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REPORT.

To the Legislature:

STATE OF TENNESSEE,

COMPTROLLER'S OFFICE,

Nashville, Dec. 20, 1884.

In accordance with the provisions of the statute, which makes it the duty of the Comptroller to present to the General Assembly a correct and regular statement of the accounts and vouchers of his office, I beg to submit this, my Biennial Report, for the two years ending December 19, 1884, together with such explanatory remarks and suggestions as seem pertinent.

It will be found to contain the following statements and tabulations:

A. Cash account, showing receipts and disbursements, and balance cash in State Treasurer's hands December 19, 1884.

B. Statement of Receipts, and on what account, from December 20, 1882, to December 19, 1884, inclusive.

C. Statement of Disbursements, and on what account, from December 20, 1882, to December 19, 1884, inclusive.

D. Statement of amount of payable warrants issued from December 20, 1882, to December 19, 1884, inclusive, and showing amount of warrants outstanding.

E. Statement of payable warrants issued, and on what account, from December 20, 1882, to December 19, 1884, inclusive.

F. Tabular statement, showing amount of appropriations for two years, to March 19, 1885; amount drawn to December 19, 1884, and amount remaining undrawn December 19, 1884.

G 1. Table of taxable property in East Tennessee for 1883, (compared with 1882).

G 2. Table of taxable property in Middle Tennessee for 1883, (compared with 1882).

G 3. Table of taxable property in West Tennessee for 1883, (compared with 1882).

G 4. General recapitulation for 1883, (compared with 1882).

H 1. Table of taxable property in East Tennessee for 1884, (compared with 1883).

H 2. Table of taxable property in Middle Tennessee for 1884, (compared with 1883).

H 3. Table of taxable property in West Tennessee for 1884, (compared with 1883).

H 4. General recapitulation for 1884, (compared with 1883). I. Valuation of taxable property in the State; average value per acre of lands, and the State tax levy for a series of years.

K 1, 2 and 3. Average value per acre of land, by counties and geographical divisions, for the years 1871 to 1884, inclusive.

L. 1., Railroad Property-Length of roads; assessed value per mile; aggregate valuation of each road, and the aggregate value of all the railroads in the State, as returned to this office by the State Board of Railroad Assessors Sept 19, 1883.

L 2. Railroad Property-Length of roads; assessed value per mile; aggregate valuation of each road, and the aggregate value of all the railroads in the State, as returned to this office by the State Board of Railroad Assessors July 17, 1884.

M 1. Railroad Property-Distribution of value to the several Counties for the year 1883.

M 2. Railroad Property-Distribution of value to the several Counties for the year 1884.

N. Telegraph Property-Showing the number of miles; assessed value per mile; aggregate assessed valuation, and the distribution of the same to the several counties in the State for the years 1883 and 1884.

O 1. Privilege taxes, East Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 20, 1882, to December 19, 1883, inclusive.

O 2. Privilege taxes, Middle Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 20, 1882, to December 19, 1883, inclusive.

0 3. Privilege taxes, West Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 28, 1882, to December 19, 1883, inclusive.

P 1. Privilege taxes, East Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 20, 1883, to December 19, 1884, inclusive.

P 2. Privilege taxes, Middle Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 20, 1883, to December 19, 1884, inclusive.

P 3. Privilege taxes, West Tennessee, reported and collected by County Court Clerks, and sources from which same was collected, from December 20, 1883, to December 19, 1884, inclusive.

Q. Tabular statement, showing the amount of State tax assessed for the year 1882, in the several counties of the State; the amount of abatements, and the net amount paid into the State Treasury, being a full and complete exhibit of the State tax account of each County Trustee for the year 1882.

R. Tabular statement, showing the amount of State tax assessed for the year 1883, in the several counties of the State; the amoun of abatements, and the net amount paid into the State Treasury, being a full and complete exhibit of the State tax account of each County Trustee for the year 1883.

S 1. Tabular statement, showing the amount aud source of current revenue collected from the several counties of the State during the year 1883.

S 2. Tabular statement, showing the amount and source of current revenue collected from the several counties of the State during the year 1884.

T. Tabular statement, showing amount of warrants issued on account of "Arrest of Fugitives," from December 20, 1882, to December 19, 1884, inclusive, giving name of fugitive, crime committed, by whom reward was offered, etc., etc.

U 1. Criminal Prosecutions-Tabular statement, showing amount paid to each county, from December 20, 1982, to December 19, 1883, inclusive, arranged according to judicial circuits.

U 2. Criminal Prosecutions-Tabular statement, showing amount paid to each county from December 20, 1883, to December 19, 1884, inclusive, arranged according to judicial circuits.

V. Delinquents-Tabular statement, showing the amounts reported due by delinquents, from December 19, 1882, and what disposition, if any, has been made of each amount since that date.

W. Delinquents-Tabular statement, containing list of delinquents December 19, 1884, and amounts due by each.

X. Interest School Fund-Tabular statement, showing the semiannual apportionment among the several counties of the State, according to scholastic population, for the years 1883 and 1884.

Y. Tabular statement, showing amount of certificates of indebtedness issued in lieu of the Torbett issue Bank of Tennessee money, taken up and cancelled as provided in acts of 1883; amount received to December 19, 1884, and amount outstanding December 19, 1884, arranged according to series.

Z. Tabular statement, showing amount and source of back taxes and other dues to the State collected; commissions paid, and net amount paid into the State Treasury by the attorneys for the State from December 20, 1882, to December 19, 1884, inclusive.

ZZ. Bonds-Tabular statement, showing, "by letter," the number of Bonds funded under act of 1883, and the number of settlement Bonds issued therefor; also the Bonds outstanding due by the State of Tennessee.

A-CASH ACCOUNT.

Your attention is called to this statement, showing balance in Treasury December 19, 1884, $645,214.83, after having disbursed $1,765,072.38.

D-OUTSTANDING WARRANTS.

This table shows the amount of pay warrants outstanding December 19, 1884, to be $115,964.83.

I feel confident that there is some discrepancy existing in this account, and the number of warrants outstanding will not exceed thirty or forty thousand dollars. Subsequent to 1873, the pay warrants issued have been recapitulated, abstracted and proven on the last of each month, but prior to that time such was not the case, but the amounts simply set down and carried forward from day to day, without being abstracted and proven.

E-EXPENSES.

I call your attention particularly to this table, as it is a complete exhibit of the amount of payable warrants issued for two years, ending with December 19, 1884, from which (by taking into consideration the amount of Bank of Tennessee new issue certificates

now due and outstanding, with those falling due within the next two years), you can form a very correct idea of the amount necessary to run the State Government for the next two years.

Total amount of warrants issued.................... From which deduct the following items that do not enter, properly, the reg

ular current expenses of the State Government:

Interest State debt.......

Interest School Fund....

$1,766,207 15

.$251,569 92

290,578 08

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Leaving as net current expenses for two years, ending with December 19, 1884.......

PENSION TO BLIND.

....

..$1,057,596 58

Under the act of 1883, providing for the relief of soldiers losing their eyesight in the late war, I have the following names on the pay roll, who are now drawing pensions under said act, except Mr. F. M. Beazley, who has recently died. John Erskine, John Waldridge, F. M. Beazley, John W. Sawrie, Allen P. Morris, R. G. Hall, Eugene Butterworth and Alfred Graves. I trust that the necessary appropriations will be made to continue their pension.

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