Newspaper Page Text
jggj'fflMAwwagtfULJiaBCTi
9
THE GEORGIA WEEKLY TELEGRAPH.
® r *naa ria .
ANNUAL REPORT
or TIIK
COffTROLLEB GENERAL.
OF TIIE
STATE OF GEORGIA,
MADE
TO THE GOVERNOR,
October 10* *800.
OFFICE OF CONTROLLER GENERAL,
Mn f Fri «F.VlLLE, Ga., Oct. 1C, loUU.
To ms Excellency, Chat. J. Jenkins, Governor
of Georgia:
g IK; As required by law, I herewith
submit the annual report of the financial coa
lition ot the State for the fiscal year 1866,
riving a statement ot assets belonging to the
State; a statement of the public debt, and a
detailed statement of the receipts aud dis
bursements of the Treasury. ’
Accompanying this report will be fouml
statistical tables giving the values of the Dif
ferent items and total value of property, to
gether with other items ot interest, as re
turned upon the Tax Digest of 1866; also,
an abstract of warrants approved, appropri
ations and balances undrawn to Oct. 16th,
1866. Upon balancing accounts between the
Treasury and this office, there is a
Cash balance in the Treasury of. $71,752 05
assets belonging to the state.
Herewith is furnished a statement of the
"assets belonging to the State,” ns exhibited
by the books and papers of the Treasury and
Comptroller General's office, viz:
1,833 shares stock in B’k8tateofGa....$ 183,300 00
jj)0 <• “ “ of Augusta..... 89,000 00
18# " “ in the Ga. Railroad
and Banking Company 18,600 00
3,345 shares of stock in the Atlantic
and Gulf Railroad Company, 834,500 00
Central Bank assets, estimated by the
Agent at 1,500 00
tures and adopting a sinking fund sufficient
to pay the interest, and n small port of the
principal annually, we can pay the State
debt without feeling the least pressure. The
financial affairs of Georgia have been, anil
may still be so managed, as to enable ora
people to say “ that they pay a lighter tax
than those of any other State in the Union.
RECEIPTS AND DIS B V R S KM E NTS AT THE
TREASURY.
Tho following receipts were received into
the Treasury during the fiscal year 1866:
Uncurrent Notes....... ; ~-3 0,612,204 60
From tax on h orcign Insurance Agencies,
specific tax on Liquor?, 18«3
general of 1866..... ..........
sale of PioneerCard factory
“ “ Exile Camp ..........—......
" " Old Furniture, (tx. Mansion)
fees from Sec’y. of State's Offioo—...
error in payment of warrant refund
ed by Governor Jenkins ;
Western and Atlantic Railroad
amount refunded on corn appropn-
salo of State Rond?, for subscription
to stock (13th installment) in tho
Atlantic and Gulf Railroad -
sale of State Ronds —
Temporary Loan* ...
7,221 27
2,480 58
5s6 30
20,129 22
734 25
1,482 15
593 00
636 50
380 75
67 87
75,000 00
6,458 00
134,500 00
1,004.293 08
657.424 20
S8A24.192 27
Balance ofeash in Treasury, Oct. 16, '66, 44,750 00
$1,126,900 00
Also, the Western & Atlantic Railroad,
(value not to be put upon the same by the
Comptroller or Treasurer.) However, the
books of this office show, that this Road paid
in the Treasury, as net earnings, in 1850,
$420,000; 1860, $450,000; 1861, $438,000;
1862,440,000; 1803, $1,050,000.
All of the above "assets” may be consid
ered as good, and almost at par in United
States currency, except the bank stock. But
as no returns have been made to this office
by the banks for the year 1866, there is no
data upon which I can make a correct esti
mate ot it? value. Considering the large
amount of State bonds held by the banks,
which were repudiated by the Convention, to
gether with losses in Confederate securities
and bonds, the estimate of assets in bank
stock must be at a low valuation. The re
port of D. McDonald, the able and efficient
Treasurer of the Atlantic & Gulf Railroad,
•hows that the people of Georgia, by whom
most of the stock ot this road is owned, have
not lost faith in its ultimate success. The
losses of the road during the last two or three
years have been very heavy, but l>y the good
management and energy ot its officers, most
of its former lines ot communication have
been re-opened, and the road put in good
running order. Also, an important branch
ot thirty miles lias been built, opening com
munication with the richest portion of Flor
ida, and with a line of Gulf steamers trom
New Orleans, thereby connecting the East
and the Southwest. This road lias already
added muck to the real wealth of the South
ern portion of Georgia, and doubtless will be
a great thoroughfare of travel between New
York and New Orleans. The further exten
sion of the road will be continued, and its
early completion to Alabama is now antici-
K ted. A sufficiency of the stock having
en taken, as required by law, the State has
been called upon and has paid her thirteenth
installment, amounting to $134,500.00; and
wc have every reason to hope that the road
will soon become a source of revenue to the
State. Owing to the very heavy losses sus
tained by the Western & Atlantic Railroad,
from the destruction of its track, rolling
stock, bridges, depots, Ac., by the Confeder
ate and United States armies, no reve
nue has been derived from this source
for the fiscal year 1866, the road having
paid into the Treasury only $75,000 00,
and drawn therefrom $383,724 40, for
completion of repairs; showing a balance
against the road of $308,724.40. 1711116 the
future prosperity of this road cannot be
doubted, it seems to roe that there are no
substantial grounds to justify the estimate
• that the same amount of revenue con be an
ticipated from this source as accrued to the
State prior to the late war, for at least one or
two years. There is no doubt, however, that
with propitious seasons and a few abundant
harvests, the business of the road, in the
course of time, will be increased, and as large,
or larger monthly net earnings declared than
at any time heretofore. Other lines of rail
roads, which are destined to bo feeders of
the Western & Atlantic Railroad, will, it is
confidently believed, be completed at on early
day, and add a new species of business, by
opening a ready market to the inexhaustible
slate quarries of the western portion of the
State. We have but to wait patiently the
developments of a few years to see our fondest
hopes fully realized, when this road will again
become the chief element of the financial
operations of the State.
Total $8,568,942 27
The disbursements for the year 1866 are as
follows:
Uncnrrent Note* (burned) 56,612,204 60
4,545 50
.2,250 00
55,226 07
52,765 34
22^25 04
21,053 40
134,500 00
43,396 35
174,266 00
• 4,035 00
643,438 82
18,000 00
3,950 00
2,500 00
7,000 00
2,500 00
20,000 00
On account of Provisional Government.,
Civil Establishment, 1861,
“ 1865,
1866,
" " “ Contingent Fund, 1866.—
Printing “ 1806..—-
subscription to Atlantic*
Gulf Railroad .............
