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Annual report of the Comptroller of the State of Florida
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Permanent Link: http://ufdc.ufl.edu/UF00053735/00004
 Material Information
Title: Annual report of the Comptroller of the State of Florida
Alternate Title: Report of the comptroller of the State of Florida
Physical Description: v. : ill. ; 23 cm.
Language: English
Creator: Florida -- Comptroller's Office
Publisher: s.n.
Place of Publication: S.l
Manufacturer: Tallahasseean Book and Job Print
Creation Date: 1878
Frequency: annual
regular
 Subjects
Subjects / Keywords: Finance, Public -- Periodicals -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
serial   ( sobekcm )
 Notes
Numbering Peculiarities: Report year ending Dec. 31.
General Note: Description based on: 1897.
 Record Information
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 000350039
oclc - 07376082
notis - ABY7828
System ID: UF00053735:00004

Table of Contents
    Title Page
        Page 1
        Page 2
    Report of the comptroller
        Page 3
        Page 4
        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
        Page 19
    Balances due
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
        Page 27
        Page 28
        Page 29
        Page 30
Full Text
















RE PORT



(;OMPTHOi TH STE ATE rF. FLORIDA

Ii'()0 : /. A :1 ,: L ) OlI()FI-' T /E" FI, IY ,A

ith Dec. 3,

]egiini :.: anid Ending wihli Dec. 31ist.







/ I


/ /

C) -,



















REPORT OF THE COMPTROLLER.



COMPTROLLER'S OFFICE,
Tallahassee, Fla., January 1st, 1879.
To lis Excellency GEO. F. DREW, Governor :
SIl: I have the honor to report to you, under the law direct-
ing that reports shall be made to the Governor at the beginning
ot each regular session of the Legislature.
As part of this report there is submitted a. tabular state
ment shiiwing the gross and net amount of all State taxes
ass-essed ftri the vear 1878 in each of the counties ot the
State, the gross and net amount of all State taxes upon licenses,
iid the amount of auction taxes in each county in this State.
This sitatement will lie published il a newspaper in Tallalassee,
in accordance with the intent of section 1st of the act of Jann-
ary 24th, 1851.
In lieu of the requirement of section 2 of that act, directing
that the Comptroller publish an annual statement of balances
due )b neco)unting officers, a statement will be published in
a newslp:iper in Tallahassee in the tirst week in January, com-
prising Imore tully the directions of said section, and in accord-
ance with tI e intent of the same. This statement is published
in complliance with the terms of the act of February 21st, 1877,
and is included in this report.
In presenting below the statement of balances, I would call
attention to the fact that the list does not invariably show defal-
cations in the payment of moneys collected and not paid over.
Tle majority of the cases are the other way. In some the
amounts are balances still uncollected by the revenue officers, and
credits to which they will be entitled in adjusting their accounts.
Some of these are in the nature of injunctions from collection by
the courts, and from other causes stated in the body of this re-
port.
The act of February 21st, 1877, in directing the Comptroller
" in his annual reports to the Governor" to make a full statement
of all who are in default, could have only contemplated the
first to be made at the commencement of 1878 for the year 1877,












