The daily phoenix. (Columbia, S.C.) 1865-1878, December 02, 1874, Image 1
MILLINERY.
PRICES SEDUCED of. La
, dies', Misses' and Children's
BONHBT8, HATS. CAPS,
RUITS, UNDEttWEAB. Fnr
1 Sets. Cloaks, Worsted Goods.
Hair.Oorsets, Zephyr Worated
and other articles too numo
rone to mention; .also, Bazar
Patterns. La?iea will please
cull and see for themselves at
Nov26 MRS C E. BEFD'R.
(1IGARS! DIMS! CIGARS!
THE friends, patrons and public at large
are reapectmlly notified that in conse
tpaenco of too largo demaud for my favorite
brands of Cigaie, I have been compelled to
opon another branch
In the Columbia Hotel Rotunda.
My Betail and Wholesale Department
are kept in full force, to meet the demand
All friends from the country are invited to
Inspect our Faotory, at No. Its Main street,
throe doors below the Wbeeler Houeo, sign
of Indian Chief.
Nov 10 Mi SULZBACPEK.
GOVERNOR MOSES
In changiug tbe Commissioners of Elec?
tion, desorves tbe united thanks of every
lover of peace. THE PROPRIETOR OF
THE INDIAN QUEEN HEG Alt STOKE, in
introducing the, FIVE CENT MANILLA,
deserves tho commendation of every lover
of the weed, as
ON THE
Day of election, the peoplo flock to tho
polls, each to deposit their ballot for their
favorite candidate, so do tho many consu?
mers think to this popular resort to obtain
this FAVORITE BEGAB. Lot it be under
utood that we are not on tbe
WAR PATH
Against other dealers, we merely claim
that the Begar offered by others Is lar IN?
FERIOR to that sold by the
INDIAN QUEEN CIGAR STORE,
_Hov 1 105J Assembly Street.
CAROLINA
Lumber Manufacturing Co.
JOHN C. MALLONEE, President.
Thos. Bonjtell, Sec. and Treas.
WHOLESALE and retail dealers in all
kinds of Southern and Northern
LUMBER, FLOORING, CEILING and
other kinds of WORKED LUMBER mado
u specialty; Shingles, Plastering Laths,
Vegetable Boxes, Ac, Ao. Office and
Works, Hor)beck's Wbarf.near North-east?
ern Railroad, Charleston, S. C, and ?3
West Gervais afreet, Columbia. 8. O.
E. MORRIS.
Agent at Columbia, S. C.
N.B.?Special arrangements have been
made with tbo railroads for delivering lum?
ber_ Nov 19 loin
New Hooks, at Bryan's Bookstore.
TCT?hKIMG to Win, a story for girls,
Mistress of the Manne, by Dr. Holland,
author of Arthur Bonnycastle, 51 50.
A History of Germany, from the Earliest
Times, bv Charlton Lewis, $2 30.
Manual of Mythology, Greek, Roman,
Norse, Hindoo, Egyptian and Ola German,
by Murray, $2.25.
Prairie and Forest, tbe Game of North
America, with adventures in their pursuit,
by Qillmore. tl 50.
Health and Education, by Kingsley,} 1.7-'.
Hogarth's complete woika, in throe vo?
lumes. The Wild North Laud, by Major
Butler, with plates, $2 50. History of Clubs
and Clnb Life, London. Book of Wonder
led Characters, with portraits. Tho Slang
Dictionary, historical and anecdotal.
Homes and Haunts of the British Poets,
London, and other now hooks. Nov 1
CARRIAGES AND WAGONS.
I HAVE now
?on hand a very
?hRUd.iomc as-e3i
eortment of
BUGGIES.
ROCK AWAY-.
BAROUCHES.
CAKK1AGKS.
HARNESS.
WHIPS,
Ac., Ac.,
il ny o'fi as well as ol Xorth+rn manu?
facture, and of handsome style und finish.
ALSO,
A full stock of the leltbrdted MILLBURN
'VAGONS, which have given piioh universal
satisfaction. My prices have been greatly
?educed, and all vehicles sold are irarra tiled
for twelve ruontht, and any defect in work?
manship or material will lie made good to
i he purchaser or. SiVldiuo the Cvhb'le to my
Carnage Manufactory.
Nov 10 JOHN AGNEW.
j07Main St., Next to Wheeler House.
ks'i ,ni,isiikd IN 1*43,
AND STILL IN THE FIELD.
WITH
A LARGE und well se?
lected stock of ami cla?s
FURNITURF, Parlor, Bed?
room and Dining Room
Bets, which will bo sold as
low as any house in the eouatry lor cash.
Nov 10 _M.U.BKRRY.
aflL* *
a
be
SJE WELER,-:
Has oiiihaud a large stock ol
fcroidand Silver Watches and Clocks,
DIAMOND RINGS AND PINS,
Vine Jewelry lti Whole and flu If Mela,
Kilver lud Plated Ware,
flonae-FurulsliIng Good*,
K?nrj Uooda In Variety,
Military Goods? Stork Complete.
N.B. I have on band a large stock of
ENGLISH GUNS, breech and mnz/.le load
eg, and will sell at reduced prices.
Wishing to red?.ce my whole stock, I will
noil, until January next, all goods at re?
duced pricee.
WATCHES AND JEWELRY repaired in
me best manner and warranted.
Hoy 8 2m o
Watches, Clocks, Jewelry,
SILVER AND PLATED WARE,
SPECTACLES, EYE-GLAS8E3, ETC.
b
IHAVE a large stock of the above on
hand, and will sell them at the lowest
cash pricet. Ail goods warranted as repre?
sented.
BW Watches, Clocks un? Jewelry re?
paired and work warranted,
GEO. BRUNS,
Oct 27 Columbia Hotel Block.
Bnbacribe for the Pbconix.
"J
BY J. A. SELBY. COL
Ol *j a. n, it .
The Laurel Street
GROCERY ESTABLISHMENT
T*3 now open to tbo pnb'i", ofTerin^ tlie
L GUKATE8T INDUCEMENTS known
to the trade. The proprietor is ho con 11
denlof the superior merits <>l hid gtiodsthat
he asks no discrimination in his favor as
compared with anything in this market; so
that you can at once cne.oumue Southern
industry, and at ttie same time directly
servo your interest, by pnrcliSHin^ from
this reliable house. Oflcrin? every reason?
able facility to cuotomers, I beg an humble
sharo of public patronage.