•' •• “ pay of Officers and Mcm-
- bers of State Convention
of 1865.
State Officers and Members
of Legislature, '65 and '66,
“ “ “ interest on Public Debt—
Temporary Loans -
Penitentiary—repairs and
support of, 1866- ........
" " “ Penitentiary—salary of offi-
cere
” " “ Academy of tbe Blind—
support of, in 1865—........
Academy of tbq^Blind—
support of, in 1866——.....
•• •• •• Academy of_ the Blidd—
roofing building.
“ “ •• Lunatic Asylum—to pay
liabilities of 1865
" " " Lunatic Asylum—salary of
Superintendent and Resi
dent Physician, 1865.........
“ " Lunatic Asylum-to pay
outstanding liabilities of
1865.
Lunatic Asylum—to pay
officers, Ac., 1866 -
*, " " Lunatic Asylum—support
of pauper patients, 1866...
“ " " Lnnatic Asylum—salary of
Superintendent and Resi
dent Physician, 1866
" “ “ Georgia University—sup
port of.......—
** “ “ repairs of Executive Man-
" “ “ State' ii’ouso and Capitoi
grounds
“ " " repairs Western*Atlantic
Railroad 483,724 40
" “ “ pay of Finance Committee
ordered by the Convention 1,000 06
" " “ pay of Finance Committee
to prepare Freedmen’s
Code. - 500 00
“P. “ '' purchase corn for indigent
poor 190,000 00
On Account of Miscellaneous Appropriate
(given in full in Abstract an
nexed to this Report) 132520 50
TABLE “A,
Showing tlic total number of acre?, aver
age value per acre, total value of Land, and
the increase or decrease in the number of
acres, and in the value of Land for each
county, and for the State, since 18G0. The
total number of acres returned in 18G0 was
33.345,289; in 1866, 30,110,923, being a de
crease of 8,228,300. Tlie total value ofLand
in 1860 was $101,764,955; in 1866 $103,112,-
524; and the average value per acre in 1860,
$4 85; in 1860, $3 42, being a decrease ot
In order to form a correct
they will continue to decrease in the same
ratio as they have for the three past years,
there are causes at work which will rapidly
lessen the number and efficiency of our negro
laborers. The two most striking I will men
tion. First, the great demand and the high
prices offered and paid for this class of labor
ers in the rich cotton-growing regions of the
lower Mississippi and the West have already,
and will continue rapidly, to withdraw a
large number of the best negro laborers from
the less productive sections of the South, and
all the indications now are that their ulti
mate home will be the rich cotton lands of
$1 48 per acre.
estimate of the actual decrease, fitty per cent.' ^ Secondly, it is an established fact
must be cither deducted from the value of *>,.♦
land in 1866, or added to that of 1860. The
value of land in 1860, in the present curren
cy, amounts to $242,047,432, which, com
pared with that of 1866, shows an actual de
1,875 00
1,250 000
4,000 00
19,961 70
5,031 50
crease of $139,534,908 in United Stages cur
rency, amounting to three-fifths of its value
since 1860. .
table “b,”
Showing the value of city and town prop
erty, money and solvent debts; merchandise
for tho years of 1860 and I860, and the in
crease or decrease in their several values in
each county in the State since 186IH; The
value of city and town property in 1860 was
$35,139,415; in 1866 $39,390,181, showing
an increase since 1860 of $4,256,766; but as
the returns of 1860 were upon a gold basis,
fifty per cent, must be added thereto, which
makes the value of city and town property in
1860 $52,709,122, being a decrease of $13,-
312,941 since that year.
Money and solvent debts in 1860 wet
returned at $107,336,258, equivalent to $161,-
004,387 U. S. Currency; in 18G6 at $34,521,
678—decrease since 1860 $126,482,709. Mer
chandise in 1660 was returned at $15,577,193.
equivalent in the present currency to $28,-
365,789; in 1866 at $10,933,178—decrease
$12,432,616 since 1860.
City and town property has, as it is per
ceived, been returned at a higher value than
any other species of property.
table *‘c,”
Total .$8,4974*0 22
Balance in Treasury, Oct. 18,1866 71,783 05
The operations of the Treasury having been
exhibited, I deem it not improper to make
the following approximation to the receipts
and disbursements at tbe same for the fiscal
year 1867:
PROBABLE RECEIPTS—
From general tax ofl866 .$180,000 00
From tax on Banks 8,000 00
From tax on Railroads 8,000 00
From tax on Express Companies 600 SO
From tax on Fore gn Insurance Agencies 7044)0 00
From tax on sale of Liquor* 60,000 00
From net earnings Western A Atlantic K.
Road $504X0 00
From Dividends Atlantic A Gulf K. B 30,000 0 ■
From Miscellaneous items 10,000 00
Balance in Treasury, Oct. 16,1866 71,762 05
DISBURSEMENTS, TO wit
Pay of Legislature.
Civil Establishment
Civil Establishment
Printing Fund.
Contingent Fund
Lunatic Asylmn—support of pauper pa
tients.... 60,000 00
Lunatic Asylum—pay of Officers and
Trustees —................
Lnnatic Asylum—salary of Superintend’!
Academy ot the Blind....................
Georgia University .....
Deaf and Dumb Asylnm
Penitentiary—support of.
Penitentiary—pay of Officers ....
Interest on Public Debt
Miscellaneous Appropriations 50 000 00
Temporary loans (payments) £8,000 00
Balance of appropriations, 7366, undrawn 100,806 00
PUBLIC DEBT.
The following statement of the public
debt ot the State, in bonds, bos been kindly
furnished by Col. John Jones, State Treas
urer :
Dne in 1868,6 per cent. Bonds
•' 1869,6 " " ,
" 1860,5 " "
•* 1870,6 “ "
“ 1871,6 “ “ ......
" 1872,6 " “ .....
" 1872,7 “ “
" 1873,0 " “
" 1874,6 “ "
“ 1874,7 " " ......
•* 1878,6 " " ,—
" 1879,6 " "
" 1880,6 “ “ .—
" 1881,6
“ 1886.6
'• 1886.7
85,706,500 00
Section 8tli of an Act approved March
12th, 1866, provides that the following bonds,
together with coupons past due, are to be
landed in mortgage bonds:
Dne in 1862, 7 per cent Bonds.
