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 Front Cover
 Title Page
 Treasurers of the state of...
 Letter of transmittal
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 Funds: Receipts, disbursements,...
 General revenue fund: Receipts
 Statement of the securities in...
 Index
 Certificate of state auditor
 Certificate of comptroller


PALMM FAMU



Report of the Treasurer of the State of Florida
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Permanent Link: http://ufdc.ufl.edu/AM00000242/00011
 Material Information
Title: Report of the Treasurer of the State of Florida
Alternate Title: Report of the state treasurer
Annual report of the state treasurer
Physical Description: v. : ; 22 cm.
Language: English
Creator: Florida -- Treasurer's Office
Publisher: s.n.
Place of Publication: S.l
Manufacturer: Printed at the Floridian Book and Job Office
Creation Date: 1926
Frequency: completely irregular
 Subjects
Subjects / Keywords: Finance, Public -- Periodicals -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
serial   ( sobekcm )
 Notes
Numbering Peculiarities: Report year for 18 -1924 ends Dec.31; for 1925/26- on June 30.
Numbering Peculiarities: Report for 1885 issued in 2 pts., Jan.1-Feb.18 and Feb.19-Dec.31. 1897 in 2 pts., Jan.1-June 9 and June 9- Dec.31. (Report from books of the treasurer.)
 Record Information
Source Institution: Florida A&M University (FAMU)
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 01317935
lccn - 07021693
System ID: AM00000242:00011

Table of Contents
    Front Cover
        Page 1
    Title Page
        Page 2
    Treasurers of the state of Florida
        Page 3
        Page 4
    Letter of transmittal
        Page 5
    State's treasurer's report
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
        Page 15
        Page 16
        Page 17
        Page 18
    Funds: Receipts, disbursements, and balances
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
        Page 27
        Page 28
        Page 29
        Page 30
        Page 31
        Page 32
        Page 33
        Page 34
        Page 35
        Page 36
        Page 37
        Page 38
        Page 39
        Page 40
        Page 41
        Page 42
        Page 43
        Page 44
        Page 45
        Page 46
        Page 47
    General revenue fund: Receipts
        Page 48
        Page 49
        Page 50
        Page 51
        Page 52
        Page 53
        Page 54
        Page 55
        Page 56
        Page 57
        Page 58
        Page 59
        Page 60
        Page 61
        Page 62
        Page 63
        Page 64
        Page 65
        Page 66
        Page 67
        Page 68
        Page 69
        Page 70
        Page 71
        Page 72
        Page 73
        Page 74
        Page 75
        Page 76
        Page 77
        Page 78
        Page 79
        Page 80
        Page 81
        Page 82
        Page 83
        Page 84
    Statement of the securities in the various funds
        Page 85
        Page 86
        Page 87
        Page 88
        Page 89
        Page 90
        Page 91
        Page 92
        Page 93
        Page 94
        Page 95
    Index
        Page 98
        Page 99
        Page 100
        Page 101
        Page 102
        Page 103
        Page 104
        Page 105
    Certificate of state auditor
        Page 96
    Certificate of comptroller
        Page 97
Full Text








REPORT

OF THE

STATE TREASURER
OF THE

State of Florida


For the Fiscal Year Beginning July 1st, 1926 and
Ending June 30th, 1927



J. C. LUNING, Treasurer














\ ';:,'










REPORT

OF THE

STATE TREASURER
OF THE

State of Florida


For the Fiscal Year Beginning July 1st, 1926 and
Ending June 30th, 1927



J. C. LUNING, Treasurer












I'tg.Devt.-Fla.Ind.School for Boys. Marianna


















STATE TREASURERS


BENJAMIN BYRD,

WM. R. HAYWARD,

CHAS. H. AUSTIN,

SIMON B. CONOVER,

CHAS. H. FOSTER,

WALTER GWYNN,

H. A. L'ENGLE,

E. S. CRILL,

F. J. PONS,

E. J. TRIAY,

C. B. COLLINS,

J. B. WHITFIELD,

W. V. KNOTT,

J. C. LUNING,




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STATE TREASURER'S REPORT


TREASURY DEPARTMENT-STATE OF FLORIDA


TREASURER'S OFFICE
Tallahassee, Fla., July 1, 1927.
To His Excellency,
John W. Martin,
Governor of Florida.
SIR:
In compliance with law, I have the honor to submit
this, my official report of the transactions of this office for
the fiscal year beginning July 1, 1926, and ending June 30,
1927.
Included in this report will be found all statements
required by law, with additional information that I hope
will be of interest to your Excellency, to the Legislature,
and to the general public.
Statements showing the condition of each fund at the
beginning and at the end of the year, with the receipts and
disbursements during the year, and an abstract of the re-
ceipts and disbursements of the General Revenue Fund are
included in this report.

COMPARATIVE STATEMENT OF RECEIPTS AND DIS-
BURSEMENTS FOR THE PAST THREE AND
A HALF YEARS
Figures of a statistical nature are of greater value
when presented in comparison with similar figures of sim-
ilar periods of time, and I am, therefore, adding to this
report a comparative statement for the years beginning
January 1, 1924, and ending June 30, 1927, showing re-
spectively the receipts and disbursements of all funds for
each of these years, and an abstract of the receipts and
disbursements of the General Revenue Fund for the same
years. These statements immediately follow the text of
this report.












STATE TREASURER'S REPORT


TREASURY DEPARTMENT-STATE OF FLORIDA


TREASURER'S OFFICE
Tallahassee, Fla., July 1, 1927.
To His Excellency,
John W. Martin,
Governor of Florida.
SIR:
In compliance with law, I have the honor to submit
this, my official report of the transactions of this office for
the fiscal year beginning July 1, 1926, and ending June 30,
1927.
Included in this report will be found all statements
required by law, with additional information that I hope
will be of interest to your Excellency, to the Legislature,
and to the general public.
Statements showing the condition of each fund at the
beginning and at the end of the year, with the receipts and
disbursements during the year, and an abstract of the re-
ceipts and disbursements of the General Revenue Fund are
included in this report.

COMPARATIVE STATEMENT OF RECEIPTS AND DIS-
BURSEMENTS FOR THE PAST THREE AND
A HALF YEARS
Figures of a statistical nature are of greater value
when presented in comparison with similar figures of sim-
ilar periods of time, and I am, therefore, adding to this
report a comparative statement for the years beginning
January 1, 1924, and ending June 30, 1927, showing re-
spectively the receipts and disbursements of all funds for
each of these years, and an abstract of the receipts and
disbursements of the General Revenue Fund for the same
years. These statements immediately follow the text of
this report.










6

Total receipts (all funds) during this period amounted
to $108,465,424.72; total disbursements $102,798,427.94.
These figures include transfers from one fund to another.
MONTHLY STATEMENT TO GOVERNOR
In compliance with Chapter 4598, Acts of 1897 (Sec-
tion 139, Revised General Statutes of 1920), statements
are made monthly to the Governor by the Treasurer, show-
ing the balance in each of the funds for which he is the
custodian; also, showing the character of funds or credits
and where the money belonging to each fund is placed.
RECEIPTS AND DISBURSEMENTS
All payments made into the State Treasurery are en-
tered upon the Treasurer's books, and the original receipts
handed to the Comptroller, the same day, for his records.
Disbursements from all funds are made strictly in com-
pliance with law.
Warrants paid by the Treasurer are returned to the
Comptroller at the close of each month for credit and recon-
cilement of funds, and a copy of the monthly statement is
likewise filed with the Governor.
INTEREST ON PUBLIC DEBT
The following amounts were paid for interest on the
public debt during the year ending June 30, 1927:
Interest of bonds owned by State School Fund ... $10,585.01
Interest of bonds owned by Agricultural College
(University of Florida) Fund. ....................... 3,179.81
Interest of Seminary Fund ...................... ......... 2,285.46

Total interest on public debt of State.............. $16,050.28
These amounts include accrued interest to October 12,
1926, when the State bonds were retired and canceled,. in
addition to the semi-annual interest paid from the General
Revenue Fund July 1, 1926.
DEPOSITS IN BANKS
All funds not actually needed for the daily cash trans-
actions of the Department are deposited in banks, under
the provisions of Sections 143 and 144,of the Revised Gen-
eral Statutes of 1920. Security for said deposits is re-








7

quired, bonds in excess of the value of the deposits being
exacted of each bank, -thus allowing a margin for the pos-
sible fluctuation in value of bonds, thereby making these
deposits in the various banks of the State absolutely safe.
The rate of interest is three per cent on daily balances.
During the early part of 1920 the provisions of Chapter
7929, Acts of 1919 (Section 143, Revised General Statutes
of 1920) were put into effect. Every bank in the State
which has made application and furnished security required
by statute, is allowed an equal share in the State tax moneys
derived from taxation in the county in which such bank is
situated, at the uniform rate of three per cent per annum
on daily balances.
The following table shows the interest collected each
year on State deposits since the statute governing same
was first enacted in 1897:
Year Ending December 31, 1897 ........................$ 2,723.92
1898 ....................... 3,772.13
1899 ...................... 3,522.65
1900 ............. 3,364.65
1901 ...................... 5,407.59
S1902 ...................... 13,429.11
1903 ...................... 14,882.61
t" 1904 .................... 9,666.65
1905 ..................... 9,489.39
1906 ............. ....... 10,594.54
1907 ....................... 12,578.66
S1908 ....................... 11,901.58
1909 .............. ...... 13,157.68
S 1910 ....................... 14,436.76
1911 .................... 16,643.33
1912 ...................... 20,016.73
1913 ...................... 23,005.84
S" 1914 ................... 25,824.58
1915 ...................... 29,337.04
1916 ...................... 17,737.30
S" 1917...................... 17,284.24
1918 ....................... 25,322.47
1919 ....................... 32,689.41
1920 ..................... 52,568.21
S" 1921 ........................ 65,755.20
"" 1922................ ..... 64,483.20
1923 ....................... 75,514.72
1924 ....................... 81,319.43









8

DEPOSITS IN BANKS-Continued.
Six months ending June 30, 1925 ...................... 46,446,64
Year ending June 30, 1926 ...................... 174,065.59
Year ending June 30, 1927 .... ................. 346,076.62
T otal ................................ ...... ............ .. $1,243,018.47
Prior to 1921, the above amounts, totaling at that time
$389,357.07, were all paid into General Revenue, as was
$27,276.66 collected prior to July 1, 1921, when the Act pro-
viding for the creation of a Sinking Fund for the Retire-
ment of the Bonded Indebtedness of the State, hereinafter
referred to more extensively, went into effect. This Sinking
Fund was credited with the $38,478.54 collected during the
last six months of 1921, and with entire amounts shown
subsequently until October 12, 1926, when the cash balance
of $6,081.34 was transferred to General Revenue, and pay-
ments of interest into this fund were resumed as herein-
after explained.
The foregoing table does not include interest on special
accounts, such as the uninvested funds of the Principal of
the State School Fund and other educational funds, the
Everglades Drainage Bond Sinking Fund, and other funds,
which are carried in special accounts, at four per cent per
annum interest on daily balances.
Interest on deposits of State funds is payable the first
day of each calendar quarter, upon the average daily bal-
ances of the previous quarter. Tax collections are normally
the most active during the second quarter of each year,
and the interest payments reflect this fact.
The following table shows the interest collections dur-
ing each quarter since July 1, 1926, and the amounts cred-
ited to the several funds receiving the same:
INTEREST ON DEPOSITS OF STATE FUNDS
Florida State Bond Sinking Fund ....................... $ 87,929.50
General Revenue Fund .... ............:.................... 258,147.12
Interest of State School Fund ........................... 2,273.82
Everglades Drainage Bond Sinking Fund ........... 2,685.84
Everglades Drainage Bond Fund ......................... 1,706.84
United States Government Funds ....................... 1,422.95
Interest of Seminary Fund .............. ............. 188.56
State Fire Insurance Fund ........ .......................... 621.20
Special American Legion Fund ............................ 880.80
Total ........................................... ............... $355,856.63










9

Periods in Which Collected:
Quarter ending September 30, 1926 .....................$ 89,702.08
Quarter ending December 31, 1926 ...................... 105,498.44
Quarter ending March 31, 1927 ........................ 83,673.78
Quarter ending June 30, 1927 ........... .............. 76,982.33

Total .. ... ... ..... ..... ......... ............... $355,856.63

RETIREMENT OF STATE BONDS

Upon the recommendation of the present State Treas-
urer and the Honorable Cary A. Hardee, then Governor,
the Legislature of 1921 enacted the Weaver-Edge Act
(Chapter 8507, Laws of Florida), providing for the retire-
ment of the bonded indebtedness of the State; and under
the provisions of this Act, which went into effect July 1,
1921, a Sinking Fund Commission was created, composed
of the Governor, the Secretary of State, the Attorney Gen-
eral, the State Treasurer and the State Superintendent of
Public Instruction, who were empowered to use the moneys
derived from interest on State deposits as a sinking fund
for the retirement of the bonded indebtedness of the State.
The Sinking Fund Act provided in part as follows:
"That when in the judgment of the Sinking
Fund Commission and the State Board of Education,
the fair market value of the bonds in the Sinking
Fund, together with accrued interest on same and the cash,
or a portion thereof, to the credit of the State Sinking
Fund, shall equal the par value of the State of Florida
Refunding 3% Bonds issued in 1901 and 1903, and held by
the educational funds of the State, aggregating $601,567.00
(plus accrued interest on same), the Sinking Fund Commis-
sion is hereby authorized to transfer to the State Board of
Education all bonds in the Sinking Fund, together with so
much of the Sinking Fund cash as may be agreed upon,
and upon acceptance and receipt of such settlement the
State Board of Education shall surrender said Florida Re-
funding 3% Bonds and deliver same to the Sinking Fund
Commission, with a receipt in full settlement endorsed upon
same. Thereupon, interest on said Florida 3% Bonds shall
terminate and cease to be paid. The balance, if any, in the
Sinking Fund, shall be transferred to the General Revenue
Fund, and thereafter interest on State moneys shall be paid
into the General Revenue Fund."










10

Under date of October 12, 1926, the entire bonded debt
of the State of Florida, consisting of 3% refunding bonds of
1901 and 1903, aggregating $601,567.00, and held by the
educational funds of the State, was retired through this
sinking fund; the interest on deposits of State funds in
banks by the State Treasurer having amounted to sufficient
for this purpose within a little more than five years after
the passage of Chapter 8507, Acts of 1921, which was in-
troduced by Senator W. L. Weaver of the Twelfth Senatorial
District and Representative L. D. Edge, of Lake County.
These bonds have been retired a quarter of a century
before their maturity without a dollar's taxation for that
purpose or the slightest administrative expense, the sinking
fund being handled through the State Treasurer's office;
the General Revenue Fund has been relieved of $18,047.00
interest charges annually, and, through the exchange of
Florida county, municipal and district bonds bearing from
5% to 6% interest annually, for the Floridaa 3% bonds, the
income of the State School Fund, the Agricultural College
Fund and the Seminary Fund has been increased $14,000.00
annually, making a net gain to the State of approximately
$32,000.00 a year, which will amount (in round numbers)
to $800,000.00 by the time the Florida 3% bonds would have
matured as originally planned, besides retiring the entire
bonded debt.
In recording the retirement of the last bonds to be
issued by the State of Florida, it is gratifying to be able
to repeat the statement made by the Honorable James B.
Whitfield (since 1904 a Justice of the Supreme Court of
Florida) while serving as State Treasurer twenty-six years
ago: "The State of Florida has never repudiated, scaled,
readjusted, defaulted nor delayed payment of any part of
her public debt, either principal or interest."
In 1871 the Legislature authorized the issuance 'f
$350,000.00 seven per cent bonds, and in 1873 an issue of
$925,000.00 six per cent bonds was also authorized. These
bonds were redeemed and burned in 1901 and 1903 re-
spectively. Under Chapter 4947, Acts of 1901, $267,700.00
three per cent refunding bonds were issued to the State
educational funds in payment of the bonds of 1871, which
said funds owned, and which matured in 1901. Similarly,
$333,867.00 three per cent refunding bonds were taken by
the educational funds in settlement of the bonds maturing
in 1903 and owned by such funds, and these bonds (ag-









11

gregating $601,567.00) are the ones retired during the past
fiscal year.
It may be interesting to note that $132,000.00 of the
bonds issued in 1857 by the State of Florida, to aid in the
suppression of Indian hostilities, were liquidated in 1902 in
the final settlement with the United States Government of
the Indian War claims, the State receiving from the Federal
Government at that time the sum of $679,698.00 over and
above the said bonds, with accrued interest, which had been
held by the Government during that time.
During the War between the States (1861-1865) the
State of Florida borrowed various sums to aid in the prose-
cution of the War; repayment of these loans was and is
expressly prohibited by the Fourteenth Amendment to the
Constitution of the United States, which reads in part as
follows:
"But neither the United States nor any State shall
assume or pay any debt or obligation incurred in aid of in-
surrection or rebellion against the United States ***** but
all such debts, obligations and claims shall be held illegal
and void."
It is needless to say that the State cannot fairly be
charged with repudiation of any debt the payment of which
is barred by the Constitution of the United States.
The State has also been charged with repudiation in
connection with bonds issued under an Act of the Leg-
islature, approved January 28, 1870, in aid of the construc-
tion of the Jacksonville, Pensacola & Mobile Railroad Com-
pany. It was held by the Supreme Court of Florida, in the
case of Holland v. the State of Florida, et al. (15 Fla.. 455-
549), that these bonds were unconstitutional and void, and
the fact was published in the press of New York. No charge
of repudiation can fairly lie against the State for failure to
pay a pretended obligation which the highest court of the
State held to be in violation of its supreme law.
The question of whether the State of Florida had, since
January 1, 1861, repudiated or defaulted in payment of any
part of the principal, or the interest, or any debt authorized
by the Legislature of said State to be contracted, was
passed upon in 1914 by the Honorable Thomas Carmody,
then Attorney General of the State of New York, in de-
terminating whether or not certain Florida municipal bonds
were legal investments for savings banks in New York
under the laws of that State; and his ruling was that such
bonds were acceptable investments under the New York









12

law, thereby relieving the State of Florida from the im-
putation of having defaulted on the principal or interest
of any debt contracted since January 1, 1861.
The State of Florida has been charged unjustly with
repudiating certain bonds issued in 1833 and 1838 and pur-
porting to be obligations of the Territory of Florida. The
exact amount of these bonds is not available but they are
said to have totaled between three million and four million
dollars and were issued for the aid of certain banks and
other corporations. It is sufficient to say at this time that
the Territory of Florida was never authorized by Congress
to issue obligations of this nature, and until it was admitted
as a State the territory was under full control of Congress.
The State of Florida has never in any way assumed liability
for these alleged bonds. On the contrary, the original Con-
stitution of the State (1838) specifically provided (Article
XIII, Section 13), "The general assembly shall not pledge
the faith and credit of the State to raise funds in aid of
any corporation whatsoever." The approval by Congress
of this Constitution for the State of Florida clearly shows
that Congress did not consider the people of the territory
then being granted statehood, liable either legally or morally
for the so-called territorial bonds, otherwise Congress would
have required the new State to assume the payment of such
obligations.
That Congress was not ignorant of the facts is suffi-
ciently evidenced by the following resolution adopted by
the territorial Legislature in February, 1842, three years
before the passage of the Statehood Act:
"Resolved, That the Territorial Legislature does not
possess, nor was ever vested with the authority to pledge
the faith of the Territory, so as to render the citizens of
the Territory responsible for the debts or engagements of
any corporation chartered by said Territorial Legislature."
The formal extinguishment of the State debt in October
1926, by the transfer to the State Board of Education by
the State Sinking Fund Commission of county, municipal
and district bonds of Florida of an agreed market value of
$545,600.00, with accrued interest amounting to $7,135.00,
together with $53,894.51 cash from the Florida Bond Sink-
ing Fund, a total of $606,629.51, being equal to the par
value of the Florida Refunding 3% bonds, $601,567.00, plus
accrued interest amounting to $7,026.78.
A full transcript of the proceedings of the State Board
of Education and the Sinking Fund Commission appears











in an Appendix to the State Treasurer's report for the year
ending June 30, 1926 (pages 161 to 171, inclusive), and
reference is made to same for details of such proceedings.
The cash remaining to the credit of the Florida Bond
Sinking Fund, amounting to $6,081.34, was transferred to
the General Revenue Fund in accordance with Chapter 8507,
Acts of 1921, and interest on the deposit of State funds
since October 12, 1926, has been paid into the General Rev-
enue Fund, with the exception of amounts hereinbefore
shown as credited to other funds.
Under date of November 8, 1926, I addressed a letter
to your Excellency in which I said, in part:
"Official returns from various counties throughout
Florida make it certain that the amendment to Section 9
of Article XII of the State Constitution, authorizing ap-
propriations by the Legislature for the aid of common
schools, has been ratified by the voters of the State.
"I know this is gratifying to you personally, in view of
the active support given by you in the proposed amendment,
and now that the people have formally and legally adopted
this policy, the question is one of ways and means to make
it most effective.
"I would respectfully submit for your consideration the
propriety of recommending to the Legislature of 1927 that
all moneys derived from interest on the deposit of State
funds be appropriated under the newly adopted constitu-
tional amendment, for the support of common schools, upon
such basis of apportionment as shall appear practicable and
equitable.
"During the month of October last, the entire bonded
debt of the State of Florida was retired under the provi-
sions of Chapter 8507, Acts of 1921, which set aside interest
on the deposit of State funds as a sinking fund for this
purpose, which has now been fulfilled, and such interest
is now being paid again into the General Revenue Fund,
without being set aside for any specific purpose. It occurs
to me that the State's income from this source might well
be apportioned by the Legislature hereafter, under a contin-
uing appropriation, for the aid of the common schools of
the State, rather than for this substantial revenue, which
is not raised by taxation, to be paid into the State Treasury
for no definite or specific purpose. And in the event that
the amount so appropriated should be deemed sufficient
without the levying of a special tax for the purpose, the
result would be to keep down the State tax rate while tend-









14

ing as well toward economy in administration. The revenue
from this source for the past five and a half years through
the operation of the Sinking Fund Act referred to (Chapter
8507, Laws of Florida), having been devoted to the interests
of education through the retirement of the three per cent
Florida State Bonds held by the State School Fund, the
Agricultural College Fund and the Seminary Fund, by the
substitution of Florida county, district and municipal bonds
bringing from five to six per cent interest annually, it
would be entirely in line with that policy to continue to
appropriate the moneys derived from interest on the de-
posit of State funds in banks to the cause of popular edu-
cation under authority of Section 9 of Article XII of the
State Constitution."
The foregoing recommendation was followed by the
Legislature of 1927 in the enactment of Chapter 12012,
Laws of Florida, effective July 1, 1927, to the extent of
appropriating two-thirds of such interest to be distributed
to the public schools of the State as provided in said Act,
through the "Public Free School Fund," the remaining
one-third being appropriated to the "Permanent Building
Fund" for the State institutions of higher learning, ex-
periment stations and other institutions under the Board
of Control, thereby applying all of this revenue in the future
to the cause of public education in Florida.
INSURANCE DEPARTMENT
For a more detailed statement of the affairs of the
Insurance Department, which is administered as a part of
this office, reference is made to the separate report to your
Excellency bearing date of July 1, 1927. In this separate
report will be found also a list of collateral bonds, aggregat-
ing a par value of $1,554,400.00, held as deposits by various
insurance and surety companies under the laws of Florida,
and of surety company bonds, amounting to $3,785,000.00,
similarly on deposit June 30, 1927.
STATE FIRE INSURANCE FUND
The foregoing underwriting exhibit shows that the op-
erations of the State Fire Insurance Fund, through the
office of the State Treasurer, resulted in a saving to the
State of $174,193.71, from its creation May 22nd, 1917, to
December 31st, 1926. If we add to this interest amounting
to $33,325.27 saved to the State by retaining the premiums
in the State treasury, and deduct $7,243.27 premium tax












15

lost to the State on the volume of business written in the
State Fire Insurance Fund during the same period, the net
earnings of the Fund during its first nine and one-half
years reach the sum of $200,275.71, an average of more
than twenty thousand dollars per annum. These figures
are arrived at after deducting all losses and administrative
expenses during the entire period, and the same unearned
premium reserve on business in force December 31st, 1926,
that would be carried by private companies on the same
outstanding business.
At the close of the fiscal year ended June 30th, 1927,
the State Fire Insurance Fund was the owner of $187,-
000.00 par value of Florida county bonds, bearing five to
six per cent interest per annum, acquired under the pro-
visions of Chapter 9151, Acts of 1923, which permits the
Fund, over and above a cash balance of $50,000.00, its limit
under any one risk, to be invested in Florida county and
municipal bonds.
STATE FIRE INSURANCE FUND
Underwriting Exhibit
May 22nd, 1917, to December 31st, 1926
Premiums written prior to January 1st,
1926, (net) .................................................... $256,740.24
Gross premiums written in 1926, $106,365.60
Less cancellations and return
premiums .................................. 942.13
$105,423.47 $105,423.47
Net premiums written since May 22, 1917 $362,163.71
Unearned Premiums-Reserve
Deduct one-half of net premiums written
in 1926 for one year or less ($1,778.64) .... $ 889.32
Deduct five-sixths of net premiums in force,
written in 1926 to expire May 22, 1929,
($103,644.83) ................................................ 86,370.70 87,260.02

$274,903.69
Fire Losses
Deduct losses incurred prior to January 1,
1926 ........................................................... $ 82,713.60
Losses incurred during 1926 ...................... NONE 82,713.60
$192,190.09
Administrative Expenses
Previously During
Reported 1926
Inspection of State properties......$ 299.80 $ 10.04
Salaries, Clerks and Inspectors.... 14,881.49 2,500.00
Office equipment and supplies........ 173.67 131.38











16

Deduct total administrative ex-
pense ........................................$15,354.96 $ 2,641.42 $ 17,996.38


Net underwriting earnings since creation of
fund (after deducting all losses and ex-
penses and unearned premium reserve).... $174,193.71
Accrued Interest Earnings
Amount previously reported ...................... $ 26,982.01
Amount earned during 1926 .......................... 6,343.26 $ 33,325.27
$207,518.98
Premium Tax
Deduct 2% premium tax lost to State on net
premiums written since creation of Fund
previously reported ...................................... $ 5,134.80
On net premiums, 1926 ................................ 2,108.47 $ 7,243.27
Net earnings of Fund since May 22, 1917 $200,275.71
A detailed statement of the receipts and expenditures of the
State Fire Insurance Fund, and of the contingent expenses of Insur-
ance Commissioner, will be found elsewhere in this Report.

