The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1915-03-27

balance in the state fund has. num-
Der of times in the past, been less
than the amount to the credit of the
blank appropriations carried in it.
This condition obtained and was un.
derstood by the tloard of public
works when they transferred from
the state to the school fund in 1913.
and also in 1914. The board of public
works in creating this temporary con-
dition, had no thought of diverting
these funds for any other purpose
than that for which they were provid-
ed but took such action because the
interests OF the people OF the state
could be best served in so doing. No
claimant against these special funds
has suffered because of such action,
for the reason that there have always
been and now are sufficient funds re-
tanned to meet, proper acquisitions
made on these blank appropriations.
THE legality as to the use of part
of these funds had not been question.
ed by any member of the board Of
public works. but it was thought at
this time we had better secure the
opinion OF the attorney general on the
question. The attorney generals
office was called on the 18th of March,
and the assistant stated verbally he
thought these funds should not be
used for the ordinary expenses OF the
state government. I acted upon his
opinion at once, which accounts for
the $105,000 of the deficit.
THE other 100000 was borrowed
by the board of public works some
time ago and placed in the state fund
and thereby became part of the state
fund. The board OF public works pass.
ed an order on the 18th of March to
pay back the 100000 borrowed as
soon as sufficient money accumulated
in the state fund to do it. Then it
was that the auditor stopped honoring
acquisitions made upon him. from the
fact that there was no money to pay
them in the state treasury.
These facts, however, do not alter
conditions. This same condition
would have existed before, as l have
stated, had the question the attorney
general decided on the 18th of March
come up several months before. The
facts are, had not the tax commission
err and other officials written letters
before the first of the year to the sher.
IFS and assessors urging them to pay
into the state treasury money in their
hands not yet due the state, which
was responded to so literally in De.
cember, the state fund would have
been exhausted in January, last.
There would have been no money in
the state fund to pay the expense OF
the state government and the ex.
penses made necessary by the legisla.
tive session.
Due to Change.
Concerning the deficit of June 80,
1913, wish to say that this deficit
was very largely due to the change
in the fiscal year. The legislature OF
1913 changed the fiscal year which
ran from October l to September 80
to the period from July to June 80.
'.In July the license money received
from salons was due and payable;
the license taxes on the charters Of
corporations were due and payable on
July l and on the same date the auto.
mobile license money was due. While
a part OF these license taxes were paid
prior to June 80 In the fiscal year
1913, the great bulk of this revenue
was nto paid into the treasury until
after the close OF the fiscal year which
ended June 30. leaving a deficit in the
treasury at the end of that year, but
in the early days OF the succeeding
month OF July there was again com.
Portable working balance in the treas
ury. Had there been no change In
the fiscal year there would have been
q balance in the treasury Of S273, 922.11
on September 80, 1918.
1.-THE board OF public works has
been Informed and the members have