" 1862, 6 "
" 1863. 7 "
•• 0863, 6 * " •
“ 1864, 7 " "
•• 1885,6
..4 176,500 00
.... 262,500 00
" 72,000 00
" 131,500 00
“ 154,000 00
“ 621,500 00
•• 100,000 00
“ 169.500 00
" 75,000 00
" 176,500 00
“ 100.GU0 00
•• - 200,000 00
'• 200,000 00
" 100,000 00
" 134,500 00
Mortgage Bonds 3,030,000 00
f879,706 06
Showing a surplus of only. ....{'5540 99
It will thus be seen that only a small mar
gin is left for extra appropriations after the
ordinary expenditures of 1867 have been paid
and new sources of revenue should be opened
before any such should be made. Sound
policy dictates that the receipts and disburse
ments should be so arranged as to enable the
State, instead ot increasing, to reduce her in
debtedness annually. To do tbis, either strict
economy will be necessary, or higher rates of
taxation than heretofore adopted, which, if
possible, should be avoided until the financial
condition of the country becomes less embar
rassed than at present, which will require at
least one or more good crops.
A Table, showing the total value of various items of
Property, together with other returns, as exhib
ited upon the 'Tax Digests” of 1866.
Land .$103,1122524 00
City and Town Property 8*496,181 09
Measy and Solvent Debts. 34,521,678 00
Merchandise 10,933478 00
Shipping and Tonnage. 215.667 0G
Stocks, Manufactures, Ac 4,120,489 0t
Household and Kitchen Furniturb — 1,132,406 00
Property not enumerated 28,751,667 00
Showing the value of Shipping and Ten
age, Stocks, Bonds, etc., Household and
Kitchen Furniture as per returns
of 1860 and 1860, together with the increase
and decrease in each county and in the State
since 1860. These several items were re
turned respectively in 1660 at $943,940, $4,-
3,375 00 034,252 and $2.374,284—equivalent to $1,-
oivnm 415,910, $6,051,873 and $3,561,426 in U. S.
currency; in 1866 at $215,067, $4,120,489
38,000 00 and $1,132,408; being a decrease since 1860
of $1,213,243, $1,930,884 and $2,429,018.
TABLE “D. v
Giving value of property r»t enumerated,
its total,value andjvulue of tax.- 'ile property in
1860 and 1866, (exclusive of s.aves.) Value
of property not enumerated in 1860 was $42,-
427,295, equivalent to $63,640,942 U. S. cur
rency, against $28,751,667 in 18G«— a de
crease since 1860 of $34,889,275. The total
value of property (exclusive of slaves) in
1860 was $309,627,922. equal to $554,441,883
U. S. currency; in 1866 $222,183,787—de
crease since 1860 of $322,268,095. The tax
able property of 1866 amounts to $207,051,-
677, exclusive of Railroads, Banks, Express
Companies and Foreign Insurance Agencies.
TABLE "E.”
Showing number and value of slaves in
1860; value of all other property; total val
ue of property in 1860 in U. S. currency and
in gold ; total value of property in 1860 and
t’te decrease in each county and in the
State since 1860. The number of slaves re
turned on the Tax Digest in 1860 was 450,-
033, valued at $302,694,855 ; other property
$369,627,922, making a total of $672,322,777,
amounting in currency to $1,008,484,165 : to
tal value of property in 1866 $222,183,787 ;
decrease since 1860 $786,300,378.
TABLE “f.”
Showing number of Polls of whites in 1860
and 1866, and the decrease; polls of negroes,
professions, dentists, artists, etc. The num
ber of polls of whites in 1860 was 99,748; jn
1866, 86,909—decrease 12,839. Number of
negro polls in 1866,55,909. Total number ot
polls in 1860, 152,808.
TABLE “G.”
Showing number of sheep, number killed
by dogs in twelve months, number of dogs,
number of children between six and eigh
teen years old, number of hands employed
between twelve and sixty-five in 1863 and
1866, and decrease, and the number of maim
ed soldiers.
table “h.”
$SS2,2Si 05
..$100,000 00
78.000 00
20.000 00
20,000 00
12000 00
2500 00
7,000 00
8,000 00
8,000 00
20,000 00
6,400 00
307,000 00
1859, 6
1861.6
" (probably paid)
...A 46,000 00
.... lli.SflOOO
.... 49,500 00
.... 39,500 00
... 32,000 00
13,000 00
6.000 00
10,000 00
$212,500 00
Bonds post dne that have been fanded- 4 20.000 00
Coupons past doe that have been — _79*500 00
Coupon* past due yet to be funded....——... oijkSJLOO
JS28.802 00
Of the entire bonded debt of the State,
mounting to $5,706,500.00. $2,67o,500.00 arc
iu old bonds, the first of which fall due in
1808, and annually thereafter up to 1872, in
such nmounts as render the payment quite
easy. It would be well to note, that in 1872,
$721,500.00 of these bonds fall due, and un
less some arrangement is previously made to
meet this heavy demand, there will be some
trouble; tbis being disposed of, our State
debt can be easily managed. Since, to meet
tbis debt, aud to pay interest on the same, the
Stato has assets which may be sately estimat
ed at $1,000,000.00, also the Western & At
lantic Railroad, which for several years paid
an interest of over 6 per cent into the Treas
ury on $7,000,000.00, and was valued by a
committee appointed by the legislature in
1802 at $7,849,224.68, with the assets of the
Stata and a taxable property of over $200,-
000,000.00, exclusive ot Railroad, Banking,
Express Companies and Foreign Insurance
AgencicB, our debt can bo easily paid. It is
a cheering fact to know, that in the face of
repudiation by tho Convention of a large part
of the State’s indebtedness, that her credit is
almost unimpaired, and hernew bonds, which
only a few months since were , selling
at ninety cents, are now bringing liincty-
■3ven and a half, and will doubtless
bo at p ir in a short time. Even with our
heavy los-es of property, with a moderate
tax. it favored witli a few propitious seasons
and good crops, by curtailing our expendi-
Totol value of property returned $212,183,787 00
Total value of taxable property 207,061,677 00
86.900
C5.MW
2,182
103
41
31
140
Poll* of White
Poll* of Negroes
Profession*..— ..........
Dentists- .........
Auctioneers - ......
Billiard Tablee
Ten Pin Alley*
Public Bom* Troche
Number of Sheep -
Number of Sheep killed by Doga iu 12 montb*
Number of Doga —— —
Number of Children between 6 and 18 years
20
2
433,479
25,482
92,303
132,455
5,771
139,988
4
Number of Children between 16 and 18 year*
of ace, a* cuardian for
Number of Hands employed, between 12 and
65 years of ace
Number of Maimed Soldiers
Number of acres of Land - 30,116,929
Tho returns, as exhibited in the above
“Abstract.from the Tax Digest of 1860,” ore,
it must bo admitted, at exceedingly low fig
ures, and, I am compelled to believe, not at
a fair valuation; but, considering the unset
tled condition of the country, and especially
tho change of labor from slave to free, I do
not doubt that, iu most instances, the people
have made their returns in good faith. Eve
ry effort has been made to insure full and
correct returns; but, owiug to the want of
mail facilities, and the inexperience of Tax
Receivers, I feel that I have only been par
tially successful. As required by law, every
“Tax Digest” has been carefully examined,
and a number of errors corrected, most of
which being of minor importance, and the
actual returns have been affected but little.