INSURANCE ON STATE PROPERTIES IN FORCE DECEMBER
31, 1926
State Fire *Excess
Institution Insurance Fund Insurance Total
State Board of Health.
(Headquarters at Jackson-
ville, Fla.)
Jacksonville ............................$ 44,940.00 $ 0.00 $ 44,940.00
Tampa ...................................... 14,799.00 0.00 14,799.00
Pensacola ................................ 15,970.00 0.00 15,970.00
Miami ...................................... 900.00 0.00 900.00
Tallahassee ............................ 675.00 0.00 675.00
West Palm Beach ................. 27,900.00 0.00 27,900.00
State Military Department.
(Headquarters at St.
Augustine,Fla.)
Arsenal, St. Augustine .......... 111,725.00 10,000.00 121.725.00
Armory, Apalachicola ............ 6,000.00 0.00 6,000.00
Armory, Arcadia .................. 14,063.00 0.00 14,063.00
Armory, Bartow .................. 5,265.00 0.00 5,265.00
Armory, Drane Field at
Lakeland ............................ 4,550.00 0.00 4,550.00
Armory, Key West ................ 8,000.00 0.00 8,000.00
Armory, Winter Haven ........ 4,475.00 0.00 4,475.00
Barracks, East Ft. Myers .... 4,500.00 0.00 4,500.00
National Guard Post at Plant
City ...................................... 1,875.00 0.00 1,875.00
State Camp Grounds at Black
Point .................................... 29,500.00 0.00 29,500.00
State Road Department, Tal-
lahassee .............................. 3,946.00 0.00 3,946.00












17

INSURANCE ON STATE PROPERTIES IN FORCE DECEMBER
31st, 1926--Continued
Institution Insurance Fund Insurance Total
State Fire *Excess
Florida Farm Colony for Epi-
leptic and Feeble Minded at
Gainesville .......................... 188,810.00 31,000.00 219,810.00
Florida Industrial School for
Boys, Marianna ................ 184,394.25 0.00 184,394.25
Florida Industrial School for
Girls, Ocala ........................ 114,685.00 0.00 114,685.00
State Prison Farm at Raiford 173,638.00 0.00 173,638.00
Governor's Mansion, Talla-
hassee .................................... 35,200.00 0.00 35,200.00
State Capitol, Tallahassee .... 50,000.00 525,000.00 575,000.00
State Chemist's Laboratory,
Tallahassee ...................... 5,400.00 0.00 5,400.00
State Office Building, Talla-
hassee .................................... 50,000.00 50,000.00 100,000.00
B o a r d of Commissioners,
Everglades Drainage Dis-
trict, Tallahassee ................ 25,000.00 0.00 25,000.00
Supreme Court and Railroad
Commission, Tallahassee .. 50,000.00 168,750.00 218,750.00
Florida State Hospital, Chat-
tahoochee ...................... 771,201.00 418,125.00 1,189,326.00
Florida Agricultural and Me-
chanical College for Ne-
groes, Tallahassee ......... 267,818.00 30,000.00 297,818.00
Florida School for the Deaf
and the Blind, St. Augustine 236,927.00 102,500.00 339,427.00
Florida State College for
Women, Tallahassee .......... 658,925.00 620,900.00 1,279,825.00
University of Fla., Gaines-
ville ........................................ 864,740.00 735,475.00 1,600,215.00
Experiment Stations at-
Bell Glade .......................... 35,475.00 0.00 35,475.00
Bradentown ........................ 1,200.00 0.00 1,200.00
Cocoa .................................... 1,500.00 0.00 1,500.00
Hastings .............................. 1,200.00 0.00 1,200.00
Lake Alfred ............................ 21,145.00 0.00 21,145.00
Quincy ................................ 19,553.00 0.00 19,553.00
Olustee Memorial Park ........ 750.00 0.00 750.00

Totals ..................................$4,056,644.25 $2,691,750.00 $6,748,394,25

*Excess insurance carried in private companies.

I












While the State's -fiscal ,year now runs from July 1st
to June 30th, inclusive, it is necessary to base statistics of
the State Fire Insurance Fund upon the business for the
calendar year ending December 31st, as annual statements
of all insurance companies are required to be made as of
that date.
I take this opportunity of again thanking your Ex-
cellency for the unfailing courtesy and co-operation re-
ceived from you since the beginning of your administration.

Respectfully submitted,





State Treasurer.








COMPARATIVE BALANCE SHEET
(January 1, 1924, to June 30, 1927)
From July 1, From July 1,
First 6 mos. 1925, to 1926, to
1924 of 1925 June 30, 1926 June 30, 1927
Balance in all funds first of year...................... $ 2,912,574.80 $ 3,319,737.53$ 5,959,164.23 $ 17,655,317.32
Receipts .......... ..................... ......... 19,114,951.54 13,617,414.66 40,713,321.86 35,019,736.16
$ 22,027,526.34 $ 16,937,152.19 $ 46,672,486.091$ 52,675,053.98
Disbursements .... ............. ..... ...... 18,707,788.81 10,977,987.96 29,017,168.771 44,095,482.40
Balance in all funds .. ............................. |$ 3,319,737.531$ 5,959,164.231$' 17,655,317.321$ 8,579,571.58
B balance in all funds January 1, 1924 ............................ ........................................ .................... $ 2,912,574.80
Receipts during period of three and one-half years .............................. ... ............. 108,465,424.72
$111,378,999.52
Disbursements during period of three and one-half years .......... ....................... ...... 102,798,427.94
Total in hands of State Treasurer June 30, 1927 ...... ................................. .... ..........1$ 8,579,571.58







SUMMARY OF RECEIPTS-ALL FUNDS
(January 1, 1924, to June 30, 1927)
S From July 1, From July 1,
FUNDS First 6 mos. 1925, to 1926, to
_______1924 of 1925 June 30, 1926 June 30, 1927
General Revenue Fund ..................................... $ 4,332,190.60 $ 3,268,741.75 $ 7,233,959.861$ 4,602,918.65
One Mill School Tax Fund .. ............. ..................... 424,521.44 321,756.43 612,038.29 616,203.63
Pension Tax Fund .. ..................................... 1,019,208.191 645,115.801 1,735,714.11 1,448,007.62
State Board of Health Tax Fund .................. 222,504.221 163,040.751 310,249.28 245,556.68
Principal of School Fund ....................................... 292,964.991 180,421.851 1,721,048.62 255,756.30
Interest of School Fund ......................................... 117,918.72! 62,455.481 183,641.42 238,229.54
Principal of Seminary Fund ................................... 12,838.96 I .... 12,196.05
Drainage Tax Fund (Regular) ........................ 1,009,371.541 795,734.29 1,418,980.32 1,185,493.17
Drainage Bond Fund ..................................... 1,647,019.821 698,856.90 3,789,933.28 907,483.05
State Prison Fund 115,166.89! 129,504.91 231,014.47 338,356.57
Shell Fish Fund ........ ...................... 26,121.291 12,847.94 43,667.13 48,894.78
Teacher's Examination Fund .................. .......... 10,984.29 5,576.81 14,139.28 16,938.00
State Road Tax Fund .................................... ......... 1,303,612.71 761,413.93 2,385,370.05 885,251.91
Motor Vehicle License Maintenance Fund ............ 112,579.83 137,004.52 312,675.54 315,780.36
Motor Vehicle License Expense Fund .. ......... 156,672.481 240,518.40 410,625.75 394,756.91
Florida National Forest Fund ......... ............ 4,962.70! 974.22 5,188.94 7,379.76
Everglades Drainage Bond Sinking Fund ........ 20,138.40 17,656.92 30,988.50 25,430.77
Federal Aid Road Fund ......... 1,071,287.04 557,420.59 836,545.33 1,376,152.79
State Federal Aid Road Fund ........ ......... 1,576,118.041 1,918,033.96 4,377,458.14 4,418,911.11
State Fire Insurance Fund ...... 89,773.72 9,207.80 22,364.70 142,990.62
Gasoline Inspection Fund ......... ............................. 175,907.69 124,368.12
State Board of Nurses Fund .............................. 6,231.00 3,523.00 12,601.25 8,859.00
Girls' Industrial School Fund .................................. 255.991 1,946.24 ......... ...... 3,157.77
Principal of Agricultural College Fund ... .......... ......... .......... .. ... ..... 4,490.93








Agricultural College Fund .......... ................ ........ 7,730.001 2,507.001 7,730.001 12,385.81
Interest of Seminary Fund ................................... 4,385.951 2,284.271 4,568.371 6,326.52
Hatch Experiment Station Fund ............................ 15,000.001 7,500.001 15,000.001 15,000.00
Adams Experiment Station Fund ............................ 15,000.001 7,500.00| 15,000.001 15,000.00
Lever Supplemental Extension Fund ................... 15,638.511 7,831.951 15,655.381 15,616.12
Lever Agricultural Extension Fund .59,403,701 29,720.781 59,355.32 59,325.97
W hite College Morrill Fund ................................... 25,000.00 .. .. 25,000.00 25,000.00
A. & M. College Morrill Fund ..................... .... 25,000.001 25,000.001 25,000.00
A. & M. College Incidental Fund ..................... 3,908.68! 5,631.971 8,943.661 8,425.49
A. & M. College Hospital Fund ......... ......... 1,116.571 729.70] 2,276.961 3,148.57
University of Florida Incidental Fund ............... 44,809.151 19,058.031 73,649.991 83,983.39
Experiment Station Incidental Fund ....... 9,399.451 5,924.521 9,980.68 10,264.15
Florida State College Incidental Fund ........... 56,043.561 31,690.801 82,805.401 77,111.55
Deaf and Blind School Incidental Fund ... 1,659.061 910.501 982.00 672.50
Smith-Hughes Agricultural Fund 25,674.091 23,160.12 33,211.88 32,307.44
Smith-Hughes Trades and Industries Fund ........... 16,315.121 13,348.66! 17,939.44 16,296.28
Smith-Hughes Teachers Training Fund ......... 10,419.211 8,226.691 9,853.761 10,970.97
State Highway Fund ....... .... 126,325.661 169,308.01! 210,842.46! 298,688.75
Florida Board of Chiropractic Examiners Fund 1,580.001 300.001 925.001 850.00
Florida State Hospital Special Maintenance Fund 1 15,182.731 42,500.00! 52,909.15
General Extension Division Incidental Fund ..... 7,514.631 3,916.161 8,521.061 20,204.88
State Road License Fund (Gasoline) .................. I 2,448,873.021 1,431,842.651 7,568,858.301 8,847,750.85
Florida Farm Colony Incidental Fund ................. 5,297.35! 1,774.00! 3,936.001 2,500.00
Florida State Bond Sinking Fund ................... 102,957.43! 50,363.98 191,887.06 100,742.00
One Mill Drainage Tax Fund .............. ............ I 10,627.67] 7,374.70 19,904.95 22,279.60
State Aid Road Fund for Counties ................ 573,562.40! 696,317.72 1,585,970.32 1,589,939.30
State Board of Health, Venereal Control Act ........ 458.08 ....................
State Board of Health, Sheppard-Towner Act .... 40,277.061 8,915.34 29,908.53 29,544.51







SUMMARY OF RECEIPTS-ALL FUNDS-Continued.
(January 1, 1924, to June 30, 1927)
SFrom July 1, | From July 1,
FUNDS First 6 mos. 1925, to 1926, to
1924 of 1925 June 30, 1926 June 30, 1927
Tick Eradication Tax Fund ................................. 211,766.83 161,255.78 306,942.02 317,112.32
County Road License Fund (Gasoline) ............... 1,218,159.03 715,921.34 2,583,148.99 2,929,468.26
Gasoline License Expense Fund....... ......... 4,200.00 2,000.00 35,474.89 10,000.00
Automobile Theft Fund ................. ..................... 147,166.00 69,715.50 379,867.18 224,415.35
Hotel Commission Fund ...................................... 51,495.00 22,725.00 101,762.50 106,769.50
Special Shell Fish Planting Fund .............................. 2,146.12 1,607.17 1,722.50 1,567.57
Everglades Experiment Station Incidental Fund.... 8,690.26
State Road Fund for Maintenance of State Roads 70,001.40 ........ 80,000.00 280,000.00
State Live Stock Sanitary Board Contingent Fund ........ .....4,256.91 ..
State Live Stock Sanitary Board Serum Fund ...... 31,283.07 15,192.50 40,751.28
Special Shell Fish Fund for Counties ............ .. ....... 209.00 2,913.00 1,950.00
Florida State Hospital Pay Patients Fund ............ 1,000.00 ..................... 2,000.00
Boys' School Industries Fund .................................. .. ..................3,003.25 21,540.24
State Game Fund ..................................................... 218,559.61 195,898.40
General Inspection Fund ....... ............. ............ 538,096.90 585,616.00
Purnell Experiment Station Fund .......................... 20,000.00 26,523.74
Industrial Plant Fund .............................................. 50,400.00 99,000.00
W estcott E state F und ............................................... ...................... .............. .. 8,620.00 4,500.00
Fish H atchery Fund ................................................. .................35,361.85 42,886.69
Real Estate Commission Fund ................................ 90,748.50 23,472.27
Free School Text Book Tax Fund ............................ .......... .... ......383,439.21 462,496.98
State Board of Architecture Surplus Fund ........... 3,000.00 3,000.00
Department of Architecture, University of Fla ................... .............. ..6,913.23 43,602.01









State Farm Industries Fund ............................. ................. .. ........... 50,000.00 99,969.10
Special American Legion Fund ............. ................. .............. 39,745.95 1,385.00
State O office B building F und .. .................................... ......................... .....................250,000.00
State Prison New Building Fund ............ .... ................. ................... ...................... 205,200.00
Everglades Drainage District Fire Tax Fund ........ ...................... .................... .................... 04,174.16
A. & M. College General Educational Board Fund .. .. .................................. 26,666.66
Motor Vehicle License Expense Refund Fund ......... ....................... ....... ...... 26,475.11
Industries Fund- Office Operating Expense .......... ........................ .......... ........... ..... ............ 1,856.25
Total Receipts-all Funds ................................ 1$19,114,951.54|$13,617,414.661$40,713,321.861$35,019,736.66







SUMMARY OF DISBURSEMENTS-ALL FUNDS
(January 1, 1924, to June 30, 1927)
I From July 1, From July 1,
FUNDS I First 6 mos. 1925, to 1926, to
UN 1924 of 1925 June 30, 1926 June 30, 1927
General Revenue Fund ..... ...................................... 1$ 4,050,594.88 $ 1,882,199.60 $ 4,877,185.37 $ 6,578,288.59
One Mill School Tax Fund .................................... 431,719.64 252,776.96 592,459.82 615,956.46
Pension Tax Fund ................... .... 1,067,946.49 450,934.35 1,276,395.34 1,463,911.62
State Board of Health Tax Fund ......................... 213,947.42 103,800.17 281,685.73 351,780.96
Principal of School Fund ........................ 286,357.12 188,079.65 1,636,124.07 301,047.57
Interest of School Fund ..... .................................... 105,838.88 122,438.84 162,165.75 232,830.15
Principal of Seminary Fund ..... .......................... 13,172.54 .........
Drainage Tax Fund (Regular) ...... ............. 911,808.25 423,510.29 1,746,746.82 1,195,553.62
Drainage Bond Fund ... ............ ............... .... 1,571,877.00 843,040.57 3,459,981.65 1,271,670.48
State Prison Fund ......................................... 219,670.29 130,135.57 221,256.45 275,552.78
Shell Fish Fund ............................... ......... ........ 25,008.54 17,831.51 42,464.26 48,976.40
Teachers Examination Fund .................................... 8,430.76 4,565.10 11,691.74 18,680.96
State Road Tax Fund ........................................ 1,385,712.74 676,512.12 1,499,264.95 1,138,199.07
Motor Vehicle License County Road Fund ......... 28,520.48 163.47 80.95
Motor Vehicle License Maintenance Fund ........... 140,361.56 51,143.81 127,788.40 147,749.39
Motor Vehicle License Expense Fund ........ 91,829.06 136,030.32 230,373.60 555,164.23
Florida National Forest Fund ................................ 4,560.84 .. 11,125.86 7,379.76
Everglades D rainage Bond Sinking Fund .............. ................. ... ................. ...................... 150.00
Federal Aid Road Fund .............. ............... 1,123,521.12 494,892.56 528,125.44 1,708,552.64
State Federal Aid Road Fund ........ ............. 1,598,247.90 1,293,425.58 883,377.61 8,130,292.97
State Fire Insurance Fund ................................... 36,046.73 14,958.64 2,492.89 190,933.67
Gasoline Inspection Fund ......... .. .................. 132,676.78 171,992.57 122,163.85
State Board of Nurses. Fund .. .............................. 4,974.87 2,233.88 8,151.02 8,849.82








Girls Industrial School Fund .................................... 1 1,250.94) ............. .... ... .... ... ..........
Agricultural College Fund ........................................ 2,523.661 7,730.001 7,730.001 9,710.00
Interest of Seminary Fund .................................. 3,271.41| ......... ......... 4,548.581 3,823.82
Hatch Experiment Station Fund ........................... 15,110.341 7,640.001 14,875.041 15,183.33
Adams Experiment Station Fund ............................ 15,000.001 7,500.001 14,970.011 15,030.00
Lever Agricultural Extension Fund ..... ................ 61,687.651 31,408.631 55,753.991 60,202.91
Lever Supplemental Extension Fund .............. 15,809.37! 8,050.021 16,000.48| 16,493.08
White College Morrill Fund .... .. 19,570.00 9,820.00 25,000.00 25,000.00
A. & M. College Morrill Fund ........................ 27,861.461 16,410.53 23,408.25 26,238.25
A. & M. College Incidental Fund .............................. 4,647.441 5,093.11 9,482.73 8,211.34
A. & M. College Hospital Fund ..................... 158.931 683.14 2,230.56 3,235.94
University of Florida Incidental Fund .............. 40,782.43 24,921.42 84,495.00 63,197.95
Experiment Station Incidental Fund ................... 8,388.26 5,248.98 9,040.45 8,943.25
Florida State College Incidental Fund .......... ..... 48,729.511 37,815.30 63,944.72 81,191.44
Deaf and Blind School Incidental Fund ............. 1,047.281 1,250.00..
Smith-Hughes Agricultural Fund .... .............. 25,138.58! 15,606.25 31,810.54 33,434.08
Smith-Hughes Trades and Industries Fund .......... 14,449.07 7,578.90 17,670.81 15,824.52
Smith-Hughes Teachers Training Fund ....... 9,443.36 6,828.71 11,217.261 10,449.41
State Highway Fund ............................................. 126,410.541 169,031.30 284.59 463,921.70
Florida State Hospital Special Maintenance Fund 45,311.371 17,531.95 ....... 87,793.06
General Extension Division Incidental Fund .. 6,665.201 3,053.62 8,321.801 20,700.63
State Road License Fund (Gasoline) .. .. 1,386,748.53! 1,552,472.43 5,732,320.19 10,368,769.40
State Board of Chiropractic Examiners Fund ..... 1,160.50 620.24 949.38 916.15
Florida Bond Sinking Fund ................... 103,114.41 45,663.87 191,419.90 106,234.19
State Aid Fund for Counties ................... 572,806.66 694,746.06 1,162,257.02 1,944,226.05
State Board of Health, Venereal Control Act ....... 1,957.591 581.20 946.88 368.76
State Board of Health, Sheppard-Towner Act ...... 30,669.69 15,742.34 28,617.42 28,196.26
Tick Eradication Tax Fund .................................... 218,210.51 110,099.23 250,613.58 363,673.75







SUMMARY OF DISBURSEMENTS-ALL FUNDS-Continued.
(January 1, 1924, to June 30, 1927)
FUNDS Fist 6 o. From. July 1, 1 From July 1,
FUNDS First 6 mos. 1925, to 1926, to
1924 of 1925 June 30, 1926 June 30, 1927
County Road License Fund (Gasoline) ............ 1,185,033.47 818,929.13 2,575,587.05 2,949,163:87
Gasoline License Expense Fund ....................... 3,374.30 2,067.02 6,510.22 33,625.81
Automobile Theft Fund ....................................... 140,107.30 48,293.21 197,200.86 428,127.01
Hotel Commission Fund .......... ................. 39,596.04 25,376.09 77,949.07 112,011.30
Florida Farm Colony Incidental Fund ... ... 7,179.77 2,239.37 2,766.76 2,346.74
Everglades Experiment Station Incidental Fund.... 675.73 ........ ... 43.33 980.22
State Road Fund for Maintenance of State Roads 69,779.50 219.90 79,946.50 1'80,958.92
Special Shell Fish Planting Fund .................... .... .. 3,087.26 ............ ......:...
State Live Stock Sanitary Board Serum Fund ...... .... 11,811.69 32,681.07 40,369.27
State Live Stock Sanitary Board Contingent Fund ...... 4,256.91 ..........
Boys School Industries Fund .................................. .................... .............. .. 2,203.01 21,688.22
Special Shell Fish Fund for Counties .................... ................. 2,329.82 2,548.12
State Game Fund ............................................... .. ... 170,868.53 240,369.44
General Inrspection Fund ....... ....... .... .... ...... ..... ............... 254,966.11 613,635.02
Purnell Experiment Station Fund ........ .................. ...... ... 12,407.97 24,987.36
Industrial Plant Fund ............... ................. .... ..... 33,136.68 90,992.58
W estcott E state Fund ................................................ ..... ..... ................ 3,430.00 4,900.00
Fish Hatchery Fund ...................................................... ................... .. 4,842.84 66,974.56
Real Estate Com m mission Fund ................................ ......................................... 39,829.15 57,69285
Free School Text Book Tax Fund ................. ....... ................... .............. 1,02385 416,014.88
Department of Architecture, University of Fla. ............... .............. 6,651.46 34,643.12
State Farm Industries Fund .............................. .19,526.83 110,400.37
State Board of Architecture, Surplus Fund ............................... ..................... 1,145.04









State O office B building F und ...................................... .................... ...................... ...................... 226,763.82
State Prison N ew B building Fund ........... ............. ..... .................... .. .................... ...................... 203,134.21
Everglades Drainage District Fire Tax Fund ........ ...................... .............................. ........... 76,181.84
A. & M. College General Educational Board Fund ..................... ............................... 24,211.52
Industries Fund- Office Operating Expense .......... ..................... ...................... ............ ..........789.71
Florida State Hospital Pay Patients Fund ........... ... ............ ...................... ............. 1,000.00
Special A m erican L region F und ................................ ...................... .................... ...................... 40,912.22
One M ill Drainage Tax Fund .......................................... ..................... ...................... 66,424.47
Total Disbursements, all Funds ........................ $18,707,788.811$10,977,987.961$29,017,168.771$44,095,482.40







ABSTRACT OF RECEIPTS-GENERAL REVENUE FUND
(January 1, 1924, to June 30, 1927)
SOURCES From July 1, From July 1,
SOURCES First 6 mos. 1925, to 1926, to
S 1924 1 of 1925 June 30, 1926 June 30, 1927
Taxes of Current Year .............................................. $ 460,111.48 $ $ 1,736,400.50 $ 1,062,217.83
Taxes of PrecedingYear ....................................... 1,872,640.34 1,720,963.06 292,285.74 230,874.05
Taxes of Former Years ..................................... 5,648.69 10,624.03 736.72 716.71
General License Tax .................................... 390,694.51 216,819.33 851,113.94 569,928.00
License American Railway Express Co................ 16,352.68 .................... 18,373.82 24,111.64
License Gulf Refining Company .............................. 500.00 ...... .....500.00 500.00
License Union Tank Car Company ....... ............ 500.00 ..................... 500.00 500.00
License Fruit Growers Express Company ..........' 500.00 ...................... 500.00 500.00
License Mexican Petroleum Company ........... 500.00 .................... 500.00 500.00
License Sinclair Refining Company ...................... ... .. ..................... 500.00
License Pullman Car Company ............................ 5,500.00 5,500.00 5,500.00 5,500.00
License Southeastern Express Company ............... 27.70 ................. ..... .......... 81.70
License Insurance Companies .................................. 57,550.00 4,400.00 68,850.00 71,800.00
License Insurance Agents ........................... ..... 83,867.50 14,372.50 118,027.50 120,251.00
Insurance Companies Premium Tax (2%o) ............ 508,860.94 595,290.69 884,297.53 1,081,377.73
Pullman Car Company Percentage on Gross Re-
ceipts ................................................................8,743.42 9,427.15 15,387.07 17,358.15
Tax on Commissions ....................... .. ........ 2,862.00 3,911.00 8,507.00 4,481.00
Charter Tax on Corporations ........................... 331,499.68 434,601.35 1,667,271.85 536,820.33
Bank Examination Taxes ........................................ 11,640.00 5,295.00 33,830.00 14,700.00
One Mill Tax on Capital Stock of Jacksonville
Main Street Railway .......................... ................ 30.00 30.00 30.00 30.00
Sale of Fertilizer Stamps ......................................... 91,329.27 51,828.30 .. ............. ..........