Deel JO UN E. GYLKS, Agent.
Governor ( IiiuiiIm i lulu's Inuugtll ill
fkllow-ClTIZENH of the SrSATK AM)
lloesK ok Kr.PiiESESTATiVKs: 1 bavo ap?
peared before you tu-day, to asi-umo the
oflice of Governor, and to stato my views
of the action and policy on the part of onr
Stalo Government which will best promote
the pnbiic welfare. Our recent political
canvass presents ono or two aspects which
aro aignitlcant of the will of tho people.
Tbo two partita wh'ch sought supremacy
were equally emphatic in their demand for
thn correction of existing abuses in the ad?
ministration of our government, and both
presented to tbo public tho H?mo platform
of principles ami policy for the future con?
duct of public, affairs. Tbo remarkable
epentaclo was thus presented, among a
people hitherto considered most widely
divided in their political sympathies and
aims, of au absolute identity of sentiment
upon all tho questions which were present?
ed to tho public by either party. It is true
that a largo minority of our citizens did
not take part iu either ol tho political rein?
ventions which presented tho respective
j candidates lor State omccrH, yet in the
election wherein tho total number of votes
cast was more than 12.?ti? greater than in
any previous eleclion since 18f.K, onlv two
parties appeared, both of which pro tossed
to seek similar onds by similar moans. The
result in that wo who have bet n elected to
oflice, are united in tho general objects
winch wa seek and tho gem r tl muthous by
which those objects are to be reached.
Without intending to over-state the extent
to which our recent party combinations
haw bound us in respect to our future
action. I co igratulate all out people upon j
tho substantial harmony of purpose which
now prevail!). 1 take strength und hope
(mm that fact. If we are honest in our
professions, I cannot lind myself in an?
tagonism to any member of the executive)
or legislative departments ol our govern
meut, except upon mallei's of detail iu >-Ar
common pursuit cf the same ends. 1 reel
boil ml to aay that, until experience shall
correct me, I shtll rely f ir support, in the
course which I intend to pursue, upon J
those members of tho General Assembly!
who wero opposed to mein thn recent po ]
liiical contest as confidently as upon tlioiii!
wno who favored my election. The puiu
mount duty before us may bo stated to be|
the practice and enforcement of economy
ami honesty iu the administration of the
government*. Fortunately our evils are
chit lly evils of administration. Our State
Constitution commands the undivided ap?
proval of our people. The body of our
statute law is behoved to be, in general,
just and wise. Tho present demand is lor
a faithful application and enforcement ol'
the existing .Constitution ami laws; in a
word, good administration. Wise states?
manship aims at practical results, and
concentrates its strength upon those mea?
sures which are of prime importance . 1
must bo pardonod if t omit t'i catalogue
all the matters cf publitt interest to which
consideration must bo ejveu by the Gene?
ral Assembly,and confine my attention! to
those topics which appear to he most press?
ing.
Our earliest and most earnest attention
should be directed to the subject of thu col?
lection, appropriation und diphniiement of
ho public funds. These matters are fund?
amental. Gnr recent experience teaches
us that a government cannot be strong In
popular esteem which adopts unjust mo?es
of taxation, imposes unnecessary taxes, ex?
pends the proceed-' of taxation upon impro?
per objects or in undue amounts, or perm its
loose and reckless method* in the disburse?
ment of public funds. Our present tax
Bystem grows out of the provisions of the
Constitution which are contained in Article
I,Section HO, and Article IX.Section l.The
leading features ol the system are an mi
calomn valuation and a uniform and equal
rate of assessment and taxation of all pro?
perty, real, personal and possessory, with
certain specified exceptions. Under exist?
ing laws the tax-payer is required to make
a statement, under oath, annually, to thu
County Auditor, of all his | roperty subject
to taxation, anil to value the same "at its
truo value iu money," or "usual selling
price." It is tho dnty of tbo County Audit?
or to state opposite each tax-paver a name,
in the return made by him, any amount
which he beliuvoa ought to tie added to the
valuation to be made by tho tax-payer, and
to i>ivc notice of such recommendations to
thu tax-pa >er-. The returns are then sub?
mitted to a ( onnt v board of Equalization,
composed of the County Auditor, Counts
Treasurer and "three intelligent tax-pay
iu(j citizens," to be appointed by the Cir?
cuit .!uok<". This b??id ?li- FCqUirod >G
equalize the valuation made by the tax?
payer by raising tho valuation of such pro?
perty as, in their judgment, has been re?
turned below ita true value, and by reduc?
ing the valuation of such as, in their judg?
ment, has been returned above its true
j value; but they are forbidden to reduce tho
I aggregate value of the rual and personal
property of tho Connty below t he aggregate
value as returned by the County Auditor.
Under the construction placed upon the
law by tho present Comptroller-General, in
which I concur, the aggregate valnation of
personal property in any County ii abso?
lutely fixed by tbo tax payers themselves.
The County Board of Equalisation morely
equalize tho valuations of any specific per?
sonal property as compared with the ave?
rage valuation of other .personal propertv
of the County. A special Hoard of Equali?
zation for the city of Charleston is pio
vidud for with similar power-? and duties.
The returns thus equalized stand, as to the
valnation of personal property, as the
basis for taxation; but the valuation of
real property in tho several Counties are
submitted to a State Board of Equalization,
composed of one member from each Cou?
rt reunion al District of the State, the Govern?
or, Secretary of State and Comptroller
General, whose duty it is to add to or de
duct from the aggregate valuation ot the
real property of each County, or or each
Let our Just Censures *- ?
UMBIA, S. 0., WEDNESDAY
I- ?:... ? villain >\n -?>?- f..uncli
.v.^.v? nuago .... -..j ^........., ........
an amount as in thoir judgmont will make
the valuations represent the true value in
monoy of the property. The rvlnrns thus
equalized stand, as to valuations of real
piopoity. as the basis lor taxation.