anil for successive years; consequently as defalcations, in the
sense o'f moneys collected and withheld from the State, cannot
always be positively ascertained by the experience of a single
year, and it is practically shown that there may be balance.
due under the operation of our present revenue laws, ever
in the first and second years of the term of new officers, without
defalcations of the kind named, it was therefore thought best to
meet the purpose of the law by giving the information thereby
required as nearly as possible, and placing the unsettled accounts
in suit as heenis to have been contemplated.
In reference to many of the Ibalances due by accounting offi-
cers, such as sheriffs, they have not been credited in some in-
stances with amounts 'to which they are entitled, because they
have omitted to obtain the certificate of the Judge of the Court,
as provided by law, of the insolvency of parties upon whom fines
have been imposed. This arises in some instances from igno-
rance of the law, and in other cases from neglect. So also as to
collectors of revenue who have been long in arrears. Their ac-
counts have remained unsettled through successive changes of
officers, eithe. by a tfilure to take proper receipts from succes-
sors, on transferring the tax books, for amounts of uncollected
taxes, s ) that each could lie credited and debited accordingly;
from nte ijilure to get proper certificates from the county com-
missioner.- of legal allowances upon which they could be credi-
ted ; or Irom allowing books and settlements to get into such
contusioin that with the lapse of time adjustments were ex-
tremely difficult, and criminal defalcations not easy to ascertain.
In the de l:y causedd by such difficulties in some instances bond,
have iJecome worthless, and the project of realizing countss
due the State slight when li tual defilcations are ascertained.
In compliance with the requirement of the act of 21st of Feb-
ruary, 1877, the accounts of ancotunting, officers in commission
previous Io that year halve been, after great labor, made ou
carefully, and an effort is now pending to settle them either di-
rectly with the parties or through bondmien, or by suit.
It may be proper here to suggest to the Legislature the consid-
eration of the propriety ot authorizing the Comptroller, for a lim-
ited period. t( settle accounts without pressing them to judg-
trent, in such cases as l(e may think such a course would pro-
#note the interest of the State. Such a law is in existence as tt,
aucounts prior to 1870, but it is not applicable to those which
have accrued since that tinme. y tle care which the the Attorney-
General has given in the examination of bonds before approval,
and the effort of the C'omiptroller to have accounts settled a.
ti:ar the periods fixed by law as possible it is believed the ac-
counts of present officers will not fill In arrears, as heretofore.
It i.; ; splect'fullv suggested that the date oh the fiscal year be











changed to begin on the 1st of July. This would allow a bet-
ter opportunity of making out reports of the offices, and would
more explicitly exhibit, the revenue accounts up to thefirst Mon-
day in February preceding, at which date the final settlements
of Collectors are required to be made.
BONDEII) DEBT.
Of the $1,000,000 of bonds authorized to be issued by the
act of February 1, 1573, there remained unissued on the 1st
March last, the date of last annual report from this office,
*$7,900.00. Since then there have been exchanged for Con-
vention Bonds, with .-500 accrued interest on them, $1,900,
leaving now on hand of these bonds, $75,000, viz., Nos. 2,951
to 3,700, of $100 each.
The bonded debt of the State now stands as follows:
7 per cent. Bonds of 1871 .............................. .. 350,000 00
6 per cent. Bonds of 1873 .............................. 923,000 00
8 per cent. Convention Bonds....................... 1,500 0(
7 per cent. Bonds of 1857................... .... 4,000 00 8,500 00
Interest to January 1, 1879 .................. 4,200 00- $8,200 00
$1,284,700 00
Deduct Bonds in Sinking Funds.......................... 143,900 0)
$1,149,800 0)
Which is an increase of $500, by funding that amount of inter-
est in Convention Bonds exchanged for, and a decrease of
$13,200 by that addition to the Sinking Funds.
The $132,000 of 7 per cent. bonds of 1857, mentioned in last
report as held by the Indian Trust Fund, are still in that po-
sition, with interest accrued up to January 1, 1879, 8156,520.00.
It is hoped and believed that the State's claim, growing out
of Indian hostilities, which is now in the course of preparation,
will more than offset this claim.
FLOATING DEBT.
There are now outstanding, of Comptroller's warrants and
Treasury certificates, exclusive of engraved warrants known as
greenback scrip, $10,905.04. Of the greenback warrants now
in circulation an accurate statement cannot be made. There is
now in the Treasury, uncanceled, *45,213, and there is known
to be in circulation (from the fact being registered) .1,258.
This data shows that there has been in circulation $31,228 in,
excess of the amount issued under the law, thus:
A Joint Committee of the Legislature, in 1872, reported the
cancellation and destruction of.......................... ......... $101,319 00
Canceled by C. H. Foster, Treasurer in 1872........................ 15,818 00
Exchanged for Bonds of 1871................................ ......... 7 00
Exchanged for bonds of 1873 by former Comptroller............. 95,613 00,











