The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1881-12-01

tie Green c0nsois should, at as early ;
date as practicable: be all converted
; into Browu consols. This process i:
! going on steadily, but not as rapidly
as the mutual interest Of tie partie,
! would seetb IL warrant II is worthy
o: your consideration whether this
should not be hastencd by Sorie action
On the part of the General Assembly
giving notice that interest, after date
to be fixed, will be paid ouy upon
Brown cUnsols
REVENUES AND EXPENDITURES.
The revenues of the State for cur.
rent expenditures are derived from
phosphate royalty and the general tax.
In the last year the royalty paid into
the State Treasury has exceeded any
previous year. amounting to sl2l ,54l,
aud it is probable that the improved
condition of that Interest will continue.
beg to call your attention to the well
considered aud valuable report upon
this subject Of the special assistant,
Mr.. E. L. Roche, forwarded with the
annual report of the Commissioner Of
Agriculture. The report of the Comp,
troller General, to be submitted to
you, will show that the usual and or.
diuary expenses of the State govern
meDt not betrayed by the phosphate
royalty can be met by tax levy of
but l 40 mills on the dollar The
levy for Interest on the public debt, 2
80 mills, is to be added, thus prakjng
general tax levy of 3 . 10 mills.
When these revenues reach the Treas.
ury they are disbursed in every case
under the sanction of your appropria-
tion by heavily bonded officers, with
eiaborately provided checks one upon
the other, aul a monthly exhibit is
made in the public press Of their
transactions. You will permit me to
again call your attention to the singu.
lar contrast in the management Of the
County finances. The taxes collected
and disbursed in the Counties are the
constitutional school tax Of 2 mills,
the ordinary County tax Of 3 mills,
and in many cases extraordinary taxes
for railroads or other County improve.
ments, the total being considerably in
excess of the amount that reaches the
State Treasury. The County Treasu
rer collects and retains in his hands
these County funds, and is, in regard
to their disbursement, merely the
cashier of the County Commissioners
In his annual accounting before the
County Auditor the order of the
County Commissioners drawD in &C.
curdance with the forms of law. is his
sufficient voucher.
Upon the County Commissioners
rests the responsibility of the faithful
and judicious expenditure Of the fund ;
and they are practically subjected to
little or no supervision. 1t IS true
they are required BY law to report to
the Comptroller General detailed
account of their transactions to be
laid before the General Assembly, and
it is the theory of the law. For the
present year but seven of the Counties
have forwarded their accounts in
time to be printed with the Comp.
troller's report. Others will perhaps
be laid before you in manuscript dur
ing your session, and others will rot
reach you at all. The General As
seubly does not, and necessarily can
not, efficiently discharge the duty im-
posed, neither CAP any central State
auditing chicer, should the duty be
transferred to him. Your experience
and judgment will find the proper
remedy There can be no more eff
cient supervision Of the management
Of public funds than that by those Of
the locality in which they are con-
tributed and in which they are ex-
pended. l renew the suggestion that
the grand juries Of the respective
Counties be charged with the duty
of examining and auditing the &C.
counts of the County Commissioners,
and these accounts be published in
detail in the County press for sufi-
cient time before the session of the
court to bring them fully to the at
tention Of the taxpayers. The Com.
missioners should afterwards forward
these accounts to the Comptroller Cen
eral, to be by him, embodied in his an
nual report as statistical information,
and they should still be required, as
now, to submit to the General Assem-
bly, estimates of supplies upon which
to base the annual County levy.
THE PENITENTIARY
There can be little doubt that the
most desirable management Of a peni-
teutiary is that in which the inmates
are kept within its walls, and employed
in industries which would at least
make them self.sustaining. The penal
and reforuatory discipline which
should adhere to the institution, as
we'll as considerations of health and
humane treatment, would be thus best
subserved The present Board of
Directors have kept this leading idea
steadily in view, and have made con.
siderable progress in that direction.
For the present, however, and for
some tune to come, unless the main
tenance of the convicts is to be 4
charge upon the public treasury, the
employment of a portion of them be,
yoDd the walls is necessity. In this
event they must be utilized by the
State engaging in enterprises which
would proftably employ them, or they