Sale of Feed Stam ps .............................................. 58,306.36| 28,564.531 .................. ......................
Sale of Acts of the Legislature ..................... 2,874.641 1,612.501 7,773.50) 4,266.00
Sale of Confiscated F eed Stuff ........ ............ ....... 141.70 ...................... .................. ...................
Sale of Revised Statutes ...... ... ..... .... 59.001 21.00 66.001 8.00
Sale of Revised General Statutes ...................... 2,868.001 2,700.001 14,489.50! 3,096.00
Sale of Legislative Journals ........ ..................... .. 14.00 12.00 ....................
Sale of General Laws ......... ........ .. ........................ .......... ... ..... 3.50 ......... ........ 1,360.50
Sale of Index to Revised General Statutes ............. ...... ....... 4.00
Sale of Supreme Court Reports .... ............ .... .......... ... .... ..3,500.00
Sale of State Flags ................2. ................. ..... 7.252.55
Sale of Maps by Bureau of Immigration ................ 85.25
Sale of Certified Copies of Journals and Charters ... 56.50
Sale of Pages in Campaign Book (Ch. 6469) ....... 1,802.50 .......... 1,537.50...........
Sale of Second-hand Typewriters, Etc. ................ .... .. ..... .... ..... ... 77.50
Fees from Secretary of State ................................. 8,886.90 10,871.35 146,554.98 58,915.63
Fees from Commissioner of Agriculture ............ 1,729.72 1,144.47 6,206.20 2,057.00
Fees from State Treasurer as Insurance Commis-
sioner .................................................... 3,390.00 3,510.00 4,160.00 4,290.00
Fees from Comptroller ............ ........................... 645.00 395.00 828.15 586.00
Fees from Candidates under Chapter 6469 ............ 5,829.00 6,339.60
Fees from Persons Licensed to Catch Migratory
Birds ....... .. ... ........................................... 11.00 15.00 24.00 24.00
Fees from Governor on Account of Requisition of
Fugitives from Justice .................................... ....... ...... ... ............. 1,150.44 675.00
Tax Certificates, Principal (from Comptroller) .. 123,046.75 38,303.01 314,400.51 64,306.20
Tax Certificates, Expense of Sale (from Comp-
troller .................................................. ............. 37,405.97 13,715.25 78,551.47 46,894.96
Tax Certificates, Interest (from Comptroller) ..... 206,305.99 83,507.88 821,348.13 179,419.26








ABSTRACT OF RECEIPTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
From July 1, From July 1,
SOURCES First 6 mos. 1925, to 1926, to
._ 1924 of 1925 June 30, 1926 June 30, 1927
Tax Certificates, Interest on Deposits (from
Com ptroller ....... ..... ........................... 4,363.72 .................. 26,454.16 6,531.60
Interest on State Funds in Banks (3% on daily
b alan ces) ..... .............. ..... .............. ... ................ ... ....... .. ... ...... 2 64 ,2 2 8 .4 6
Interest (from Comptroller), Account Railway
Taxes D deposited in Banks ........................ ................. ..... .. .................. .. ................. 1,308.23
Receipts from Sheriff of Duval County, under
Section 3889, R. G. S. ........ ....... ...37.20............................ ..................................... ...
Receipts from Fertilizer Companies, Account of
Deficiency of Ammonia and Potash .......... .... 110.92 ........... ..................... 9.37
Receipts from State Live Stock Sanitary Board .... ............... 60.00 3,058.21 315.52
Receipts from Transfer of Shell Fish Fund, under
Chapter 6877, Section 14 ....................................... 20,237..48 14,368.45 .................... ....................
Receipts from Shell Fish Commissioner, under
Chapter 9338, Acts of 1923 .................................. 1,886.08 1,523.99 2,252.47 1,736.42
Receipts from Smith-Hughes State Appropriation
F u n d ......... ......... ............................... ..... 150.00 32 5.00 150 .00 .....................
Receipts under Chapter 10177, Acts of 1925
(Small Loan Fund) ...... ................. .. ...................... .. ... 325.00 991.66
Receipts from Girls Industrial School Fund .......... ............. ......... 25.00 ......................
Receipts from General Inspection Fund, under
Chapter 10149, Acts of 1925 ................................ ...................... ........... .... 67,202.37 149,344.38
Receipts from Transfer of State Live Stock San-








itary Board Contingent Fund ............................... ................... .......... ......... 4,256.91 ................
Receipts from Board of Law Examiners .......... ....... .................. 20,000.00 ........
Receipts (Miscellaneous) from State Live Stock I
Sanitary B board ...... .... ..... ............... ............... .................. ............... ..... 315.52
Receipts on Account of Loan for National Guard I
of Florida ........ .................... .. .................... .... ......... .......... ........ ...... 30,000.00
Receipts under Chapter 10228, Acts of 1925-
Account of W C. Thompson, Clerk ............ ................... 236.86
R efund on M ileage B ook ................... ......... .... 4.82 .. ...... .. ... ...... ..........
'Refund on Com ptroller's W arrant N o. 33179 ........ 58.30 ...................... ...................... .............
Refund on Com ptroller's W arrant No. 55273 ....... 133.34 .. .......... .................. ............ ..
Refund on Comptroller's Warrant No. 11838 ........ ............. ... 70.67
Refund on Com ptroller's W arrant N o. 35434 ..... .......... .......... .................... ...................... 4.75
Refund on Comptroller's W arrant No. 67407 ... .. I .............. ....... ................... 140.00
Refund of W witness Fees .......... ............................ 45.80 14.50 .................... 98.60
Refund of Traveling Expenses under Section
4073, R G S. ........... ...... ..................... ....... 26.00
Refund from S. A. L. Ry. Co. (freight overcharge) 100.00 ........... ...........
Refunds from American Railway Express Co. ...... 15.50 ................... ..................... 25.46
Refunds from Florida State Hospital on account |"
of M merchandise returned ... .................................... 166.46 ......................
Refund from State Department at Washington,
D C., on account of extradition papers .............. 145.00 .. .................... ...................
Refunds on account of Personal Traveling Ex-
penses ....... ..... ....... .. .............. .... .............. 17.50 41.45 .................... 108.01
Refund by R. J. Reynolds Tobacco Co. .................. 39.14 ... .....................
Refunds to Scholarship Fund by pupils vacating I
scholarships .... ................................ .... 251.16 220.00 ....................... 262.75








ABSTRACT OF RECEIPTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
I From July 1, From July 1,
SOURCES First 6 mos. 1925, to 1926, to
_1924 of 1925 June 30, 1926 June 30, 1927
R fund by N elson M manufacturing Co. .................... 33.52 ................. ................... ......................
Refunds by insurance companies of excess prem-
iums on State property .............................. 1,685.49 66.02 30.89
Refunds on account of Florida State Hospital ...... 8.43 ...................... 117.86 211.20
Refunds on account of Bureau of Immigration,
D epartm ent of A agriculture .................................. ..................... ..................... 854.91 ......................
Refurids on account of Legislature of 1925 ............................58.99 .........
Refunds on account of overpayment of commis-
sions to Tax Collectors ........................ ............. ............ ........ 2,866.69 ..
Refund for overpayment on goods purchased for
th e F lorida F arm C olon y ................................... ..................... ..................... ..................... 7 .00
Refund for unused postage for House and Senate,
L legislature of 1927 ............................................. ............... .. .. ......... ......... ... .................... 30.09
Refund of unused portion of railway ticket
(R A G ray ) ........ .................... ......... ..... ..................... .. .................... ... ................... 5 .94
Refund from State Game Fund .. ............... ........ ...................... 20,000.00
Refund on account of State Treasurer's Con-
tingent F un d .... ... .................. ........ ............... ..... .... .. ...................... 3.00
Total Receipts, General Revenue .... ......... $ 4,332,190.601$ 3,268,741.751$ 7,233,959.861$ 4,602,918.65







ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND
(January 1, 1924, to June 30, 1927)
I From July 1, From July 1,
i First 6 mos. I 1925, to 1926, to
S__1924 1 of 1925 1 June 30, 1926 June 30, 1927

Executive Office

Contingent Expenses of the State .................... $ 7,575.40$ 8,434.90$ 17,806.42$ 15,113.99
Governor's Mansion and Grounds, Improvement
and Care ... .... ............... 761.84 673.76 1,471.11 1,776.08
Governor's Mansion, Furnishing and Repairing 581.35 608.54 9,984.21 9,572.61
Educational Appropriations
A. & M. College for Negroes Educational Fund 28,323.57 8,533.54 76,857.98 77,004.08
A. & M. College for Negroes Building Educational
Fund ... .................... 25,497.94 4,720.72 9,001.67 128,399.85
Board of Control Educational Fund .................. 11,115.07 7,348.48 5,847.19 4,942.95
School for Deaf and Blind Edicational Fund 94,568.51 54,926.75 99,965.92 115,477.72
School for Deaf and Blind Building Educational
Fund ... ... ... ..... .............................. 51,477.75 4,321.81 ......... .... 36,268.35
Florida State College for Women Educational
Fund ......... ... ... .... ....... ........... ...... 208,340.75 105,937.14 264,788.40 274,662.98
Florida State College for Women Building Educa- |
tional Fund ................. ......... ..... 208,620.91 .... 128,484.12 262,458.04
Lever Agricultural Extension Fund, State Ap-
propriation ..... ... ........ .................. 54,038.06 25,364.11 49,334.01 49,170.89
Plant Act Fund, General ................. .................. 34,626.81 25,592.44 35,339.84 34,975.00
Plant Act Fund, Special ........................................ I 162,882.95 91,056.78 214,285.20 242,949.78









ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
| From July 1; From July 1,
I First 6 mos. 1925, to 1926, to
_1924 of 1925 June 30, 1926 1 June 30. 1927
University of Florida Educational Fund ................ 354,198.17 185,994.68 636,236.13 734,780.73
University of Florida Building Educational Fund 157,932.01 29,022.34 51,244.28 389,920.89
Smith-Hughes Fund, State Appropriation ............ 40,454.23 20,486.09 54,852.75 56,849.25
Smith-Hughes Administrative Department, State
Appropriation ....... .......................... ......... 659.56 628.44 765.46 1,027.99
Tobacco Experiment Station .(Gadsden County) .. 13,532.38 5,049.94 1,599.49 18,056.28
Citrus Fruit Station at Lake Alfred ..................... 11,165.89 5,231.74 8,112.48 21,970.53
Scholarships at each of two State Institutions of
Higher Learning ........ ...................................... 21,200.00 10,600.00 22,780.50 20,700.00
Agricultural Extension Division, Exhibits at Fairs 2,432.74 1,434.45 716.00 .....................
E educational Survey C om m mission ............................ .................... ................... 27.56 ......................
State Board of Education, Incidental Expenses of
Investigating and Protecting School Lands ........ ......... .................. 240.72 99.58

Agricultural Department

A agricultural S statistics ............... .................... ... 22,694.98 189.45 ..................... ......................
Express and Telegrams ......... .............................. 872.66 619.42 1,098.12 1,210.47
Salary and Expenses, Fertilizer Analyst ................ 2,575.28 1,424.47 233.66
Field Note Division ......... ................................... ..................... 473.11 1,700.00 33.45
Repairs to Furniture ....... .............................. ... 1,166.25 .... ..
Postage ...................................... ................... 1,943.90 631.11 1,826.68 1,815.86
Printing Bulletins ..... ........................................ 8,200.50 3,045.26 9,737.95 10,260.39







Printing Stamps ............................................ ..... 3,025.721 1,414.851 3,407.431 3,030.43
Printing M aps ..... ......... .......... ....................... 5,000.00 ... 7,500.00 ....... .......
Stationery and Other Contingent Expenses .1,200.94| 426.591 1,523.081 1,631.23
Traveling Expenses, Commissioner of Agriculture 754.971 220.001 836.731 1,145.07
Extra Printing for Immigration Dept. 344.66 954.75.......
Bureau of Immigration and Avertising Florida .. 45,768.67 54,380.21
State Chemical Department

Chemicals and Apparatus for State Chemist 1,244.44 203.96 879.24 2,784.01
Clerk and Stenographer Chemical Division .......... 1,320.001 660.00 1,485.00 1,500.00
Postage, Express and Telegrams .... ........... 350.00 214.69 260.881 242.55
Salary State Chemist and Assistants ..... ... 11,000.00 5,499.96 14,024.941 14,300.00
Salaries and Expenses Food and Drug Inspectors 1 12,009.94 4,612.51 724.851 ...
Samples and Incidentals. Pure Food Division ..I 474.70 662.85 1,507.79 1,245.66
Traveling Expenses State Chemist and Assistants .... .... ..................... ..... 1,106.74
Capitol and Offices

Salaries Executive Department ................... 32,625.00 16,875.00 43,875.00 44,500.00
Salaries Clerks Administrative Department ... 118,434.72 59,055.13 140,361.84 154,058.19
Stationery Executive and Legislative Departments 1,208.82 1,546.24 1,288.25 2,011.01
Emergency Appropriation for Extra Help ................... 21,123.51 25,574.70,
Board of Commissioners of State Institutions In-
cidental Fund ....... ..... .................. ...................... ................ .. 1,521.03 2,330.27
Contingent Expenses State Treasurer's Office .. 824.11 551.79 1,332.17 1,313.06
Contingent Expenses Insurance Commissioner .... 1,210.40 526.18 1,888.13 1.559.40
Engineer at Capitol ....................... ........... 1,500.00 750.00 1,500.00 1,500.00
4








ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
SI From July 1, From July 1,
r First 6 mos. 1925, to I 1926, to
__1924 of 1925 June 30, 1926 I June 30. 1927
Fuel, Lights and Water at Capitol ............. ........... 5,238.40 2,674.31 4,947.11 4,999.67
Incidental Expenses Attorney General's Office .... 621.98 327.57 654.92 626.55
Janitors at Capitol ........................... ..... 3,030.00 1,400.00 4,595.00 4,740.00
Postage, Express and Telegrams, Secretary of
State .... ............... ................................... 1,083.78 1,072.33 1,910.29 1,995.55
Postage, Printing and Other Contingent Expenses
Superintendent of Public Instruction .. ........ 6,054.09 1,279.86 4,901.34 5,898.85
Purchase of Books, Attorney General's Office ...... 647.75 133.25 500.20 372.75
Traveling Expenses, Superintendent of Public In- I
struction 1,002.43 378.86 687.81 1,007.06
Repairs and Other Incidental Expenses at Capitol 2,716.29 377.66 3,438.99 3,500.00
Watchman at Capitol .... .................................. 1,200.00 600.00 1,200.00 1,200.00
Burglary Insurance on Securities held by State
Treasurer .. ... ...... ... .................................... 1,000.00 ........ ... 500.00 1,500.00
Purchase of Book Cases and Office Furniture At-
torney General's Office .... ..... .......... 93.09 175.18 320.26 206.25
Postage State Treasurer's Office ............................. 300.00 432.00 595.48 600.00
Auditing Department Comptroller's Office ........... 15,861.11 7,574.17 16,460.15 15,444.13
Salaries and Expenses State Bank Examiners ...... 27,606.20 11,713.98 39,425.03 47,219.33
Contingent Expenses Comptroller's Office ........... 1,106.64 325.80 1,667.95 1,494.21
Codifying and Publishing School Laws .............. 375.001 ........ .1,000.00
Burglary Insurance on Securities Held by Comp-
troller ....... ................. ....... ....................... I 500.001 ......... ......... 750.001 750.00







Secretary of State Incidental Fund ....... ................ 999.981 798.71
Repairs and Furnishings for Senate Chamber and I
House of Representatives .......... .... .......... ....... 6,631.90

Relief Bill Appropriations |

An Act for the Relief of T. J. Appleyard ................ 833.53
An Act for the Relief of Underwood Typewriter
Co. ............................................. .......... ............... ...... 675.79 ..... ...........
An Act for the Relief of Florida Paper Co. ............ 70.00...........
An Act for the Relief of Middle Florida Ice Co. ...... ...........26.00 .....
An Act for the Relief of Southern Telephone &
Construction Co .... ..................................... .... ... ...... ...... 35.85...........
An Act for the Relief of Tallahassee Furniture Co. 87.50..........
An Act for the Relief of D. A. Dixon Company .... 829.60...........
A n A ct for the Relief of H R. K aufm an ........... ................... ..2.25 ..... ...........
An Act for the Relief of City of Tallahassee ........ ..... .......... ......604.96...........
An Act for the Relief of Geo. D. Barnard Sta-
tionery Co ............................. ...................... ... ... ......... ........... 1,713.20...........
An Act for the Relief of Victor & Achelis ............ ...... .. ........ ......25.36...........
An Act for the Relief of Kaltenbach & Stephens .. .. ..... 25.36...........
An Act for the Relief of American Disinfectant
C o. .......................... ................................................ 24.00
An Act for the Relief of Doyle, Clute, Carlisle &
Co. ...................................................................... 62.05 ......................
An Act for the Relief of Sidney J. Catts, Jr....... .................1,333.33...........
An Act for the Relief of Incy Rowe ........................ ...............750.00...........
An Act for the Relief of J. J. W ard ................... .... .......... ..............195.60...........









ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
From July 1, From July 1,
First 6 mos. 1925, to 1926, to
S 1924 of 1925 June 30, 1926 June 30, 1927
A n A ct for the R elief of John W B lunt ................ ...................... ...................... 15.60 ......................
An Act for the Relief of Joseph H. Jones ..............112.50
An Act for the Relief of D. Stuart Gillis ......... ...................... ....... ........ .................... 2,500.00
An Act for the Relief of J. B. W hitfield ............... ............................... .................... 1,000.00
An Act for the Relief of Mucklow, Ford & McCall ............................. .......... 150.00
An Act for the Relief of, Mrs. A. M. Roland ......... ......... 150.00
An Act for the Relief of John M Coe ............... ..................... .................. .................... 1,000.00
An Act for the Relief of Trustees of the Internal
Improvement Fund .................................... ......... 50,000.00
An Act for the Relief of H. L. M ays . ........................ ..... ........ 150.00
An Act for the Relief of Louie W. Strum .... 1,000.00
An Act for the Relief of League of Florida Build-
ing and Loan Assn ......... ........... ............. .970.00
An Act for the Relief of T. M. Bryan ...... ...... .......... ..... ..... 715.00
An Act for the Relief of Mrs. Dora Vickers .. .... .............. ..................... 500.00
An Act for the Relief of J. C. Luning ...... ....... ......... ........ ................ .12,000.00

Miscellaneous Appropriations

Citrus Fruit Standard ..... 2,489.38 .. .........................
Confederate Soldiers and Sailors Home ........ 9,779.26 5,561.02 14,319.12 18,505.69
Expenses Collection of Revenue ........ .................... 244,748.64 78,734.23 287,756.03 388,257.27
Expenses Geological Survey ........... .................... 11,445.47 4,103.18 15,730.33 15,823.98







Paving Streets Abutting State Property ................ 4,984.561 25,000.001 3,780.321 7,219.68
E expenses of Legislature of 1923 ............ .......... 1 15,449.371 ................... ................... ......................
Expenses of Legislature of 1925 ................. ..................... ..... ... ........ 192,883.821 18,956:45
E expenses of Legislature of 1927 ....................... ............. ... ...... .................. I .. 236,399.22
Farmers Demonstration Work .............................. 4,560.00 2,955.00 4,997.11 4,857.56
Florida Industrial School for Boys ........................ 90,156.36 48,969.70 117,961.86 139,259.55
Florida Industrial School for Girls .......................... 1 56,602.59 21,739.59 39,278.68 45,200.41
General Printing and Advertising ......................... 35,857.44 23,683.76 43,013.28 39,677.55
Interest on Bonded Debt ........................................ 18,047.00 9,023.50 18,047.00 9,023.50
State Live Stock Sanitary Board ........................... 87,184.38 31,744.88 76,267.70 79,044.73
Florida State Hospital, Maintenance ...................... 662,555.24 415,189.07 816,887.19 828,843.02
Florida State Hospital, Improvements ............. 68,995.14 29,050.44 36,746.45 89,727.84
Salaries Supervisors High and Elementary Schools ................. .................... 11,234.63
Upkeep of Confederate Memorial at Natural
Bridge .................... ......... ........... ............ .... .......... .......... ............ ...300.00
Expenses of Taking Special County Census of
1 9 2 7 ........................................................ 2 ,9 0 3 .3 0
Monument Olustee Battlefield, Care of ............... 400.00 400.00 1,800.00 400.00
Printing Delinquent Tax Lists ................................ 17,309.70 21.90 6,904.70 32,010.50
Printing General Laws .......... ..................... 200.00 .................... 10,000.00 4,400.00
Refund on Tax Certificates ................................ 1,918.21 521.33 1,703.22 4,629.71
Salaries and Expenses Railroad Commission ...... 35,654.35 18,584.58 59,739.63 58,493.26
Salaries and Expenses Shell Fish Commission ...... 28,858.50 11,555.58 45,728.75 45,687.43
Salaries and Expenses Rurual School Inspectors .. 6,248.87 3,579.38 3,685.14 5,727.84
Services Civil Engineer and Other Expenses on
Assessment of Railroads .......... ...................... 754.48 188.33 911.45 970.30
State Labor Inspector ..................................... 3,153.29 1,654.29 3,054.47 3,224.59
State Marketing Bureau ................. 25,644.95 13,021.05 30,256.04 30,985.49









ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
I From July 1, From July 1,
SFirst 6 mos. 1 1925, to I 1926, to
S 1924 1 of 1925 1 June 30, 1926 June 30, 1927
Summer Schools ............... 19,989.001 30.00 20,000.00 20,000.00
Teachers Training Department of High Schools 3,000.001 7,425.00 10,200.00 14,500.00
Expenses of High School Inspectors ............. ................... 73.61 30.00
Expenses of Taking State Census of 1925 ........... 88,082.76 .........
Expenses of Prim ary Election .......... ........... 12,500.00 ... ... .. 11,344.32 ......................
Expenses of Florida Canal Commission ............. 736.40 3,453.78 636.60
E expenses of Presidential E lectors ........................ .... .......... 96.60 ...................... ...........
Expenses of Budget Commission ........................... 2,962.50 500.00 3,000.00
Royal Palm State Park ... ...................... .......... .. 2,500.001 .................... 2,500.00 2,500.00
Appropriation for Deficiency in Interest of Agri-
cultural College Fund ............................................ 2,716.00 .. .. ... 2,716.00 2,716.00
Investment Companies .... ..... .................. 525.101 12.40 313.70 160.25
Florida Farm Colony for Epileptic and Feeble-
minded ... ...... ... .. ... ............................... 108,852.62 46,951.29 112,298.87 221,443.75
State Prison Farm-County Taxes ....... ............... 3,471.56 .... 3,500.00 3,500.00
State Equalizer of Taxes ....................................... 9,952.29 4,678.09 9,931.89 8,923.59
Insurance Premium Fund ... .................................. 87,898.72 9,207.80 22,364.70 135,818.93
Insurance Excess Premium Fund ...... ..... ..... 1 29,266.23 780.55 8,829.89 38,266.94
Dade Memorial Park, Sumter County ................. 1,500.00.......... ....... ......
E nlargem ent of C apitol .... ................. .. ...... 594.48 ... .............. ........ ......... .....................
State Constitution Memorial Commission .............. 106.001
State School B ook Com m mission ................................ 162.41 ... ......... ..... .............
Preservation of the U united States F lag ......... ........ 250.001 ...................... ..................... ......................







Revenue Refunded ........................... ............ 446.39 4.801 50.321 1,348.66
Special Shell Fish Planting Fund ............. ....... 21,421.24 1,956.041 26,954.471 16,529.84
Upkeep of Capitol Grounds ................ ............... 909.68 668.551 2,866.811 3,123.68
Florida Room in Confederate Museum, Richmond, I
V a ...................... ..... . ...................... .. .... 2 5 0 .0 01 2 5 0 .0 0
Marianna Battlefield-Upkeep of Monument and
G rounds ............ .... ............................ .. ...... ........ ... .... .. .. ..300.001 236.51
Printing Extra Copies Revised General Statutes
of F lorida .............................. 651.93..............................
State L library B board ............................. .............. .......... .. .... ........ 500.00
Traveling Expenses Commissioners on Reform of
Pleading and Practice of Law .............. ....... .... ........... ...... ................. 126.00
Judah P B enjam in M em orial F und ....... .. ..... ..................... ..................... ...................... 9,989.63
State Treasurer's V ault, L ockers, E tc .................... ................... ..................... ...................... 7,509.50
General Deficiency A appropriation .............. ...... ..................... .. ............ ................... 218,187.00
Military Department

National Guard of Florida ................................. ... 76,004.10 44,400.17 87,378.80 128,220.50
Removal of World War Trophies, Expense of ..... 1,925.08
State Service Officer ................................................. ... ...685.48 3,481.43
Judicial Department

Contingent Expenses of the Supreme Court ...... 3,244.84 1,438.79 3,128.62 3,037.27
Clerk Circuit Court, per diem ............... 969.00 469.00 939.00 939.00
Clerk Circuit Court, as Librarian ........... 300.00 150.00 300.00 300.00
Salaries of Court Reporters .................................... 21,662.76 10,877.42 23,242.66 25,000.00









ABSTRACT OF DISBURSEMENTS-GENERAL REVENUE FUND-Continued.
(January 1, 1924, to June 30, 1927)
| From July 1, From July 1,
First 6 mos. I 1925, to 1926, to
1_ 1924 iof 1925 1 June 30, 1926 June 30, 1927
Expenses of Circuit Judges ..................................... 3,897.791 2,400.781 4,362.42 6,757.90
Expenses of State Attorneys Acting in Other Cir-
cuits .......... ...... ...... ........... ............. ......... 178.22 258.32 852.72 2,857.36
Electric Lights, Gas; Water, Etc., for Supreme
C court ................................... ................................. 579.48 369.431 643.68 595.75
Janitor, Electrician and Elevator Man .................. 575.001 300.001 600.00! 600.00
Janitor, Furnace and Yard Man ............................ 600.00 300.001 600.001 600.00
Messenger, Supreme Court .......................... ......... 600.00 300.001 600.001 600.00
Jurors and Witnesses ........................................ 196,255.10 82,663.161 217,714.181 315,810.59
Printing Supreme Court Reports ............................. 4,889.001 1,566.401 1,584.001 1,487.20
Purchase of Books for Supreme Court Library .... 1,140.82! 227.21! 759.50) 847.68
Rewards for and Expense of Arrest of Fugitives
from Justice ...... ................. ................ ... 500.00 .. 100.00 250.00
Salaries Judicial Department .. .. ...........I 156,750.001 77,823.48 235,224.80 244,448.80
Salaries of Justices of Supreme Court ................... 33,000.001 16,485.27! 46,071.36 47,999.70
Fuel and Heating, Supreme Court ................... 911.001 500.00! 160.00 1,830.00
Salary Secretary Supreme Court Justices ..... 2,400.00! 1,200.00! 2,400.00 2,400.00
Salary Assistant Secretary Supreme Court Jus- 1 0
tices .............. ........................ .......... ............| 1,900.00 950.011 2,083.34 2,100.00
Salaries Stenographers Supreme Court ........ ....... 4,625.001 2,250.00! 6,316.00 7,437.50
Sheriff Supreme Court, per diem ....................... 600.00 .... 600.00 1,188.00
Repairs, Etc., Supreme Court Building ......... 481.711 ...... .... 304.11 263.66
Costs Adjudged against the Court in Civil Cases. 12.00 ..............................







Retirement of Justices of Supreme Court .......... ....... ........ .. 1,375.02 7,791.64 7,999.95
Watchman Supreme Court Building ................ .....900.00 900.00
Total Disbursements from General Revenue
Fund ........ .. ...... ............. ... ........... $ 4,050,594.88 $ 1,882,199.60 $ 4,877,185.37 $ 6,578,288.59



Fund ..........its..









