The Aberdeen examiner. [volume] (Aberdeen, Miss.) 1866-current, 1883-02-22
The school Fun d-AuditOr Gwfn's
VindicatiOn.
JAcKsoN,M Miss, Feb. 5,1SS3.

submit as correction OF articles ap-
pearing in your editorial column, un-
der caption, els there State Ring ?"
in the issue of the 2nd inst:
Under our State law it is the duty of
the Auditor to distribute the $500, 600 of
State School Fund to the various County
Treasurers on the first day of January
each year. 1t is now month past that
period and MIR. Ross has not received
Noxubee county's distributive share of
| that fund yet. Mr.. Ross was compelled
to suffer the humiliation of requesting
Superintendent Page to withhold the
school warrants for the month of Janu-
ary as he could not pay them because of
the failure of the Auditor to perform
his duty, and MIR. Ross did not wish that
speculators should prey on the teachers
who, If the warrants were issued, would
be compelled to hawk them on the curb
stone.-[Mississippi Sun.
BY reference to statute you will
observe your statement of law is
incorrect and conclusion deducted
therefrom consequently erroneous.
The law in reference to the Auditors
duties in the distribution, is as follows
(see section 725, Code of 18SO) "The
Auditor of Public Accounts shall an
nually, on the second Monday in July
and January, or failing therein, as
soon thereafter as practicable, distri-
butte among the several counties of
the State all the common school fund
available for that purpose, said distri-
button to be pro rata according to the
number of children in each county
respectively. Said distribution shall
be made by the issuance of Auditors
warrants on the treasury, payable to
the Treasurers of said county" AS
condition precedent to said distri-
button, it is the duty of Chancery
Clerks, to report amount of fines and
forfeitures (Which is part of the school
fund.- paid to County Treasurers, in
order that they may be charged with
the amounts retained, in the general
distribution. (See section 2173, Code
1SS0.) 1t is not practicable to make
the distribution until e,ery Chancery
Clerk has reported. AT the date of
your last issue, all the reports had
not been received. The last county
reported on the 3d, thus precluding
an earlier distribution. The reports
all being in, it is then necessary to
calculate for the seventy-four coun-
ties their pro rata share of the amount
reported by the State Treasurer to be
distributed (for you must certainly
know that the money is in the vaults
of the Treasury and not in the hands
of the Auditory and then all sums
must be deducted from the pro rata
share, retained by fines and forfeitures
as shown by the reports above alluded
to. You will see that this requires
some little time, as it necessitates an
examination of books as proof of cor
rectness of calculations made. 1t
will also be remembered that this is
to be done at n season when most
business is to be transacted in the
office, yet, these calculations are
made and statements of amounts due
each county, with blank receipts have
always been issued within two or
three days after reception of last
report from Chancery Clerk of the
amounts retained. So soon as these
receipts are signed and returned the
warrants are issued and forwarded to
County Treasurers, whose endorse
ment of same is necessary to authorize
Treasurer to pay same. BY reference
to concluding paragraphs, of section
724, Code 1880, you will observe it is
the duty of the Auditor to send or
distribute warrants, not money.
The railroad tax is due State 18th De
cember each year. N0xubees distribu
tive share NJ. u .. tax Is something over
one thousand dollars. Mr.. Ross did not
receive this sum TIL few days ago and
then il was not sent rs he directed. but
in a manner to cause delay in the cashing
of the Auditors warrant by the State
Treasurer er.-[Mississippi Sun.
You will observe by reJerence to
Code of 1880, section 60S, you are in
error as to the time when the railroad
tax is due. Railroads are required to
settle their taxes on or before the
31st of December in each year. The
rule of this office is to send out state
ments of amounts due counties to the
Treasurers as soon as possible after
the tax is received at the Treasury,
land right here permit me to say,
most of this tax is paid direct to the
Teasurer) and when these statements
, are returned receipted, warrants are
, issued, and forwarded to the Treasu-
rers. In the instance cited the state
ment was sent out not later than
January 9th and on the 8th-as
shown by my records s-the warrant
was issued and forwarded to Mr.. Ross
on the 9th. Complaint is made that
; warrant was sent instead of curren-
cy. The money being in the State
Treasury the Auditor could only give
his warrant, he had no authority to
indorse for the County Treasurer. II
was impossible to send the money
he could only send warrants. While
it is not clear that the railroad tax
should be paid into the State Treasu-
) ry, ] elect to do so, because it is the
only mode by which the Auditor can
be charged with the money, and
being in the treasury, can only be
proven by Auditors warrant, and for
this warrant he must have the receipt
of the County Treasurer before deliv-
cry, because such receipt is his only
voucher for the issuance of warrant,
and the law requires him to have a
: voucher for every warrant issued.
At the Last session of the Legislature q
bill was passed requiring the distri 'ution
of Il fund amounting to upward of $1,000
to the various counties for the erection
of school houses. This statute is inanda-
, tory and yet the auditor has never taken
any steps TO execute the law in this par.
ticular. No one knows where that 6,OOt
| il, or who is the beneficiary of The inter
est it ia presumed to earn.-tMisslssipp
. Sun.
The sl8,l14, so alluded to was paic
, into the State Treasury by Governo
J. M. Stone on account of what il
known as the two and three per cent
-