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Acts and Resolutions of the General Assembly of the State of South

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Acts and Resolutions of the General Assembly of the State of South REPORTS AND RESOLUTIONS THE GENERAL ASSEMBLY OF THE STATE OF SOUTH-CAROLINA” PASSED AT THE ANNUAL SESSION OF 1849. COLUMBIA, S. C. I. C. MORGAN, STATE PRINTER. 1849 REPORT OF THE COMPTROLLER GENERAL TO THE GENERAL ASSEMBLY OF SOUTH-CAROLINA. To the Honorable the Speaker and Members of the House of Representatives: The Comptroller General respectfully submits the following Report and accompanying Exhibits, setting forth the fiscal transactions of the Treasury, from the lstof October, 1848, to 30th September, 1849, inclusive: Nos. 1 and 2 are statements of the receipts and payments at the Lower and Upper Treasuries, from the 1st October, 1848, to 30th September, 1849. Nos. 3 and 4 are Monthly Reports from the two Treasuries to the Comp troller General, (from the 1st October, 1848, to 30th September, 1849,) from which Nos. 1 and 2 are made up. No. 5 is a consolidated statement of the receipts and payments at the two Treasuries for the fiscal year, and presents at one view, the actual cash transactions and condition of the Treasury for the year. From this statement, it will be seen that the whole debt due the State by the South Carolina Rail-road Company on the interest scrip held by the State for dividend due here on the Ist July, 1849, have been realized, amounting to thirty‘one thousand eight hundred dollars, which has been passed to the credit of the State on the books of the Treasury. The expenditures for the year have been unusually heavy, owing to the large extra appropria tions made at the last session of the Legislature, in favor of the Citadel Academy, for repairs, fifteen thousand dollars,($15,000); for the Lunatic Asylum, fifteen thousand dollars, ($15,000). Taking the census of the State, eight thousand seven hundred and ninety-nine dollars and ninety nine cents, (88,799 99,) and for the purchase and distribution of arms, an excess of two thousand five hundred dollars, ($2,500,). and also for military contingencies, an excess of five thousand dollars, (85,000,) making upwards of forty-six thousand dollars of extra appropriations for the year. taint 4 Nos. 6 and 7 are Statements of the General Taxes of‘the Lower and Up per Divisions for the year ending the 30th September, 1849. In connection with these statements, the Comptroller submits the annexed Exhibit, marked A, containing a comparative view of the estimated value of the taxable property, and the general taxes thereon for the years 1847 and 1848. The Comptroller would respectfully suggest to the Legislature, the benefits to be derived from requiring the general taxes to be paid to the Collector of the District or Parish in which the property paying the tax is situated. Experience fully justifies the opinion, that such a regula tion would add much to the certainty and directness in the collection of the taxes, diminish the frequent applications for relief, where the taxes have, from the present mode of collecting them, been improperly paid, and ‘would certainly facilitate the collection, and increase the amount of the District and Parish taxes. ' 18-18.ofTnxea.Decrease1847.Tum.IncreaseDecreaseIncreaseofIn18-18.1848.In ) " 4,371,98$4,320,25 4,326,25 . ____ TaxesCompuui.A.—Generalof1848EXHIBIT1847and DIVISION.LOWER UPPERDIVISION. mm #__W__ _WA"7 , TotalIncreaseinTaxesof1848845,73 ..............,................. 3,312,481Merchandise,&c.. 2,757,195555,2863054,07 .. DoubleTaxes,&c.1,020,42862,65157,77 . 844,307Professions,&c 736,110108,197649,18 ..... Merchandise,'6w.1,487,9351,580,84492,909511,00349,0471.. Professions,&c9025,41 349,949 ..... | DoubleTaxes,&¢..258,8025,72233,08 NegroesFree1,5341,59056112,00 ...... 1 NegroesFree1,1451,0974896,00 ......, IndianLand.692,03705,8113,78 ..., 136,217135,398819Slaves425,88 ............. Slaves217,8734,624122,4972,404,118', ............ 14,587,054Lots, 14,879,406292,352730,885,216,935.............. Land, 5,249,91132,97698,93 ............ 3,261,243203,02Lots, 81,210 3,342,453 1..,....... 1Land,9164,939,1684,938,2522,75 ............ 