Exchanged for Bonds of 1873 by present Comptroller......... 29,000 00
In the Treasury at this date................................................ 45,213 00
Known to be out, registered.............................................. 1,258 00

$281,228 00
Deduct the amount issued ......................................... 250,000 00

M aking........................................... ...................... $31,228 00
In excess of the amount properly in circulation.
It will be impossible to ever determine the amount of this
scrip properly out, so long as it continues to be paid out and
received by the Treasurer, and I respectfully recommend that
its reissue, under any circumstances, be prohibited by law.
RECEIPTS FOR 1878.
"Receipts at the Treasury for the fiscal year 1878:
State Tax proper, 1878 .........................$ 9,195 18
State Tax proper, 1877.........................131 ,862 15
State Tax proper, 1876 ......................... 17,647 24
State Tax proper, 1875.................... .. 6,173 12
Slate Tax proper, 1874......................... 90184
State Tax proper, 1873....................... .. 1,344 37
Slate Tax proper, 1872.......................... 589 93
State Tax proper, 1871 ......................... 7 50
State Tax proper, 1867........................ 156 81
Convention Tax ............................... 2 0 54
License Tax ........................... ...... 55,804 01
Auction Tax .................................. 952 36(
Criminal Prosecutions (costs).......... ....... 156 44
Real Estate Sales Tax .......................... 90 00
( enei ral State Fund ............................ 35 00
Redemption o' Lands ......................... 3,003 41
Sale ot Laws................................. 64 00
Comminr sions Account....................... 400 00-$228,673 90
General Sinking Fund and Interest Tax,1878.... $3,373 56
S' 1877.... 43,768 41
1876 .... 5,792 09
S 1875.... 1,512 95
1874.... 36387
S' 1873.... 360 95
"1872.... 385 97- $55,55780
Special Sinking Fund and Interest Tax, 1878.... 1,685 94
1877.... 22,110 69
1876.... 2,74344
S1875.... 616 64
1874.... 15779
S 1873.... 236 06
.. 1872.... 3 68- $27,55424
Common School Fund (Fines) ................... $3,44106
Asylum Commission Tax ........................ 26100

$315,488 00












WARRANTS Issu~D IN 1878.
For 1877 and previous years:
Jurors and Witnesses.........................$23,604 31
Contingent Expenses Supreme Court............. 501 72
Contingent expenses State .................... 334 94
Salaries Executive Department................. 4,883 35
Salaries Judicial Department................... 8,293 00
Printing .................................. 132 00
Repairs of Capitol............................. 3 62
Appropriation for Janitor at Capitol............ 6500
Expenses of Penitentiary ...................... 25 00
Expenses Collection of Revenue................ 24,475 99
C' lingient Fund for Superintendent of Public In-
.itriciion ................... ........... 40 00
Convryiint Prisoners to Pcnitentary ........ 870 55
Expenses Digest Laws of Floilda ............... 700 00
Scrip it '59 tfr Indian hostilities t '49 and int.. 31 82--$63,981:30
For 'li yeftr 1878 :
Jurors an'l W itiesses .......................... 15,79 00)
C'nitingent Expeinses Suprenie Co'ilu t ............ 1,500 00
Contiilin'nt Expenses State. ................... 1,515 :35
1 d rit -; Exi-cutive Deplarinnnt ................. 14,775 00
S Iulre i .lc icil ) iepartt iint ................... 24,780 00
Priniii. ...................................... 4998 25
Rlclp ir- o t Capitol ............................ 746 15
Appriprilation tor Watchliman at Ciaplilll ......... 408 00
Applirpri;ition for Janitor at Cap!itIl ............. 21 30
Pot MoIrtcin Examiinations. .................... 64 80
Maint>eni]c( e of Luinatics ...................... 15,807 44
Expenses of Penitentiary ...................... 2,07i 50
Expenliies Collection of RItveiue ............... 8,163 06
Cntingent Fund tor Superintendent of Public I n
st ruction ................. ................. 500 00
Coiinvtying Prisoners to Petiitilti;ry............ 4,514 53
Stalionery for Executive and Legislative Depart-
Im .n: ................... ................... 292 12
Exl pe se' I)igest Laws of Florida............... 500 00
ExIpen.si Bureau of Imitigration ............... 1,200 00-$97,93150

$161,91280
DIEFI(IENCY APPRi'OPRIATIONS.