A -special Board of Kanalisation is pro?
vided for, eoin|>osedof tho State Treasurer.
Secretary of Stuto, Comptroller-General
? and Attorney General, to equalize the
j value of the property of railroad companies,
ill a manner similar to that prescribed for
the oilier Hoard.- of Kqntli/.ation. A right
of apucal is also given from the Comity
hoard of Kquali/.at ion to the Cumptrollur
Gcnerai. who is authorized to ra.ku abate
meiiiH in taxes in ?a??h of nrrom-oii* or
iiii-gai assessments.
The loading purposes ol a tax system,
which rests upon Mi iiU ralovm. basis,
Hlioubl bo, in the language of our Constitu?
tion, to "secure a Just valuation for taxa?
tion of all nroporty," and to provide sate,
convenient and inexpensive nnthods for the
collection of raxes. The/of valorem system
being fixed b\ the Constitution, our atten?
tion must be directed to the practical means
ot carrying out ibiH system. Gravo<lis
satiafactiou with our tax lawn has existed
during the past six yearn. Tho most gene?
ral and urgent complaint has heon that the
valuatiunH placed upon tin- property of the
Slate have been, to a large degree, capri?
cious and excessive It has also boon be?
lieved that excessive valuations havo boeti
made in order to conceal the real extent of
tho burden <>[ tax-tlion. Without attempt?
ing to discuss the motives which prompted
those who enforced the law,! express i he
opinion Unit the valuations made previous
to the present year, have bceu, to a great
eztont, unjust and oppressive. Whatever
tho causes, the result baa been that pro?
perty has borne a valuation almost wholly
arbitrary when different localities 01 sepa?
rate pieces of similar property aro com?
pared, and excessive- in amount, when
tCHtud by any reasonable Standard of value.
1 seo no reason to icuard this injustice
as >i legitimate result ol our present tax
system On tho contrary, my most careful
ex a mi n.-.i ion convinces mo that the ays tern
will work out a just icsnlt if it can bo
placed tu the hati'in of h?TUest and cbnipo
I tent olllcers. Undoubtedly, lh? machinery
j for making valuation* is somewhat compli?
cated, if not intricate; but the system will
I be eci n, 1 think, upon a fair examination,
! to he adapted, in all its features; to guard
I ing the rights of the tax-payer, in rospt-cl
j to a-sessmeiita, whenever it is admiuister
! cd by those who regard the inter? Mta of the
I tax payers. During the past jear a m \v
assessment of veal property, the fourth
I since 1HG8, has been made. It is not yet
possible lor inn to judge of its correctness,
but I am assured by those who have been
familiar with the work during its progress,
tlist it aoproachos very nearly to tho true
I vuluo ol the properly. I am further in
I formed that the aggregate valuation of all
j tho proper tv of the State under this itsse.-*-;
j m.-nt will fall from S:10,?Hl.00t) to MO 000,000
! bolow r lie aggregate (,f the prcvioos RsHei?s
Intent. I havo confidence that much has j
j been doun in this aeaesBDibUt to relieve the
: injustice of former assessments, Lut 1 call
I your attention to the subject an .joe of
? fundamentalimportation to ihn whole peo?
ple. The people demand, and they have a
j right to demand, that property shall bo
valued for taxation at its t rue money value,
! as nearly us the imperfect ion of the human
I judgment will permit. If tho present as
s?>a*mcut docs notroacb thi-t standard, then
it is our duty to adopt sitcb moaeiircs us
will remove tho rcuiiitiing defects. 1 shall
co-operate with the General Assembly in I
any measures calculated Iq attain the end
contemplated by our Const it ulion and laws
? a just valuation tor taxation of all pro?
perty according to its true niouow value.
In this conti? etinn I may remark, that so
ftir as the working of our tax system ?1?
potids upon faitbfnl oflicera appointed by
tlio Governor, I intend to soo to it that no
County shall have just cause of complaint.
The appointment ?.f County AuditorH ami
I County Treasurers now rests with the Go
| vernor, subject to the confirmation of the
Sonate. I commend to your careful couai
deration the quest inn t?f making these of
! Ilccrs elective by tbo people of the several j
I Comities. There are some arguments
which might be urged in favor of either!
I mode oT selection. Tho only test which I
I shouhl be applied in determining the qnes-1
tiou is, which mode u ill with most ccrtai ty
secure good oflicera and a failhlul enforce?
ment of the laws'*
My examination of the Act of the Gene?
ral Assembly ol March 17, 1H7I, comtnoulv
called tho "Taxation ami Assessment Act," '
leads mi> to recommend that a full lovisluii
nt that Act bo made by some appropriate
means by lbs Qcneral Assembly at this ses
mini, in conjunction with the Comptroller- j
General, in order to remove inconsistencies
ami supply defects now apparent in the law
1 further recommend that the work of
equalizing railroad property bo given to the i
mi Ate Hoard of Equalization, provided for!
by sectien Gl of the "Taxation and Assess- j
Dient Act." I see no reason tor placing this '
power in the hands of a board composed j
wholly ot HI it i o officers as at )>reseni; on the |
contrary, I see many reasons fur giving to i
the property of our tailroad companies all |
tho protection afforded to other property, j
Having secured a ju*t valuation for tax a.- |
lion ?>l the property ot the State, our nut '
duiy v, ill be todetorniiuo tho rate per ci::; :
of taxation necessary to support the go-:
vernment. Upon this point tho Inflexible
rule should be applisd of limiting the
amount of taxes to the actual requirements
of good government. It should especially
be remembered that the people of tins Stat?
j are not now able to contr.bulp Olio dollar ol
taXeo ut-VOnu V.'uat tli? ?10dt rigid tvf.OiiOuiy
will warrant. Probably there will ho very
littlo dispute upon this goneral proposition.
The work aud difllculty will consist ia ap?
plying it. I deem it my duty, therefore, to
proceed to point out the speciih: measures
which will, in my judgment, tend to bring
us nearer to a correct Tule of public ex?
penditure. Tho General Assembly at the
last regular session of 1873 71 adopted tho
plan of making a specific levy of taxes for
each object of public expenditure. I most
earnestly urge that this plan be observed
in the future. Its advantages are manifest
and obvious. If tho legislative branch is
to havo control of the public funds, no
measure is so important (o that end as the
making of specific levies.