From some cause, which I am unable to dis
cover, the "Tax Digests” of tho counties of
McIntosh, Rabun and Ware, have not been
received. Though several letters of inquiry
to the Receivers representing the three afore
said counties have been written, no replies
relative to the matter have been received.—
Therefore, all of my estimates have been
made independent of these counties, the re
turns of which would not have affected the
general result but to a small extent, as they
would not have exceeded one million of dol
lars, ^n my opinioli. Should our people be
left undisturbed, an increase in the returns
of the ensuing year over those of this may
be confidently expected throughout the whole
State.
STATISTICAL TABLES.
Accompanying this Report, will be found
a number of tables giving the values of the
different items of property, together with
other items of interest, as returned on the
"Digests” ot 1800 and 1866, showing the in
crease or decrease for each county, and in the
State vine 1 lsi'iii. <>t which tin- following syn
opsis is given:
that the mortality among the negroes far ex
ceeds what it was under our well regulated
system of slavery, being so great as to give a
reasonable foundation for the prevalent belief
that the days of the race are numbered, and
that they will eventually become extinct.
Tbe general dissatisfaction, and the univer
sal complaint of our people, also goes to il
lustrate the fact that the negro grows less
and less reliable, except in n few isolated in
stances, and there will soon be urgent de
mands for other laborers. The attention of
your Excellency and the General Assembly is
respectfully called to this subject, believing
that the welfare of our State depends upon
the number and productiveness of our agri
cultural laborers, and that the country wants,
and, if possible, must have, a well regulated
system of labor before we can again become
very prosperous. Much of the future pros
perity of Georgia depends upon her agricul
tural products, and new life must be infused
intoour.plantinginterest—new and improved
modes of culture adopted. To do this, we
must have reliable and efficient labor.
Showing amounts paid to members of the
Convention, to members of tho House of Rep
resentatives. and quota of Senators’ pay for
each county, number ot gallons of Liquors
sold for the 1st, 2d, and third quarters, with
tax collected on same, (1st quarter excepted);
tax on psplls, professions, etc., and total
amount of tax levied in the State and in each
county.
SHEEP RAISING.
It is evident to every thinking man that,
with our changed system of labor and the
impoverishedcyidition of our lands, that a
complete cTiunge of our old system of cul
ture has become necessary before the planting
interest will be very remunerative, we have
a soil capable of being improved to almost
any extent, if a proper system of cultivation
and manuring be adopted. How this can be
done, and with the greatest economy, is a
question of vital interest to every citizen of
Georgia, and opens a broad field, aud a useful
field, for thought and enterprise. Our broad
acres, now covered with fine grass, at least
suggest that we should turn our attention
more to shtep raising; for it is an establish
ed fact that they cau be raised cheaper than
any other domestic animal, and produce
much better manure. Iu all countries where
sheep raising has been carried on to any
great extent, not only large profits have
been realized from the sale of tbe wool
and flesh, but lands have been made to
yield triple as much again from their manure.
The farmers of the Northern States have
long since discovered that the English hus
bandmen are correct in the favorite saying,
“that nothing is like sheep loot to make land
yield;” and they have turned their attention
to this subject with much success. We have
the undoubted testimony ot two very pros
perous countries as to whether sheep raising
will pay, and with a climate much better
adapted than theirs, why do not our people
give this matter a fair trial? The question
:.s easily answered. The Tax Digest of 1866
shows that there are only 433,479 sheep in
the State, and that 25,432 nave, in twelve
months, been killed by dogs, being more
than five per cent. The condition of the
country calls loudly for a remedy against this
great evil. Must we still be deprived of
sheep, which have been made so productive
of wealth to other countries, for the sake of
a few worthless dogs ?
The attention of your Excellency and the
General Assembly is especially called to this
subject, believing that every encouragement
should be extended to the producing class of
our people, who are the real bone and sinew
of the country. Many radical changes, both
in thought and action, must necessarily take
place before our country can become eminent
ly prosperous, aud especially is this required
of the planter. The sooner our people be
come convinced of the great necessity for
laying aside tueir old destructive system of
tilling the soil, and adopt some well regula
ted system of manuring, the better it will be
for tbe whole country. As a matter of econ
omy, if not as a luxury, the sheep grower
should lie protected against the dogs, so as
to enable him to supply our tables, atjliving
prices, with good mutton.
INDIGENT MAIMED SOLDIERS.
In accordance with a resolution of the Gen
eral Assembly, approved 9tli February, 1866,
Tax Receivers were required to furnish a list
of the names of every man in their respective
counties who lost a limb, or limbs, in the
late war. Most of them have complied, and
nine hundred and fourteen names have been
returned, while from other sources quite a
number have been received, which will in
crease tbe list to about one thousand, a large
number of whom are in indigent circum
stances. Up to the present time, two hun
dred and forty applications have been made
voters. . . .. ...
votes polled low* county und in the Stole S"'T 1 J™
at the last general election preceding. From I Marca, 180 , 1 n w hicli c
some cause no record was kept of the vote ^en issued on Dr Douglass Bly the con
fer last November, and I have been unable £“*»» at * Iacon ’ Georgia. Other applica-
_ > _ 7“ -MUOIW tmvvo tiv*v>n hut vt.-t.ro rotnrni rI
to find any data upon which a reliable esti
mate could be made ; therefore, it has been
impossible to comply with this specified
duty.
DEAF AND DUMB ASYLUM,
In accordance with the law, Tax Receivers
were required to make returns of the num
ber of Deaf and Dumb persons in their re
spective counties. This has been done in
most instances and over one hundred persons
reported, many of whom would, doubtless,
be greatly benefitted by the reopening of the
Deaf and Dumb asylum. There being no de
mand for tbe $8,000.00 appropriated for its
support in 1866, it is still undrawn. A com
mittee having been appointed by the General
Assembly at its last session to report the con
dition of the institution, I consider further
remarks unnecessary on tlie subject.
EDUCATIONAL FUND.