The following appropriations are necessary under the follow-
ingt heas :


Font 1876.
i'or co tinin ent expenses Supreme Court ...................
For ctonveyin' prisoners to Penitentiary...................
[Por post mortem examinations ............. ............

Fro 1877.
j''or maintenance lunatics................................
For post mortem examinations............... ..............
'or salaries Executive Department (salary Lieut. Governor)..
jior jurors and witnesses-amount still outstanding..........


$7275
2,772 30
10070

$2,945 75

$6,324 57
7550
50000
2,517 13











For jniii i and wiinW IS ol r amount ovi -Jiia% I ... ... .... 9,005 4i
For conlinigenl expelunes Cilcuit Court ... ....... ... 1;00 00
FIor (t:(llliiL'( l exIpenses Sutlprei men ( )m' i ....1. ... 10 (it)

$18,828 C)
yolu 15'7.
Contingent expenses Suplreme Court .............. .. $556 28
For jurors and witnessess--amount oull;ndlin gi............... 17,500 00
Por salaries Executive Department salaryy Lienti. Governor).. 500 00
Por printing (including printing Sup. Court IRep'lt. $1,.1 50) 2,314 00
For F. 1). Pooser, Sheriff Marion Counti, lbr arrrsliing anai re-
turning a n 5(scllapj convict.......................... .. 90
For maintenance luinatis, amount overdlrawn, and loor monllih
of Deccnmber, 18i7 .................. ...... .. ...... 1, 7 28

$22,756 40
Making a total of $44,530 81, to which must be added siuch
amount as the Legislature may determine on for jury and wit-
ness' scrip outstanding prior to the 1st January, 1877. If tlie
amount recommended in another part of this report is adopted,
viz: $10,000, it will make the deficiency appropriations ~i,5-,-
3010 81.
Estimated appropriations necessary fr fiscal year I179:
For Salaries of the Executive Department ................. $18,000 00
For Salaries ot the Judicial Departnie t................... 33,078 00
For Clerk in Coilptroller's office.......................... 1,200 00
For Private Secretary to the Governor..................... 500 00
For Contingent Expenses ol the Supreme Court, including
salary of' Clerk and as Librarianl........................ 2,000 00
.For Janitor at Capitol .................................... 3. 00 00
For General Printing ind Advertising...................... ,000 00
For Jurors and Witnesses-under present law, $34,000-if
mileage is restored.......................... ....... 50,000 00
For Conveying Prisoners to Penitentiary ............... 5,000 00
For Expenses Assessing and Collecting Revenue........... 17,000 00
For Stationery for Executive Departet................... 500 00
For Post Mortem Examinations........................... 3 00 00
For Contingent Expenses Superintendent Public Instruction. 500 00
For W atchmen at Capilol ............................... 500 00
For 3Maintenance of Lunatics............................. 18,000 00
For Repairs of Capitol ........................... ....... 3,500 00
For Expenses Bureau of Immigration ..................... 1,500 00
For Expenses Legislature, upon basis ol the session of 1877,
lor session of 60 days................... ......... 65, 00 00
For Contingent Fund for State................ ......... 2,0000 00

$223,873 00
The estimate for expenses of the Legislature is based upon
the per diem paid members at the last session, which was $6,
and upon the increased number of members. This estimate
will be more or less as per diem and other expenses are in-
cr.eased or diminished.











