Birmingham state herald., 1897-05-13
Montgomery, May 10, 1897.

Editor. of Nor tgomery1 Advertiser.
 Dear sSir-The free use of my name
 by the several "dailfes in connection
 with a copy of the monthly statement
 furnished, the, Guntersviiie Democrat IS,
 I hope, sufficient excuse for asking the use of your columns in order that many curious readers may be correctly fn- formed.
 I am clerk in the state auditors office. Auditor White has iptrusted to me a general ledger, kept by double en- try, system of keeping accounts not heretofore used in the office; he has a statement made from this ledger at the end of each month showing the op- erations of the fiscal year to date. These statements include the receipts and dis bursements and also the standing of the general fund and each special fund, as well as each appropriation. They do not include liabilities of the state, the amounts of which have not reached the ledger, and the expenses and oblige lions due, say on April 1, did rot reach the office instimcl for them to be included in the liabilities set firth in the statement rendered at the close of business March 31. -A
 I furnished a copy of the statement made at The -cfuse of business March 31. to the Defnoctat, and the copy fur nished does not ,purp6rt to be a sfate- ment of the finacial condition of the state, as such a statement should. in my OD1ui0u, TepTES5SIps all ISsOuICSS diid di liabilities; rbue 1t represents the condition of the treasury, the resources of which can be cash only and. it's liabilftes-ac- crued obligations, I set out as resources
 cash only,- and as iabilitfes-amounts due special funds, and the general fund
 which is all that is needed 10 furnish the information necessary to the auditor. The deficit of October. 1898. referred to by the Democrat. includes only the de- fciency of cash in the treasury to meet the liability of the stat to its special funcs--It is a-faet- that the state on De- tober 1, 1896, lacked to a certainty S326,- 900 in round numbers of having any money at all. for it owed the special fund that amount after deducting the cash on hand. I have mol esqmated the amount it owed which was net entered or pre- sented~eH--that.-d date. The statement of April shows $15. 900 in the general fund, and that Ia all the S.ate had in cash to meet its dues on Aprdl 1, the amounts of which were not entered or presented at the close of business March 31, unless 1t used money belonging to special funds. I had no thought of this statement fall ing into the hands Of people too ignorant to understand or to even consider it, with a view to be Informed by tt, but a3 it Ina s found its way 10 this class. I will under take to enlighten them, to the extent of preventing the use of my name ei. least. I will say the notorious statement of mine was made out and sent to the Democrat early in April, and was not published dntil alter May 1.-the cause of delay Is known to the editor I told
 the Democrat that the state had dis
 charged the deficit. of October 1. 1896. and the statefnerit included the items which
 would show clearly the Hfaning of the word deficit. I also said 1t would dis charge its present liabilities to special funds and have, say, s15.000 10 pay on appropriations as spresented and earned but I said .rIotning about liabilities which had not reached my ledger. I have no disrespeet for MT Nicely or the Dem- ocrat and don't desire Ito be so under stood, but w4fat right tfas any paper to take the "gleanings" of other newspapers to establish the tnaccnracy of a duly au- thorized and properly considered report of state officer. who should and prob- | ably does know more about the finances l of the s*ate than any other man in it? l While tho papers which quoted the l Democrat may adopt any method they see proper to- enltertaan or misiead their l readers, they Airave ufot the right to at- l tempt to use me or my acts to prove the errors of the auditor's statements, with l out givingato .tlfe spublie my reports ol
 sta tatements in fsIll and allow them tc judge for fhefhse4vess- made the state
 ment rep0rtings theSssereat deficit" or | January 1 also. and while 1t seems be | yond thee cofnprehenston, of many. it il | nevertheless true end correct. and the on.
 furnishedst the Democrat is also correct 1 am resBectfufiy,
 (SignedJ sHpEH. B. HENRY.