6 No. 8 is an extended statement of the debtors and creditors of the State of South Carolina, on the 1st October, 1849. No. 9 is an abstract from No. 8. This Exhibit shows the situation of the account of the State on the 30th September last, with the South Caro~ lina Rail-road Company, in funding the debts due her by said Company, and the transfer of the bonds to the Greenville and Charlotte Rail-road Companies. In pursuance of the provisions of the Act of December, 1848, the Comp troller, in January last, notified the South Carolina Rail-road Company of his readiness to adjust the debts due the State, and furnished a statement setting forth the principles on which he conceived the adjustment should be made. The Company acceded to the same, so far as relates to the loan made by the State in 1829, of one hundred thou sand dollars, ($100,000,) to the South Carolina Canal and Rail-road Company, amounting, inclu ding principal and interest, on the lst October, 1848, to one hundred and eighty-two thousand and twelve dollars eighty cents, ($182,012 80); but they refused to accede to the terms proposed, as regards the mode of com mutation from a 5 to 6 per cent. bond of the reduced stock debt, which made it necessary to “refer the whole matter to a Chancellor" for his award, and the Attorney General was instructed to submit the same at the earliest convenience, which was done. In the meantime, pending the award of the Chancellor, the Comptroller General, in accordance with an arrangement effected with the South Carolina Rail-Road Company, proceeded to receive and transfer the bonds in such amounts as were necessary to meet the instalments as they became due, on the subscription of the State in the Greenville and Charlotte Rail-road Companies. The amount stated in the Exhibit, No. 9, as having been transferred to the last mentioned Companies, namely, to the Charlotte and South Carolina Rail-road Company, one hundred and forty-nine thousand eight hundred and twenty-seven dollars and fifty cents, ($149,827 50,) and to the Green ville and Columbia Rail-road Company, ninety-three thousand two hun dred and seventy-five dollars, ($93,275 00,) represent the total amount of bonds actually received and transferred under the above arrangement, up to the 1st of October last, and a balance of fifty-one thousand five hundred dollars, ($51,500,) were the amount of bonds on hand at that day. Sub sequent to this period, viz: on the 3d October last, the Chancellor’s award hearing date the 29th September, was communicated to the Comptroller, fixing three hundred and twelve thousand five hundred and eighty-three dollars, ($312,583 00,) as the amount to be funded by the South Carolina. Rail-road Company, in liquidation of the reduced stock debt, which made an abatement of thirty-two thousand eight hundred and ninety-seven dol lars and three cents ($32,897 03) of the principal sum due the State on 7 said debt, on the 1st October, 1847. The whole amount of debt, as thus reduced, has since been received in bonds, with the exception of eighty three dollars ($83) not yet funded; and the balance of bonds yct re maining in the possession of the State, after paying the first and second instalments to the Charlotte Rail-road Company, and the first, second and third instalments to the Greenville and Columbia Rail-road Company, amount to one hundred and sixty-five thousand dollars, ($165,000.) In order that the Legislature may be fully informed as to the above transactions, and more especially as to the particular manner in which the bonds were transferred to the new Rail-road Companies, the Comptroller would remark, that, in passing the bonds to these Companies, in payment of the subscription of the State, he added the interest that had accrued thereon at the several dates of payment, to the principal amount of the bonds, and the Companies were required to credit the State for a number of shares, equivalent to the whole amount of principal and interest—this being the only mode, in the opinion of the Comptroller, by which the in tention of the Legislature could be carried out, namely, that the whole amount of the indebtedness of the South Carolina Rail-road Company should be equally divided between the two new Companies, and at the same time that the State should receive a just equivalent for the aid she has so generously extended to them. From this Exhibit will also be seen that the State, on the 1st July last, received twelve thousand dollars as a dividend on the stock she holds in the South Carolina Rail-road Com pany. No 10 is an estimate of supplies for the support of government for the year commencing on the 1st October, 1849. The present rates of taxa tion, with the balance in the Treasury on the lst October last, will proba~ bly be sufficient to meet the current expenses for the fiscal year, provided no extra appropriations are made at the present session of the Legislature. No. 11 is the Report of the Treasurer of the Lower Division on the Sinking Fund. From this Report, it will be seen that the balance in favor of that fund, on the lst October, 1849, was six hundred and twenty thousand two hun dred and sixty-six dollars and thirty-eight cents, ($620,266 38.) This sum is more than sufficient to meet all the demands to which it is now liable. The six per cent. issue of 1827, known as the Randolph stock, amounting to ten thousand dollars, ($10,000,) is redeemable on the 1st January, 1850, and is payable from the current funds of the Treasury.
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