The age-herald., 1901-01-30

ministration I believe this can be >done. On the contrary the repeal of the law, without some similar substitute, is likely to leave the machinery for collection of the revenue necessary to meet the appropria- tions and demands of the State so inef- heient as to cause a serious deficit, con- dition that no thoughtful citizen would de- sire to see. I am not weeded exclusively to the back tax commission law, though, not being wholly untried, it seems to me to be the most feasible legislation now in sight. Perhaps, in your wisdom, you may devise an efficient substitute. If SO 1 will cordially second any effort you may make; but that something must be done is not an open question.
 The Treasury.
 .The General Assembly, before its ad- journment for the recess, appointed a com mittee to investigate the condition of the treasury. l cannot know what will be the report of that committee, but l doubt not that when that report is made the force of the suggestions hereinbefore made will be manifest, and l. therefore, invite your very serious consideration to the condition of the finances of the State.
 As accentuating the gravity of the situ- ation, 1 call your attention to the fact that the auditors statement of assets and lia- bilites at the close of business September 30. 1900, discoSes deficit of $184, ,564 22 Since that time there have been very large ap- propriations passed, which, if his estimates correct, even if the taxable values are maintained, will cause that deficit for the present year to be considerably increased Besides, owing to error in the revenue law passed by the General Assembly, there will necessarily have to be refunded large amount of license tax that has been paid in which increases the amount of the dis bursements.
 '''ro go a little more into the details of 4l, Ct,N, nt suming the duties of the office l requested one of the State examiners to prepare me a statement of the apparent condition of the treasury and l give to you a part of the information I obtained from him for your consideration;
 The Auditors Report.
 ''The auditors report for the fiscal year ending September 30 1900, shows a deficit, as before stated, in the State treasury for that year amounting to $1S4,564.22. The available cash at that date, as stated by the auditor, amounted to $620, 767. .6S, liabili- ties amounted to $75l, 90 and estimated liabilities to $54275 making total of lia- bilities of $S05, ,331 90. Deducting the avail able cash from the total liabilities, the de- ficit is shown to be, as before stated, $lSf,- 564 .22
 Further, the auditors estimate of re- ceipts for the fiscal year ending September 30, 1901, is $2,547,5O0 His estimate of dis bursements for the year is $2,5269lO, show ing a balance of receipts over disburse- ments of $20530. So that, according to the auditors report, the estimated dehcit Sep tember 30, 1901, will be $l64,O34 22. He bases his estimate of receipts from taxes on real and personal property, based upon valua- ton made last year, amounting to $266, ,S93,2SS, which, for general purposes, With the tax rate of five and one-half mills, will produce taxes amounting to $l l467,972.92.
 ''The auditors estimate of general taxes that will reach the State treasury, 1t will be seen is S1, ,3SO 900, which is about $2S,575 in excess of receipts from general taxes last year, when the valuation from which collec- tions were made was $25S, ,960 4S7.H; that Is, valuation of $,932 800 less than the present year.
 ''The auditors estimate of. receipts from licenses this year is $155, ,000 The receipts from licenses for the year ending September 3O 1900, were $205 .09; for the year ending September 30, 1S99 they were $lS2o4506, and for the year ending September 30, lS9S, they were $15S, ,3048S. But the revenue law or February 23 1899, having been declared un- constitutional by the Supreme Court, the General Assembly passed an act, approved December 13, 1900,@ to refund and pay back certain State and county license money, collected under the void act. The exact amount necessary to be paid under that act I do not know, but it will amount to a con
 
 Larger Appropriation.
 "The auditor, of course, made his esi- mate of receipts and disbursements for the current year under the laws in force at the time he made it, the present General As sembly however as before stated, has in creased the appropriation, which will de- mand a corresponding increase In the dls- bursements for the current year Some of those appropriations consist of an increase of S10O0OO to the public school fund; $65, ,ooO in aid of the Girls Industrial School at Montevallo, payable in three installments, the last installment of which IS payapie July 1, 1901. Another appropriation IS the | sum of $15 900 for the Industrial School for | White Boys for the two years beginning January 1, 1901; $10000 of this latter appro- priation, however, is made for the year ending December 31, 1901 Also $25,OoO for l the benefth of the Alabama Insane Hos- pitaI. payable in different installments, l s2O GOO of which is to be paid during the l current fiscal year. Also an appropriation of $1OOO0 for the repairing of the buildings and grounds of the State Normal College at Florence, of which 5000 is payable Tn January, 1901, and 5000 in January, lso2. Also appropriation for 200 copies of James | J. Mayfield's Digest of Alabama Reports. l Also several other smaller appropriations. | the financial condition of the State | at this time under existing laws, without several of the smaller appropria-
 
 Deficit as shown by auditors re-
 port, above stated ....... .$164, ,032. 22 Additional sum appropriated for
 public schools .......... ........ 100, 900. % | for White Girls h.
 dustrial School .......... ........ 65,OO.0O l for White Boys h.
 dustrial School dhis year) 10000. % | Appropriation for Insane Hospital
 (this year) ........ 20,OoOW Appropriation for repairs of Nor
 nal College at Florence dhis
 year, . ...... .... 5000. GO |
 Total deficit .......... .$364, ,034 22 |
 ."This seems to be the condition of the | treasury, according to the estimates, not | including, as above stated several smaller appropriations, presenting condition of | affairs that may well challenge the serious consideration of the General Assembly, To | this amount must be added the cost Of holding the constitutional convention, ap- proximately estimated at $50,000 and also