RECEIPTS, DISBURSEMENTS AND BALANCES
(January 1, 1926, to June 30, 1927)
I Balance in Balance in
NAME OF FUND I Fund July 1, Receipts Disbursements Jdne 30,
NAME ________OH 1926 _1927
General Revenue Fund ...... .................... ........... [$ 4,579,267.671$ 4,602,918.651$ 6,578,288.591$ 2,603,897.73
One Mill School Tax Fund ..................................... 181,043.761 616,203.631 615,956.46 181,290.93
Pension Tax Fund .... ................. 868,691.401 1,448,007.621 1,463,911.62 852,787.40
State Board of Health Tax Fund ........................... 146,675.761 245,556.681 351,780.96 40,451.48
State Road Tax Fund ......... .. ...... ................ 1,068,174.20! 885,251.91! 1,138,199.07 815,227.04
State Prison Fund ......... ......... .......................... 17,279.12 338,356.571 275,552.781 80,082.91
Tick Eradication Tax Fund ..................................... 141,444.281 317,112.32 363,673.75 94,882.85
Drainage Tax Fund (Regular) .... ................. 476,355.58 1,185,493.17 1,195,553.62 466,295.13
One Mill Drainage Tax Fund .................... 59,173.74 22,279.60 66,424.47 15,028.87
Drainage Bond Fund .. ......... .......... 373,772.55 907,483.05 1,271,670.48 9,585.12
Principal of School Fund ..... ................ ........ 98,110.611 255,756.30 301,047.57 52,819.34
Interest of School Fund .. ............. ... 48,330.75 238,229.54 232,830.15 53,730.14
Principal of Seminary Fund ... 12.61 12,196.05 ......... 12,208.66
Interest of Seminary Fund 2,351.20 6,326.52 3,823.82 4,853.90
Principal of Agricultural College Fund ............ 346.301 4,490.93 4,837.23
Agricultural College Fund ................. .... 12,385.81 9,710.00 2,675.81
Shell Fish Fund .... ..... ......... 10,636.35 48,894.78 48,976.40 10,554.73
Special Shell Fish Planting Fund ........ ......... 2,417.471 1,567.57 .......3,985.04
Teachers Examination Fund ................... 8,641.61! 16,938.00 18,680.96 6,898.65
Railroad Commission Fines Fund ..464.70 .................. ...................... 464.70
Motor Vehicle License County Road Fund... 3,608.84 3,608.84
Motor Vehicle License Maintenance Fund ........... 288,114.75 315,780.36 147,749.39 456,145.72
Motor Vehicle License Expense Fund ..355,605.43 394,756.91 555,164.23 195,198.11







Federal Aid Road Fund ..... .................... 391,962.75 1,376,152.791 1,708,552.64) 59,562.90
State Federal Aid Road Fund .................... 4,118,966.02 4,418,911.111 8,130,292.97| 407,584.16
State Aid Fund for Counties ..... ..... 427,180.93 1,589,939.30 1,944,226.05| 72,894.18
Florida National Forest Fund ................I ... ....... 7,379.761 7,379.76|
Asylum Patients Trust Fund 2,453.211 ............ ...................... 2,453.21
Everglades Drainage Bond Sinking Fund .. 73,459.19 25,430.771 150.00| 98,739.96
Girls Industrial School Fund ........11,967.011 3,157.77 .......... .... 15,124.78
Boys School Industries Fund ................. 806.59 21,540.24 21,688.22 658.61
State Fire Insurance Fund .... ......... 113,258.41 142,990.62 190,933.67 65,315.36
Automobile Refund Fund ..... ....... 168.00 .... 168.00
Automobile Theft Fund 247,241.56 224,415.35 428,127.01 43,529.90
State Road License Fund (Gasoline) ........ 2,153,098.69 8,847,750.05 10,368,769.40 632,080.14
County Road License Fund (Gasoline) .25,886.89 2,929,468.26 2,949,163.87 6,191.28
Gasoline License Expense Fund .... 30,723.35 10,000.00 33,625.31 7,098.04
State Board of Nurses Fund .. ....... 8,236.12 8,859.00 8,849.82 8,245.30
State Highway Fund ........ .. ... 210,842.46 298,688.75 463,921.70 45,609.51
Florida Board of Chiropractic Examiners Fund 148.51 850.00 916.15 82.36
Florida State Hospital Special Maintenance Fund 42,500.00 52,909.15 87,793.06 7,616.09
Hatch Experiment Station Fund 1,448.33 15,000.00 15,183.33 1,265.00
Adams Experiment Station Fund 1,308.17 15,000.00 15,030.00 1,278.17
Lever Agricultural Extension Fund ... 8,616.70 59,325.97 60,202.91 7,739.76
Lever Supplemental Extension Fund ... 1,798.65 15,616.12 16,493.08 921.69
Florida Bond Sinking Fund ...5,492.191 100,742.00 106,234.19
White College Morrill Fund ........ 25,000.00 25,000.00
A. & M. College Morrill Fund .. ....1,593.75 25,000.00 26,238.25 355.50
A. & M. College Hospital Fund .... 94.13 3,148.57 3,235.94 6.76
A. & M. College Incidental Fund 5.44 8,425.49 8,211.34 219.59
Experiment Station Incidental Fund .... ....... 2,625.64 10,264.15 8,943.25 3,946.54









RECEIPTS, DISBURSEMENTS AND BALANCES.-Continued.
(January 1, 1926, to June 30, 1927)
I Balance in I Balance in
NAME OF FUND Fund July 1, Receipts Disbursements I June 30,
__1926 _____1927
University of Florida Incidental Fund .................... 3,603.051 83,983.39 63,197.95 24,388.49
Florida State College Incidental Fund .................... 43,120.511 77,111.55 81,191.44 39,040.62
Deaf and Blind School Incidental Fund .................. 3,209.93 672.50 ..................... 3,882.43
Tobacco Experiment Station Incidental Fund .... 200.00 .... ........ ................ 200.00
General Extension Division Incidental Fund ....... 2,982.17 20,204.88 20,700.63 2,486.42
Florida Farm Colony Incidental Fund ................. 1,390.07 2,500.00 2,346.74 1,543.33
Everglades Experiment Station Incidental Fund 7,971.20 .. ....... 980.221 6,990.98
State Road Fund for Maintenance of State Roads 55.50 280,000.00 180,958.92 99,096.58
Smith-Hughes Agricultural Fund ... ......... 16,588.86 32,307.44 33,434.08 15,462.22
Smith-Hughes Trades and Industries Fund ........ 10,179.76 16,296.28 15,824.521 10,651.52
Smith-Hughes Teachers Training Fund ... ....... 1,765.43 10,970.97 10,449.41 2,286.99
State Board of Health, Venereal Control Act ....... 393.76 ... ...... 368.76 25.00
State Board of Health, Sheppard-Towner Act ........ 5,884.04 29,544.51 28,196.26 7,232.29
Hotel Commission Fund .................. ... ........... 43,595.85 106,769.50 112,011.30 38,354.05
State Live Stock Sanitary Board Serum Fund 1,982.81 40,751.28 40,369.27 2,364.82
Special Shell Fish Fund for Counties 792.18 1,950.00 2,548.12 194.06
Florida State Hospital Pay Patients Fund ..1,000.00 2,000.00 1,000.00 2,000.00
State Game Fund .. ....... ......................... 47,691.08 195,898.40 240,369.44 3,220.04
General Inspection Fund ....... .............. 283,130.79 585,616.00 613,635.02 255,111.77
Purnell Experiment Station Fund ....... ......... 7,592.03 26,523.74 24,987.36 9,128.41
Industrial Plant Fund ..... ... ............................... 17,263.32 99,000.00 90,992.581 25,270.74
Wescott Estate Fund .......... ........... ........ 5,190.00 4,500.00 4,900.00 4,790.00
Fish Hatchery Fund ...... ........................... 30,519.01 42,886.69 66,974.56 6,431.14







Real Estate Commission Fund .......... ... ..... 50,918.35 23,472.27 57,692.85 16,697.77
Free School Text Book Tax Fund .... .................. 382,415.36 462,496.98 416,014.88 428,897.46
State Board of Architecture Surplus Fund ........ 3,000.00 3,000.00 1,145.04 4,854.96
Department of Architecture University of Fla. .... 261.77 43,602.01 34,643.12 9,220.66
State Farm Industries Fund ......... ............. 30,473.17 99,969.10 110,400.37 20,041.90
Special American Legion Fund ................ 39,745.95 1,385.00 40,912.22 218.73
State Office Building Fund .......... ............. ........... .... 250,000.00 226,763.82 23,236.18
State Prison New Building Fund .............. .. ......... ........ 205,200.00 103,134.21 2,065.79
Everglades Drainage District Fire Tax Fund ....................... 104,174.16 76,181.84 27,992.32
A. & M. College General Educational Board Fund .................. 26,666.66 24,211.52 2,455.14
Motor Vehicle Expense Refund Fund ................ ........ ... 26,475.11 ...................... 26,475.11
Industries Fund-Office Operating Expense ... .............. 1,856.25 789.71 1,066.54
1$17,655,317.321$35,019,736.661$44,095,482.40|$ 8,579,571.58
Total Funds in Hands of State Treasurer June 30, 1927 ...................................... ................... $ 8,579,571.58












48

GENERAL REVENUE FUND
Abstract of Receipts for the Fiscal Year 1926-1927
Taxes for 1924 and prior thereto ........................................ $ 716.71
Taxes for 1925 and prior thereto ........................................ 230,874.05
Taxes for 1926 .......................................................................... 1,062,217.83
License Tax, General .............................................................. 569,928.00
License Tax, Gulf Refining Company .............................. 500.00
License Tax, Mexican Petroleum Company ...................... 500.00
License Taax, Union Tank Car Company ........................ 500.00
License Tax, Fruit Growers Express Company .................. 500.00
License Tax, Sinclair Refining Company ........................ 500.00
License Tax, Pullman Car Company .................................. 5,500.00
License Tax, American Railway Express Company .......... 24,111.64
License Tax, Southeastern Express Company .................. 81.70
License Tax, Insurance Companies .................................... 71,800.00
License Tax, Insurance Agents .......................................... 120,251.00
Tax on Commissions .............................................................. 4,481.00
Charter Tax on Corporations .............................................. 536,820.33
Bank Examination Tax ........................................................ 14,700.00
One Mill Tax on Capital Stock Jacksonville Main Street
R ailw ay .................................................................................. 30.00
Insurance Companies 2% Premium Tax on Gross Re-
ceipts ................................................................................ 1,081,377.73
Pullman Company, Percentage on Gross Receipts ............ 17,358.15
Tax Certificates, Principal (from Comptroller) ................ 64,306.20
Tax Certificates, Expense (from Comptroller) ................ 46,894.96
Tax Certificates, Interest (from Comptroller) .................. 179,419.26
Tax Certificates, Int. on Balances (from Comptroller) 6,531.60
Interest on State Funds in Banks (3% on Daily Balances 264,228.46
Interest from Comptroller account Railway Taxes De-
posited in Banks .................................................................. 1,308.23
Sales of Acts of Legislature ................................................ 4,266.00
Sale of Revised General Statutes ........................................ 3,096.00
Sale of Revised Statutes .......................................................... 8.00
Sale of General Laws ............................................................ 1,360.50
Sale of Index to Revised General Statutes .......................... 4.00
Sale of Supreme Court Reports .......................................... 3,500.00
Sale of State Flags .................................................................. 2.55
Sale of Maps by Bureau of Immigration ........................ 85.25
Fees from Secretary of State .................................... 58,915.63
Fees from Commissioner of Agriculture .......................... 2,057.00
Fees from State Treasurer as Insurance Commissioner 4,290.00
Fees from Com ptroller .......................................................... 586.00
Fees from Governor on Account of Requisition of Fugi-
tives from Justice ................................................................ 675.00
Fees from Persons Licensed to Catch Migratory Birds 24.00
Receipts from Transfer of Shell Fish Fund under Chap-
ter 9338. Acts of 1923 .......................... ... ..................... 1,736.42
Receipts (Miscellaneous) from State Live Stock Sanitary
B oard ..................................... ...........................................315.52
Receipts under Chapter 10177, Acts of 1925--Small Loan
F und ........................................................................................ 991.66
Receipts on Account of Loan for National Guard of Fla. 30,000.00
Receipts under Chapter 10228, Acts of 1925-Account
W. C. Thompson, Clerk .................................................... 236.86












49

Receipts from General Inspection Fund, under Chapter
10149, Acts of 1925 ............................................................ 149,344.38
Refund for overpayment on goods purchased for Florida
State H hospital ...................................................................... 192.20
Refund for overpayment on goods purchased for Florida
Farm Colony .......................................................................... 7.00
Refund of unused postage for House and Senate, Legisla-
ture of 1927 ............................................................................ 30.09
Refund of unused portion of railway ticket (R. A. Gray) 5.94
Refund from State Game Fund .......................................... 20,000.00
Refund on account of State Treasurer's Contingent Fund 3.00
Refund by Superintendent of Public Instruction (Travel-
ing Expenses) .................... ......... ............................. 108.01
Refund on Comptroller's Warrant No. 11838 ... ........... 70.67
Refund on account of Deficiency of Potash in fertilizer
shipped to Girls Industrial School, Ocala ...................... 9.37
Refund on account of witness fees and expenses ................ 98.60
Refund on Comptroller's Warrant No. 35434 .................... 4.75
Refund on account of Express Charges .......................... 25.46
Refund from A. C. L. R. R. Co., on Comptroller's War-
rant N o. 67407 ..................................................................... 140.00
Refund from Gulf Refining Co., account Florida State
H hospital ............................................................................ 19.00
Refund of unused portion of Teacher's Scholarship ........ 262.75

Total Receipts during the Year .................................. $4,602,918.65
Balance as of July 1, 1926 .......................................... 4,579,267.67
$9,182,186.32
Disbursements During the Fiscal Year 1926-1927
EXECUTIVE DEPARTMENT
Contingent Expenses of the State .................................... $ 15,113.99
Governor's Mansion and Grounds, Improvement and Care 1,776.08
Governor's Mansion and Grounds, Furnishing and Re-
pairs ........................................................................................ 9,572.61
Salaries Executive Department .......................................... 44,500.00
Salaries Clerks Adiministration Department .................. 154,058:19
Emergency Appropriation for Extra Help ........................ 25,574.70
Stationery Executive and Legislative Departments ........ 2,011.01
Board of Commissioners, State Institutions Incidental
F und .......................................... ........................................ 2,330.27
EDUCATIONAL APPROPRIATIONS
A. & M. College Educational Fund .................................. 77,004.08
A. & M. College Building Educational Fund .................. 128,399.85
Board of Control Educational Fund .................................. 4,942.95
Florida School for Deaf and Blind, Educational Fund .... 115,477.72
Florida School for Deaf and Blind, Building Educational
F und ....................................................................................... 36,268.35
Florida State College for Women, Educational Fund .... 274,662.98
Florida State College for Women, Building Educational
F und ........................................................................................ 262,458.04
Lever Agricultural Extension Fund, State Appropriation 49,170.89
Plant Act Fund, General ...................................................... 34,975.00
Plant Act Fund, Special ...................................................... 242,949.78













50

University of Florida Educational Fund .......................... 734,780.73
University of Florida Building Educational Fund ............ 389,920.89
Smith-Hughes Administration Department, State Ap-
propriation ...................................................................... 1,027.99
Smith-Hughes Fund, State Appropriation ...................... 56,849.25
Scholarships at Two State Institutions of Higher Learn-
ing ............................................................................................ 20,700.00
Citrus Fruit Station at Lake Alfred ................................ 21,970.53
Gadsden County Experiment Station ................................ 18,056.28
State Board of Education, Incidental Expenses, In-
specting and Protecting Land ........................................ 99.58

AGRICULTURAL DEPARTMENT
Express and Telegrams ........................................................ 1,210.47
Field Note Division ................................................................. 33.45
Postage ....................................................................................... 1,815.86
Bureau of Immigration and Advertising Florida .............. 54,380.21
Printing Bulletins .................................................................... 10,260.39
Printing Stamps ........................................................................ 3,030.43
Stationery and other Contingent Expenses ...................... 1,631.23
Traveling Expenses Commissioner of Agriculture .......... 1,145.07

STATE CHEMICAL DIVISION

Chemicals and Apparatus for State Chemist .................... 2,784.01
Clerk and Stenographer Chemical Division .................... 1,500.00
Samples and Incidentals Pure Food Division .................... 1,245.66
Postage, Express and Telegrams, State Chemist ............ 242.55
Salaries, State Chemist and Assistants ............................ 14,300.00
Traveling Expenses State Chemist and Asisstants ...... 1,106.74
CAPITOL AND OFFICES

Contingent Expenses State Treasurer's Office .................. 1,313.06
Incidental Expenses Insurance Dept., State Treasurer's
Office ..................................................................................... 1,559.40
Engineer at Capitol .............................................................. 1,500.00
Fuel, Lights and Water at Capitol .................................... 4,999.67
Incidental Expenses Attorney General's Office ................ 626.55
Janitors at Capitol .................................................................. 4,740.00
Postage State Treasurer's Office ........................................ 600.00
Postage, Express and Telegrams, Secretary of State .... 1,995.55
Postage, Printing, etc., Supt. of Public Instruction ........ 5,898.85
Purchase of Books, Attorney General's Office ................. 372.75
Purchase of Bookcases, etc., Attorney General's Office.... 206.25
Traveling Expenses Supt. of Public Instruction .............. 1,007.06
Repairs, Plumbing, etc., at Capitol .................................... 3,500.00
Watchman at Capitol ............................................................ 1,200.00
Burglary Insurance, State Treasurer .............................. 1,500.00
Burglary Insurance, Comptroller ...................................... 750.00
Contingent Expenses Comptroller's Office ........................ 1,494.21
Auditing Department Comptroller's Office ........................ 15,444.13
Salaries and Expenses State Bank Examiners .............. 47,219.33
Secretary of State Incidental Fund .................................. 798.71
Repairs and Furnishings for Senate Chamber and House
of Representatives .............................................................. 6,631.90











51

RELIEF BILL APPROPRIATIONS
Various Acts for the Relief of:
Joseph H. Jones (Session of 1925) .................................... 112.50
D. Stuart Gillis (account investigations, etc., Florida
East Coast Canal Company) .......................................... 2,500.00
J. B. Whitfield (account reform of pleading cases) ........ 1,000.00
Mucklow, Ford & McCall (auditing school fund) ............ 150.00
Mrs. A. M. Roland (account Dade Memorial Park) .......... 150.00
John M. Coe (account reform of pleading and practice) 1,000.00
Trustees I. I. Fund (account of loan to State Office and
Prison Building Funds) .................................................... 50,000.00
H L M ays .................................................................................. 150.00
Louie W. Strum (account reform of pleading and prac-
tice) ........................................................................................ 1,000.00
League of Florida Building & Loan Association ............ 970.00
T. M Bryan .............................................................................. 715.00
M rs. Dora Vickers ................................................................... 500.00
J. C. Luning (account pay roll covering furnishings, etc.,
for Senate and House) .................................................... 12,000.00

MISCELLANEOUS APPROPRIATIONS
Appropriation for Deficiency in Interest Agricultural
College Fund ........................................................................ 2,716.00
Confederate Soldiers and Sailors Home ............................ 18,505.69
Upkeep of Capitol Grounds ................................................ 3,132.68
Expenses Collection of Revenue ........................................ 388,257.27
Salaries and Expenses Geological Survey ........................ 15,823.98
Expenses of Legislature of 1925 ........................................ 18,956.45
Expenses of Legislature of 1927 ........................................ 236,399.22
Farmers Demonstration Work ............................................ 4,857.56
Florida Industrial School for Boys .................................. 139,259.55
Florida Industrial School for Girls .................................... 45,200.41
Florida Canal Commission, Expenses of ........................ 636.60
Cost of Paving Street Abutting State Property .............. 7,219.68
Florida Room Confederate Museum, Richmond .............. 250.00
General Printing and Advertising ................................ 39,677.55
Fire Insurance Excess Premium Fund .............................. 38,266.94
Interest on Bonded Debt ...................................................... 9,023.50
Insurance Premium Fund .................................................... 135,818.93
Investment Companies .......................................................... 160.25
State Live Stock Sanitary Board ...................................... 79,044.73
Florida State Hospital, Maintenance ................................ 828,843.02
Florida State Hospital, Improvements ............................ 89,727.84
Printing Delinquent Tax Lists ............................................ 32,010.50
Printing General Laws .................................................... 4,400.00
Revenue Refund ...................................................................... 1,348.66
Refund on Tax Certificates .................................................. 4,629.71
Salaries and Expenses Railroad Commission ................ 58,493.26
Salaries and Expenses Shell Fish Commissioner ............ 45,687.43
Salaries and Expenses Rural School Inspectors .............. 5,727.84
Traveling and Contingent Expenses Railroad Inspector 970.30
Salaries Sunerivsors High and Elementary Schools ........ 11,234.63
Salaries and Expenses State Equalizer of Taxes .............. 8,923.59
State Labor Inspector .............................................................. 3,224.59
State Marketing Bureau ...................................................... 30,985.49
Florida Farm Colony for Epileptic and Feeble-minded.... 221,443.75











52

Summer Schools ................................................................ 20,000.00
Teacher Training Department of High Schools ................ 14,500.00
Expenses of Taking Special County Census of 1927 ........ 2,903.30
Royal Palm State Park ........................................................ 2,500.00
Care of Monument Olustee Battlefield .............................. 400.00
Marianna Battlefield, upkeep, etc. .................................... 236.51
State Prison Farm-County Taxes .................................... 3,500.00
Upkeep of Confederate Memorial at Natural Bridge ...... 300.00
Budget Commission, Expenses of ...................................... 3,000.00
Special Shell Fish Planting Fund ...................................... 16,529.84
Traveling Expenses Commissioners on Reform of Plead-
ing and Practice of Law .................................................. 126.00
Judah P. Benjamin Memorial Fund .................................. 9,989.63
State Treasurer's Vault, Etc. .............................................. 7,509.50
State Library Board ................................................................ 500.00
General Deficiency Appropriation ...................................... 218,187.00
MILITARY DEPARTMENT
National Guard of Florida .................................................. 128,220.50
State Service Officer .......................................................... 3,481.43
JUDICIAL DEPARTMENT
Contingent Expenses of the Supreme Court ............... 3,037.27
Salary Clerk Supreme Court, per diem ............................ 939.00
Salary Clerk Supreme Court as Librarian ...................... 300.00
Salaries Court Reporters .................................................... 25,000.00
Expenses of Circuit Judges ................................................ 6,757.90
Expenses of State Attorneys Acting in other Circuits.... 2,857.36
Lights, Water, Gas, Etc., Supreme Court Building .......... 595.75
Janitor, Electrician and Elevator Man .............................. 600.00
Furnace and Yard Man ........................................................ 600.00
Messenger for Supreme Court ............................................ 600.00
Jurors and W witnesses ............................................................ 315,810.59
Salaries Law Clerks Supreme Court .................................. 7,437.50
Printing Supreme Court Reports ...................................... 1,487.20
Purchase of Books Supreme Court Library .................. 847.68
Rewards for Arrest of Fugitives from Justice ................. 250.00
Salaries Judicial Department ............................................ 244,448.80
Salaries Justices of Supreme Court .................................. 47,999.70
Fuel for Heating .................................................................... 1,830.00
Retirement of Justices of Supreme Court ........................ 7,999.95
Salary Secretary Supreme Court Justices ...................... 2,400.00
Salary Assistant Secretary Supreme Court Justices ...... 2,100.00
Sheriff Supreme Court, per diem ........................................ 1,188.00
Repairs. Etc., Supreme Court Building .............................. 263.66
Salary Watchman Supreme Court Building .:.................... 900.00

Total Disbursements for the Year ............................ $6,578,288.59
Balance June 30, 1927 .................................................... 2,603,897.73

$9,182,186.32
Balance in Fund July 1, 1927 ...................................... $2,603,897.73











53

ONE MILL SCHOOL TAX FUND
Receipts for Fiscal Year 1926-1927
From State taxes ......................... ............................................ $596,884.45
From Comptroller, account tax certificate redemptions .... 19,319.18

Total receipts during year .............................................. $616,203.63
Balance in fund July 1, 1926 .......................................... 181,043.76

$797,247.39
Disbursements during year .................................................... $615,956.46

Balance in fund June 30, 1927 ........................................ $181,290.93
NOTE-All moneys received into this fund are disbursed to the
several counties upon the basis of average school attendance.

Disbursements for Fiscal Year 1926-1927
In favor of
Paid County School Depository: Warrant Amount
Nov. 6-Duval County............................................ 35782 $ 21,016.71
Nov. 6-Gadsden County ...................................... 35785 4,558.95
Nov. 8-Jackson County ...................................... 35795 6,256.80
Nov. 8-Highlands County .................................. 35791 1,505.79
Nov. 8--Bradford County .................................... 35772 1,284.03
Nov. 8-Walton County ...................................... 35829 2,128.50
Nov. 8-Alachua County ...................................... 35770 5,406.39
Nov. 8-Union County .......................................... 35826 919.71
Nov. 8-Nassau County ...................................... 35808 1,499.85
Nov. 8-Columbia County .................................... 35778 3,207.60
Nov. 8-Marion County ...................................... 35805 4,667.85
Nov. 8-Lafayette County .................................. 35797 775.17
Nov. 8-Pasco County .......................................... 35814 2,128.50
Nov. 8-Orange County ...................................... 35811 7,843.77
Nov. 8-St. Johns County .................................... 35818 2,497.77
Nov. 8-Clay County ............................................ 35777 809.82
Nov. 8-St. Lucie County ................................ 35819 1,679.04
Nov. 8-Gulf County ........................................ 35788 510.84
Nov. 8-Polk County ............................................ 35816 14,959.89
Nov. 8-Hamilton County .................................... 35789 1,644.39
Nov. 8-Indian River County .............................. 35794 1,209.78
Nov. 8-Holmes County ...................................... 35793 2,627.46
Nov. 8-Charlotte County .................................. 35776 641.52
Nov. 8-Flagler County ........................................ 35784 406.89
Nov. 8-Madison County ...................................... 35803 2,658.15
Nov. 8-Osceola County ...................................... 35812 1,969.11
Nov. 8-Suwannee County .................................. 35824 3,038.31
Nov. 8-Putnam County ...................................... 35817 3,014.55
Nov. 8-Santa Rosa County .............................. 35820 2,761.11
Nov. 8-Escambia County .................................. 35873 7,355.70
Nov. 8-Leon County ............................................ 35800 3,861.99
Nov. 8--Wakulla County ...................................... 35828 1,024.65
Nov. 9-Palm Beach County .............................. 35813 7,471.53
Nov. 9-Hillsborough County .............................. 35792 24,583.68
Nov. 9-Monroe County ........................................ 35807 2,139.39
Nov. 9-Dade County ............................................ 35779 22,761.09











54

Nov. 9-Liberty County ...................................... 35802 654.39
Nov. 9-Taylor County ........................................ 35825 1,753.29
Nov. 9-Broward County .................................... 35774 5,017.32
Nov. 9-Okeechobee County ................................ 35810 812.79
Nov. 9-Pinellas County ...................................... 35815 12,885.84
Nov. 9-Washington County .............................. 35830 2,433.42
Nov. 9-Volusia County ...................................... 35827 7,513.11
Nov. 9-Jefferson County ...................................... 35796 3,100.68
Nov. 9-Lake County ......................................... 35798 4,197.60
Nov. 9-Sumter County ...................................... 35823 2,243.34
Nov. 9-Calhoun County ...................................... 35775 1,333.53
Nov. 9-Dixie County .......................................... 35781 472.23
Nov. 9-Bay County .............................................. 35771 2,749.23
Nov. 9-Gilchrist County .................................... 35786 592.02
Nov. 9-Sarasota County .................................... 35821 2,365.11
Nov. 10-Manatee County ...................................... 35804 5,124.24
Nov. 10-Levy County ......................................... 35801 2,033.46
Nov. 10-Lee County .............................................. 35799 2,648.25
Nov. 10-DeSoto County ....................................... 35780 1,684.98
Nov. 12-Okaloosa County .................................... 35809 1,666.17
Nov. 13-Martin County ........................................ 35806 797.94
Nov. 15-Seminole County ...................................... 35822 3,305.61
Nov. 15-Brevard County ...................................... 35773 2,739.33
Nov. 15-Glades County ....................................... 35787 341.55
Nov. 16-Hardee County ...................................... 35790 2,298.78
Dec. 28-Baker County .......................................... 53132 898.92
Dec. 28-Franklin County .................................... 53135 789.03
Dec. 28-Hernando County .................................... 53137 1,065.24
Dec. 30-Hendry County ........................................ 53136 341.55
Dec. 30-Citrus County ........................................ 53133 1,015.74
Dec. 30-Collier County ......................................... 53134 233.64
1927
May 5-Duval County ..........................................106544 31,206.63
May 5-Leon County ............................................106565 5,734.47
May 6-Alachua County ......................................106529 8,027.67
May 6-Hamilton County ....................................106552 2,441.67
May 6-Escambia County ..................................106545 10,922.10
May 6-Jackson County ......................................106560 9,290.40
May 6-Taylor County ............................ ......106590 2,603.37
May 6-Holmes County ........................................106558 3,901.38
May 6-Flagler County ........................................106546 604.17
May 6-Lafayette County ....................................106562 1,151.01
May 6-Nassau County ........................................106573 2,227.05
May 6-Clay County ............................................106538 1,202.46
May 6-Seminole County ....................................106587 4,908.33
May 6-Madison County ......................................106568 3,946.95
May 6-Calhoun County ......................................106535 1,980.09
May 6-Jefferson County ....................................106561 4,604.04
May 6-Marion County ........................................106570 6,931.05
May 6-Putnam County ......................................106582 4,476.15
May 6-Suwannee County ....................................106589 4,511.43
May 7-Highlands County ..................................106556 2,235.87
May 7-Liberty County .......................................106567 971.67
May 7-Columbia County ....................................106540 4,762.80
May 7-Union County ..........................................106591 1,365.63
May 7-Brevard County ......................................106534 7,449.96
May 7-Orange County ........................................106576 11,646.81