Estimnted appropr'i;ilins ine,-. Fior Salaries Exv Hlc iv- l), I. ] imoin i ...................... ..$1.000 00
For Salaries .ju.tli i;l I),p.i',. inln ................. ....... :33,073 00
For Clerk in ('C m ptrollri', ,ltice. ... ...................... 1.200 01
For Private Secreary Ito tile (-ovI)\tro ...................... i00 0i
For Conlingenit Exp ises Sprene Coumirt, inchlini a-ilntarlirv o
C lerk ind a; Li n, ii ............... .. ............... 2,000 00
For janitorr :it C l. ............ .. ....... ........ 00 00
For G(Ine-r:l Prinlinigit iI .Xn Adv rtisi ".............. .. ... 5.000 00
For Turors and ; ,il l ...-s--.unher er>l. nt !;i, ,pM ,000-il
nileige r s r~eit)rcd. .. ................................. 50,000 00
For Co( nvvin .' Pri.sinr-. tIo I l.l tiary. .... ........ ... 5. 000 (0
For Ass.s ;sii"g and Collhc:tin HiC.ev.InuI ................... 17,001 00
For -)tltiotnl ry EI ( ver ive :lInl 1..'-il Itive Dep:rl ntiw l-. .... 1,000 0(
For Pol M orlteim E x:iiall lioii ................. ...... .. (00
For Co(, lingentl xpIIIs'm s Snpl. Pnhlic Instruclionl .......... 500 00
Fol WV til ino n ;i (C pii ol ............................. 00( ((
For IMailnllrniince' Lunatii(-. ............................ 20,000 (00
F ur I .ipaiiis Caplil)i l ................... .......... ....... 1 ,>0 0 :
For Cn illg l F i l r n t i li e i ................. ... 2,000 0(0
Foiir Exprns
lI NAT l'S.

Ill 1l70 the liuilbeir oti Lniiiat l.ics suiI)ort.el by tih State wa.
forty-tive, of' whom eight were then nainlt:liled ill asyllums o'
otliher States, at, ain a.g'rate alinnual expe-nse of' 432,200. Or;
the 2d Marcl, 1877, ano nit was passed aj>uropriatinig ,.'3,i300
for the repair, alteration .uLl construction f huiilihimins, &A., amiu
fio the indigent, iiisa:ti oft tih State. anld ,700 for tlie transfer
of' Lunllatics tilrei ill other Stattis to our own asylumll. In Juin
of 1877, as sooni as preparations could lhe mliadi, this traistfer
was Iaidlc.
SinIIc the tirst itof JaniiLtir, 1S 77, uninmty have been added tc
the lltillb)er then ill (car, taking one lihundredi :ind thirty-five
tiupportedl dturilg tile pl:s two years. Of this number thirteent
have di il alnil twetinty dischiarred cured, leaving one huu-
dred anll two now supported by tle State, of whom tity-five
are maintained at tlie ansylutl, and torty-seven are mainltainec
by the State in tlie care of their relatives or friends.
The total extwiene of Mai:ntemnance ot Luniatics for the past
three years has been respectively as follows :
For 1876 .............................. .............. $13,194 6'
For 1877, includingn rep;iirs, alltnirations, construction, Ar., iand
convyivyinl L niilinc Iromi other Shle-............. ....... 18,971 93
And for 1878......... ...... ............ 17.604 7S
These expenses are divided as follows:











FOR 1877.
Expenses at Asy ......................................................... $6,633 52
Transporting Lunatics........................................................ 574 10
TeansportingLunatics from other States.............................. 700 00
Repairs ....... ........................................ 2,723 13
Maintaining Lunatics in care of committees......................... 8,140 59

$18,971 34
FOR 1878.
Expenses at Asylum................ ..................................... $8,901 08
Transporting Linatics ...................................... 1,826 12
R epairs......... ........................................................... .... 88 45
Maiilitainingii Liinatics in handles coimmittees........ ............. (6,.40 84