Assuming that tbe plan of specific lories
will he continued, I proceed to iudicata
curtain radical changes in the expenditure
of public funds, which aro demanded bv a
duo regard for honoaty and economy. Co?
der tins bead I do not heaitate to charac?
terize t'.o whole system of contingent funds
which has recently sprung up, an wrong in
firiu<Mple and mischievous and dumorali/
?g in effeot. Daring the past aix years
there haa been appropriated and paid fur
contingent funds the astounding sum of
1370,832.74. I ventarb ? he opinion that the
State would have received equal benefit
from one-fifth of that sum, if expended
with economy upon proper objects. In
MORNING, DECEMBER 2,
practice, a contingent fund is a euro of!
money which a public oflicer is allowed to j
draw and expend without tho usual no- <
count ability. Homo governments deem ii j
necessary lo entrust certain i Ulcer* with a '
hind commonly (tailed tho 'secret scrvicti"
fund, which may be expended fbr objects!
which might bo dufoated by publicity. I .
eon fuss I am wholly unable to imagine any j
such objects iu South Carolina. 1 think (be i
people of this State should be able to truce '
, every dollar of the public fund- to the pre
eise object on which it is expended. This
!cannot be done under unv present system
of contingent funds. I rec-miniond, there?
fore, that the practiceo! appropriating con.
lingc.nl funds to bei drawn and < xpended by
different officers of tbo ''tale without the
usual accountability I'orsuch expenditures. '
be wholly discontinued. 1 recommend, iu I
nlaeeot that system, that distinct appro
ptiationu be made for all public objects
which ean bo anticipated or enumerated,
and then, that n sm:.'l sum, not to exceed
ti n or twelve thousand dollars, if ho much
l.o necessary, be appropriated for eontui- j
uent expenses, to bu paid in specified j
amounts to the several uOicora who may I
require it, upon the warrant of the Comp*
troilsr-Ocneral, drawn upon vouchers to
be tiled with thfi Comptroller General by
the oflicors obtaining tho warrant. The
records of tho expenditure of this fund will
thus be plased with tho Comptroller-Gene- (
rul, where they will remain acccssiblu to ?
the people, and liable at any time to exam- j
inaiion and publication. Tho reduction
of public expenses by this system will not
be inconsiderable, while tbecain to i Piciul
morality by the removal ot opportunity tor
questionable u*ra of public funds will Le
great.
Another subject demanding our most
prompt and energetic action I- there-due
i ion of the oxpeiiHes of t be General Assem?
bly. I cannot believe that any 'titVereiice of
opinion will exist upon IIiis subject. The
public within aud without the state have!
united iu pronouncing lbecxpouditun.pl
heretofore made for legislative oxpetiKuHau I
intolerable abuse. Since lviiS six regular ,
and two spocial sessions of the General A.~
sembly have been held. '1 he total cost of '
th >so sessions ha* been 12,147,-130 H7 The
average cost of each regular session has I
been i.120,40.1 It!. Tho lowest cost of any i
regular session was thatoflhe regular scs
siou of 180H (SO, amount ug to i'.'li 00") 7.'; .
and the highest cost wa.z that of the regn-1
lar session ot 1 sti 72, athouuiing to about'
t(!1723l;lM. beeide? these amounts now!
Hpeciliod, there arc outstanding of bills
payable issued on acconnt of legislative ex-!
penaca dnring the same period, il'J2.27<5 l?.
i heue figures render comment supei litmus, j
The problem i.-< to rcdttCO these expenses t>>;
an economical limit. The t'.rs: aud most
obvious measure of reform is the shorten-1
ing of the leugth of the icnsinus. 1 liml .
th" average length of the regular ? etsions
-nice 1S(.* has been 105 days, ii is clear
that no public requirements ivilj warrant
i.e.sbious ol such length iu the future. I kin
aware that thin may lie regarded as a mat- ,
tor si) peculiarly within ih?i ?I. ? i? t 'ti
the General Assembly ai- to make any re
commendations ol mine impertinent. I'.tit j
my couvie.lions of pub.: - duty upon this
point are tooclear to allow me : .r anj
cause to withhold tbo free 11..: es? .? n ot \
vitws. I cannot m u at pie; :.: any reason
e!' a p\tb:ie natuie which cur. n pi ri u
session ol more thau t;nil\ da;, a. 1: this
General Assembly could jet the i . -iMph. ut
a return to the former ir.lu in s;.kt<. of
a liual ailjniirnnieiit before ti:-- Chris.'.hjaH
holidays, I am contideni that ihej w-er.i l
receive the heartiest approval ol all our
people. I knnwoi im services whi ?:: eoitUI
be rendered by remaining in r ssion a
longer period, which would be heb! as
valuable by our constituent!! ..-?!: >?xam
ple of a return to rigid ? my :.. this
respect.
(tin- cause of j' , wh -h I feet
bound to specify, has bi-Mi fh< nas.-?ot;? ot
an inordinate number of special A?'.s ol iu
Coi'ptnatiou. Whoever will exi.mtie tin
Acts of the General Assembly ilurir:}: tin
lari mx years, will be convinced ut tin
waste of lime ariring from this cause. I'he
remedy is obvious. I.tl a general ine.orpo
1'iitioii Ac! be passed, ?.. .c ? ihi present
Acts be duly revise I and piitfi etcd, and
then let all ordinal v appik*aii< i.s tor cor?
porate powers be mutt- r.mb-i ihe provi?
sions of such A<Mr. Tin seeoiiii mcAsiire ot
retrenchment in legislative i rpmisi ? which
I urge, is a reduction ??! it.i number of niih
ordinale otlicers and atlaeliees nf the fie.
i.era! Assembly. Upon this point I ,itu hap?
py to speak in commendation of i.:; A?;t
passed by the last General Assembly. Hvi
that Act the total liutubel of sllboidiua! .
otlicers aud atlaeliees in bot n hii.n.-h. s o|
t he General Assembly is hmiti'l ?? lift}
seven. ( ttiirt your attention will > e given
lo thi<. sitbji el. and that it, upon iniitia
tion.the number therein provided lor is
l iund lobe the lowest numb*] i.i iisistetit .