55

May 7-Palm Beach County ................................106578 11,094.09
May 7-Volusia County ......................................106592 11,155.83
May 7-Lake County ............................................106563 6,232.80
May 7-Dixie County ............................................106543 701.19
May 7-Baker County ..........................................106530 1,334.76
May 7-Monroe County ........................................106572 3,053.19
May 7-Hillsborough County ..............................106557 36,503.04
May 7-St. Lucie County ......................................106584 2,493.12
May 7-Hernando County ....................................106555 1,581.72
May 7-Charlotte County ....................................106536 952.56
May 7-Dade County ............................................106541 33,796.77
May 7-Gilchrist County ......................................106549 879.06
May 7-Santa Rosa County ................................106585 4,099.83
May 7-Walton County ........................................106594 3,160.50
May 7-Brevard County ......................................106533 4,067.49
May 7-Hardee County ........................................106553 3,413.34
May 9- Lee County .............................................. 106564 3,932.25
May 9-Sarasota County ......................................106586 3,511.83
May 9-Sumter County ........................................106588 3,331.02
May 9-Bradford County ....................................106532 1,906.59
May 9- Pasco County .......................................... 106579 3,160.50
May 9-Okeechobee County ................................106575 1,206.87
May 9-DeSoto County ........................................106542 2,501.94
May 9-Martin County ........................................106571 1,184.82
May 9-Okaloosa County ....................................106574 2,474.01
May 9-Levy County ............................................106566 3,01938
May 9-Osceola County .....................................106577 2,923.83
May 10-Citrus County ...................................... 106537 1,508.22
May 10-Gulf County ......................................... 106551 758.52
May 10-Polk County .......................................... 106581 22,213.17
May 10-Manatee County ................................ ......106569 7,608.72
May 10-Franklin County ......................................106547 1,171.59
May 10-Pinellas County .......................................106580 19,133.52
May 10-St. Johns County ........................ .......106583 4,082.19
May 10-Gadsden County ................................ ......106548 6,769.35
May 11-Collier County ...................................106539 346.92
May 11-Hendry County .....................................106554 507.15
May 13-Glades County ......................................106550 507.15
May 16-Wakulla County ....................................106593 1,521.45
June 8-Indian River County ........................106559 1,796.34

Total disbursements during year ..................................$ 615,956.46
PRINCIPAL OF SCHOOL FUND
Receipts for Fiscal Year 1926-1927
Receipts from Trustees of the Internal Improvement
Fund, account 25% sales of public lands ...................... $ 80,740.39
From sale of School lands .................................................... 25,037.55
From sale of lake bottom lands ...................................... 12,436.78
From royalty on sand and gravel .................................. 17,865.77
From redemption of Gadsden County bonds ............... 4,000.00
From redemption of Bay County bond .......................... 1,000.00
From redemption of Holmes County time warrants ...... 3,000.00
From redemption of Lake City bonds at par and interest 16,055.55
From redemption of Levy County bond ........................ 500.00
From redemption of Pinellas County bond ........................ 500.00












56

From redemption of Chipley bonds .................................. 2,500.00
From redemption of Greenville bonds at par and interest 20,009.15
From redemption of Clermont bonds ............................ 5,000.00
From redemption of Panama City bonds ........................ 4,500.00
From redemption of St. Lucie County bond ................ 1,000.00
From redemption of Haines City bonds ..................... 3,000.00
From redemption of Marianna bonds at par and interest 10,416.67
From redemption of Marianna bonds at par and interest 10,198.61
From redemption of Sebring bonds .................................. 2,000.00
From sale of oil and mineral rights .................................. 1,318.01
From forfeit of moss contract .......................................... 1,000.00
From forfeit on account of land sale .............................. 250.00
From Board of Education under Resolution of Feb.
28, 1900 ................................................................................ 6.68
Transferred from Florida Bond Sinking Fund ................ 33,145.02
Easement for power line ...................................................... 50.00
Escheated estate of Harry K. Williams .......................... 168.21
Interest on deferred payment of Chipley bonds ................ 57.91

Total receipts during year ...................................... $ 255,756.30
Balance in fund July 1, 1926 ...................................... 98,110.61

$ 353,866.91
Disbursements during year .................................................. 301,047.57

Balance in fund June 30, 1927 ................................ $ 52,819.34
NOTE-The disbursements, as shown in detail below, were for
the purchase of bonds, in which the Principal of the State School
Fund is invested. The balance at the close of the year represents
the uninvested cash balance of the fund.
Disbursements for Fiscal Year 1926-1927
Bonds of Florida counties, municipalities and districts were pur-
chased during this period as follows:
July 15-$9,000 Town of Monticello 6%'s at 99 and
interest ................................................................................ $ 8,931.00
July 27-$45,000 Town of Perry 6%'s at 98 and interest 44,295.00
July 27-$15,000 Suwannee County 6%'s at 98.50 and
interest ................................................................................... 14,840.00
Oct. 14-$13,000.00 Town of Bowling Green 6%'s at 88
and interest ........................................................................... 11,728.17
Nov. 3-$30,000 Gadsden County 6%'s at 98.50 and
interest ............................................. ..................................... 30,155.00
Nov. 15-$21,000 Gulf County 6%'s at 97.50 and interest 20,937.00
Dec. 1-$25,000 Broward County 6%'s at par and int. 25,187.50
Dec. 7-$35,000 Town of Havana 6%'s at 91 and int. 32,760.00
Dec. 9-$25,000 Gulf County 6%'s at 95 and interest 24,408.34
1927
Jan. 15-$20,000 Leon County 5%'s at 98 and interest 19,638.89
Mar. 3-$30,000 Jackson County 6%'s at 97.50 and int. 29,560.00
Mar. 9-$5,000 Town of Havana 6%'s at 91 and interest 4,606.67

Total amount invested in bonds .................................. $ 267,047.57
May 27-Refund to Thos. H. Horobin under the provi-
sions of House Bill No. 1112, Session of 1927 ................ 34,000.00

Total Disbursements during year .............................. $ 301,047.57










57

Summary of Bonds Purchased During Year
Interest
Per Cent Par Value Annual
5%'s $ 20,000.00 $ 1,000.00
6%'s 253,000.00 15,180.00

$273,000.00 $16,180.00
NOTE-The public debt, which consisted solely of refunding
bonds bearing interest at the rate of 3% per annum, was retired
October 12, 1926, through the medium of a sinking fund created by
the Legislature of 1921, and the $368,167.00 of these bonds belonging
to the Principal of the State School Fund were canceled and replaced
by the following securities, which were transferred from the Florida
Bond Sinking Fund:
Broward County Special Tax School District No. 3 6%'s $ 12,000.00
Hendry County Highway and Court House 6%'s .............. 21,000.00
Sumter County Highway 6%'s .......................................... 20,000.00
City of South Jacksonville Municipal Improvement 6%'s 10,000.00
Hardee County Highway 6%'s ................................. 26,000.00
Okaaloosa County Special Tax School District No. 11
6 % 's ........................................................................................ 5,000.00
Haines City Sewer and Water Works 6%'s .................... 18,000.00
Town of Madison Improvement 6%'s .............................. 24,000.00
Town of Perry Improvement 6%'s, Series A .................... 17,000.00
Town of Perry Improvement 6%'s, Series B .................... 3,000.00
Hernando County Road Improvement 6%'s .................... 30,000.00
City of Clermont Improvement 6%'s ............................ 50,000.00
Town of Chipley Improvement 6%'s .................................. 6,000.00
Baker County Special Tax School District No. 1 6%'s 11,000.00
City of Arcadia Improvement 6%'s .................................. 33,000.00
Pasco County Highway 6%'s .............................................. 47,000.00
Total par value of bonds transferred from Florida
Bond Sinking Fund ............................................... $ 333,000.00
INTEREST OF STATE SCHOOL FUND
Receipts as per detailed statement below .................... $ 238,229.54
Balance in fund July 1, 1926 .......................................... 48,330.75
$ 286,560.29
Disbursements during year as per detailed statement
below ....................................................................... ............... 232,830.15
Balance in fund June 30, 1927 ......................................... $ 53,730.14
NOTE-All moneys received into this fund are disbursed among
th3 several counties, upon the basis of average school attendance.
Receipts for Fiscal Year 1926-1927
(Interest on securities owned by the Fund.)
July 1-Semi-Annual Interest on:
$137.000 Alachua County 5%'s ...................................... $ 3,596.25
14,000 Bay County 5's .................................................. 350.00
31,000 Bradford County 6's ........................................ 930.00
35,000 Broward County 6's .......................................... 1,050.00












70,000 Citrus County 6's ................................................ 2,100.00
25,000 DeSoto County 5's ................................................ 625.00
24,000 DeSoto County 5%'s ............................................ 660.00
15,000 Gadsden County 5's ......................................... 375.00
49,000 Gadsden County 6's ............................................ 1,470.00
19,000 Hardee County 6's ...................................... 570.00
54,000 Hendry County 6's ...................................... 1,620.00
50,000 Hernando County 5's ...................................... 1,250.00
12,000 Hernando County 6's ......................................... 360.00
10,000 Holmes County 6's .............................................. 300.00
20,000 Hillsborough County 4's .................................... 400.00
97,000 Indian River County 6's .................................... 2,910.00
10,000 Jackson County 6's ...................................... 300.00
40,000 Lake County 6's .................................................... 1,200.00
11,500 Levy County 6's ........................................ 345.00
10,000 Levy County 6's ................................................ 300.00
38,000 Madison County 5's ............................................ 950.00
20,000 Marion County 5's ..................................... 500.00
270.000 Nassau County 6's .................................... 8,100.00
8,000 Okaloosa County 6's ............................................ 240.00
5,000 Pasco County 51/'s ...................................... 137.50
16,000 Pinellas County 512's ......................................... 440.00
45,000 Polk County 6's .................................................... 1,350.00
42,000 Putnam County 5%1's ........................................ 1,155.00
12,000 Sumter County 5's ........................................... 300.00
74,000 Sumter County 6's ...................................... 2,220.00
199.000 St. Lucie County 6's ........................................ 5,970.00
50,000 Volusia County 6's ...................................... 1,500.00
5,000 Bartow (Fla.) 5's ................................................ 125.00
6,000 Bonifay 6's ............................................................ 180.00
2,000 Chipley 5's ............................................................ 50.00
35.000 DeFuniak Springs 6's ...................................... 1,050.00
20,000 Eustis 6's ............................................................. 600.00
20.000 Fort Meade 5's ...................................... 500.00
15.000 Fort Myers 5's ...................................... 375.00
20.000 Greenville 51/'s .................................................... 550.00
10.000 Haines City 7's ...................................... 350.00
50.000 Jacksonville Beach 6's ...................................... 1,500.00
30.000 Jasper 5's (annual) ............................................ 1,500.00
7.000 Jasper 6's .............................................................. 210.00
10.000 LaBelle 6's ........................................................... 300.00
32.000 Lakeland 5's .......................................................... 800.00
3.000 Leesburg 5's ...................................................... 75.00
21.500 Live Oak 5's .......................................................... 537.50
38.000 M arianna 5's .................................................. 950.00
10.000 Marianna 5's (no coupon) .............................. 250.00
25.000 M iam i 5's ............................................................. 625.00
23.000 M ilton 5's ............................................................. 575.00
2.000 Mulberry 6's .......................................................... 60.00
10.000 Newberry 6's ........................................................ 300.00
4.500 Panama City 6's .................................................. 135.00
13.000 Pensacola 41/'s ...................................................... 292.50
23.000 Pprrv 5's ................................................................ 575.00
5.000 Port Tamna 5's ............................................... 125.00
50.000 Sanford 51 's ........................................................ 1,375.00
55.000 Sarasota 5's .......................................................... 1,375.00
5,000 Tallahassee 5's .................................................... 125.00












59

9,500 Tavares 6's ........................................................ 285.00
26,000 Wauchula 6's ...................................................... 780.00
6,000 Williston 6's ........................................................ 180.00
368,167 Florida Refunding 3's ...................................... 5,522.50
July 31-Interest on funds in banks .............................. 538.35
Aug. 2-Semi-Annual Interest on:
$ 7,000 Baker County 6's .............................................. $ 210.00
39,000 Hamilton County 5's ........................................ 975.00
5,000 DeSoto County (now Hardee) 6's .................... 150.00
20,000 DeSoto County (now Hardee) 6's .................... 600.00
5,000 DeSoto County (now Charlotte) 6's ................ 150.00
20,000 DeSoto County (now Highlands) 5's .............. 500.00
25,000 Holmes County 51/'s (annual) ........................ 1,625.00
44,000 St. Lucie County 6's ........................................ 1,320.00
31,000 Wakulla County 6's .......................................... 930.00
12,000 Chipley 6's .......................................................... 360.00
14,000 Perry 6's ................................................................ 420.00
Sept. 1-Semi-Annual Interest on:
$ 21,500 Calhoun County 6's .......................................... $ 645.00
20,000 Jackson County 51/'s ........................................ 550.00
27,000 Jackson County 6's ............................................ 810.00
125,000 Hernando County 51/2's ...................................... 3,437.50
2,500 Marion County 5's .............................................. 62.50
8,000 Pinellas County 6's ............................................ 240.00
23,000 Arcadia 6's .......................................................... 690.00
16,000 Lake City 5's ...................................................... 400.00
40,000 Marianna 6's ...................................................... 1,200.00
20,000 Milton 5's .............................................................. 500.00
20,000 Mulberry 6's ...................................................... 600.00
38,000 Okeechobee City 6's .......................................... 1,140.00
79,000 Palmetto 51/2's .................................................... 2,172.50
110,000 Tallahassee 5's .................................................. 2,750.00
Oct. 1-Semi-Annual Interest on:
$ 30,000 Dade County 41/'s ............................................ 675.00
8,000 Gadsden County 6's .......................................... 240.00
53,000 Pasco County 6's .............................................. 1,590.00
4,000 Haines City 6's .................................................. 120.00
3,000 Madison 6's ........................................................ 90.00
2,000 Pensacola 41/'s .................................................. 45.00
5,000 Sebring 5,2's ...................................................... 137.50
Oct. 15-Transferred from Florida Bond Sinking Fund
under Chapter 8507, Acts of 1921 .................................. 3,098.24
Oct. 31-Interest on funds in banks .................................... 708.87
Nov. 1-Semi-Annual Interest on:
$ 22,000 Calhoun County 512's ......................................... $ 605.00
10,000 Citrus County 6's .............................................. 300.00
38,000 Holmes County 6's ............................................ 1,140.00
7,000 Pinellas County 6's ............................................ 210.00
52,000 Avon Park 6's .................................................... 1,560.00
20,000 Chipley 5's (annual) ........................................ 1,000.00
10,000 Fort Pierce 6's ................................................ 300.00
Dec. 1-Semi-Annual Interest on:
$250,000 Bay County 6's .................................. ......... $ 7,500.00
100,000 Hernando County 6's .................................. 3,000.00
20,000 Levy County 51/2's .................................. 550.00
8,000 Marion County 5's .................................... 200.00
35,000 Washington County 6's .................................... 1,050.00











60

30,000 Arcadia 5's ........................................................ 750.00
13,000 Bowling Green 6's .............................................. 390.00
46,000 Haines City 6's .................................................. 1,380.00
3,000 Kissimmee 6's .................................................... 90.00
27,000 Miami 5's .............................................................. 675.00
10,000 Sebring 6's .......................................................... 300.00
6,000 Tallahassee 5's .................................................... 150.00
Jan. 1-Semi-Annual Interest on:
$137,000 Alachua County 51/'s .................................... $ 3,596.25
13,000 Bay County 5's .................................................. 325.00
31,000 Bradford County 6's .......................................... 930.00
47,000 Broward County 6's .......................................... 1,410.00
70,000 Citrus County 6's .............................................. 2,100.00
25,000 DeSoto County 5's ............................................ 625.00
24,000 DeSoto County 51/'s .......................................... 660.00
15,000 Gadsden County 5's .......................................... 375.00
75,000 Gadsden County 6's ........................................ 2,250.00
46,000 Gulf County 6's ................................................ 1,380.00
45,000 Hardee County 6's ............................................ 1,350.00
75,000 Hendry County 6's ............................................ 2,250.00
50,000 Hernando County 5's ........................................ 1,250.00
12,000 Hernando County 6's ........................................ 360.00
20,000 Hillsborough County 4's .................................. 400.00
10,000 Holmes County 6's ............................................ 300.00
97,000 Indian River County 6's .................................... 2,910.00
10,000 Jackson County 6's .......................................... 300.00
40,000 Lake County 6's ................................................ 1.200.00
10,000 Levy County 6's ................................................ 300.00
11,000 Levy County 6's ................................................ 330.00
38,000 Madison County 5's .......................................... 950.00
20,000 Marion County 5's ............................................ 500.00
270,000 Nassau County 6's ............................................ 8,100.00
8,000 Okaloosa County 6's .......................................... 210.00
5,000 Pasco County 51/'s .............................................. 137.50
16,000 Pinellas County 5%'s ........................................ 440.00
45,000 Polk County 6's ................................................. 1,350.00
42,000 Putnam County 51's ........................................ 1,155.00
199,000 St. Lucie County 6's .......................................... 5,970.00
94,000 Sumter County 6's ............................................ 2,820.00
12,000 Sumter County 5's ............................................ 300.00
15,000 Suwannee County 6's ........................................ 450.00
50,000-Volusia County 6's .......................................... 1,500.00
5,000 Bartow (Fla.) 5's .............................................. 125.00
6.000 Bonifay 6's .......................................................... 180.00
2,000 Chipley 5's ............................................................ 50.00
50,000 Clermont 6's ........................................................ ,500.00
35,000 DeFuniak Springs 6's ...................................... 1,050.00
20,000 Eustis 6's .............................................................. 600.00
35,000 Havana 6's .......................................................... 1,050.00
20,000 Fort Meade 5's .................................................. 500.00
15,000 Fort Myers 5's .................................................... 375.00
20,000 Greenville 5%'s ................................................ 550.00
10,000 Haines City 7's .................................................. 350.00
50,000 Jacksonville Beach 6's .................................... 1,500.00
7,000 Jasver 6's .............................................................. 210.00
10,000 LaBelle 6's .......................................................... 300.00
32,000 Lakeland 5's ........................................................ 800.00











61

5,000 Leesburg 5's .......................................................... 75.00
21,500 Live Oak 5's ............................................. 537.50
18,000 Marianna 5's ...................................................... 450.00
10,u00 Marianna 5's (no coupon) ................................ 250.00
25,000 Miami 5's .............................................................. 625.00
23,000 Milton 5's ............................................................. 575.00
9,000 Monticello 6's ...................................................... 270.00
2,000 Mulberry 6's ...................................................... 60.00
10,000 Newberry 6's ...................................................... 300.00
4,500 Panama City 6's ................................................ 135.00
13,000 Pensacola 41/2's ................................................. 292.50
23,000 Perry 5's .............................. ................................... 575.00
45,000 Perry 6's ................................................................ 1,350.00
5,000 Port Tampa 5's .................................................. 125.00
50,000 Sanford 5/2's ...................................................... 1,375.00
55,000 Sarasota 5's ........................................................ 1,375.00
10,000 South Jacksonville 6's ...................................... 300.00
5,000 Tallahassee 5's .................................................... 125.00
9,500 Tavares 6's ........................................................ 285.00
26,000 Wauchula 6's .............................. ........................ 780.00
6,000 Williston 6's ........................................................ 180.00
Jan. 31-Interest on funds in banks ................................ 726.16
Feb. 1-Semi-Annual Interest on:
$ 18,000 Baker County 6's ............................................. $ 540.00
5,000 DeSoto County (now Charlotte) 6's .............. 150.00
25,000 DeSoto County (now Hardee) 6's .................... 750.00
20,030 DeSoto County (now Highlands) 5's .............. 500.00
39,000 Hamilton County 5's ........................................ 975.00
44,000 St. Lucie County 6's ........................................ 1,320.00
31,000 Wakulla County 6's ...................................... 930.00
12,000 Chipley 6's ....................................................... 360.00
17,000 Perry 6's ...................................................... 510.00
14,000 Plant City 6's ..................................................... 420.00
Feb. 28-Interest on funds in banks .................................. 14.26
Mar. 1-Semi-Annual Interest on:
$ 25,000 Bay County 5's (annual) .............................. $ 1,250.00
21,500 Calhoun County 6's .................................... 645.00
125,000 Hernando County 51/2's ...................................... 3,437.50
20,000 Jackson County 5%'s ........ ................ 550.00
27,000 Jackson County 6's ..................................... 810.00
2,500 Marion County 5's .................................... 62.50
8,000 Pinellas County 6's ..................................... 240.00
56,000 A rcadia 6's ............................................................ 1,680.00
40,000 Marianna 6's .................................................. 1,200.00
20,000 M ilton 5's .............................................................. 500.00
20,090 Mulberry 6's .................................................. 600.00
38,009 Okeechobee City 6's ..................................... 1,140.00
79,000 Palmetto 6's .................................................... 2,172.50
110,000 Tallahassee 5's .................................. ...... 2,750.00
April 1-Semi-Annual Interest on:
$ 25,000 Broward County 6's ....................... ............ $ 750.00
30,000 Dade County 4%'s ..................................... 675.00
8,000 Gadsden County 6's ................................... 240.00
5,000 Okaloosa County 6's ..................................... 150.00
100,000 Pasco County 6's .................................................. 3,000.00
22.000 Haines City 6's .................................................. 660.00
27,000 Madison (Fla.) 6's ................................... 810.00












62

2,000 Pensacola 4 's .................................................... 45.00
3,000 Perry 6's ............................................................... 90.00
5,000 Sebring 51's ...................................................... 137.50
April 6-Interest on deferred payment of coupons .......... 16.23
April 30-Interest on funds in banks .............................. 286.18
May 1-Semi-Annual Interest on:
$ 10,000 Citrus County 6's .............................................. $ 300.00
22,000 Calhoun County 5%'s ...................................... 605.00
38,000 Holmes County 6's ....................................... 1,140.00
14,000 Jackson County 4's (annual) .......................... 560.00
6,500 Pinellas County 6's ............................................ 195.00
52,000 Avon Park 6's .................................................... 1,560.00
10,000 Fort Pierce 6's .................................................... 300.00
May 30-Interest on deferred payment of coupons ........ 11.25
June 1-Semi-Annual Interest on:
$250,000 Bay County 6's .................................................. $ 7,500.00
100,000 Hernando County 6's ......................................... 3,000.00
70,000 Lake County 6's ................................................ 2,100.00
20,000 Levy County 5%'s ............................................ 550.00
8,000 Marion County 5's ............................................ 200.00
35,000 Washington County 6's .................................... 1,050.00
30,009 Arcadia 5's .......................................................... 750.00
13,000 Bowling Green 6's ............................................ 390.00
46,000 Haines City 6's ................................................. 1,380.00
3,000 Kissimmee City 6's .......................................... 90.00
27,000 Miami 5's ......................................................... 675.00
10,000 Sebring 6's .......................................................... 300.00
6,000 Tallahassee 5's .................................................... 150.00

Total receipts during year ............................................ $ 238,229.54
NOTE-All securities owned by the fund are obligations of
Florida counties, municipalities or districts.
Disbursements for the Fiscal Year 1926-1927
Paid In favor of
1927 County School Depository: Warrant Amount
Feb. 5-Duval County .......................................... 67354 $ 19,742.97
Feb. 5-Wakulla County ...................................... 67403 962.55
Feb. 5-Leon County ............................................ 67375 3,627.93
Feb. 7-Lafayette County .................................... 67372 728.19
Feb. 7-St. Johns County .................................... 67393 2,346.39
Feb. 7-Walton County ........................................ 67404 1,999.50
Feb. 7-Columbia County .................................... 67350 3,013.20
Feb. 7-Nassau County ....................................... 67383 1,408.95
Feb. 7-Hamilton County .................................... 67362 1,544.73
Feb. 7-Escambia County .................................... 67355 6,909.90
Feb. 7-Taylor County .......................................... 67400 1,647.03
Feb. 7-Gadsden County ...................................... 67358 4,282.65
Feb. 7-Madison County ...................................... 67378 2,497.05
Feb. 7-Holmes County ...................................... 67368 2,468.22
Feb. 7-Flagler County ........................................ 67356 382.23
Feb. 7-Volusia County .................................... 67402 7,057.77
Feb. 7-Jefferson County ...................................... 67371 2,912.76
Feb. 7-Calhoun County ...................................... 67345 1,252.71
Feb. 7-Suwannee County .................................. 67399 2,854.17
Feb. 7-Putnam County ...................................... 67392 2,831.85










63

Feb. 8-Baker County ........................................... 67340 844.44
Feb. 8-Pasco County .......................................... 67389 1,999.50
Feb. 8-DeSoto County ........................................ 67352 1,582.86
Feb. 8-Hillsborough County ............................. .67367 23,093.76
Feb. 8-Union County .......................................... 67401 863.97
Feb. 8-Marion County ........................................ 67380 4,384.95
Feb. 8-Alachua County ...................................... 67339 5,078.73
Feb. 8-Liberty County ....................................... 67377 614.73
Feb. 8-Orange County ........................................ 67386 7,368.39
Feb. 8-Franklin County ...................................... 67357 741.21
Feb. 8-Palm Beach County ................................ 67388 7,018.71
Feb. 8-Jackson County ........................................ 67370 5,877.60
Feb. 8-Monroe County ....................................... 67382 1,931.61
Feb. 8-Sumter County ...................................... 67398 2,107.38
Feb. 8-Brevard County ...................................... 67343 2,573.31
Feb. 8-Hernando County .................................... 67365 1,000.68
Feb. 8-St. Lucie County .................................... 67394 1,577.28
Feb. 8-Osceola County ...................................... 67387 1,849.77
Feb. 8-Santa Rosa County ................................ 67395 2,593.77
Feb. 8-Gilchrist County .................................... 67359 556.14
Feb. 8-Sarasota County ...................................... 67396 2,221.77
Feb. 8-Highlands County .................................. 67366 1,414.53
Feb. 8-Seminole County ...................................... 67397 3,105.27
Feb. 8-Broward County ...................................... 67344 4,713.24
Feb. 9-Levy County ......................................... 67376 1,910.22
Feb. 9-Lee County .............................................. 67374 2,487.75
Feb. 9-Citrus County .......................................... 67347 954.18
Feb. 9-Okaloosa County .................................... 67384 1,565.19
Feb. 10-Dixie County ......................................... 67353 443.61
Feb. 10-Manatee County ...................................... 67379 4,813.68
Feb. 10-Hardee County ....................................... 67363 2,159.46
Feb. 10-Pinellas County ........................................ 67390 12,104.88
Feb. 14-Collier County ....................................... 67349 219.48
Feb. 14-Bradford County .................................... 67342 1,206.21
Feb. 14-Martin County ........................................ 67381 749.58
Feb. 15-Dade County ............................................ 67351 21,381.63
Feb. 16-Charlotte County .................................... 67346 602.64
Feb. 16-Polk County ............................................ 67391 14,053.23
Feb. 16-Clay County ............................................ 67348 760.74
Feb. 17-Indian River County .............................. 67369 1,136.46
Feb. 18-Bay County .............................................. 67341 2,582.61
Feb. 28-Okeechobee County ................................ 67385 763.53
Feb. 25 Glades County .......................................... 67360 320.85
Mar. 2-Gulf County ............................................ 67361 479.88
Mar. 4-Hendrv County ........................................ 67364 320.85
Mar. 8-Lake County ............................................ 67373 3,943.20
June 6-Washington County .............................. 67405 2,285.94