$17,356 41
This amount shows the actual and specific expense for 1778.
The appropriation was overdrawn $*248.19, which amount is
asked for to cover warrants actnualliv ilrawnl.
The average individual cost in 1876 was 8270.1'2, a;id in
1878, i'185.)9.
A eficiiency appropriation under this head will )be necessary
for 1877 o(f ;6,524.57, and for 1878 of $1,797.20.
Unlike most demands against th, State, the claims for Lu-
natics will not admit of dellav olr p!st ponrc'llt, without greal,
hanislhip to them, and perhaps s additional expense to the State.
If the provision for then had to lb made on credit, the expense
woull be increased ; and if not made at all, they would of
course suffer. Under these circumist ances, the amount a)ppro-
priated bei iing exhausted, it was considered by the Governor and
Cabinet that an unexpended balance of appropriations for main-
tenallce (of the State Prison might with propriety be used for
Maintenance of Lunatics.
A summary ot expenditures and appropriations is as follows :
A deficiency appropriation in 1877 fbr 1876 alul pitvious years. $11,000 00
Appro>iriated in 1877 for that year................... ......... 7,000 00
for repairs ............................... :,000 00
tor 1878................................ 7,000 00
S '" or removing Lunailies ti om other States.. 700 00
Received from Commlission Tax in 1877 .................... 47 00
Received from Commission Tlix in 1878 .................... 261 00
Transferred trom unexpended balance ot a~-propriation for State
Prison in 1877........................... .............. 1,628 00
Same in 1878............................................ 5,923 50
Received from Luke Eustis Railroad ......................... 2,313 32

$39,152 82
Against which the following warrants were drawn:










n 177. .................... ................... $232,079 04
n 14876 ........ .................... ........... 15,807 44
And tdr a deficiency in appropriation for conveying
prisoners to Penitentiary..................... 1,514 53-$39.401 91
ediuct appropriations, &c., as above............. 39,152 82
$ 248 19
Leaving a balance of $248.19 as a deficiency for 1878, which
Included in the amount asked for in the deficiency for that
ear, as also the amount of $1,549.01, being the sum required for
,iie month of December.
.TIU1ORS AND WITNESSES.
Inl the report from this office for the fiscal year ending 31st
)eer. mber. 1873, Comptroller Cowgill stated that there was
Ien iulstanding Juror and State \Witness Scrip aimoui6tingI to
7!9,154 .(1), hut no reference to this debt was male iln any sui-
-.Aniileint report.
!)iirini,, the fiscal year 1877, there was paid for Jiry and
illnesss Scrip. as follows :
',- cripi, is-. prior to ilir 1-t Januairv, 1877............. $45,648. .
', i. -.IIIK, ,l.~i ti' l y.'ar 1878 .......................... 2,534.7;
$48,182.6(;
hr'e i .still o:;;tsl:ni dillg, ;is sh ii, t'irif i i careful -xa.iini alion
,1 Il" rIcorI.l o! tIIs office, of .nror anil W irliies Sc:ip) i.
-,,'d prl .r l> .Lt:lan ry 1, 1877.... .... ................. 44,706 15
til ~kir. ........... ............... .... 3 .988.80
S' floating deblet which had not been reported, ;and which e h.
Present administration has had to provide for.
.Jurv and Witness Certihicates are, by law, receivable for
taxes byv Collectors of Revenue, and of course the Tre.asurer
:is to receive them from Collectors in settlement of their nc-
ounts upon warrants from this office.
The act of March 3, 1877, appropriated $50,000.00 for ex-
penses of jurors and witnesses for the year 1877, but as my
predecessorr had not asked for any appropriation, except the
S.7.5374.31 to cover warrants he had actually drawn, there was
:onre made for the scrip outstanding on the 1st January, 1877;
:.o that the $50,000 appropriated for 1877 was consumedi to the
extent of $45,647.89, in paying Jury and Witness Certificates
outstanding for 1876 and previous years, leaving only $4,352.11
available for the scrip of 1877.
The appropriations and warrants drawn in 1877 and 1878 are
as follows :
Appropriation for 1877............................ ....... $50,000.00
Appropriation for 1878 ......... ... ..................... ... ...... 40,000.00
$90,000.00