with the proper t ran Station o} bu->:uess,
I ho law will remain lliidisturbi d. Tin- t bird j
and most important means ol redlining
legislative expenses willbe found iu ??Utting '
off the gross abuses whieh have heretofore
oxi-ted und? r the name of contingent oi in
eideii'.al legislative i speiiM-s t al : Unable
to obtain a statement nt tlie pi ee.ne aineuui !
expeiided dnring the last six yea is under
this bead I liud, liowev.'i, tl.at the ave- ?
rage e-;piMeiiUii e at each nttnl.ii session
since ltjCb, for attii'.-hees and ? iijtfiil oi
iiik.'id?-utal expenses, has been about ij)^ -
411 i'.'i i>f thin amount 1 estimate that not
less than fl'JJ,(10? have bueii exp.-n l.-d bu
centiugeiil legislative expenses a: each re
guiai session. If these ttgurex do ntu tea i.
tln-ir own lesson, tti< i. aignmeni Wiuld l>e
idle Let it be borne iii uiilid, aloo,^ that
actual paymehta made. There remains .
still a vast amount ol unpaid claims iu ihv .
form of legislative pay certificates, esti?
mated at not less than 1500,000 lu seeking
a remedy for these startling grievances, I
am convinced thai nothing is so essential'
as the establishment of a proper system of
accountability iu thepavuient of legislative
expenses. Gur present system is wbollj
anomalous, so far as I can learn fron, ex- ,
aininhig tho systems prevailing III other
States, and is wholly at variance with tin
general theory of our own State in the pay?
ment of othor public expenses.
The Comptroller-General '.r tin proper |
auditing oflicer Ml the State. H t office i
intended to bo the permanent depository!
ol the written evidences of the expenditure
of public fand?. The separaten o' the
duty of auditing from that of paying do
mauds against tho State is essential. The [
lequiretueut of proper evidences of the ,
character and validity ot every demand
made against the State aud tho pieserva
tion of those evidenoes for public inspec?
tion, is also essential. In order to meet :
these requirements. I recommend that all
payments to be made on account o* legis?
lative expenses be made by the State Trea?
surer, npoti warrants drawn by the Comp?
troller-General, for which the vouchers
ahall be filed withthaGomptroller-Guneral.
In the payment of member a, asfecrdluaU
Event.'
1874 VOL. X?NO. 21G
officers, attachces, Ac, tI:c only vouchi-j
requiaita would he & duly certified list o 1
all persons who held these positions Tin ,
Comptroller-General liavirg satistiul bim-,
selfofth' correctness ot the liste fand'hiri'
by tlit* oil!: i> ol I In (Jt.isi r.il Assembly and
tho authority of law tor their payment,
vould then draw his warrants upon the
Treasurer lor I he proper sums ol inoiioy
in Hie payment of contingent expenses
each branch ot .ho General Assembly
would, by'vtmiuitteo or otherwise, mnki
such audit as might 1 doomed necessary
of such ncco'ints and order their payment
I'lm vouchers thus accepted by l.linGeueral
vssembly would be aeni t?? the office of the
Comptroller-General, and there rem si
fortvtr e: posed to the scrutiny of (lie pub
lb:, und payment would he msdo by tin
: reasr.rcr only on tho warrant ot Ihe
Cdmplrnllci'-Gcucral.
Let no oin imagine that I led any ills
I runt of this General Assembly or ot jt<? -
ore?; ling officers, but I know that noiliiug
is so vital in such matters as a correct
syateni. Wise laws are expressions of cor
i eot rules of civil conduct. Tho bes'
g-iarauty aqainet individual dishonesty in
t.nancial transactions, is a system which
has no open doors to deception or fraud
I .gid accountability and constant expos
uro to publicity, I venture to pronounce
tho foremost requisites ol a good sy -tein
tor the disbrusemcnt of public funds. 1
i ? succtfully and most earnestly urge Im?
mediate attention to this subject. No?
thing can execod it in importance. Con
sideration fjr tho publi.5 good demands
such action as will finally close tho doors
to a recurrence of the reckless expendi?
tures which havo attended our recent legis?
lative sessions.
I recommend that your earliest atten '
lion bo directed to ihn matter of the puolici
piiuting. The system which has prevailed
lor the past three years is utterly incapa?
ble of defonoo oi excuse. Tho looseness ol j
the system in theory is only equalled by its
extravagance in practice. Under this ays-1
tout the Clerk of the Senate and the Clerk
of the House ot representatives were em
powered to contract for the public print inl?
and the drafts or t rdcrs for the payment ol
printing expenses were made payable
upon the certificates of those officers alone,
"out of auy moneys it: tho treasury noi
otherwtso appropriated " No limit* was
fixed to lho amouut for which the contracts
should ho made. Under the system of
making a general levy of taxes, no specific
funds iu the treasury at any Bpacilttd time
were considered us specifically appropri?
ated. The n -nit was that under thi* sys
lern .t wss in ib? power of the clerks of the
two houses to draw on account of puh'ic
priutliig to an uulimitcd extent upon the
public funds, without reference to the suf
li tieney ul i iiose funds tu meet i he dem >.in\
ui other appropriations, M> re r?i-ei:tly.
however, the General Assembly hie made
definite Appropriations t o p.ivriieiii ol
pt inting accounts.
A few statistic* will show how .-i ch a
system Ii is resulted in pt -e. The - si
ol the permanent and citri out print i ui: ?< ro
1?;s to the preseut tisiie was iv. 1 . ??, . .'
The coat ol ad vei rising the statutes, that
.-,<.: printing thcui in the newspapers loi
the same period. u;is <i>r,j p.li; making :i
total cost of il,10l ?O'.l *.'l. During the past
three years the cost to the State of oerma
m tit and ce.rinnt printing was 171.? '.?.!:?
