The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1900-02-27

Lat the amounts credited to .heriffs and
TX collectors. or various ~countlcs. on ac-
uut Of the general fund. aggregate So
$3.50. This Is equivalent 10 tie re
tase. FROM taxation. Of S3.4>u.s4s.tO o.
he value of real and personal property
.~~.ginalIy reported. II il therefore seen
IA while tho original reports for 1888
how II increase IN the value Of this
ropcrty Of 50. lthj.UiU OYER the year
81 there i an actual decrease in the
llue Oh which taxes Were. collected. Ac-
riding To the EgErcs here presented his
-tual decrease in value appears TO
mount 10 S114.SeS. IL connection with
eference TO release allowed on property
aluee. it may be stated that 4 summary
: the reports from the various counties
or 1898 shows the total number Of
axable polls to be 256.3p1. Of which
lumber. il i, shown. not less than %
IS We're relieved from taxation.
The increase III the taxable value Of
tiIroad property for 1859 does not APP
ear - be excessive. Under an assess
sent made II thc Corporation Commits
on the increment Of this class Of
rcpertv over the preceding year was
AIDE To appear as 80, 120, S1e.3r. Various
.ilroad companies resisted the operation
{ this assessment by process in the
curtis and TIE issue titus created is. a
Ct. unsettled. Thu existing result is that
4e cantestIng companies have paid taxes
Il the assessment made ny the Railroad
31Hmission for 1898. Such companies
did not resist the assessment made
er 1899 are thore from which .,u ii
ease in taxable V Ines is r. t.DrteG. The
arpcrstien Commission also made a.
-s-1neIt Of telegraph Companies 70.
80, which was opposed with The exist
: result that such companies paid. in
-, tax on q less value. than ii 1898.
COMPARATIVE OBSERVATIONS.
IL may tc interesting 10 Offer suIne
Imperative notes in connection with III.
s@eipt~ and disbursements OF the Pub
Z Fund FOR the .5cal year. IN doing
- it should be stated that the receipt
= derived from taxable values and l..
eIse taxes reported by the counties fu1
i3e year 1883, and have no connection
IN the existing ReYenNe Act which
IS enacted by the General Assembly
1899. The receipts from taxable values
! real and personal property, and from
leEse taxes on occupations, etc. vii
st be reported under the existing ReYe-
ne Act til the close OF tie fiscal year
ding November 2l,h, 1900. Other Tt
slfjs, such as revenue from railroad
f@ptIty, BAN stock. insurance taxes llNt
a.~. tax Oh building and loan associ0-
.unS, Fertilizer licenses tax. tax on teie-
r2ph and telephone companies, express
Inpanles, VallGGs departmental fees.
3laa ct bonds and 4 few minor matters.
re reported from the volume of busi-
iicSS and suln assessments IS We're
talntalntd III 1859. The report of Ok
'cnGlture directly represents the regular
feoursen2entS For the fiscal year.
The receipts for the Public Fund were
i,31..4 ii 50; an increase CT 500, -G33,4o
Eer the year 1893.
The Disbursements for the year were
1,o9i. 1916; en- increas Of exp nditul es
yer the year 1888 OF 1910. l54.65.
i hjle there IS an increase Of receipts
.ver 1898 Oh some taxabl" subjects. tbs
al increase is more than accounted for
y extraordinary items not connected
lth the Revenue Act or direct taxation:
Gch for example as $3.50. 80. derived
rom sale Of bonds fer payment of State
Tlson debt; SGo,25G.00 for ale Of bonds
or the purchase of farms here of0re
4ased by the State Prison; $40. 7G4.:H
@om the United States Government OF
.ccount Of the Spa~nisn-American war:
5000 from Accumulated Land Grant
und: "a ,l3I.eS Of the State Hospital
Morgantonl Fund which was on deposit
a the Piedmont Bank, ard returned to
e State Treasurer; S12, $3.50. GO from At
ante and Moth Carolina Railroad who.
az. II fact, Il semi annual dividend for
e"s, but was not reported till 1899. 1t
; seen that these items OF receipts,
.h-ch are extraordinary and not regular.
ggregate the anoEnt of $22S,55T.1f, o.
17,921.i3 more than the total increase
f receipts over 1898.
The Increase Of disbursements over
S"S IS also largely accounted for by
ems Of expenditure which are not Of all
.nnual character. and may be consider
d as extraordinary Is compared with
ne preceding Year. Among these may
e mentioned s69,552.D for session Of
re General Assembly; $40. 7O4.56 receiv-
q from the United States Government
nd disbursed on account Of Spanish
Smerican war. under head Of State
iuard. special" S12,O49.95 for Central
hospital at Raleigh. being a special ap-
ropriation for 1899; $4,000 special ap~
}roprlatlon for North Carolina ~Instifu-
on for the Deaf and Dumb and the
Sind. at Raleigh, for ~ $4,000 sp..-
al appropriation for the Soldiers Home
81 1889; $4,000 special appropriation for
he State Normal anti Industrial College
It Greensboro for 1859; $500 special
appropriation for the University Of North
'arolina for 1880. None Of the amounts,
!ere designated as special appropriations
re available for 1900, and. therefore.
hey are referred to as extraordinary dis
~'lIrsenents. They aggregate 1888. 1857.
Is compared with 1898, Other extraor-
ihary disbursements are $103. t:3}3.45 for
ay1aent Of old debts Of the State Prison.
md Soo,Uee fof maintenance of the State.
iflson for S33 but 81 question easily
present itself as to whether these two
saet named items should be considered
Is extraordinary. or should be regarded
IS annual and regular. No appropria-
5lon was made for the maintenance OF
be state Prison fer the years 1897 and
1913. and reported condition Of that e,-
enlistment at the end Of these two Years
,hoWed liabilities amounting 10
$omcthlng over 100000. The amount
y disbursements on account of these ii3-
FOR 1897 and 1898 is S1O3. 63333 il.
"r al average of more than $50, OD0 Ter
ann7lm- As has already hecn stated
fIAD- JT-,-