A











Warrants drawn in 1877 for scrip of 1876 and previ-
ous years. .................. ................ $45,647.89
For scrip of 1877 ............................. 13,984.21-$59,632.',
Warrants drawn in 1878for 1876 ;.nd previous years 2,534.76
For 1877...................................... 21,069.55
For 187 ...................................... 15,769.00- 39,373.3'

$99,005.41
Deduct appropriations .............. .............. 90,000.0%

$9,005.41
Leaving $9,005.41, for which warrants have been drawn in
favor of Collectors of Revenue in payment of taxes.
As before stated, there is still outstanding $44,706.15 of Jury
and Witness Scrip issued prior to the 1st January, 1877. From
the small amount of this class of scrip that has been presented
during the past year, I think it very probable that a very large
portion of it may never be presented, and I would respectfully
suggest that a separate appropriation of $10,000 be made to
meet such as may come into the treasury, and, if this should be
exhausted, that no more be paid until the Legislature assem-
bles again.
There is still outstanding-
Of certificates issued in 1877........ ..................... $ 2,517.32
Issued in 1878* ................. ........................ 17,500.00
And for 1876 as above................................... 44,706.15

$64,723.67
The appropriations now asked for are-
For deficiency of 1877 and 1878........................... $9,005.41
For balance of 1877................. ................... 2,517.52
For balance of 1878 ....................................... 17,500.00
And for 1876 and previous years say................... .... 10,000.00

$39,022.93
The amount of Jury and Witness Certificates issued by the
several counties for the past four years respectively, is as fol-
lows:
For 1875..................... .... ........................ $52,989.68
For 1876 ................................................ 65,600.50
For 1877......................................... .......... 37,560.98
For 1878*.................................... ...... 33,269.00
The decrease in this expense is accounted for, not, perhaps,
by the fewer number of jurymen or witnesses attending or the
length of service, but from the reduction of the per diem al-

*For the Fall term of the court for Brevard, Duval, Monroe, Orange,
Putnam and St. Johns no reports have been received, and the amount es-
timated as issued for the Fall Terms has been taken from the Spring
Terms of the court, and may vary slightly either way.











ci\ed them from al.'.25 to $1, and the act of the last Legisla-
:iarc stopping the allowance for mileage. Under the old pay
:i.'d allowance, the issue for 1877 would have been $6:i,759.4:;,
'rid for 1878, 858,394.-45.
It has been suggested that the discontinuance of the allow-
t:,ce of mileage by the last Legislature was probably an over-
".-iht, :inid that it would be restored. For the guidance of the
legislature should they desire to allow mileage hereafter, I
:.ave examined the reports from the several counties for the
'-reing Term of 1876, this being taken as a safe test. The
i:l'tage allowed at that time was k.8,404.10, which would be
I;',8S.20 for tlthe year.
It was not ascertained that the act of 1877 repealed the for-
icr law allowing mileage tn jurors and witnesses until late in
:L c spring, and after the Spring Term of the court had been
;eld in many of the counties, so that the Clerks in issuing cer-
: icates had included mileage. On the 1st June, 1877, Iissued
Circular embracing the opinion of the Attorney-(eneral, and
i'ectirng that no mileage be allowed. In the meantime, how-
.<, Collectors of llev nuel had received many of these certifi-
;:to, with t'.c allowance ofi mileage. This was not allowed to
:nm in receiving the scrip for their tax collections, and they
.aV applt t r the Legislature for relief, which I should think
it ju.;t and proper under the circumstances.
Thle ct, of March 7, 1 77, prescribing the dispositioi of the
nds unr-dleeried for preN i.ois years, places thic' irnal sale in
::rge ,of thle County Conmmissioners.
Inquirie-s have been imadie b1y one of the counties of the Coilp-
iler t.he mode d' compensation for bringing the. e :lands
r to market ; and I would surg'est that some legislation he had
s. :hi' sbl)ict. and a mIllei more explicitly defined by which the
:uvpTe oI 'tie law carn c he carried out.
'2tlu tion have arisen, ill correspondence witu tihe office, ;ai
the liai'.itv of steamer,- and vessels plying in our waters to
; taxed. The ownership of certain steamers has been claimed
I.- 'i-ting .i: ll their State,, and yet as they have liied for regu-
a: jperiod- in the rivers of Florida, and have done business
i h:;:u t.hi State (as distinguished from steamers lying bctcctti
tf in Se t tLer States and, our ports), officers have claimed the
.; unde:;- letion :1 of the act, chapter 1,907. Tie owners of
s.,' -teamer:' have ianswere, that tile ownership in another
-ta,t,, in which they allege that the tax is paid on them, e\-
,.;t- t ie irolperty, eve undller the very construction which
: uiv b~ gi ; .n to the sectioil affirming the liability of boat
A.ii. v t,-si- whlethler at homIee oir' (roacd" to taxation as per-
.al pro'i.-ry owned in Florida.
al.n t questioni lha arisrn nas to whether: l;nrs in steaim-