And the .- ?-: (if printing the laws iu ni w>
papers for the same period was S17-1,<i'.M! &5;
making a* total cost to the Stale ot JtH.S -
i'/j'J.*??! Deducting froiii this last amount
such items o! printing as may tie called ex
tranrdiuary. including tho re-publication ot
certain volunieso! t be Statutes at Lai go, the
printing of the Kii K lux trial s, immigi atiou
ieports,ta: duplicates und Supreme Court
decisions, umouutitig Iu 1375 DISO, there re
:.i tins j.r ilo> cost of printing for three years
the sum ol i-M ; tJJ'.i *}?; or an average hii
in;a! rust ot ii-i 20i> '.'*> I i f. -r no com?
ment un these statistic-. I'he otilyappro?
priate iu<|uiry is. how shall such result-In
prevented hi-rcaftiei? Ianswi r,byextc-ruii
nst ing thepi esiriil sy-tem, roc l and brauch,
and substituting a .-u'c and economiculsys?
tem. Su-di a syateiu i-un easily be pointed''
unt. Let advertiiem<-nl be made by ni di r
o! the General A-<seti-Id> lor proposals loi
doing the neci-seai.' public printing all
l.inde lor IbeKtati '? : a tixe.l period spei-i- '
fying the variou- .?.o-is an ! amounts n| '
pi iu* ng n-qiisri ?'. w-j h Gie opt inti ot order- ,
iug nnire Worknt any r-pi cified kind at fixed ,
lutes und !? ir'.:;: a snilalde bond to ac j
i-ompMiy each pti-poxiil, lor the laithtiiP,
execution ol the w?.u i. according in the pio-1
i'..sa!.? Let 'lu re pt oposaIs be pit-sented't
to the General Ass? itihly.ami lbs most ad-]
VHi.tugeoii* one be accepted. In this way J
the State.may remove i in- present ahitH - '
hi:-I si-i-nre an hoin s: and economieal h-- (
suit. In ibis connection, I call\<nir alti n ,
t.oii in Mi A( t passed l<> the last Oi-uei'ai t
Assembly,i ntitle t "An Act in regulatetlie|l
public printing." i" b> found at paye 7o7 1
ol tli?A?-iio! i-T" 7-i rhis Acr, dunlitb-ss,'
Would have aec implished a good result '
but hu tip ine.iiliou of tin last fotii luiiajj
if the first section. It is evident that n<? |
proposal can ever be made under tins Act ,
slm-e the amouut ol work required to hi ;
done (-an never be est iui at ml. Iflhelitor
retened to were expunged from this Ant. it 1
would serve a*i an illustration of the 1
lem which 1 have recommended. '
I consider the c ist of advertising i?i
i-oprinling the Acts ol the General Assem- ,
bly in the uewspupi rs of the Stale u ,
.\holly unnecessary nxpeuee, and I r.com- i
uieiufthe t'.tal discontinuance o' t be prac- ?
?e-e It any Isws are enacted winch it is i
i ni.ortanl should be puhlinheil ut once t->i !
tin in format i >n of the people, it will be ibe [
iuieiest ol the newspapers to publish thenr,
sla - matter of public information* II this.
is not done, a number of extra copies can (
be ordered by the General Assembly froiiiji
the public printer at a trifling cost and in t
sent to the Clerks ot Courts or other of--'
ticers fot distribution.
Another loform which 1 nige upon tin
Ociieral Assembly, is the keeping of the ,
expenditures of tho Stale within its re- |
eeipts Very little regard seems to have r
been hitherto paid 10 this obvious reqnbe-ll
inent ot good administration. The existing,;
dt tico-n- ies. running back to lfCifl, ate elm*!"
ply iuurmous. The deficiencies for theij
fiscal year ending October 31, 1871, wen '
1472 ?VJ 54. Tbs deficiencies for the tiaeal,
year ending October 31, 1873, were t'AO H'28 l|
of which about 14 K) OOU have been paid dur-ji
ing the last fiscal year, leaving about f 100. k
OOU still unpaid. The levy of taxes made|<
the preeout year for payment of deficiencies!
for the lass fiscal year, will not be sufficient j
to pay more than one-half the amount ol,
such deficiencies. The evils of such a prao-1
lice are serious. Tho amount of mounj i
needed should first bo ascertained, and then <
a levy should be made adequate to raise I
? hat amount. During the past year a das? )
of State obligations called "certifi^atea ol J
indebtedneea" were iaaned, to the amonot t
of ?31.990, and the state Treasurer wa>!t
directed to make other iaauea of the eamel,
obligations to the amount of about 1340,-<
CK? I
1 Fortunately tbo light of the gen-rnl nwint'lj tOfli
llhnriie such issues hiu> boon contested In nut- Siipresi ?
court, Mill thencecurried, by writ of error, I?; lh?'h.. ?
premscoillt of the United Hinte '? Where tin- CASCS ftfe
now pendln?. Without dlsensslnv llie'cens'llullonsl
question Involved. I feel cullrd ujion to eapit-ss'tr.''
hope thnt the general nsssmidy will not. under ?n>
circumstances, resort nsnln to nnch an expedient. A .
a time when the national government hi i-inb.im^W
with Ihe irrent problem of restoring IIii- rational tui ?
rency to a sound basis, lot not this Mnte further cum -
plicate tho evils of nn Inconvertible paper medium ' /
Ith?: introduction of nn?itbur pn(?or medium, which will
'necessarily circulate an money nt rate? greatly below
litt iisr vnllio, hut which Iinh none of tbe qualitic-t
w hlrh belong to money, In Us proper sense. To sap
that the people hare tjlndly accepted the certificate-?
[of indebtedness ihira not prove that It is either hono< -
aids or honest tn tho Suite to Issue Ihoin.
Another wide departure from correct ndiuinlstra
tlon has obtained for several years past?the Issuiot..
of order*, certificates and warrants for the payment c
| money from tho Ktuto treasury when nn fuods are en
lianilioi- tlielr payment, i nin not prepnr<?:i to hj,
that this prnetiee ear: be bnincJiutcly Inrbiddcii bj
liw without too wrioua embarrassments to public ii -
I crests, but I recommend the matter to the attention
of th" general assembly. The evils of such n pine::-,
?regreat. It has alroiidy lieeti forhhldon in the ???*
iil*nlstratioii of county a flairs ami an ? llor! should I
mads to return to it correct pHictlC? In this rfespe? ?