Total disbursements during year .............................. $ 232,830.15










64

PRINCIPAL OF AGRICULTURAL COLLEGE FUND
Receipts on account of transfer from Florida Bond
Sinking Fund under the provisions of Chapter 8507,
Acts of 1921 .................................................................. $ 3,490.93
From redemption of City of Vero bonds at par .............. 1,000.00
Total receipts during year ... ............................... $ 4,490.93
Balance in fund July 1, 1926 ................................... 346.30
$ 4,837.23
Disbursements during year .................................................... ... ........
Balance in fund June 30, 1926 ................................ $ 4,837.23
NOTE-Upon the retirement on October 12, 1926, of the $135,800
of Florida Refunding 3% bonds owned by the Agricultural College
Fund, through the medium of a sinking fund created by the Legisla-
ture of 1921, the following bonds were transferred to this fund from
the Florida Bond Sinking Fund:
Alachua County Road and Bridge District No. 5%'s...... $ 42,000.00
Pinellas County Highway 5%'s .................................... 9,000.00
Pasco County Road 5 's ...................................................... 2,000.00
Town of Greenville Municipal 5%'s ................................ 10,000.00
City of Vero Street Improvement 6's ...................... 10,000.00
City of Fort Pierce Local Improvement 6's .................... 60,000.00
Total transferred from Florida Bond Sinking Fund $ 133,000.00
AGRICULTURAL COLLEGE FUND
Receipts During Year
(Interest on securities owned by Fund)
July 1-Semi-Annual Interest on:
$135,000 Florida Refunding 3's .................................... $ 2,037.00
8,000 Lakeland 5's ...................................................... 200.00
July 3-Comptroller's warrant to cover deficiency in in-
terest as provided under Section 635, Revised General
Statutes ................................................................................ 2,716.00
Aug. 1-Semi-Annual Interest on:
$ 9,000 Plant City 6's ................................................... 270.00
Oct. 15-Transferred from Florida Bond Sinking Fund
under Chapter 8507, Acts of 1921 .................................. 1,142.81
Nov. 1-Semi-Annual Interest on:
$ 60,000 City of Fort Pierce 6's .................................. 1,800.00
Jan. 1-$42,000 Alachua County 5's ............................ 1,102.50
2,000 Pasco County 51/2's ................................ 55.00
9,000 Pinellas County 5's .............................. 247.50
10,000 Greenville 51%'s ........................................ 275.00
8,000 Lakeland 5's .................................... 200.00
Feb. 1- 9,000 Plant City 6's .................................. 270.00
Apr. 1- 9,000 City of Vero 6's .................................. 270.00
May 1- 60,000 Fort Pierce 6's ................................. 1,800.00
Total receipts during year ........................................ $ 12,385.81
Balance in fund July 1, 1926 .................................. .........................
$ 12,385.81











65

Disbursements during year ................................................ 9,710.00

Balance in fund June 30, 1927 ................................ $ 2,675.81
PRINCIPAL OF SEMINARY FUND
Receipts on account of transfer of cash from Florida
Bond Sinking Fund under Chapter 8507, Acts of 1921 $ 12,196.05
Balance in fund July 1, 1926 .................................... 12.61

$ 12,208.66
Disbursements during year .............................................. .........................
Balance in fund June 30, 1927 .............................. $ 12,208.66
NOTE-Upon the retirement on October 12, 1926, of the $97,600
of Florida Refunding 3% bonds owned by the Seminary Fund, through
the medium of a sinking fund created by the Legislature of 1921,
the following bonds were transferred to this fund from the Florida
Bond Sinking Fund:
Gadsden County Special Tax School District No. 4 6's $ 10,000.00
Marion County Road 5's .................................................... 20,000.00
City of Leesburg Improvement 5's .................................. 17,000.00
City of Live Oak Public Improvement 5's .................... 16,500.00
Hernando County Road 5's ............................................... 25,000.00
Tootal amount of securities transferred from the
Florida Bond Sinking Fund .................................. $ 88,500.00
INTEREST OF SEMINARY FUND
(Receipts During Year
(Interest on securities owned by Fund)
July 1-Semi-Annual Interest on:
$97,600 Florida Refunding 3's .................................... $ 1,464.00
5,000 Broward County 6's .......................................... 150.00
13,000 Putnam County 5%'s .................................... 357.50
9,000 Fort M years 5's .................................................. 225.00
3,500 Quincy 5's .................................:........................ 87.50
July 31-Interest on funds in banks ............................. .08
Oct. 15-Transferred from Florida Bond Sinking Fund
under Chapter 8507, Acts of 1921 ................................ 821.46
Oct. 31-Interest on funds in banks .............................. .11
Jan. 1-Semi-Annual Interest on:
$ 5,000 Broward County 6's .......................................... 150.00
10,000 Gadsden County 5's .......................................... 250.00
20,000 Marion County 5's .............................................. 500.00
13,000 Putnam County 5's ........................................ 357.50
9,000 Fort Myers 5's .................................................. 225.00
17,000 Leesburg 5's ....................................................... 425.00
16,500 Live Oak 5's ........................................................ 412.50
3,500 Quincy 5's .............................................................. 87.50
Jan. 31-Interest on funds in banks .............................. 83.08
April 1-Semi-Annual Interest on:
$25,000 Hernando County 5's ........................................ 625.00
April 30-Interest on funds in banks ............................ .105.29
Total receipts during year ........................................ $ 6,326.52
Balance in fund July 1, 1926 ...................................... 2,351.20
$ 8,677.72










66

Disbursements during year ................................................ 3,823.82

Balance in fund June 30, 1927 .................................. $ 4,853.90
FLORIDA BOND SINKING FUND
Receipts for Fiscal Year 1926-1927
July 1-Semi-Annual Interest on:
$42,000 Alachua County 51/'s ........................................ $ 1,102.50
12,000 Broward County 6's .......................................... 360.00
10,000 Gadsden County 5's .......................................... 250.00
26,000 Hardee County 6's .............................................. 780.00
21,000 Hendry County 6's ............................................ 630.00
20,000 Marion County 5's ............................................ 500.00
2,000 Pasco County 5%'s ............................................ 55.00
9,000 Pinellas County 5%'s ........................................ 247.50
20,000 Sumter County 6's ............................................ 600.00
10,000 Greenville 5 's .................................................... 275.00
17,000 Leesburg 5's .......................................................... 425.00
16,500 Live Oak 5's ........................................................ 412.50
10,000 South Jacksonville 6's ...................................... 300.00
July 31-Interest collected on State deposits ................. 86,290.46
Aug. 1-Semi-Annual Interest on:
$12,000 Baker County 6's .............................................. 360.00
6,000 Chipley 6's ............................................................ 180.00
17,000 Perry 6's ................................................................ 510.00
Aug. 31-Interest collected on State deposits ................ 960.20
From redemption of Baker County bond .................... 1,000.00
Sept. 1-Semi-Annual Interest on:
$33,000 Arcaadia 6's ...................................................... 990.00
Sept. 30-Interest collected on State deposits .................. 678.84
Oct. 1-Semi-Annual Interest on:
$25.000 Hernando County 6's ...................................... 625.00
5,000 Okaloosa County 6's ........................................ 150.00
47,000 Pasco County 6's .............................................. 1,410.00
24,000 Madison 6's .................................. 720.00
18,000 Haines City 6's ................................................ 540.00
3,000 Perry 6's ............................................................... 90.00
10,000 Vero 6's ................................................................. 300.00
Total receipts during year .......................................... $ 100,742.00
Balance in fund July 1, 1926 ................................ 5,492.19

$ 106,234.19
Disbursements during year ................................................ $ 106,234.19

Balance in fund June 30, 1927 .................................... $.......................
NOTE-Of the amount disbursed, $46,258.34 was for the purchase
on August 2, 1926, of $50,000 of City of Clermont 6% bonds at 92
and interest; and on October 15, 1926, by resolution of the Board
appointed under the provisions of Chapter 8507, Acts of 1921, the
balance, $59,975.85, was distributed to the following funds:
Principal of State School Fund ........................................ $ 33,145.02
Interest of State School Fund .......................................... 3,098.24
Principal of Agricultural College Fund .......................... 3,490.93
Agricultural College Fund .................................................. 1,142.81











67

Principal of Seminary Fund .............................................. 12,196.05
Interest of Seminary Fund ................................................ 821.46
General Revenue Fund ........................................................ 6,081.34

$ 59,975.85
The $554,500 of bonds owned by the Florida Bond Sinking Fund
were at the same time apportioned as follows:
To the Principal of the State School Fund:
Broward County 6's .................................. $12,000.00
Hendry County 6's ...................................... 21,000.00
Sumter County 6's ........................................ 20,000.00
City of South Jacksonville 6's ................ 10,000.00
Hardee County 6's ........................................ 26,000.00
Okaloosa County 6's .................................. 5,000.00
Haines City 6's .......................................... 18,000.00
Town of Madison 6's .................................. 24,000.00
Town of Perry 6's ........................................ 20,000.00
Hernando County 6's .................................. 30,000.00
City of Clermont 6's ................................ 50,000.00
Town of Chipley 6's .................................... 6,000.00
Baker County 6's ........................................ 11,000.00
City of Arcadia 6's ...................................... 33,000.00
Pasco County 6's .......................................... 47,000.00 $ 333,000.00

To the Principal of the Agricultural College Fund:
Alachua County 5%1's ................................. $42,000.00
Pinellas County 5%'s ................................ 9,000.00
Pasco County 5/%'s ...................................... 2,000.00
Greenville 5%'s .......................................... 10,000.00
City of Vero 6's .......................................... 10,000.00
City of Fort Pierce 6's .............................. 60,000.00 $ 133,000.00

To the Principal of Seminary Fund:
Gadsden County 6's .................................... $10,000.00
Marion County 5's ...................................... 20,000.00
Leesburg 5's ................................................ 17,000.00
Live Oak 5's ................................................ 16,500.00
Hernando County 5's .................................. 25,000.00 $ 88,500.00

HATCH EXPERIMENT STATION FUND
Receipts during year from United States Gov'm't.......... $ 15,000.00
Balance in fund July 1, 1926 .................................... 1,448.33

$ 16,448.33
Disbursements during year .............................................. 15,183.33
Balance in fund June 30, 1927 ................................ $ 1,265.00











68

ADAMS EXPERIMENT STATION FUND
Receipts during year from United States Gov'm't.......... $ 15,000.00
Balance in fund July 1, 1926 ...................................... 1,308.17
$ 16,308.17
Disbursements during year .............................................. 15,030.00
Balance in fund June 30, 1927 .................................. $ 1,278.17
PURNELL EXPERIMENT STATION FUND
Receipts during year from United States Gov'mn't.......... $ 26,523.74
Balance in fund July 1, 1926 ...................................... 7,592.03
$ 34,115.77
Disbursements during year ................................................ 24,987.36
Balance in fund June 30, 1927 ................................ $ 9,128.41
LEVER AGRICULTURAL EXTENSION FUND
Receipts from United States Government ...................... $ 58,872.25
Interest on funds in banks ................................................ 453.72
Total receipts during year ........................................ $ 59,325.97
Balance in fund July 1, 1926 .................................... 8,616.70
$ 67,942.67
Disbursements during year ................................................ 60,202.91
Balance in fund June 30, 1927 ................................ $ 7,739.76
LEVER SUPPLEMENTAL EXTENSION FUND
Receipts from United States Government .................... $ 15,496.08
Interest on funds in banks .............................................. 120.04
Total receipts during year .......................................... $ 15,616.12
Balance in fund July 1, 1926 .................................... 1,798.65
$ 17,414.77
Disbursements during year .............................................. 16,493.08
Balance in fund June 30, 1927 .................................... $ 921.69
SMITH-HUGHES AGRICULTURAL FUND
Receipts from United States Government .................... $ 30,850.83
Receipts from Comptroller ................................................ 1,100.00
Refund by Comptroller's Warrant No. 9434 ................... 106.25
Interest on funds in banks .................................................. 250.36
Total receipts during year ........................................ $ 32,307.44
Balance in fund July 1, 1926 ...................................... 16,588.86
$ 48,896.30
Disbursements during year ................................................ 33,434.08
Balance in fund June 30, 1927 ................................. $ 15,462.22










69

SMITH-HUGHES TRADES AND INDUSTRIES FUND
Receipts from United States Government .................... $ 16,099.94
Interest on funds in banks ................................................ 196.34
Total receipts during year ........................................ $ 16,296.28
Balance in fund July 1, 1926 ...................................... 10,179.76
$ 26,476.04
Disbursements during year .............................................. 15,824.52
Balance in fund June 30, 1927 .................................. $ 10,651.52
SMITH-HUGHES TEACHERS TRAINING FUND
Receipts from United States Government .................. $ 9,832.39
Receipts from Comptroller .................................................. 1,100.00
Interest on funds in banks ................................................ 37.58
Total receipts during year ............................................ $ 10,970.97
Balance in fund July 1, 1926 .................................... 1,765.43
$ 12,736.40
Disbursefients during year ................................................ 10,449.41
Balance in fund June 30, 1927 .................................... $ 2,286.99
FLORIDA STATE COLLEGE FOR WOMEN INCIDENTAL FUND
Receipts during year from College ................................ $ 77,111.55
Balance in fund July 1, 1926 .................................... 43,120.51
$ 120,232.06
Disbursements during year ................................................ 81,191.44
Balance in fund June 30, 1927 .................................... $ 39,040.62
UNIVERSITY OF FLORIDA INCIDENTAL FUND
Receipts during year from University .............................. $ 83,983.39
Balance in fund July 1, 1926 ...................................... 3,603.05
$ 87,586.44
Disbursements during year ................................................ 63,197.95
Balance in fund June 30, 1927 .................................... $ 24,388.49
EXPERIMENT STATION INCIDENTAL FUND
Receipts during year from Station .................................... $ 10,264.15
Balance in fund July 1, 1926 ...................................... 2,625.64
$ 12,889.79
Disbursements during year ................................................ 8,943.25
Balance in fund June 30, 1927 .................................. $ 3,946.54











70

GENERAL EXTENSION DIVISION INCIDENTAL FUND
Receipts during year from University .......................... $ 20,204.88
Balance in fund July 1, 1926 .................................... 2,982.17

$ 23,187.05
Disbursements during year ................................................ 20,700.63
Balance in fund June 30, 1927 ...................................... $ 2,486.42
DEAF AND BLIND SCHOOL INCIDENTAL FUND
Receipts during year from School .................................. $ 672.50
Balance in fund July 1, 1926 ...................................... 3,209.93
$ 3,882.43
Disbursem ents during year .............................................. .........................
Balance in fund June 30, 1927 ................................ $ 3,882.43
WHITE COLLEGE MORRILL FUND
Receipts from United States Government .................... $ 25,000.00
Balance in fund July 1, 1926 .................................................................
$ 25,000.00
Disbursements during year ................................................ 25,000.00
Balance in fund June 30, 1927 .................................... $.......................
AGRICULTURAL AND MECHANICAL COLLEGE FOR NEGROES
MORRILL FUND
Receipts from United States Government .................... $ 25,000.00
Balance in fund July 1, 1926 ...................................... 1,593.75
$ 26,593.75
Disbursements during year ................................................ 26,238.25
Balance in fund June 30, 1927 .................................. $ 355.50
AGRICULTURAL AND MECHANICAL COLLEGE FOR NEGROES
INCIDENTAL FUND
Receipts during year from College .............................. $ 8,425.49
Balance in fund July 1, 1926 ........................................ 5.44
$ 8,430.93
Disbursements during year ................................................ 8,211.34
Balance in fund June 30, 1927 .................................. $ 219.59
AGRICULTURAL AND MECHANICAL COLLEGE FOR NEGROES
HOSPITAL FUND
Receipts during year from patients .............................. $ 3,148.57
Balance in fund July 1, 1926 ...................................... 94.13
$ 3,242.70
Disbursements during year .............................................. 3,235.94
Balance in fund June 30, 1927 ................................ $ 6.76










71

STATE PRISON FUND
Receipts During Year
From State taxes .................................................................. $ 215,576.80
From Comptroller account tax certificate redemptions 5,105.75
Total receipts on account of State taxes .............. $ 220,682.55
Receipts from State Prison Farm .................................. 59,112.33
Receipts from Salant & Salant on account of contract 55,304.28
Receipts from State Road Dept. on account of prisoners 2,154.08
Refunds on insurance premiums ...................................... 127.77
Refund on freight charges .................................................. 975.56
Total receipts during year ........................................ $ 338,356.57
Balance in fund July 1, 1926 .................................... 17,279.12
$ 355,635.69
Disbursements during year .................................................. 275,552.78
Balance in fund June 30, 1927 ................................ $ 80,082.91
RAILROAD COMMISSION FINES FUND
Receipts during year ............................................... ...... .. ... ............
Balance in fund July 1, 1926 ...................................... 464.70

$ 464.70
Disbursements during year .............................................. .........................
Balance in fund June 30, 1927 .................................. $ 464.70
SHELL FISH FUND
Receipts during year under Chap. 6532, Laws of Florida $ 48,894.78
Balance in fund July 1, 1926 ...................................... 10,636.35
$ 59,531.13
Disbursements during year ................................................ 48,976.40
Balance in fund June 30, 1927 .................................. $ 10,554.73
SPECIAL SHELL FISH PLANTING FUND
Receipts under Chapter 9338, Laws of Florida ............... $ 1,567.57
Balance in fund July 1, 1926 ...................................... 2,417.47

$ 3,985.04
Disbursements during year .............................................. .........................
Balance in fund June 30, 1927 .................................... $ 3,985.04
SPECIAL SHELL FISH FUND FOR COUNTIES
Receipts during year .................................... .................. $ 1,950.00
Balance in fund July 1, 1926 .................................... 792.18
$ 2,742.18
Disbursements during year ................................................ 2,548.12
Balance in fund June 30, 1927 .................................. $ 194.06











72

FISH HATCHERY FUND
Receipts under Chapter 10133, Acts of 1925 .................. $ 42,886.69
Balance in fund July 1, 1926 ...................................... 30,519.01
$ 73,405.70
Disbursements during year ................................................ 66,974.56
Balance in fund June 30, 1927 .................................. $ 6,431.14
STATE GAME FUND
Receipts from licenses, etc. .............................................. $ 195,898.40
Balance in fund July 1, 1926 .................................... 47,691.08
$ 243,589.48
Disbursements during year ................................................ 240,369.44
Balance in fund June 30, 1927 .................................... $ 3,220.04
GENERAL INSPECTION FUND
Sale of feed and fertilizer stamps ................................ $ 170,406.08
Receipts on account of gas and oil inspections .............. 379,796.51
Sale of citrus fruit stamps ................................................ 34,879.41
From citrus fruit inspection grade work ........................ 534.00
Total receipts during year ........................................ $ 585,616.00
Balance in fund July 1, 1926 ...................................... 283,130.79
$ 868,746.79
Disbursements during year .............................................. 613,635.02
Balance in fund June 30, 1927 .................................... $ 255,111.77
REAL ESTATE COMMISSION FUND
Receipts on account of licenses issued to real estate
salesmen and brokers ...................................................... $ 23,472.27
Balance in fund July 1, 1926 ...................................... 50,918.35
$ 74,380.62
Disbursements during year ................................................ 57,692.85
Balance in fund June 30, 1927 .................................... $ 16,697.77
TEACHERS EXAMINATION FUND
Receipts during year from State Superintendent of
Public Instruction ....................................................... $ 16,938.00
Balance in fund July 1, 1926 ...................................... 8,641.61
$ 25,579.61
Disbursements during year ................................................ $ 18,680.96
Balance in fund June 30, 1927 .................................... $ 6,898.65











73

PENSION TAX FUND
Receipts on account of State taxes .............................. $ 1,391,552.25
From Comptroller, account tax certificate redemptions 56,302.04
Total receipts on account of State taxes ................ $ 1,447,854.29
From Comptroller on account of refunds on pensions .... 153.33
Total receipts during year .......................................... $ 1,448,007.62
Balance in fund July 1, 1926 ...................................... 868,691.40

$ 2,316,699.02
Disbursements during year ................................................ 1,463,911.62
Balance in fund June 30, 1927 .................................. $ 852,787.40

STATE BOARD OF HEALTH TAX FUND
Receipts on account of State taxes .................................. $ 232,039.88
From Comptroller, account tax certificate redemptions 9,383.68
Total receipts on account of State taxes ................. $ 241,423.56
Receipts on account of Anti-Rabic treatments ............ 3,592.50
Miscellaneous receipts and refunds .................................. 540.62
Total receipts during year .......................................... $ 245,556.68
Balance in fund July 1, 1926 ...................................... 146,675.76

$ 392,232.44
Disbursements during year ................................................ 351,780.96
Balance in fund June 30, 1927 .................................... $ 40,451.48
STATE BOARD OF HEALTH VENEREAL CONTROL ACT
Receipts during year ............................................ ........ .. ........ ......
Balance in fund July 1, 1926 ...................................... 393.76

$ 393.76
Disbursements during year ................................................ 368.76
Balance in fund June 30, 1927 .................................. $ 25.00
STATE BOARD OF HEALTH, SHEPPARD-TOWNER ACT
Receipts from United States Government ...................... $ 17,648.88
Receipts from State Board of Health .............................. 11,531.72
Interest on funds in banks .............................................. 363.91
Total receipts during year .............................. .... $ 29,544.51
Balance in fund July 1, 1926 ................................ 5,884.04

$ 35,428.55
Disbursements during year .............................................. 28,196.26
Balance in fund June 30, 1927 .................................. $ 7,232.29












74

STATE BOARD OF NURSES FUND
Receipts during year under Chapter 7892, Laws of Fla. $ 8,859.00
Balance in fund July 1, 1926 ...................................... 8,236.12
$ 17,095.12
Disbursements during year ................................................ 8,849.82
Balance in fund June 30, 1927 .................................. $ 8,245.30
FLORIDA BOARD OF CHIROPPRACTIC EXAMINERS FUND
Receipts during year under Chapter 7892, Laws of Fla. $ 850.00
Balance in fund July 1, 1926 .................................. 148.51
$ 998.51
Disbursements during year ................................................ 916.15
Balance in fund June 30, 1927 .................................. $ 82.36
DRAINAGE BOND FUND
Receipts During Year
Loan from Trustees of the Internal Improvement Fund $ 223,549.96
Certificates of deposit taken up by Spitzer, Rorick &
Co. .................................................................................... 500,000.00
Interest on certificates of deposit .................................. 14,188.89
Interest on notes due Trustees ........................................ 1,700.00
Interest on funds in banks .................................................. 1,706.84
Sale of maps, old machinery, etc. ...................................... 1,518.63
Sale of canal rock and supplies ...................................... 3,795.18
Canal tolls ................................................................................ 1,566.94
Transfer from Drainage Tax Fund .................................. 142,822.12
From Spitzer, Rorick & Co., in bond settlement ............ 16,205.00
Leaase of canal right-of-way ............................................ 62.50
Various refunds ...................................................................... 366.99
Total receipts during year .......................................... $ 907,483.05
Balance in fund July 1, 1926 ...................................... 373,772.55
$ 1,281,255.60
Disbursements during year ................................................ 1,271,670.48
Balance in fund June 30, 1927 ................................ $ 9,585.12
EVERGLADES DRAINAGE BOND SINKING FUND
Transfer of 2% of Drainage taxes collected ................. $ 21,986.28
Interest on funds in banks .................................................. 2,685.84
Interest on bonds owned by fund ...................................... 291.65
Account of exchange of called bonds for 5% refunding
bonds ...................................................................................... 467.00
Total receipts during year .......................................... $ 25,430.77
Balance in fund July 1, 1926 ...................................... 73,459.19
$ 98,889.96
Disbursements during year ................................................ 150.00
Balance in fund June 30, 1927 .................................. $ 98,739.96











75

DRAINAGE TAX FUND (Regular)
Receipts on account of State taxes ................................ $ 1,170,339.67
From Comptroller, account tax certificate redemptions 3.50

Total receipt son account of State taxes .............. $ 1,170,343.17
Loan from Internal Improvement Fund ...................... 15,000.00
Refund by Comptroller's Warrant No. 48139 ................ 150.00

Total receipts for year .................................................. $ 1,185,493.17
Balance in fund July 1, 1926 ....................................... 476,355.58

$ 1,661,848.75
Disbursements during year .............................................. 1,195,553.62

Balance in fund June 30, 1927 .................................. $ 466,295.13

ONE MILL DRAINAGE TAX FUND
Receipts during year ............................................................ $ 22,279.60
Balance in fund July 1, 1926 .................................... 59,173.74

$ 81,453.34
Disbursements during year ................................................ 66,424.47
Balance in fund June 30, 1927 ................................ $ 15,028.87
TOBACCO EXPERIMENT STATION INCIDENTAL FUND
Receipts during year ............................................ ....... .. .....................
Balance in fund July 1, 1926 ...................................... 200.00

$ 200.00
Disbursem ents during year .............................................. .........................
Balance in fund June 30,1927 .................................... $ 200.00
GIRLS INDUSTRIAL SCHOOL FUND
Receipts during year ............................................................ $ 3,157.77
Balance in fund July 1, 1926 .................................... 11,967.01

$ 15,124.78
Disbursements during year .......................................... .........................
Balance in fund June 30, 1927 .................................. $ 15,124.78
BOYS SCHOOL INDUSTRIES FUND
Receipts on account printing done at plant .................... $ 21,456.00
Refund by Palmer & Co., on account of overpayment 84.24
Total receipts during year ........................................ $ 21,540.24
Balance in fund July 1, 1926 .................................... 806.59

$ 22,346.83
Disbursements during year ................................................ 21,688.22
Balance in fund June 30, 1927 .................................... $ 658.61












