The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-04-07

derived a revenue of about $4,000 per an
| mum.
This provision should be re-enacted, AMI
| in addition, jury tax of Sc in every civil
suit where a jury is demanded, other than
| justice court, should be collected ana
taxed as other costs against the losing
parties.
This jury tax is collected in other states
upon the ground that a very small per
centage of the people ever have civil
suits in the higher courts, but are an
nually compelled to pay taxes for the pay
ment OF jurors and court expenses for the
| benefit of the few, many of whom from
| disposition and habit are chronic liti-
giants. Such a tax would lessen the de-
mand for jury trials, and thus save the
counties and the state
The amount arising from these Two
sources should go into the fine and for
feiture' fund of the respective counties,
and thus directly benefit the tax payers
of the counties where the trials take place.
II may not be Inappropriate here TO say
that many of the states charge a fee or
tax upon extradlton warrants issued IN
response to acquisitions from the execu-
tiVes of other states.
There are no valid reasons why Florida
should not make a charge of 50 for each
extradition warrant. to be paid into the
general revenue of the state
The inequality of assessments for pur-
poses of taxation is well illustrated in the
valuations given to bank stock. An ex-
animation of the assessment rolls of the
respective counties where banks are To-
Gated presents this inequality in an unmis-
taxable manner.
Solvent. successful banks give in their
capital stock at from Is cents on the dol
lar up, while such stock of many of said
banks would bring large premium if Of
fered for sale
To secure nearer approach to equal
ity, would respectfully recommend that
all bank stock be assessed in the manner
that railroad property is now assessed
Let the controller, with the assistance
ana advice of the attorney general and
the treasurer of the state" be empowered
to make the assessment, and notify the
assessors of the value placed upon such
stock
In this connection. Il is not improper to
state that it is estimated that the personal
property of a state, including of course
credits bonds mortgages, stock, ETC., is
about equal to the value of its real estate.
The assessment rolls of the country, how
ever, show a continuous depreciation in
the amount of personal property assessed ;
and Florida is no exception to the rule. In
1887, the assessed value of personal prop
erty In this state was $19, 357, 400 90. In 1895,
nine years thereafter, it declined to &c.
Oo6, 90, notwithstanding hat nearly one
million of bank stock had in the mean
time, been added to the assessment. This
| is about one-sixth of the assessed value
| of the property of the state and is con-
elusive of the fact that very small per-
cent. of the invisible property and wealth
of the state appears upon her assessment
| rolls. The efforts of other states to cure
similar defects can be presented to APP
| propriate committees, and the entire ques-
ton IS worthy of your most thoughtful
consideration and investigation.
Some state banks now claim that the
controller has no authority to call on
them for reports or TO examine their
books, because they have special legisla-
| tive charters.
While the question is not settled, would
| recommend that sections 2190 and 2l91, r.
s., be so amended as to bring all banks
incorporated under the general law. or by
special enactment, under the provisions of
| said acts.
Chapter 4157, laws of Florida, authorizes
| the governor, treasurer and controller Ito
deposit, subject to call. the moneys of the
state in such banks in the state as will
offer the best inducement as to interest
and security"
The law in its operation has furnished
| security for the public funds deposited
under it and has in three years, brought
in a revenue of $9,42S.l9.
If punishment by Imprisonment was GER
tain to follow the retention of public
moneys by those not authorized to keep
or use the same we would have no defal-
cations. / would recommend that the law
be so amended that where an officer fail
ed, neglected omitted or refused to pay
over any public moneys to any official or
person authorized by law TO receive the
same for more than thirty days after col
lection, that fact should be prima facie
evidence of fraudulently converting the
moneys to his own use, and punishable
by Imprisonment in the pententiary and
a fine equal to the amount collected. Z.
on March 2, 1891, an act of congress was
approved by the President, directing the
payment to the several states of all the
moneys collected under the direct tax lev
led by the act Of congress approved Aug.
5, 1861.
Under this act. Gov. Fleming received
on March s. 1892, 81, 1926, and i'm Septem-
Der, 1898, Gov. Mitchell received 1873, 1880.
making a total held in trust>by the ex-
ecutive OF the state of S3S, 1906. All of
this sum was paid out in execution of the
trust, except SS,093.SS. Gov. Mitchell for
warded TO this office, on Jan. is. 1897. a
check on the Merchants National Bank
of Jacksonville, for this balance Of
Ss.O93SS.
Claims amounting to Si,17s.4S are now
on file, but as sufficient evidence of au-
thorlty etc, has not been presented, they
have not as yet been allowed.
The time for allowing claims 20 be filed
having expired on March ?, last, the re-
mainder of the money. after deducting the
$l,17343, belongs to the state.
Gov Mitchell gave me an order on the
state treasurer for $1,000 OF Duval county
bonds held by him as collateral security
for the sum of $S.O03 IS. Those bonds are
now In the treasurer's possession await
ing the payment OF the s. .Oq3. IS.
II Is a mistake 20 enact new revenue
law az each session OF the legislature
Even when additions and changes have
been confined 20 few sections OF the law,
the custom has been to have an entirely
new copy with some slXty-fivo or seventy
sections enacted entalling extra clerical
work and useless consumption of time.
Enacting new revenue laws also tends