Th'-1 fl'eci of such a practice upon the credit of lb
Mate is not essentiallydifferent from the case of u
indivlibutl who should Issue chocks nj>nn u haul; win- -
the bank held no hinds applicable In their pa.
moat.
An opinion prevails widely with tho public Hint t!
titimher el pii'dln nillei r* ami tho aniintni id' snlarh ?
now allowed by law sre greatly in excess ol the |it:'
lie requirements. 1 am nut now prepared toexpn??
an n{iii)lon upon n subject which requires so nun .,
ears and investigation in order to reach a correct r
suit, 1 f nay reductions of rxpsimii can he niadeh;
iibi*li*)iiiig ntllcca or rodlldnc salaries, i shall give in*
tmsl hearty support to any plcn which will. acctu
jilisll that end, und I recorhlliond thnt imtmdlatc at
tenilon he directed to tbo matter. In this connc?
t lau I cull nt ion it on in the necessity of requiring
oonnly treasurers, nnd pcihnps coiinly auditors, to
glyo Ixttiil directly to the county. At present tic
bondsi?rtheseofficer* run t? ihe State alone. It i
ipii-iiimed by Mime whether a suit cm bo inninlninC''
by Ihn county upon nurli a Iwnd; but however tha*
may he. in ense or default whero the bond is adequate
to nn er the wtioh? lose, there Is nt present no law fo:
detcnnlnlnc in what way the tinsoouroil remainder t'
loss (hull he apportion! ,1 between county snd Slate.
It in plain that the nmnty f I" ' ? ? amply protect?.'
hy Meqitste bonds for tho oi., and dishiirsemcn'
<>f riiuuty funds.
Nn subject will deserve gm vor nil on lion or wise
:u lion than the public del.I of the State. At the las"
scs?ion of the general assembly an art was passed en ?
titled "An net to reduce the volume of the publ:
debt, and to provide for the payment of the same.'
FSy that act ?is statu treasurer wns authorized to
issue in evchnnge for certain specified bonds an:'
storks of the State then outstanding, together wit!;
th* coupons end interest orders which should booorr-.
dttSOn or before tho 1st of .January. HTl, new bore',
nr stocks equal in am mnt to fifty per centum of th
fare \ al ue ot Uie. bonds and stocks nnd coupons or ir ?
tcrritorders presented for cxehnnee. The bond
ntul stocks nnd coupons nnd interest orders the
specified ss exchangeable amounted to f 11,490,033 ?!.
Tha remainder ol tin. apparent lunded debt of th
Sute. consisting of what are. known as "converslo:
hnnitn." and amounting to f.*>,9fl5,(WP, was declared !?
have iioen "put on tin- innrket without any authority
of law," nnd to be "a'solutely nail and void." Th
new bonds and stoeka authorized by this net wer*'
required to "hear upon their face the declaration t..i"
the payment of the Interest and the redemption o'
the principle Is secured hy ihe levy or an annual t.v
of two milis on the dollar upon the entire taxable'
property of tho State, which declaration sbsll he con
sldert'd a contract entered into between the Mate aie
every holder of said bonds nnd stock?." It was.fu:
tint provided that these new bonds and stocks sii'oul
lanr six per cent. In irrest, payable seml-atinusJI}' i.'
the Stale treasury anil In New Verk. the ilrst iv
jTim to fall duo ,lnly I. IsT'l. and all coupons or intc:
est orders upon said bonds or .-tool.- w.r.? made re -
solvable '-in payment of nil tavi > due t! e Stale durilu.
Ilisycnrin which ihev mature, except for lax U vir '
f.irtho public?chnids.**
The faith, credit ami funds ?.r ti e Stale wires ?
i'lntily piedzeil for "the punctual payment nf< the i.
lero-t and tlnal redemption of the principal "f sti '
!?:.!'- and -t.M-k. and tor providing a surplus bind le.
ti nt pni-j.li?.-." Provision wa? also trade for u ruin',
tnhe kept scpnralu nnd apart from all other birds,
. it tole applied, ilrst, to the niiniiidly aceruhiti ie
tuiii er.la- ;o-w UuiiSs and stock.-: seco: A, :?? '..
vliri-r tit-1 iiient ol the principal of ihe ptil lied l?t !?>
lite ikiirinal purehuie ??! lnuids and steck? i! Ihe liivv-l
lawkot prlve. The net further eeiilr.Iin .1 prov|>*i t:s
fira pufi] ? i i.' at! it- ?ew b.n.;. : . .
an! pnoi.led heavy penalties for any derelieilf-ii?:
?hit} on t'i.- jiart < t any ?illicer Iii llie execution <?! la ?
' nr. The lending ffiitiires or this sein nie the r
liictionoi' that part of Ih*'public debt which ?? !?
eensbleroil valid to one-lcilf its par i slue, and tho n
irtion of thai pa:! which was coiisi.t?-ri-?l lnvali-1
Tile !iet was passi d after lo:!?r de'ibet.itior. and \v:.s a
:i ? time ? ! its passage, and Iris since been, the object
of public iittcntioti and diseiis-ion ihroiiziiout tl
.-lite. In the ii ccn! political i"ir. Vit?.?. ,f thUStat
tilth parties especially pledged themselves to main ?
I lilt this "seltii nielli i-l the public debt." So lar a- I
have Ji ariui! tin sentiment oi the j eoplo ?#f tl .
Statt*, th y ?vholly united in suppett of t! ?
niia-tire.Pi ust. Un refoie. b- ic.-.o. d,-?? Kir ?
legislative and p-ipular Itillticnee and netioii < . ? ?. .
a-a tli, i! ttlefiietit.
Jl'l ! ? en um! ti] . n v. hieh Hil? km asm : ?- ' r.
riiliictb'ii or lohtn.e ot Ihe debt 1? the iiinbi.it
i.f l!,.- S-:.:- Im j.ay Ihe debt i'l full. As I ? Ihe earl ?.