As there is nothing more vital to tbe pros-,
perity and welfare of the State than the edu
cation ot her youth, it is painful to.know
that among other heavy losses that her Edu
cational Fund lias been almost entirely de
stroyed. It now becomes our imperative du
ty to give this subject early attention,
and in reconstructing both our private
and public fortunes to make a thorough sys
tem of education the chief corner-stone upon
which to found our future prosperity. If our
people can only be induced to educate their
children, the time is not far distant when a
complete revolution will take place in almost
every department of labor; new and improved
modes of culture will be adopted, the geeat
mineral, agricultural, and manufacturing re
sources of the State developed, and a pros
perity hitherto unknown to them will be fully
realized. In connection with this subject, it
is gratifying to know that our time-honored
University has been re-opened under favors*
ble auspices, and that its future prospects are
quite flattering. It is the duty of tho State
in reconstructing her educational system to
foster her University as an element of future
prosperity and to make it whntitsbould be—
the pride of Georgia. With the assets of the
University but little will ever be needed in
addition to what has already been appropri
ated to ensure its success. Situated in a.
lealtby locality, surrounded by a people
noted for their purity and intelligence, and
with an Alumni unsurpassed in ability and
usetulness, I can see no cause (if properly
managed) why the University of Georgia
should not be made equal to any other insti
tution of the same kind, if our people will
only determine to lend their patronage and
educate their sons at home.
LABOR.
Tho question ot labor will soon become a
serious one to the people of a large portion
of Georgia, unless some steps are taken to
supply the place of the negroes, who arc ra
pidly decreasing, both as to numbers and cl- 5
ficiency. The return* of the present yi-ar, i 5
1866. -now that the State lias lost over oin r '
tions have been received, but were returned,
as they were not in compliance with the law.
As very near as many orders have already
been issued for limbs os can be filled by the
contractor, without un additional appropria
tion. I respectfully recommend that it be
made, tbe amount to be left indefinite, as on
ly seventy counties have yet made any ap
plications, and the number who deserve to
be provided for will amount to between three
and five hundred.
It will not be amiss here to .state, that the
contractor, Dr. Bly, furnishes these artificial
limbs at the low price of seventy dollars, for
a leg, or an arm amputated above the elbow,
and forty dollars for an arm below that joint.
So, only a lew more thousand dollars will be
required to give other needy applicants the
benefit cf this act, and I hope soon to be able
to approximate very near to the amount that
will be needed.
I deem it unnecessary to say more on this
subject, since oli must admit that the State
ought to lend a helping hand to those brave
but unfortunate men who suffered so
much in her defense, and, but for their im
poverished condition, would reject, with dis
dain, any gift at her hands.
INDIGENT POOR.
By an act of the General Assembly, ap
proved March 12th, 1866, $200,000.00 was
appropriated to buy corn for the indigent
poor of the State. I had hoped to accom
pany this report with a tabular statement
of the number of beneficiaries reported from
each county and in the State, but have failed
to secure from tho distributing agent tho
necessary data. The following is an abstract
ot purchases made by Col. R. F. Maddox,
Agent, to whom much credit is due for the
correct and efficient manner in which he dis
charged his duty:
ll
oJ
C
a
ggg §
s
<
o'
88S8
c3 0
: ©?
l: SJSff
1 .
5 ss
©
H S;’S.
s
5§S2j
NW1
5
•5
82775
oe <o«o vst_
w
kSn*
I S' **
ss I s s
SI | %
“i 18;
I !§' |
:b
SJSo
Sis
13 !
\h
log
= ! IS i
i j J | i
* Sg* %
O rj £ . JZ.
i
oS-HS
3*
*)U3Ul
_ uxitfuoa
joif sy <
e c a
S3 s
o o o
ass
<■<<
amount of corn purchased, in round num
bers, 185,000 bushels, at a cost of a little less
than a dollar per bushel, which has been is
sued to over forty-five thousand persons, or
four and a half bushels per head. After all
tlie expenses are jJaid there will be an un
drawn balance of about $15,000.
VACANT WILD LANDS.
As much interest was manifested at the
last session of the General Assembly in rela
tion to the returns of vacant lands, every ef
fort has been made to secure full returns, by
calling the attention of Tax Receivers espe
cially to this subject, and enjoining upon
them diligence in tbe same. Owing, liowov-
ever, to the destruction of papers, and the
general derangement of the country, a full
return could uot have been expected. I am
at a loss, however, to understand why there
should be a decrease of 3.228,360 acre’s since
I860, which makes it evident that there is a
wrong somewhere, which should be investi
gated. I have given much attention to this
subject, but, with the light before me, I am
unable to suggest a proper remedy, and
would respectfully recommend that no radi
cal change be made at present in tlie law, as_
renewed efforts will be made next year to en
sure fuller and better returns.
Owing to the change in the labor system,
then has been but little demand for these
lands, except in a few localities, and owners
have been quite careless in returning them,
as there would in all probability be no dan
ger of any loss in failing to do so. By a ju
dicial arrangement of the Tax Digest, and
proper instructions to Receivers of Tax Re
turns, requiring a special return of lands, I
hope to be successful in obtaining
a full return, and, in the mean
time, if this fails to be able to suggest
some judicious amendment to the law, which
will effect the object desired. It cannot be
denied, however, that, with the great reduc
tion of the producing labor of the country,
aud the large quantities of land now uncul-
tivoted, as compared with previous years,
that it will be some time before wild lands
(except in a few localities) will be marketa
ble.
REVENUE LAWS.
The law makes it the duty cf the Comp
troller General, in his annual report, to sug
gest such amendments to the revenue laws as
in his judgment, will add to their economy
and efficiency. I will now proceed to the
discharge of this duty, under the following
heads:
TAX ON LIQUOR8.
The returns of sales of liquors, in accord
ance with the tax act of 1866, for the
first quarter, amounted to 131,180 gallons,
upon which no tax has been collected; for
the second and third quarters, to 100,586 gal
lous. The tax on the same has been
paid into tbe Treasury, with the exception of
the amount due from a few counties. No
provisiou having been made by the act for
the compensation of collectors, I have adop'
ted the scale laid down in the Code ot Geor
gia, and paid the commissions at the end of
each quarter, except the first, hoping by
such a course to ensure prompt collections
and payments of the tax, in which I have
not been disappointed. It cannot be
denied but that the returns fall far short of
what was anticipatad, and have not been
made in good faith by dealers. As the law
now stands, liquors are taxed every time they
are sold, and a number of expedients have
been adopted to avoid the payment of the
tax, which can be easily done by the dealer
without violating the strict letter of the law,
oiz: A sends to B, a wholesale merchant, an
vrder, which B sends to some point out of
the State to be filled, making no return to the
Collector, claiming that he only acted as
agent for A, and so on, until no one pays any
tax but tbe retail dealer. Sales of domestic
liquors by the distiller or manufacturer, also,
being exempt, most ot them have establish
ed retail shops, which being protected by a
bonus of twenty cents on the gallon, has en
abled them to do a thriving business, and
thereby greatly encouraged the manufacture
of liquors throughout the State. The law is
very defective, and I respectfully recommend
that it be amended by taxing all sales of li
quors, whether of domestic or foreign manu
facture, and all wholesales in quantities of
forty gallons or less. In this form, neither
the manufacturer, distiller, nor wholesale mer-y
chants can object to the law, and I do not
doubt that more revenue will be realized
than can be under the law as it now stands.