76

FLORIDA STATE HOSPITAL SPECIAL MAINTENANCE FUND
Receipts during year from patients ................................ $ 49,500.00
Receipts from sale of electric current ............................ 2,609.15
From insurance companies on acc't of fire at Hospital 800.00
Total receipts during year .................................... $ 52,909.15
Balance in fund July 1, 1926 .................................... 42,500.00
$ 95,409.15
Disbursements during year ............................................ 87,793.06
Balance in fund June 30, 1927 ................................ $ 7,616.09
ASYLUM PATIENTS TRUST FUND
Receipts during year ............................................... ...... .. .. ............
Balance in fund July 1, 1926 .................................... 2,453.21
$ 2,453.21
Disbursements during year .......................................... .........................
Balance in fund June 30, 1927 ................................ $ 2,453.21
FLORIDA FARM COLONY FOR EPILEPTIC AND FEEBLE-
MINDED INCIDENTAL FUND
Receipts on account of pay patients ............................ $ 2,500.00
Balance in fund July 1, 1926 ...................................... 1,390.07
$ 3,890.07
Disbursements during year .............................................. 2,346.74
Balance in fund June 30, 1927 ................................ $ 1,543.33
HOTEL COMMISSION FUND
Receipts during year .......................................................... $ 106,769.50
Balance in fund July 1, 1926 .................................. 43,595.85
$ 150,365.35
Disbursements during year ................................................ 112,011.30
Balance in fund June 30, 1927 .................................. $ 38,354.05
TICK ERADICATION TAX FUND
Receipts during year from State taxes ........................ $ 298,437.72
From Comptroller, account tax certificate redemptions 9,659.60
Total receipts on account of State taxes ................ $ 308,097.32
Receipts from State Live Stock Sanitary Board ............ 9,015.00
Total receipts during year .......................................: $ 317,112.32
Balance in fund July 1, 1926 .................................... 141,444.28
$ 458,556.60
Disbursements during year ............................................ 363,673.75
Balance in fund June 30, 1927 .................................... 94,882.85











77

STATE LIVE STOCK SANITARYi BOARD SERUM FUND
Receipts during year .......................................................... $ 40,751.28
Balance in fund July 1, 1926 .................................... 1,982.81

$ 42,734.09
Disbursements during year ................................................ 40,369.27
Balance in fund June 30, 1927 .................................... $ 2,364.82
FREE SCHOOL TEXT BOOK TAX FUND
Receipts during year from State taxes ........................ $ 447,204.41
From Comptroller, account tax certificate redemptions 14,489.38
Total receipts on account of State taxes .............. $ 461,693.79
Receipts on account if books destroyed .......................... 802.19
Refund for free book sold ................................................ 1.00
Total receipts during year ...................................... $ 462,496.98
Balance in fund July 1, 1926 .................................... 382,415.36
$ 844,912.34
Disbursements during year ............................................. 416,014.88.
Balance in fund June 30, 1927 .................................... $ 428,897.46

STATE ROAD TAX FUND
Receipts during year from State taxes .......................... $ 198,541.66
From Comptroller, account tax certificate redemptions 17,663.69
Total receipts on account of State taxes .................. $ 216,205.35
Receipts from State Road Department ..................... 66,824.68
Interest on funds in banks ................................................ 221.88
Total receipts during year ...................................... $ 885,251.91
Balance in fund July 1, 1926 ...................................... 1,068,174.20

$ 1,943,426.11
Disbursements during year .............................................. 1,138,199.07
Balance in fund June 30, 1927 .................................... $ 815,227.04
STATE ROAD LICENSE FUND (GASOLINE)
Receipts during year (tax on gasoline) ........................ $ 8,816,790.80
Transfer from Gasoline License Expense Fund ............ 26,774.89
Refund on Comptroller's Warrant No. 5553 ..................... 44.53
Interest on funds in banks ................................................ 4,140.63
Total receipts during year ................................... $ 8,847,750.85
Balance in fund July 1, 1926 .................................... 2,153,098.69

1 $11,000,849.54
Disbursements during year ........................................... 10,368,769.40
Balance in fund June 30, 1927 .................................. $ 632,080.14











78

COUNTY ROAD LICENSE FUND (GASOLINE)
Receipts during year (tax on gasoline) ........................ $ 2,928,088.05
Interest on funds in banks ................................................ 1,380.21
Total receipts during year ............................................ $ 2,929,468.26
Balance in fund July 1, 1926 ...................................... 25,886.89
$ 2,955,355.15
Disbursements during year .............................................. 2,949,163.87
Balance in fund June 30, 1927 .................................. $ 6,191.28
GASOLINE LICENSE EXPENSE FUND
Receipts during year .......................................................... $ 10,000.00
Balance in fund July 1, 1926 .................................... 30,723.35
$ 40,723.35
Disbursements during year .............................................. 33,625.31
Balance in fund June 30, 1927 .................................. $ 7,098.04
MOTOR VEHICLE LICENSE MAINTENANCE FUND
Receipts on account of licenses ........................................ $ 315,151.19
Interest on funds in banks ................................................ 629.17
Total receipts during year .................................... $ 315,780.36
Balance in fund July 1, 1926 .................................... 288,114.75
$ 603,895.11
Disbursements during year .............................................. 147,749.39
Balance in fund June 30, 1927 ................................ $ 456,145.72
MOTOR VEHICLE LICENSE COUNTY ROAD FUND
Receipts during year ............................................................ .......................
Balance in fund July 1, 1926 ...................................... 3,608.84
$ 3,608.84
Disbursements during year .......................................... .........................
Balance in fund June 30, 1927 .................................. $ 3,608.84
MOTOR VEHICLE LICENSE EXPENSE FUND
Receipts on account of licenses .................................... $ 384,087.73
Receipts under Section 1031, R. G. S. ............................ 9,623.46
Interest on funds in banks .............................................. 1,045.72
Total receipts during year .......................................... $ 394,756.91
Balance in fund July 1, 1926 .................................. 355,605.43
$ 750,362.34
Disbursements during year .............................................. 555,164.23
Balance in fund June 30, 1927 .................................... $ 195,198.11












79

FEDERAL AID ROAD FUND
Receipts during year from United States Gov'm't.......... $ 1,376,152.79
Balance in fund July 1, 1926 ...................................... 391,962.75

$ 1,767,115.54
Disbursements during year .................................. 1,708,552.64
Balance in fund June 30, 1927 .................................. $ 59,562.90

STATE FEDERAL AID ROAD FUND
Receipts during year .................................. ...... $ 4,410,102.77
Interest on funds in banks ............................................ 8,808.34
Total receipts during year ........................................ $ 4,418,911.11
Balance in fund July 1, 1926 ................................ 4,118,966.02

$ 8,537,877.13
Disbursements during year ..................................... ..... 8,130,292.97
Balance in fund June 30, 1927 .................................. $ 407,584.16
STATE AID FUND FOR COUNTIES
Receipts during year ............................................................ $ 1,586,793.45
Interest on funds in banks ................................................ 3,145.85
Total receipts during year ...................................... $ 1,589,939.30
Balance in fund July 1, 1926 ...................................... 427,180.93

$ 2,017,120.23
Disbursements during year ................................................ 1,944,226.05
Balance in fund June 30, 1927 .................................. $ 72,894.18
STATE HIGHWAY FUND
Receipts on account of transfer from General Inspec-
tion Fund ....................................................................... $ 298,688.75
Balance in fund July 1, 1926 ...................................... 210,842.46

$ 509,551.21
Disbursements during year .............................................. 463,921.70
Balance in fund June 30, 1927 .................................. $ 45,609.51
STATE ROAD FUND FOR MAINTENANCE OF STATE ROADS
Receipts during year .......................................................... $ 280,000.00
Balance in fund July 1, 1926 ...................................... 55.50

$ 280,055.50
Disbursements during year ................................................ 180,958.92
Balance in fund June 30, 1927 ................................ $ 99,096.58











80

AUTO THEFT FUND
Receipts during year under Chap. 9157, Laws of Florida $ 224,415.35
Balance in fund July 1, 1926 ...................................... 247,241.56
$ 471,656.91
Disbursements during year ................................................ 428,127.01
Balance in fund June 30, 1927 .............................. $ 43,529.90
AUTO REFUND FUND
R eceipts during year ............................................. ...... .. .. ............
Balance in fund July 1, 1926 ...................................... 168.00
$ 168.00
Disbursements during year .............................................. .........................
Balance in fund June 30, 1927 ................................ $ 168.00
FLORIDA NATIONAL FOREST FUND
Receipts during year from United States Goverment...... $ 7,379.76
Balance in fund July 1, 1926 ..............................................................
$ 7,379.76
Disbursements during year .............................................. 7,379.76
Balance in fund June 30, 1927 ...................................... $.......................
FLORIDA STATE HOSPITAL PAY PATIENTS FUND
Receipts during year .......................................................... $ 2,000.00
Balance in fund July 1, 1926 ...................................... 1,000.00
$ 3,000.00
Disbursements during year ................................................ 1,000.00
Balance in fund June 30, 1927 ................................ $ 2,000.00
WESCOTT ESTATE FUND
Receipts on account of interest on bonds and rental of
property owned by fund .................................................. $ 4,500.00
Balance in fund July 1, 1926 .................................... 5,190.00
$ 9,690.00
Disbursements during year .............................................. 4,900.00
Balance in fund June 30, 1927 ................................ $ 4,790.00
STATE BOARD OF ARCHITECTURE SURPLUS FUND
Receipts under Section 2233, Revised General Statutes
of Florida ......................... ......................................... $ 3,000.00
Balance in fund July 1, 1926 .................................... 3,000.00
$ 6,000.00
Disbursements during year ................................................ 1,145.04
Balance in fund June 30, 1927 .................................... $ 4,854.96











81

DEPARTMENT OF ARCHITECTURE-UNIVERSITY OF FLA.
Receipts from State Architect on account of furnishing
building plans, elevations, etc. .................................. $ 43,602.01
Balance in fund July 1, 1926 ...................................... 261.77

$ 43,868.78
Disbursements during year ................................................ 34,643.12
Balance in fund June 30, 1927 ................................ $ 9,220.66
SPECIAL AMERICAN LEGION FUND
Receipts from the State American Legion, for the es-
tablishment of a Chair of Americanism at the Uni-
versity of Florida .............................................................. $ 504.20
Interest on funds in banks ................................................ 880.80
Total receipts during year .......................................... $ 1,385.00
Balance in fund July 1, 1926 ...................................... 39,745.95
$ 41,130.95
Disbursements during year ............................................... 40,912.22
Balance in fund June 30, 1927 ................................ $ 218.73
INDUSTRIAL PLANT FUND
Receipts from Trustees of the Internal Improvement
Fund ...................................................................................... $ 99,000.00
Balance in fund July 1, 1926 .................................. 17,263.32
$ 116,263.32
Disbursements during year ................................................ 90,992.58
Balance in fund June 30, 1927 .................................. $ 25,270.74
STATE FARM INDUSTRIES FUND
Receipts from the Trustees of the Internal Improvement
Fund ...................................................................................... $ 66,000.00
Sale of shoes, auto tags, etc., made at plant .................. 33,969.10
Total receipts during year ....................................... $ 99,969.10
Balance in fund July 1, 1926 .................................... 30,473.17
$ 130,442.27
Disbursements during year ............................................... 110,400.37
Balance in fund June 30, 1927 .................................. $ 20,041.90
STATE OFFICE BUILDING FUND
Receipts from the Trustees of the Internal Improvement
Fund ................................................................................... $ 250,000.00
Balance in fund July 1, 1926 .............................................. ..........
$ 250,000.00
Disbursements during year ................................................ 226,763.82
Balance in fund June 30, 1927 .................................. $ 23,236.18












82

STATE PRISON NEW BUILDING FUND
Receipts from the Trustees of the Internal Improvement
Fund ...................................................................................... $ 205,000.00
Refund on account of overpayment of invoice .............. 200.00
Total receipts during year ........................................ $ 205,200.00
Balance in fund July 1, 1926 ..............................................................
$ 205,200.00
Disbursements during year ................................................ 103,134.21
Balance in fund June 30, 1927 .................................. $ 2,065.79
INDUSTRIES FUND-OFFICE OPERATING EXPENSE
Receipts from the various industrial plants .................. $ 1,856.25
Balance in fund July 1, 1926 ............................................................

$ 1,856.25
Disbursements during year .............................................. 789.71
Balance in fund June 30, 1927 .................................... $ 1,066.54
EVERGLADES DRAINAGE DISTRICT FIRE TAX FUND
Receipts on account of State taxes ................................ $ 102,788.39
From Comptroller, account tax certificate redemptions .. 1,385.77
Total receipts during year ...................................... $ 104,174.16
Balance in fund July 1, 1926 .................................................................
$ 104,174.16
Disbursements during year ................................................ 76,181.84
Balance in fund June 30, 1927 .................................... $ 27,992.32
AGRICULTURAL AND MECHANICAL COLLEGE GENERAL
EDUCATIONAL BOARD FUND
Receipts from General Educational Board .................... $ 26,666.66
Balance in fund July 1, 1926 ..............................................................
$ 26,666.66
Disbursements during year ................................................ 24,211.52
Balance in fund June 30, 1927 .................................. $ 2,455.14
MOTOR VEHICLE EXPENSE REFUND FUND
Receipts from Comptroller ................................................ $ 26,475.11
Balance in fund July 1, 1926 ..............................................................

$ 26,475.11
Disbursements during year .............................................. .........................
Balance in fund June 30, 1927 ................................ $ 26,475.11











83

STATE FIRE INSURANCE FUND
Receipts on account of current premiums ...................... $ 139,909.42
Interest on bonds owned by fund .................................... 2,460.00
Interest on funds in banks .................................................. 621.20

Total receipts during year ........................................ $ 142,990.62
Balance in fund July 1, 1926 ...................................... 113,258.41
$ 256,249.03
Disbursements during year .............................................. 190,933.67

Balance in fund June 30, 1927 .................................. $ 65,315.36
Disbursements for Fiscal Year of 1926-1927
Paid In favor of: Warrant Amount
July 1-J. H. Gray, salary .................................. 99026 $ 208.34
Aug. 2-J. H. Gray, salary ................................ 7819 208.33
Aug. 9-*J. C. Luning, State Treasurer, for
$50,000 Hillsborough County 5's pur-
chased at par and interest ................ 10267 50,472.22
Sept. 1-J. H. Gray, salary ........................... 16224 208.33
Sept. 2-*J. C. Luning, State Treasurer, for
$60,000 Orange County 5's purchased
at 99 and interest ................................ 17353 59,908.30
Sept. 14-*J. C. Luning, State Treasurer, for
$40,000 Hillsborough County 5's pur-
chased at par and interest ................ 20150 40,238.89
Oct. 1-J. H. Gray, salary .............................. 24432 208.33
Nov. 1-J. H. Gray, salary ............................. 34743 208.33
Dec. 1-J. H. Gray, salary ............................. 44838 208.33
Dec. 16-*J. C. Luning, State Treasurer, for
$30,000 Leon County 5's purchased
at 98 and interest ..................... ....... 51542 30,087.60
Jan. 1-J. H. Gray, salary .................................... 56081 208.33
Jan. 24-*J. C. Luning, State Treasurer, for
$7,000 Hernando County 6's at 95 and
interest .................................................... 63339 6,709.50
Feb. 2-J. H. Gray, salary .................................... 66498 208.33
Mar. 1-J. H. Gray, salary ................................ 78090 208.33
Apr. 2-J. H. Gray, salary ................................ 95257 208.34
May 3-J. H. Gray, salary ................................105706 208.34
June 1-J. H. Gray, salary ................................116620 208.34
June 7-Florida State Hospital, account fire
loss .......................................................117738 800.00
June 23-W. H. May, Postmaster, postage
stam ps .................................................... 122149 8.82
June 30-J. H. Gray, salary ................................126370 208.34

Total disbursements .................................................... $ 190,933.67
*NOTE-These bonds were purchased under the provisions of
Section 3, Chapter 9151, Acts of 1923, Laws of Florida.











84

EVERGLADES EXPERIMENT STATION INCIDENTAL FUND
Receipts during year ............................................................ ................
Balance in fund July 1, 1926 ...................................... 7,971.20

$ 7,971.20
Disbursements during year ................................................ 980.22
Balance in fund June 30, 1927 ................................ $ 6,990.98











85

STATEMENT OF THE SECURITIES IN THE
VARIOUS FUNDS
PRINCIPAL OF STATE SCHOOL FUND
Securities in Fund July 1, 1926
Florida Refunding 3% Bonds ............................................ $ 368,167.00
Alachua County 5:14% Bonds ............................................ 137,000.00
Baker County 6% Bonds .................................................... 7,000.00
Bay County 5% Bonds ........................................................ 39,000.00
Bay County 6% Bonds ........................................................ 250,000.00
Bradford County 6% Bonds .............................................. 31,000.00
Broward County 6% Bonds ........................................... 35,000.00
Calhoun County 5%% Bonds ............................................ 22,000.00
Calhoun County 6% Time Warrants .............................. 21,500.00
Citrus County 6% Bonds .................................................. 80,000.00
Dade County 4%% Bonds ................................................ 30,000.00
DeSoto County 5% Bonds .................................................. 45,000.00
DeSoto County 5%% Bonds ................... ........................ 24,000.00
DeSoto County 6% Bonds .................................................. 30,000.00
Gadsden County 5% Bonds ................................................ 15,000.00
Gadsden County 6% Bonds ................................................ 57,000.00
Hamilton County 5% Bonds .............................................. 39,000.00
Hardee County 6% Bonds .................................................. 19,000.00
Hendry County 6% Bonds ................................................ 54,000.00
Hernando County 5% Bonds ............................................ 50,000.00
Hernando County 5%% Bonds ........................................ 125,000.00
Hernando County 6% Bonds ............................................ 82,000.00
Hillsborough County 4% Bonds ........................................ 20,000.00
Holmes County 6% Bonds ................................................ 48,000.00
Holmes County 6%% Bonds .............................................. 25,000.00
Indian River County 6% Bonds ...................................... 97,000.00
Jackson County 4% Bonds ................................................ 14,000.00
Jackson County 5%% Bonds ............................................ 20,000.00
Jackson County 6% Bonds ................................................ 37,000.00
Lake County 6% Bonds .................................................... 40,000.00
Levy County 5%% Bonds ................................................ 20,000.00
Levy County 6% Bonds ...................................................... 21,500.00
Madison County 5% Bonds .............................................. 38,000.00
Madison County 6% Bonds .............................................. 3,000.00
Marion County 5% Bonds .................................................. 30,500.00
Nassau County 6% Bonds .................................................. 270,000.00
Okaloosa County 6% Bonds .............................................. 8,000.00
Pasco County 5%% Bonds ................................................ 5,000.00
Pasco County 6% Bonds .................................................... 53,000.00
Pinellas County 5%% Bonds ......................................... 16,000.00
Pinellas County 6% Bonds ................................................ 15,000.00
Polk County 6% Bonds ...................................................... 45,000.00
Putnam County 5%% Bonds .............................................. 42,000.00
St. Lucie County 6% Bonds .............................................. 243,000.00
Sumter County 5% Bonds ................................................ 12,000.00
Sumter County 6% Bonds ................................................ 74,000.00
Volusia County 6% Bonds ................................................ 50,000.00
Wakulla County 6% Bonds ................................................ 31,000.00
Washington County 6% Bonds ........................................ 35,000.00
Arcadia, Fla., 5% Bonds .................................................... 30,000.00
Arcadia, Fla., 6% Bonds .................................................... 23,000.00











86

Avon Park, Fla., 6% Bonds .............................................. 52,000.00
Bartow, Fla., 5% Bonds ............................................ 5,000.00
Bonifay, Fla., 6% Bonds .................................................. 6,000.00
Chipley, Fla., 5% Bonds .................................................... 22,000.00
Chipley, Fla., 6% Bonds .................................................... 12,000.00
DeFuniak Springs, Fla., 6% Bonds ................................ 35,000.00
Eustis, Fla., 6% Bonds ........................................................ 20,000.00
Fort Meade, Fla., 5% Bonds ..................................... .... .. 20,000.00
Fort Myers, Fla., 5% Bonds .............................................. 15,000.00
Fort Pierce, Fla., 6% Bonds ...................................... 10,000.00
Greenville, Fla., 5%% Bonds .......................................... 20,000.00
Haines City, Fla., 6% Bonds ............................................ 50,000.00
Haines City, Fla., 7% Bonds ............................................ 10,000.00
Jacksonville, Fla., 6% Bonds ............................................ 50,000.00
Jasper, Fla., 5% Bonds ...................................................... 30,000.00
Jasper, Fla., 6% Bonds ...................................................... 7,000.00
Kissimmee, Fla., 6% Bonds .............................................. 3,000.00
LaBelle, Fla., 6% Bonds .................................................... 10,000.00
Lake City, Fla., 5% Bonds ................................................ 16,000.00
Lakeland, Fla., 5% Bonds ................................................ 32,000.00
Leesburg, Fla., 5% Bonds .................................................. 3,000.00
Leesburg, Fla., 6% Bonds .................................................. 35,000.00
Live Oak, Fla., 5% Bonds .................................................. 21,500.00
Marianna, Fla., 5% Bonds (not coupon) ...................... 10,000.00
Marianna, Fla., 5% Bonds ................................................ 28,000.00
Marianna, Fla., 6% Bonds ................................................ 40,000.00
Miami, Fla., 5% Bonds ...................................................... 52,000.00
Milton, Fla., 5% Bonds ...................................................... 43,000.00
Mulberry, Fla., 6% Bonds .................................................. 22,000.00
Newberry, Fla., 6% Bonds ................................................ 10,000.00
Okeechobee City, Fla., 6% Bonds .................................... 38,000.00
Palmetto, Fla., 5% Bonds .............................................. 79,000.00
Panama City 6% Bonds .................................................... 4,500.00
Pensacola, Fla., 4%% Bonds ............................................ 15,000.00
Perry, Fla., 5% Bonds ........................................................ 23,000.00
Plant City, Fla., 6% Bonds .............................................. 14,000.00
Port Tampa, Fla., 5% Bonds ............................................ 5,000.00
Sanford, Fla., 5%% Bonds ................................................ 50,000.00
Sarasota, Fla., 5% Bonds .................................................. 55,000.00
Sebring, Fla., 5%% Bonds ................................................ 5,000.00
Sebring, Fla., 6% Bonds .................................................... 10,000.00
Tallahassee, Fla., 5% Bonds ............................................ 121,000.00
Tavares, Fla., 6% Bonds .................................................. 9,500.00
Wauchula, Fla., 6% Bonds ................................................ 26,000.00
Williston, Fla., 6% Bonds o ........................................................... 6,000.00

Par value of securities in Fund July 1, 1926 .......... $ 4,077,167.00
Securities Purchased During the Year 1926-1927; Also Those
Transferred from the Florida Bond Sinking Fund
Baker County 6% Bonds ............................................... $ 11,000.00
Broward County 6% Bonds ................................................ 37,000.00
Gadsden County 6% Bonds .............................................. 30,000.00
Gulf County 6% Bonds ...................................................... 46,000.00
Hardee County 6% Bonds ............................................. 26,000.00
Hernando County 6% Bonds ............................................ 30,000.00
Hendry County 6% Bonds ................................................ 21,000.00











87

Jackson County 6% Bonds ................................................ 30,000.00
Leon County 5% Bonds .................................................... 20,000.00
Okaloosa County 6% Bonds .............................................. 5,000.00
Pasco County 6% Bonds .................................................... 47,000.00
Sumter County 6% Bonds ................................................ 20,000.00
Suwannee County 6% Bonds ............................................ 15,000.00
Arcadia, Fla., 6% Bonds ...................................................... 33,000.00
Bowling Green, Fla. 6% Bonds ........................................ 13,000.00
Chipley, Fla., 6% Bonds .................................................... 6,000.00
Clermont, Fla., 6% Bonds .................................................. 50,000.00
Haines City, Fla., 6% Bonds .......................................... 18,000.00
Havana, Fla., 6% Bonds .................................................... 40,000.00
Madison, Fla., 6% Bonds .................................................. 24,000.00
Monticello, Fla., 6% Bonds .............................................. 9,000.00
Perry, Fla., 6% Bonds ........................................................ 65,000.00
South Jacksonville, Fla., 6% Bonds .................................. 10,000.00
Total par value of securities purchased and trans-
ferred from Florida Bond Sinking Fund ......... $ 606,000.00
Par value of securities in Fund July 1, 1926 .......... $ 4,077,167.00
$ 4,683,167.00
Securities Matured, Redeemed and Retired During Year
Gadsden County 6% Bonds (matured and redeemed) .... $ 4,000.00
Bay County 5% Bonds (matured and redeemed) ............ 1,000.00
Holmes County 6%% School Warrants (matured and
redeem ed) ............................................................................ 3,000.00
Lake City 5% Bonds (called and redeemed at par and
interest) .............................................................................. 16,000.00
Levy County 6% Bonds (matured and redeemed) .......... 500.00
Florida Refunding 3% Bonds (retired and canceled
under Ch. 8507, Acts of 1921, Laws of Florida ............ 368,167.00
Pinellas County 6% Bonds (matured and redeemed).... 500.00
Chipley, Fla., 6% Bonds (matured and redeemed) ........ 2,500.00
Greenville, Fla., 5%% Bonds (redeemed by agreement
at par) .................................................................................. 20,000.00
Clermont, Fla., 6% Bonds (matured and redeemed) .... 5,000.00
Panama City, Fla., 6% Bonds (matured and redeemed) 4,500.00
St. Lucie County 6% Bonds (matured and redeemed) 1,000.00
Haines City Fla., 6% Bonds (matured and redeemed).... 3,000.00
Marianna, Fla., 5% Bonds (matured and redeemed) .... 10,000.00
Marianna, Fla., 5% Bonds (redeemed at par by agree-
m ent) .............................................................................. 10,000.00
Sebring, Fla., 6% Bonds (matured and redeemed) ........ 2,000.00
Total par value of securities matured, redeemed,
retired and called during year ............................ $ 451,167.00
Par value of bonds in fund June 30, 1927 .................. 4,232,000.00
$ 4,683,167.00