Iiis i'.ebt whii'h i? wholly retcrloi'. i' i- held that i
?as Issil .! ?ittii in airhoi'.t) et law. and hfi.tv tlu
it is not a l.gnl idili; illi n ul" the State lni.-i.ig th*'
I've iDoath-since Ihis ret wn* pin ?? . i -r.ii.... I,
the State . ?' - ..\ ??: *-.'.oi t?.IMl. i ?.. ?? ,t I- :..?> n.i J
-i.-.-Js. ? live been i v.-haie.'i i!. When sb.- entire
?MliiUtC valid del.l shall have I.II eveb need. 111,.
Kincip.il of ie:r public debt nil an.: t..f:..;v#,.
tir.'.'/ 1 . M.tutal iitlcr--.?t uii ? !hi? aii.i.itiit ?III h
l|o |o! I ?*. i..V annillllli levied to pav the i -
lr.-c-l oi mi- del.l will stall times U-held :: liadi
lies*, to pay all i: ' *ti ?1 whli-1 aeeri - ?? t m- lt? ??
Uilit'.s ami Mil. r .'lib I. I*i.I. win l eu- the e.-,
il.ai.ve -:. it: i e etb .Med. "
A :?..:' the Mat.nsMtutom. islilb..' -lainmi.i
I-7". I>.| bid- mdv i net case el Ihe public debt ol In
?|s.:e ? % ".. h an ?'?'. the erialli ol Ihe Ml.ti by srtliii
,it\, .?? i!or.?ein< nl or otherwise, until the i,t estb.ti
Mien ' ? i?.--bail have been Mil mitti'il lo lhe.,..,i1
li.il v i n c-o! the State at ti general Stati . !? cllor:. ai !
ich s-Imo tiiir.ls of the voters viitin-.? mi ll.l?i|ii.-s
linii shai: belli ti.vor o| such increase. Ii i? belicr.-.!
tat-pio. si..n will be uli i lleotiin! (.'iihid ;>4ai; ??
iiiv Initiier leer? ase ol tho public de bt.
The ..iij.reiiit i Mii:t ol the Stale has decidid i i?;
.tovi.-loii. -in ;, a- is contained in lln- present act. I ;?
liie lev) - f ai nitniial lax. I> a c >sitrnet between ti:
state hi;.' its creditor, and Is llipab'.e i! etilorceiin-u:
l.j proi'c?s of law <iiii eted ngidn?! ti.- p- | ? ? uttita-l -
?i lb.-Stale; anil, t'lirilicruioic. tliiit sue!) a provision
?|.crate? i>t' it'i If not onl} a? a i.-v i oi the tav. but n.
iti appropriation of the proceed* o! the lev y to U. ?
|.iir|'Ori'S deML'iinted III the act. 1 lid. t this dccixii.n.
liir provision !or nil aniiual lax n itiaiiis a | ??? inai.e.i;
eiyaiid ap;.io|.riatIon, and t... tnrieer h gi-'aia-n i.?
ii ecssary. irotii war tu ycrir, I? aeeoinpli?h the pn
.i?e? -.1 tllCacl in X>? ? ? re-peel.
Thi -e l no i - '.'?Iis ol lau . together w liie plov:.
en W'hleli maLes all eiillpiin? of lnti re-1 orders i.pl !.
hie lie? bouts ri'i'eivable for Isms during i:h- tcartti
?hieb they ue,lure, vivo lo the ticw Ih>!h!s nil ihe b j-i.
al'i'uunrds which it is possible n. place aii.tind them
1 cariliol believe ti.ai im> pativ nor even snv tna. .
rioheieatl.T ihev lo ililei'iHoe an )?'-. ecti.in '|o the
?rr.inpt dl-rhn; u-- of thi s.' io v\ obligations o| !,JL. Kate.
'.in!'.1, i c. In ?. ii -e uinltci - is n i No*. i,i slfw urowth.
lin e trampled on and criishi ?!. it rev lvcs with cxrevil
?iX slowness. t.hI lloiin?hct> oi ly iiioh r Ions and tco
S i ore, If the experience of any Stale should ha*
iiiprossed this h ssoti, surely it i? the cvpi rience or
iwiilh I'arolina. It now becomes our iwramntioi duty
?i la!.i^- to restore our ruined State credit by Ihn onTj
:;.r.pj.:.rv:.!.v left a prompt, U!'.h'>*i'?''n.'t -*a?
?ui Sciontlotis dlschnrifc of every ?ibllgnllon incurre.t
inder Ihe law which authorize* the consolidation i-\
lie fiuUie debt. In this wnv we limy hope, little I,
ittle, to win bark some part of thnt public credit, th ?
usa of which is among the saddest calamities whico
ins brtallen our State.
I consider It my duty ?o csll nttention to the rvJa
ions ef tho State to the bills or Ihe Sank of the Mate,
Ity the charter of the bank these bits were nsdo n? -
?eivaMo for taxes and olher dues to tho State. Tl,.
nsoivenevof the hink hsn rendered the llabflil? of
he State'the chief ?innen t of value in these bill*
riio Mate, by her proper olllrers, having r. .'ised to ro
?eivc Ihe hills in payment ot taxes, proceedings wer
?iad in our courts to compel the reception of the bill,
ssueil priur to December 20, 18CC. which were tor
ulnated in lsC> hy funding such bills in bonds of the
Mad'. There then remained olltStanitln)! the I.IL.
ssne.1 by the bsnk after Doooinbor 20. 1SC0. Th.
Mate refiisiiig lo rccelVO these, hills, legal proceedings
?vore n^nln tsmm nnd continued tn tho courts of the
itato. and finally iu the supremo court of tho L'altSil
Mates. In those cases it wnv decided in October, 1&7K.
hnt the bills In question were valid obligations wbbli
he State was bound to receive for taxes under the
iir.it .id embraced In the chsrtcr of the bank. 0?rlr.g
o tlie embarrassed condition of tbe State at the time
vhen thoso decisions were Anally rendered, the Sut?
ins continued to refuse nil bills not specifically p,
rolved in ins suits referred to. A largo number o'
si-pvyers have, however, tendered tho Mils In pav ?
nent of taxes, and upon the refusal of the tax officer*
o receive them, bavo again resorted to the cour.e f, i
he enfocoement of their eUltos. A large number oi
lulls are now pending. Tbe collection of taxes la
ither fundsrrorn thoso who have tendered theso bill4
i.f teen enjoined bdth by the State courU and tV