TAX ON INCOME.
Section 0th, tax act of 1866. “Be it forth
cr enacted, That all laws heretofore passed,
levying and collecting a tax on income be,
and tho same is hereby repealed.” I suppose
the intention of the Legislature was to repeal
the various laws passed during the late war
taxing personal incomes, and not to repeal
the laws in relation to tax on railroads, ex
press companies, and foreign insurauce agen
cies, which in this State for several prior
years have paid an income tax. I would re
spectfully suggest that it be amended, which
can be done by simply declaring the laws reg
ulating the tax on said companies, prior to
1863, as still in force.
PROPERTY EXEMPT FROM TAXATION.
Parapraph 12th, Section 729, Code of
Georgia, reads as follows: "All plantation
and mechanical tools, and all household and
kitchen furniture, not above the value of
three hundred dollars, and not held for sale
or as merchandise.”
There is a diversity of opinion among our
people as to the proper construction of the
above cited paragraph, and in many instan
ces great errors are committed. As to what
are mechanical tools, is a question that every
man wishes to decide for himself. Many men
claim that work stock used either directly or
remotely on a farm, are plantation tools, and,
therefore, exempt; while mechanics and pub
lishing or printing houses claim the same for
everything, even to steam engines connected
with their legitimate trade. Some parties to
my certain knowledge claim, and are really
exempt from any tax, on investments to the
amount of thirty thousand dollars. I would
respectfully suggest that all plantation and
mechanical tools, over three hundred dollars
in value, be declared as subject to taxation
TAX ON BANKS.
Assembly, That all cotton and grain, or other
produce in this State held for barter or sale,
on the 1st day of April in each and every
year, and not belonging to the original pro
ducer, are hereby declared to be merchan
dise, and therefore taxable as other property.'’
I can see no means ot effectually enl'orcin
tbis law, and, owing to the present heavv tax
of three cents per pound imposed upon cot
ton, I deem it unnecessary to say more than
to recommend that the law be repealed.
TAX ON NEOPOES.
From all the information in my possession
the tax on negroes is likely to prove a troub
lesome question, and will swell the insolvent
lists of the Tax Collectors to an alarming ex
tent.
The law as it now stands, is very detective,
and will have to be radically changed before
much revenue can be realized from this
source. Numerous letters have been received
from the Tax Collectors, stating that most of
the negroes refuse to pay the tax, or even
give their names; and also, that many whose
names appear on the Digest have changed
their homes aud cannot new be found. Every
effort has been made to enforce the law. and
this can only be done where the negro is ac
tually in the employment of some solvent tax
payer, while nil others, when so disposed,
easily avoid the tax—generally owning no
property (even when known to the Collector)
upon which a JL fa. can be levied and the
tax collected.
By the laws of tbis State, the only penalty
against an insolvent tax-payer is to deprive
him of the right to vote, which, of course,
does not apply to negroes. This law should
be amended by adopting some mode to com
pel every man to pay the specific or poll tax,
since it will not do to discriminate between
the races. Unless some mode be adopted by
which tho tax can be collected, un
known to the laws of Georgia,
the tax on negroes had better be abol
ished. It is true that some revenue may, and
doubtless will, be received from this source;
but very few over half of the negroes will pay
any tax, and even what is collected will be
the cause of much feeling between the em
ployer and the negro, who is jealous enough
of his pecuniary interest to know that, if the
employer does not pay the tax, he can easily
avoid it altogether, having no property upon
which the Collector can levy a fi. fa. and col
lect the tax.
I I respectfully recommend that the law be
so amended as to give the Collector power to
enforce the. payment by fixing some penalty
against all who fail to pay their taxes where
no property can be found upon which to
levy afi.fa.
Ido not doubt this law would be very dis
tasteful to many of our people, and that it
has some repugnant features; but no law less
stringent will ever effect the purpose sought,
and unless such an amendment be added to
the existing law (which does very well so'far
as it goes, but tails to attach any penalty
against those who fail to pay their taxes,)
very little can ever be realized from a specific
tax on negroes, aud the law taxing them had
better be repealed, although the State will
lose all of seventy-five thousand ($75,000)
dollars revenue, which should be paid by the
negroes, who claim and receive t!*.e full pro
tection of the laws, and therefore should help
to sustain them by paying a pro rata tax.
Believing that the losses of property du
ring the late war would be a subject of inter
est, and productive of some good, I herewith
submit a condensed statement of the values of
various, items of property as returned on the
Tax Digest of 1860 and 1866, and the de
crease since 1860; also, a low estimate of the
losses of property not returned on the Di
gest:
are still much etub&rr&s.^ed. the In* ]
cotton and a few good crons wilJ7,
Iieve their indebtedness. Our i) 0 liKr' i l f V
ation, though much Improved t'h’ r * **
■ if the Sun- Government I- vV-'.
No silver lining can be seen in tli e ,S
which overshadows us; but,humbl^S
that an All-wise God will
those unfriendly to us, and that bett<
sels will prevail among the rulers of th
let us do our duty and silently bide ™ U * J
JOHN T. BUR^
Comptroller q
DISTRIBUTION
Wo would call attention to theopinion of
leading papers of Canada on this snbjcc* |
Most of our readers have no doubt n a-i»
numerous advertisements of Gift Entl>rJI 01^, tL
Conserts. *c.. which appear from time to ta**\ <‘-
public prints, oflenn(rmosttemptincb»r».ir #, att
who will patronize them. In mort euA^t^lC
^cnuino humbugs. But tbero are *few J?**
firms who do business in this manner •r.,i7i?* et *kl
as a means of incrcasingtheirwbolesais
not to make money. Fromsucbfirms i t ii **5 e f*
some and valuable articles are procunM f'
small sum, and what is moro important
cheated. Lvory person gets good value’for
because, as we have stated, it is intended
advertisement to increase their ordinary bn.,. *41
\\ o have seen number* of prites sentTi?.^*
way by Sherman, Watsoh * Cokpavt
Street, N. Y.. and there is no doubt thu'^L ^1
articles are worth eight or ten times the 0,: 4l
for .them, while we have not seen or heardTf
articlo which was not fully worth the doll.,iv’''hl
cost. But this is only one of the bxceptiojjfl'
rule, for as a general thing the parties enTri^ 0 '
business are nothing but clever swindlers
(Saturday Header, Montreal, 0. E., Jan.