88

PRINCIPAL OF AGRICULTURAL COLLEGE FUND
Securities in Fund July 1, 1926
Florida Refunding 3% Bonds .......................................... $ 131,900.00
Florida Refunding 3% Bond .......................................... 3,900.00
Lakeland, Fla., 5% Bonds .................................................. 8,000.00
Plant City, Fla., 6% Bonds ................................................ 9,000.00
Par value of securities in Fund July 1, 1926 ......... $ 152,800.00
Securities Transferred from Florida Bond Sinking Fund
Alachua County 5%% Bonds ............................................ $ 42,000.00
Pasco County 5 %% Bonds .................................................. 2,000.00
Pinellas County 5% % Bonds ................ ......................... 9,000.00
Fort Pierce, Fla., 6% Bonds ............................................. 60,000.00
Greenville, Fla., 52 % Bonds ............................................ 10,000.00
Vero, Fla., 6% Bonds .......................................................... 10,000.00
Total par value of bonds transferred from Florida
Bond Sinking Fund ............................................ $ 133,000.00
Par value of securities in Fund July 1, 1926 ............ 152,800.00
$ 285,800.00
Securities Matured, Redeemed and Retired During Year
Florida Refunding 3% Bonds (retired and canceled
under Ch. 8507, Acts of 1921, Laws of Florida) ........ $ 135,800.00
Vero, Fla., 6% Bonds (matured and redeemed) ............ 1,000.00
Total par value of securities matured, redeemed
and retired during year .......................................... $ 136,800.00
Par value of bonds in Fund June 30, 1927 ................ 149,000.00
$ 285,800.00
PRINCIPAL OF SEMINARY FUND
Securities in Fund July 1, 1926
Florida Refunding 3% Bonds .......................................... $ 97,600.00
Broward County 6% Bonds ................................................ 5,000.00
Putnam County 5%% Bonds ............................................ 13,000.00
Fort Myers, Fla., 6% Bonds .............................................. 9,000.00
Quincy, Fla., 5% Bonds .................................................... 3,500.00
Par value of securities in Fund July 1, 1926 .......... $ 128,100.00
Securities Transferred from Florida Bond Sinking Fund
Gadsden County 6% Bonds ................................................ $ 10,000.00
Hernando County 5% Bonds ............................................ 25,000.00
Marion County 5% Bonds .................................................. 20,000.00
Leesburg, Fla., 5% Bonds .................................................. 17,000.00
Live Oak, Fla., 5% Bonds ................................................ 16,500.00
Total par value of securities transferred from
Florida Bond Sinking Fund .................................. $ 88,500.00
Par value of securities in Fund July 1, 1926 .......... 128,100.00
$ 216,600.00











89

Securities Matured, Redeemed and Retired During Year
Florida Refunding 3% Bonds (retired and canceled
under Ch. 8507, Acts of 1921, Laws of Florida) ........ $ 97,600.00
Par value of securities in Fund June 30, 1927 .......... 119,000.00
$ 216,600.00
SPECIAL AMERICAN LEGION FUND
Suwannee County 5%% Bonds .......................................... $ 40,000.00
NOTE-These bonds were purchased Feb. 9, 1927, at 100.75 and
interest, from funds received from the Florida American Legion, and
constitute the only securities at present owned by this fund.
STATE FIRE INSURANCE FUND
Hillsborough County 5% Bonds ..................................... $ 90,000.00
Orange County 5% Bonds .................................................. 60,000.00
Leon County 5% Bonds ........................................................ 30,000.00
Hernando County 6% Bonds ..................................... 7,000.00
$ 187,000.00
NOTE-These bonds were purchased during the fiscal year 1926-
1927, under the provisions of Chapter 9151, Acts of 1923, and consti-
tue the only securities at present owned by this fund.
RECEIVER ACCOUNTS
Balance on hand July 1, 1926 .......................................... $ 597,888.35
Receipts from July 1, 1926, to June 30, 1927 .................. 3,507,017.02
$ 4,104,905.37
Disbursements from July 1, 1926, to June 30, 1927 ........ 2,972,690.93
Balance on hand June 30, 1927 ................................ $ 1,132,214.44
CONTINGENT EXPENSES STATE TREASURER'S OFFICE
(Fiscal Year 1926-1927)
Paid In favor of: Warrant Amount
July 8-Artcraft Printers, printing .............. 99761 $ 10.00
July 8-American Railway Express Co., June
account ................................................. 99741 .95
July 8-Southern Telephone & Construction
Co., May and June accounts ........... 99760 22.75
July 10-W. H. May, Postmaster, postage
stam ps .................................................. 88783 13.12
July 17-Burroughs Adding Machine Co., serv-
ice on contract .................................... 3512 28.20
July 17-Western Union Telegraph Co., June
account ................................................. 2759 39.49
July 19-Walker, Evans & Cogswell Co., sta-
tionery .................................................. 2760 21.39
July 29-Capitol Office Supply Co., office sup-
plies ...................................................... 6697 2.00
Aug. 6-Hill's Book Store, office supplies........ 8737 2.97











90

Aug. 6-Southern Tel. & Constr. Co., July ac-
count ..................................................... 8736 26.85
Aug. 9-D. A. Dixon Company, office supplies 9423 14.80
Aug. 11-Franz Safe & Lock Co., 1 gallon non-
rust oil .................................................. 9883 5.00
Aug. 14-Capital Office Supply Co., office sup-
.plies ...................................................... 9884 3.75
Aug. 24-Walker, Evans & Cogswell Co., sta-
tionery ................................................ 12199 44.50
Sept. 7-American Railway Express Co.,
August account .................................. 17468 4.34
Sept. 7-Southern Tel. & Constr. Co., August
account ................................................. 17469 11.05
Sept. 8-Continental Ins. Co., July account .... 16322 5.21
Sept. 9-Western Union Telegraph Co., Aug.
account ................................................. 18114 16.28
Sept. 16-Burroughs Adding Machine Co.,
service on contract ............................ 20131 8.75
Sept. 28-Continental Ins. Co., August account 20130 1.86
Oct. 1-Dennison Mfg. Co., 5 lb. sealing wax 21542 3.61
Oct. 8-Artcraft Printers, printing and sta-
tionery .................................................. 25868 36.75
Oct. 11-Western Union Telegraph Co., Sept.
account ................................................. 26015 25.01
Oct. 25-Continental Ins. Co., Sept. account .... 27805 6.37
Nov. 6-Nathan Mayo, Com. of Agr. photo-
stat printing ......................................... 34503 3.00
Nov. 12-Capital Office Supply Co., office sup-
plies ...................................................... 35716 30.25
Nov. 13-Geo. D. Barnard Stationery Co., one
post binder .......................................... 35717 1.97
Nov. 22-Continental Insurance Co., October
account ................................................. 37129 24.18
Nov. 23-Geo. D. Barnard Stationery Co.,
ledger sheets ...................................... 39169 33.76
Dec. 6-Capital Office Supply Co., office sup-
plies ...................................................... 46131 14.00
Dec. 7-Southern Telephone & Constr. Co.,
November account .............................. 46130 7.15
Dec. 10-Postal Telegraph-Cable Co., Novem-
ber account .......................................... 47218 2.83
Dec. 20-W. L. Marshall, repairs on vault win-
dow ....................................................... 51156 86.75
Dec. 23-Continental Insurance Co., November
account ................................................. 49971 5.35
Dec. 24-The Daily Democrat, printing ........ 52876 5.00
Jan. 13-Rhodes Hardware Co., batteries for
flash-light ............................................ 58849 .30
Jan. 17-Capital Office Supply Co., office sup-
plies ....... ......................... 58851 25.95
Jan. 17-W. H. May, Postmaster, stamped en-
velopes .............................................. 59047 230.20
Jan. 18-Burroughs Adding Machine Co.,
service on contract .......................... 60892 28.20
Jan. 21-American Railway Express Co., De-
cember account ................................ 58852 .41
Jan. 21-Artcraft Printers, receipts books ...... 58850 9.50











91

Jan. 21-Chas. Williams, battery for flash-
light ...................................................... 58345 .45
Jan. 24-Continental Insurance Co., December
account ................................................. 58939 1.78
Feb. 8-T. J. Appleyard, Inc., stationery and
supplies ................................................ 67752 37.15
Feb. 9-Southern Telephone & Constr. Co.,
January account ................................ 67750 9.80
Feb. 10-W. H. Wehunt, rubber stamps .......... 67751 1.60
Feb. 12-D. A. Dixon Co., office supplies ......... 67749 1.15
Feb. 16-J. M. McMillan, Agt. S. A. L., two
mileage books .................................... 71438 60.00
Feb. 18-Western Union Telegraph Co., Jan-
uary account ...................................... 71437 14.80
Feb. 19-H. & W. B. Drew Co., rubber stamp 71436 .71
Feb. 19-H. & W. B. Drew Co., rubber stamps 72316 3.00
Feb. 21--Continental Ins. Co., Jan. account .... 69314 6.05
Mar. 7-T. J. Appleyard, Inc., office supplies
and fixtures ........................................ 79682 50.05
Mar. 7-H. & W. B. Drew Co., rubber stamps 79681 2.05
Mar. 9-Leon Electric Supply Co., lamp
shade and light .................................. 79679 .80
Mar. 11-Artcraft Printers, account books ...... 79680 9.50
Mar. 11-Geo. D. Barnard Stationery Co., one
binder ................................................... 79912 1.92
Mar. 17-Burroughs Adding Machine Co., one
ribbon .................................................... 79678 1.00
Mar. 17-H. & W. B. Drew Co., twine ............ 89443 .75
Mar. 21-Continental Insurance Co., February
account ................................................. 87880 5.31
Mar. 21-Burroughs Adding Machine Co.,
service under contract ...................... 89442 8.75
Mar. 22-Yale & Towne Mfg. Co., service con-
tract on time locks ............................ 91979 11.00
Mar. 22-J. M. Mossman Co., service contract
on time locks ...................................... 91978 11.00
Mar. 28-Royal Typewriter Co., No. 10 ma-
chine less exchange .......................... 92263 60.53
Apr. 12-T. J. Appleyard, Inc., office supplies 96294 33.45
Apr. 12-Burroughs Adding Machine Co., rib-
bons .. ......................... ........... 96293 2.25
Apr. 13-Western Union Telegraph Co., March
account ................................................. 89029 14.71
Apr. 13-Continental Ins. Co., March account 2.65
May 13-Walter Scott, repairing chairs .......... 109520 8.00
May 13-Western Union Telegraph Co., April
account ................................................ 107922 11.39
May 19-Hill's Book Store, April account ........ 110999 1.65
May 21-T. J. Appleyard, office supplies .......... 112626 10.90
May 25-The Record Co., printed envelopes .... 113339 6.00
May 26-W. C. Dixon, drayage ........................ 113718 .75
May 31-Continental Ins. Co., April account .... 113338 2.34
June 1-The Lewis State Bank, one quart of
ink ......................................................... 116489 1.25
June 9-T. J. Appleyard, Inc., office supplies 118493 18.80
June 13-D. A. Dixon Co., office supplies ........ 118492 1.15
June 20-B. A. Meginness, insurance premium 123198 10.00











92

June 21-Western Union Telegraph Co., May
account ................................................. 123199 17.90
June 23-Postal Telegraph-Cable Co., May ac-
count ..................................................... 123197 6.92

Total disbursements during year .............................. $ 1,313.06
POSTAGE STATE TREASURER'S OFFICE
(Fiscal Year 1926-1927)
Paid In favor of: Warrant Amount
July 10-W. H. May, Postmaster, postage
stamps .................................................. 310 $ 109.50
Sept. 2-W. H. May, Postmaster, postage
stam ps .................................................. 16051 120.00
Sept. 27-W. H. May, Postmaster, stamped
envelopes .............................................. 18860 230.20
Nov. 15-W. H. May, Postmaster, postage
stamps .................................................. 36922 64.00
Mar. 2-W. H. May, Postmaster, stamped
envelopes .............................................. 76794 67.64
Mar. 29-W. H. May, Postmaster, postage
stam ps .................................................. 93595 8.66
Total disbursements during year .......................... $ 600.00
BURGLARY INSURANCE ON SECURITIES HELD BY THE
STATE TREASURER
(Fiscal Year 1926-1927)
Paid In favor of: Warrant Amount
July 5-American Surety Company, premium 148 $ 606.12
July 7-Fidelity & Casualty Co., premium .... 149 628.90
Sept. 25-Fidelity & Casualty Co., premium .... 21559 132.49
Sept. 28-American Surety Co., premium ........ 21558 132.49
Total disbursements during year .......................... $ 1,500.00
CONTINGENT EXPENSES INSURANCE COMMISSIONER
(Fiscal Year 1926-1927)
Paid In favor of: Warrant Amount
July 2-J. M. McMillan, Agent S. A. L. Ry.,
milage book ........................................ 98685 $ 30.00
July 3-Capital Office Supply Co., typewriter 99125 16.50
July 8-Tallahassee Typewriter Exchange,
office supplies ........................................ 98823 4.10
July 8-D. A. Dixon Co., office supplies .......... 1348 7.90
July 8-W. C. Dixon, freight and drayage .... 1349 6.45
July 19-J. M. McMillan, Agent S. A. L. Ry.,
mileage books ............................... 3511 60.00
July 19-Franz Safe & Lock Co., two steel
cabinets ................................................ 2757 22.40
July 23-Chas. N. Smart, office supplies ............ 3063 4.69
July 24-Continental Ins. Co., June account .... 2758 2.18
Aug. 3-Tallahassee Typewriter Exchange,
service .................................. 99740 3.00
Aug. 6-Tallahassee Furniture Co., transfer
files .......................................................... 8741 8.00











93

Aug. 10-The Spectator, one book, "Fire In-
surance Rating" ................................ 8738 6.00
Aug. 13-American Railway Express Co., July
account ................................................. 8740 4.24
Aug. 13-Western Union Telegraph Co., July
account ................................................. 9979 26.23
Aug. 14-Tallahassee Typewriter Exchange,
office supplies .................................... 8739 1.75
Aug. 28-National Convention Ins. Com'rs.
printing ................................................ 12207 75.00
Sept. 2-National Convention Ins. Com'rs,
printing ............................................... 12206 50.00
Sept. 7-Bar List Publishing Co., book .......... 16055 5.00
Sept. 9-D. A. Dixon Company, office supplies 17466 14.90
Sept. 9-Capital Office Supply Co., office sup-
plies ............ ..................................... 17467 6.50
Oct. 1-J. M. McMillan, Agent S. A. L. Ry.,
mileage books .................................... 24106 60.00
Oct: 8-Postal Telegraph-Cable Co., Septem-
ber account .......................................... 25771 2.46
Oct. 8-American Railway Express Co., Sep-
tember account .................................. 25773 1.69
Oct. 11-Mrs. J. W. Sealey, mimeographing .... 25770 2.50
Oct. 11-Tallahassee Typewriter Exchange,
service .................................................. 25769 1.50
Oct. 11-Capital Office Supply Co., note books 25772 4.50
Oct. 11-Southern Telephone & Constr. Co.,
September account .......................... 26016 12.40
Oct. 25--D. A. Dixon Co., office supplies .......... 31958 7.70
Oct. 27-C. J. McCann, refund for stationery 33384 8.50
Nov. 2-North Florida Abstract Co., photo-
stat copies .......................................... 32573 3.50
Nov. 5-T. J. Appleyard, Inc., office supplies 35719 10.00
Nov. 5-Leon Electric Supply Co., repairs to
adding machine .................................. 35718 5.50
Nov. 6-Southern Telephone & Constr. Co.,
October account .................................. 35720 6.90
Nov. 6-W. C. Dixon, freight and drayage .... 35747 10.28
Nov. 8-D. A. Dixon Company, index book
and guides .......................................... 35764 1.15
Nov. 12-Western Union Telegraph Co., Oct.
account ................................................. 36625 16.06
Nov. 17-C. J. McCann, refund for typing ........ 38578 6.00
Nov. 29J. C. Luning, traveling expenses ...... 43794 19.56
Nov. 30-J. M. McMillan, Agent S. A. L. Ry.,
mileage books .................................... 43784 60.00
Dec. 4-T. J. Appleyard, Inc., stationery and
supplies ................................................ 46132 11.75
Dec. 6-Tallahassee Typewriter Exchange,
service .................................................. 46134 19.00
Dec. 9-Royal Typewriter Co., typewriter
less exchange ...................................... 46133 58.03
Dec. 29-Western Union Tel. Co., November
account ................................................. 47219 23.76
Dec. 20-J. C. Luning, traveling expenses ........ 51157 100.10
Dec. 31-W. H. May, Postmaster, stamps and
stamped envelopes .......................... 54435 176.28











94

Jan. 4-W. C. Dixon, freight and drayage .... 5576b 3.80
Jan. 5-J. C. Luning, traveling expenses ........ 57282 25.14
Jan. 11-T. J. Appleyard, Inc., office supplies 58085 25.50
Jan. 13-Western Union Tel. Co., December
account ................................................ 58346 23.11
Jan. 13-Southern Tel. & Constr. Co., Decem-
ber account .......................................... 58838 10.95
Jan. 13-Postal Telegraph-Cablb Co., Decem-
ber account .......................................... 58347 2.12
Jan. 17-Tallahassee Typewriter Exchange,
service .......................... ...... ......... 58839 5.00
Jan. 21-Geo. D. Barnard Stationery Co., let-
ter heads .............................................. 60247 109.63
Jan. 25-Royal Typewriter Co., ribbons .......... 61107 7.50
Jan. 26-Elliott Addressograph Machine Co.,
stencils .................................................. 61102 1.93
Feb. 4-Mrs. J. W. Sealey, mimeographing .. 67425 5.50
Feb. 8-T. J. Appleyard, Inc., stationery and
supplies .................................. ....... 67755 10.10
Feb. 10-American Railway Express Co., Jan-
uary account ...................................... 67756 2.28
Feb. 12-Tallahassee Typewriter Exchange,
service .................................................. 67754 1.50
Feb. 16-Postal Telegraph-Cable Co., January
account ................................................. 71439 7.54
Mar. 7-T. J. Appleyard, Inc., office supplies 79676 30.15
Mar. 7-D. A. Dixon Company, ledger .......... 79674 1.75
Mar. 8-Western Union Tel. Co., February
account ................................................ 79913 14.43
Mar. 8-Southern Tel. & Constr. Co., Febru-
ary account .......................................... 79675 15.85
Mar. 22-Yale & Towne Mfg. Co., service on
time locks ............................................ 91977 13.00
Mar. 29-W. H. May, Postmaster, postage
stamps .................................................. 93596 68.00
Mar. 29-Postal Telegraph-Cable Co., Febru-
ary account ........................................ 91398 9.89
Mar. 30-J. M. McMillan, Agent S. A. L. Ry.,
mileage books ...................................... 93126 30.00
April 5-Jas. E. Gardner, typewriter ribbons 96258 7.50
April 6-J. C. Luning, traveling expenses ...... 96016 46.42
April 7-T. J. Appleyard, Inc., office supplies 96292 21.75
April 8-T. J. Appleyard, Inc., ink ................. 96480 .75
April 13-Postal Telegraph-Cable Co., March
account ................................................ 98033 8.97
April 14-Sou. Tel. & Constr. Co., March ac-
count ..................................................... 98032 7.95
April 14-Tallahassee Typewriter Exchange,
office supplies .................................... 98031 1.50
April 18-American Railway Express Co.,
March account .................................... 98030 .71
May 2-American Academy of Political &
Social Science, book ........................ 103699 2.50










95

May 13-Southern Tel. & Constr. Co., April
account ................................................ 107925 12.35
May 16-American Railway Express Co., April
account ................................................ 107924 .73
May 18-Postal Telegraph-Cable Co., April ac-
count .................................................... 107923 1.23
May 21-T. J. Appleyard, Inc., office supplies 112628 28.40
June 4-Western Union Tel. Co., May account 112627 .90
June 8-American Railway Express Co., May
account ................................................ 118495 .73
June 10-Southern Telephone & Constr. Co.,
May account .................................... 118494 6.25
June 13-Tallahassee Typewriter Exchange,
service .................................................. 118496 1.50
Total disbursements during year .............................. 1,559.40













INDEX



(For Comparative Statements of Receipts and Disbursements of all
Funds, and General Revenue Fund Abstract, see pages 19-52, in-
clusive.)

A

Pages
Abstract of General Revenue Fund........................................ 28-43, 48-52
Adams Experiment Station Fund .................................. ........... 68
Agricultural College Fund (University):
Principal of .................................... ............ ... ........................ 64
Receipts ............... .... .... .. ..... .... ..................................... 64
Securities in Fund .......................... ... ........................... 88
Agricultural Extension Fund (Lever):
Federal Appropriation ............................................... ........ .... 68
State Appropriation (General Revenue) .................................. 49
Agricultural Extension Fund (Lever Supplemental):
Federal Appropriation ....................................................... ............. 68
Agricultural and Mechanical College for Negroes:
Educational Fund (General Revenue) ........................................ 49
Building Educational Fund (General Revenue) ........................ 49
Hospital Fund .................................. .............. .......................... 70
Incidental Fund ............................... ... ........................... 70
M orrill Fund ..................................................... ............................. 70
General Educational Board Fund .................................................. 82
American Legion Fund (Special) ....................................... ............ 81
Architecture, Department of (University of Florida) .................. 81
Architecture, State Board of (Surplus Fund) ................................ 80
Asylum Patients Trust Fund .............................................. ........... 76
Auditor (State) Certificate of ............................................ ........... ... 96
Auto Refund Fund ........................................................... ................... 80
Auto Theft Fund ...................................................... ............................ 80

B

Balance Sheet, Various Funds .................................................... 19, 44-47
Banks, D eposits in .................................................................................... 6-9
Board, State, of Architecture (Surplus Fund) ................................ 80
Board (Florida) of Chiropractic Examiners Fund ........................ 74
Board of Control Educational Fund (General Revenue) ................ 49
Board of Health (State), Tax Fund .............................................. 73

98











99

Pages
Board of Health (State), Sheppard-Towner Act ............................ 73
Board of Health (State), Venereal Control Act .............................. 73
Board of Nurses Fund, State ........................... ......................... 74
Bonds (Florida), Sinking Fund ................................ ........................ ....... 66
Bonded Debt of State, Retirement of .................................................. 9
Bonds, State of:
In Principal of State School Fund .......................................... 85-87
In Principal of Agricultural College Fund ................................ 88
In Principal of Seminary Fund ................................................ 88-89
In Special American Legion Fund ............................................. 89
In State Fire Insurance Fund ................................ .......... .. 89
Boys School Industries Fund ................................................................. 75
Burglary Insurance on Securities Held by State Treasurer .............. 92


C

Certificate of Comptroller ........................... ............................. 97
Certificate of State Auditor .................................................. ............. 96
Chiropractic Examiners Fund, Florida Board of ............................ 74
College Funds (see proper headings)
Comparative Statements ..................... ........................ 19, 20-43
Comptroller's Certificate .................................. ....................... 97
Contingent Expenses Insurance Commissioner ................................ 92
Contingent Expenses State Treasurer's Office ................................ 89
Counties, Special Shell Fish Fund for ............................................ 71
Counties, State Aid Fund for ....................... ...................... ... 79
County Road Fund, Motor Vehicle License ........................................ 78
County Road License Fund (Gasoline) ............................................ 78

D

Deaf and Blind, Florida School for:
Educational Fund (General Revenue) ........................................ 49
Building Educational Fund (General Revenue) ...................... 49
Incidental Fund ........................ ... ........................... 70
Debt, Public: Interest on ........................................... ........................ 6
Department of Architecture, University of Florida ...................... 81
Deposits in Banks ......................................... .......... ..... 6-9
Disbursements and Receipts ............................................................... 6
Disbursements, all Funds, from Jan. 1, 1924 to June 30, 1927 .... 24-37
Disbursements, Gen'l Revenue, Jan. 1, 1924 to June 30, 1927 .... 33-43
Drainage Bond Fund (Everglades) ................................ ........... 74
Drainage Bond Sinking Fund (Everglades) ........................................ 74
Drainage District Fire Tax Fund (Everglades) ................................ 82











100

Pages
Drainage Tax Fund (One Mill) ........................................................ 75
Drainage Tax Fund (Acreage) .......................................... ........... ... 75

E
Educational Appropriations (General Revenue) .......................... 49-50
Educational Funds, Securities Owned by ......................................... 85-89
Epileptic and Feeble-Minded, Florida Farm Colony for (General
Revenue) .......................................... ................. ............................. 40
Epileptic and Feeble-Minded Incidental Fund (Florida Farm Col-
only for) ......................................................... ............................... 76
Everglades Drainage Bond Fund ...................................... ........... 74
Everglades Drainage Bond Sinking Fund .......................................... 74
Everglades Drainage District Fire Tax Fund .................................. 82
Everglades Drainage Tax Fund (Acreage) ........................................ 75
Everglades Drainage Tax Fund (One Mill) ........................................ 75
Everglades Experiment Station Incidental Fund ............................ 84
Experiment Station Funds:
Adams (University) ....................................................................... 68
Hatch (University) ................................................................... 67
Purnell (University) ....................................................................... 68
Everglades (Incidental) ........................................................... 84
Lake Alfred Citrus Fruit (General Revenue) .......................... 50
Gadsden County (General Revenue) ......................................... 50
Tobacco (Incidental) ............................. ........................... 75
Experiment Station Incidental Fund ............................................ 69
F
Federal Aid Road Fund ............................................................ 79
Federal Aid Road Fund (State) .......................................... ......... 79
Fees and Taxes, Insurance Companies and Agents ........................ 48
Fire Insurance Fund, State ........................................................ 14-17, 83
Fire Insurance on State Property .................................................... 16-17
F ire L losses .............................................................................................. 15
Fite Tax Fund, Everglades Drainage District .................................. 82
Fish H atchery Fund .......................... ...... ..... ........................... 72
Florida Board of Chiropractic Examiners Fund .............................. 74
Florida Bond Sinking Fund ............................................................ 66
Florida Farm Colony for Epileptic and Feeble-Minded Incidental
F u n d ............................................... ................ ................................... 76
Florida Industrial School for Girls ..................................... .......... 75
Florida National Forest Fund ........................................... .......... ... 80
Florida School for Deaf and Blind (see Deaf and Blind, Florida
School for)
Florida State College for Women (see Women, Florida State Col-
lege for)












101

Pages
Florida State Hospital, Maintenance (General Revenue) ................ 51
Florida State Hospital, Improvements (General Revenue) .............. 51
Florida State Hospital Special Maintenance Fund ........................ 76
Florida State Hospital Pay Patients Fund .......................................... 80
Florida, University of (see University)
Forest Fund, Florida National ........................................... .......... ... 80
Free School Text Book Tax Fund ............................................................ 77
Funds (State), Receipts, Disbursements and Balances ................ 44-52

G

Game (State), Fund ............................................................................... 72
Gasoline License Expense Fund .............................................. ............ .. 78
Gasoline-County Road License Fund ............................................. 78
Gasoline-State Road License Fund .......................................... ........... 77
General Extension Division Incidental Fund .................................... 70
General Educational Board Fund (A. & M. College) .................... 82
General Inspeciton Fund ....................................................................... 72
General Revenue Fund:
Abstract of Receipts during Fiscal Year 1926-1927 ............. 48-49
Abstract of Disbursements during Fiscal Year 1926-1927 .... 49-52
Summary of Receipts from Jan. 1, 1924, to June 30, 1927 .... 28-32
Summary of Disbursements from Jan. 1, 1924, to June 30,
1927 ................................... ................ ............ 33-43
Girls Industrial School Fund .......................... ...................... ... 75
Governor:
Monthly Statement to .......................... ......................... 6
Report to (Text of) .......................................... ........ .... 5-18

H
Hatch Experiment Station ................................... .......................... 67
Health, State Board of, Tax Fund ........................................ ........... 73
Health, State Board of, Sheppard-Towner Act .................................. 73
Health, State Board of, Venereal Control Act .................................. 73
Highway Fund, State ............................................................................ 79
Hospital, Pay Patients Fund, Florida State ........................................ 80
Hospital, Special Maintenance Fund, Florida State ...................... 76
Hospital, A. & M. College for Negroes ............................................. 70
Hotel Commission Fund ............................ ..................... 76

I

Incidental Funds:
A. & M. College for Negroes ......................... .................. 70