within il
E and charge the counties with the de
2 faults, evasions and errors committe
4 by their own chosen officials.
|, ASSESSMENT.
e The total value of the property ,
the State assessed for taxation for tn
{ year 1873 amounts to S223, ,212, 155
: showing a decrease since 1877 of g13
696, ,695. The personal property a.
sessed for the year 1873 amounts t
con or oO0 I, 1S-S tbo ,,,,r ,F II