GREAT DISTRIBUTlFll
* BY THE
American Jewelers’ Associate
Depots, 37 & 39 Nassau]
54, 56 & 58 Liberty Street
NEW YORK CITY.
Of Rosewood Pianos and Melodeons, Fine Oil p ■ ■
ings. Engravings, Silver Ware. Gold |
Watches, and Elegant Jewelry, consistb,
Diamond Pins, Diamond Rings, GoldBnL!
lets, Coral, Florentine, Mosaic. Jet
Lava, and Cameo Ladies' Sets.
Gold Pens, with Gold and Silver'
Extension Holders, Sleeve
Buttons, Sets of Studs,
Vest and Neck
Chains,
Plain and Chased Gold Chains, 4c., 4c., valued,.
$1,000,000 FOR ONE DOLUR;!^
In
It*:
L
Id o*
which they need not pay until it it knows tie
drawn and its value. * „
THE AMERICAN JEWELERS’ ASSOCItr i
call your attention to tho fact of it* being the u*»
and mostpopular Jewelry Association in the r, ^
States. The business is and always his been tmiv.
ted in tho most oandid and honorable manner
rapidly increasing trade is asure guarantee of ti>eu!
preciation of oar patrons forthis method ofohuuai
rich, elegant and costly goods. The sudden sual
tion of trade in Europe, owing to the late Geran
War and recent disastrous financial crisis in EmS
ha* caused tbe failure of a large number of Jett
Houses in London and Paris, obliging theater ■
their goods at a great sacrifice, in some instances (Ti I
than one-third the cost of manufacturinr. tie I
lately purchased very largely of these Benin-1
Goods, at such extremely low prices, that wetatg I
ford to send away Finer Goods, and give better dn I
ces to draw the most valuable prizes than inyri.l
establishment doing a similar business. 0TB till
IS TO PLEASE, and we respectfully solicit your»I
ronage, as we arc confident of giving the utmost uty I
faction. During the past year we haveforwuMil
number of the most valuable prises to Ul parts of*J>l
country. Those who patronize us will receive
value of their money, as no article ononrlhtil
worth less than One Dollar, retail, and thcremul
Blanks. Parties dealing with us mav depend on b. I
ing prompt retarns, and the article drawn will btisl
mediately sent to any address by return nuilortrl
press.
Decrease since
I860.
Value in
1866.
Value in 1860 in
U. S. c’y.
Value in 1860 in
gold.
mm
mrnmm
ssilisisi
1
=3S2
If
iii rut*
ill i|*|g
I 8 b I g=3 s
: S o **e 3 a"
: o” £ 5 G a o
c
:-T, - = o >.
: — . a a —a —
it ts&iis
o 2
'i SB'S
an : :
3 : : :
tJ3 1
if
Us ff
£ *
•
i cU
„ O K £
t* e c= -
°312
~ ISM- .s
£ ’o’c?3
§ ss-S •§
H -
r- u p a
hundred thousand producing laborers mucc There is a deficiency in same counties yet
1863. While it is not at all probable that to be supplied, whir . .* 11 make total
By an act, assented to March 7th, 1865, all
the banks in this State are required to make
returns, under oath, of their assets, and the
same rate per cent, to be assessed upon the
amount returned by tho Comptroller General
as upon other property. A copy of the above
cited act was sent to each of tho old, and to
the National Banks throughout tho State.—
Three of the latter have made returns and
paid their tax, while communications have
been received from most of the former, re
porting no assets. I hare no doubt but it
will be readily conceded that none of the
old banks have done any business sirce the
close of the war, and the capital stock being
exempt from taxation by tbe act of 1865, no
tax is due from them. I can sec no reason,
however, why the real value of the bank
stock should not be returned and be subject
to tbe same ad valorem tax as other proper
ty, and would therefore recommend that the
law be so amended. Having had some
doubts as to whether the National Banks
were subject to State tax, I addressed a letter
of inquiry to the Comptroller of the United
States currency, and received a reply in sub
stance, as follows:
“Section 4, ot the National Currency Act,
provides that nothing iu this act shall be con
strued to prevent all tbe shares in any of the
said associations, held by any person, or
body corporate, from being included in tbe
valuation of the personal property of such
person or corporation in tlie assessment of
taxes imposed by, or under, State authority
at the place where such bank is located, and
not elsewhere, but not at a greater rate than
is assessed upon other moneyed capital in the
hands of individual citizens ot such State. ’
There can be no further doubt as to the
liability of the National Banks to State taxa
tion. but T deem some action necessary in re
gard to this matter to enable the Coiuptmllei
General promptly to enforce the law against
said bunks.
TAX ON COTTON AND I'JtODUCE.
No. 54, Section 1st, :i--**nted to Decom^r
Comment upon the above sad and lament
able statement of facts is unnecessary, it*being
but too true that almost four-fifths of tbe en
tire wealth of Georgia has either been destroy
ed or rendered unproductive.
While I feel that it is distressing thus clear
ly to present our misfortunes, and the fact
that our people have not yet fully realized
their impoverished condition, it must be ad
mitted that the sooner we see and know our
financial affairs in a true light, the sooner will
we begin to practice economy and feel the
necessity of going to work in earnest. Will
our people meet the issue as they should?
Who can doubt it! Let them but feel tbis
great necessity, and they will soon be found
with their shoulders to the wheel in real ear
nest.
In thus presenting the financial condition
of Georgia, I have been actuated to do so, not
only that our people might see their true
condition, but for the consideration of those
of our fellow-citizens North, who are still
clamorous for our further financial ruin and'
humiliation. In the name of humanity let us
ask them, “ if the people of Georgia have not
suffered enough, and that they will at least
leave us our honor and the means of provi
ding for our absolute wants.” All we ask of
the powers that be is to be let alone, and
trusting in that Divinity who guides our des
tinies, we can and will become a prosperous
and happy people.
In concluding this report, I congratulate
your-Excellency upon the improved condition
of the State socially, financially anjl political
ly within the last twelve months. Civil au
thority has been re-established, our courts re
opened, our social system regulated and jus
tice impartially administered, regardless of
race or color.
Crime is rapidly decreasing, and there is a
general disposition on the part of the people
tc acknowledge and obey the laws.
