The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1888-03-22

L
In 1888, 623, ,430.98
In 1854, $40, ,245.2
In 1885, $50, ,552. 80
In 1886, 671 1855
In 1887, 953,037.33
The Constitution of 1868 required
the proceeds of the sales of swamp
lands and the receipts from fines, for
FIXTURES, penalties and certain other
funds to be invested as an irreducible
fund, the interest of which alone was
to be used for school purposes.
The Constitution as amended in
1875 while still requiring receipts from
the same sources to be used for school
purposes, gave to the General Assem-
bly, the power to distribute all school
funds to the counties for immediate
use. In 1876 the General Assembly
enacted that the irreducible fund
should be retained but that it should
not be increased except by the items
mentioned in Art 8, Sec. 4 of,the con-
stitution from which nothing was re-
ceived except from the sales of public
lands, and but little from that source.
In 1881 the General Assembly di-
rected that this fund should be distri-
buted to- the counties, and consequent
ly in August 1881 distribution Of
S114, ,SS3.25 was made, and in Novem-
Der 1888, another of S74,44S.75 was
made. These amounts were used by
the county school authorities during
the years 1882, 1888 and 1854 and
swelled the amounts applied dur
ing those years to school purposes, as
will appear by the figures given above.
The question is frequently asked
why the counties now get no money
from the State fund. The answer is
that the legislation now on our statute
books does not contemplate putting
any money into the State Treas ury
for schools, except such as comes from
tax on acts Of incorporation by the
General Assembly and from the sales
of public lands. Receipts from these
sources have as yet amounted to very
little. Our statutes leave all other
school funds in the counties whore col
lected to the end that they may be used
as rapidly as possible. 1t has not been
thought wise or proper for this poor
generation to attempt to accumulate a
permanent school fund.
During the years 1871 and 1872
there was tax of 81 cents on the
500 of property after 1872 and until
1881 the tax on property was 81 cents
on 500 of property, and after 81 it
was 129 cents, at which figure it now
stands.
In addition to this general property
tax the constitution applies at least
three fourths of all poll tax, both State
and county to school purposes, which
amounts to an average of about one
dollar and fifty cents (when the limit
of $500 is reached the exact amount
is 81 500 on each poll that is collect
ed
The statutes apply now, and have
for years, the fines, forfeitures and
penalties imposed by the Superior
Courts and Justices of the Peace, most
of the receipts from liquor license Gall
except from the wholesale license), re-
ceipts from auctioneers, estrays, arti-
cles of Incorporation issued by County
Superior Court Clerks, and tax on
dogs.
From these sources our school funds
so far as they are levied by the Gener-
al Assembly, are derived, and the
funds are not put into the hands o.
State Treasurer, but all are retained
in the counties where they are raised
In counties where the State taxes
| levied in the revenue law and not in
the school law, and the county take:
levied by the commissioners, including
school taxes, do not amount to more
than 66s on 500 of. property, ano
i $500 on polls, the commissioners are
required to levy enough tax, in addi
tion to the funds secured under thu
| general State levies as above mention
ed, to continue the schools four months
per annum.
In mo st counties, however, aftel
| providing for county expenses, th'
commissioners find no margin left fo
application to schools. Prior. to tn
Supreme Court decision in Barksdal,
VS.. Commissioners of Sampson county
SO N. G. Reports, the commissioner
were required to have four month
terms whether or not they exceeded
66s cents tax on property and 500
on polls. 1t will be noticed that tn
receipts for 1887 were S23, ,263 98 les
than they were in So, while the law
we're the same. The fall off in re
ceipts is to be attributed to the decision
referred to and the failure, / think, @
an unusually large number of person
to pay their poll taxes.
Some commissioners are now so man
aging county matters as to apply Al
thepoll tax to schools, while other
fiud that for ordinary purposes the
do not need the full margin of "a l.