It is also gratifying that, notwithstanding
our unprecedented heavy losses of property,
our tax laws are so wisely arranged as to ren
der the State tax merely nominal, befog only
one-sixth of one per cent. Although the pub
lic debt is more than five millions of dollars,
the State assets amounting to almost dou
ble her indebtedness, and, with her credit
almost, unimpaired, she can fearlessly lend
her aid to further internal improve
ments. While it is indeed gratifying
to be able to thus present the healthy
condition of our public finances, it i3 no less
so to note the improved prospects of the
whole State. Even the most sanguine are as
tonished at the zeal and energy displayed by
our people in reconstructing their private for
tunes. Our railroads have been repaired,
commercial intercourse with the world rc-
Oharles J. Hunter, Esq., Treasury Depirts-
Washington, D. C., Piano, value $300: Mia Antti
Yates. 52 St. Mark’* Place, N. Y., Sewing MtchJ
value S75; Brig. Gen. L. L. Hanson, U. S. Volt., XhJ
villo, Tenn., Silver Tea Set, value $150; Mist Eu
Hunter, 63 Front Street, Harrisburg, Pa., Sewics Si
chine, value $60; Lieut.-Col. Walter Cbittads
Quartermaster, Louisville, Ky., Gold Watch, ni>
S150: Wm. S. Haines, 147 King Street. Charlotou
C.. Silver Watch, value $50; Alexander John*,
Esq., Editor Muskateur Pioneer, Musk&teur, Ilia.
Ladies’ Enameled Watch, value $150; Samuel La
Esq., President Colorado and Mining Compai;,t*
Francisco, Cal., Melodeon, value $200; Ainti
Long, Esq., Principal Elkhart Collegiate Insticn
Elkhart, N. J., Diamond Pin. value $200:El
Longstrcet, Montgomery, Ala., Music Box,
Rev. Isaac Van Duzar, Albany, N. Y., Gold Liu
Dining Set, value $300; Mi** Clara Lucngner, De-
ton, Ohio, Pianoforte, value $400, and Diamond Pi
value S175.
Many names could bo placed on the List. 1st*
publish no names without permission. Our pin:
are desired to send United States Currency wheti'.i
convenient.
PARTIAL LIST OF ARTICLES
TO BE!
SOLD TOR ONE DOLLAR SAC!
Without regard to value, and not to l>epu
for until you know what you are ■■
to receive :
15 Elegant Rosewood Pianos, worth
ftom.. S3Mto<a
15 Elegant Melodeons, Rosewood Cases... lioto;
50 First Class Sewing Machines J
75 Fine Oil Paintings 30»
150 Fine Steel Engravings, framed 30 ta
50 Music Boxes.: 3jio
ISO Revolving Potent Castors, silver — J
90 Silver Fruit and Cake Baskets * 20 to
400 Seta Tea and Table Spoons 201* 1
150 Gold Hunting Case Watches, warrant-
ed 50*«‘Bkn
100 Diamond Rings, cluster and single
stone *5 *° ’
175 Gold Watehes..* j
500 Silver Watches 30“'
Diamond Pins, Brooches and Ear Drew 14]
Sets of Gold and Coral, Jet and Gold, Flora®
Mosaic. Lava and Cameo : Set* of Studs, 1 ts»|
Neck Chains, Plain and Chased Gold Kinp. ”*■
Thimble-. Locket.-. New Stylo Belt BacUa,V*|
Pens ami Pencils, Fancy Work Boxes, Gold Pew M
Gold and Silver Extension Holders, and a l»rpj|
sortment of Fine Silver Waro and Jewelry of
description, of tho best make and latest styles.
. „ _ chance to obtain any of the I
Articles for ONE DOLLAR, by purchtsiii 1
sealed envelope for 25 cents.
03.Five Sealed Envelope* will be sent forth fo
ven for $2; Thirty for $5; Sixty-fivo for**- 1 '
Hundred for $15.
Agents wanted Everywhere.
Unequalled inducements offered to L*di« c
Gents who will act as such. Our descriptive tan*
will bo sent on application. „
Distributions arc made in tho following mao*-
Certificates naming each article and at* vu«,|
8 laced in sealed envelopes, which arc well
ne of these envelopes containing the Ceruto
Order for some article, will be delivered at cw<\
or sent by mail to any address, without ns*"
choice, on receipt of 25 cents. -«
On receiving the Certificate the purchaser
what article it draws and its value, and can
One Dollar, and receive the article name*” 3
choose any other one article on our list ot tae
value. toiil
Purchasers of our Sealed Envelopes mJi* -\
manner, obtain an articlo worth from one to
dred dollars. ,
Long Letters are unnecessary. Havo tne
to write plain directions, and in choosing
tides from those drawn, mention the style
Orders for Sealed Envelopes must in e™*,^
be accompanied with tho cash, with the uaw' *
person sending, and Town, County and otaw)
written. , «l
Letters should bo addressed to the Manat® |
follows: r n
SHERMAN, WATSON * '
37 * 39 Nassau St., New lorS t*
octl8-w3m —
Administrator’s Sale. J
-WILL bo sold on tho first Tuesday i*
VV next, between the usual hours etaaw.pl
the Court Houae door in the City of pF
residence of Richard Brinn, on Tattnall i6*4“ -^-1
talniai 10 rooms, and all necessary out;
Also, a (hare* of Macon * Brunswick MKv
Terms, on the Jay. FRANCIS .
».:t2:-4'-d AdmtBfSS^I
p:
S IXTY«
to the
first rei
NOTICE. , „„
days afterdate application "
Court of Ordinary oi Clay c0 ° v]*j|
cular term thereafter, for leave 1
Lands belonging to the estate of T* 1 ® 6- ilv „•!
deceased, for the benefit of the credit 0 - 5
Adm’r. de bonis non on I
sept4-186fig
/GEORGIA, Quitman County.
VT To all Whom it may Concern.
Mary Eley having in proper form
permanent letters of administration <-•) ‘ j jL
Howell T. Eley. late of said county, dec"?^FI
This is to cite all olid -lliglllol ) I
creditors, and next of kin, of Hotven • ] Ioir <4»l
and appear at my cilice within the •-
law, and show cause, if any they can, wm ^
administration should not bo granted j.-npAh*
October 23rd. 1S0(3. . P. J
octal—InwoOd*
a EORGIA, QriTMAX Cot nty. ,
Whereas, John II. Hamhea
Robert Goode, repro-ents to t ..- < I
that lm has fully administered K* " I
This is. therefore, to cite all j-er-oo-* I
prospe
owing to the change ot labor nn<l unpropit 1-
ous seasons, has not I teen less active. >V <•
have every reason to hope that this is hut the
beginning, the ground-swell of ;i great ami
glorious future, if fortune will cqntinu to
loth, 1862
Be it enacted by tno Genetai favor us. Though the finances ot our p«
cliptTY days Ir.'o
o to fee Urdiuni
leave to .-ell the Ian
Joseph (L Cloud. *i
Thi- .luuust 27th,
ailir.'tP—’>tM
WILLIAM