ers plying in our waters are liable to the license tax for retail-
ing liquors ; and if so, in what county the license may be due-
or exacted.
Special legal provision on these subjects might increase thi-
revenue from a legitimate source, and relieve officers and own-
ers of property from contention, by merely placing the con-
struction of the law beyond question.
Some difference of opinion has existed as to whether the law
requiring licenses for certain occupations therein mentioned ii,
to be construed as meaning that such State license is collectabll
in each and every county where the business of a party may te
conducted; or whether the State license being paid in oii,
county, entitles the holder to conduct his business in an\
county in the State. It is understood that construction, o!
the law heretofore given were to the former effect, and the in-
struction of Comptrollers was in conformity thereto, even t
the ext ent that each separate business or occupation, even in
t1he sa:nl t)owll or county, should pay a separate State lictu se.
iThe question having been frequently presented to the p]resiel:
Comptroller, the opinion of the Attorney Gelneral was oltailned.
and it is to the effect that but one State license is requir, l:
but that parties are liable to a separate county lic-ense in al'i
county wherein they may conduct a business. In replyto in-
quiries since made to the Comptroller, answers have been giver
in aecorldanlce with this opinion. If the construction ll
the law is open to any doubt on this point, I respectfully sug-
gest that the doubt be removed by more explicit legislation.
In cases where licenses have been demanded 'under the third
clause of section 11, chapter 1,976, for selling liquors, they
have been refused on tile ground that the liquids sold are a die
cated, not included in the term spirituous liquors," but being
imported and sold as medicinal drinks, with other goods ii
stock, they are not comprehended under the liquor li eise
law. A similar objectionn has been recently made, in reference
to medicated liquors, to the payment of the Illited States
license tax, adll upon the same being submitted to theD)ep; -
menlt, it was decided that the class of liquors referred to war.
liable to the United States revenue tax.
So, also, objection has been made to paying license for selling
bottled malt liquors coming in cases, such as ale and porter,
(usually sold in what are known as pint bottles,) and to paying
the retail license for selling in "quantities less than a quart,"
when, although sold by the bottle, the bottles do not contain a
quart. From doubts on these points, the collectors are fre-
quently restrained from collecting licenses, and the revenue, i-
properly collectable in such cases, is curtailed. On the other
hand, where liquors are sold in this manner without paying











license, complaints are made by regular liquor dealers, who pay
the wholesale or retail license, that their business is interfered
with by parties who they think should be equally taxed with
themselves.
In some instances insurance agents have claimed that, having
their offices located in one county, in which they pay the State
license, they are allowed the privilege of sending deputies to
any other counties to can vass for business, who forward to the
regular agent the names of parties whose insurance they have
secured, and the policies being issued by the stationary agent,
these deputies are exempt from the operation of the section re-
quiring the license. This is met by complaints made by regu-
lar agents of other companies, that tlie business of the locality
for which they have obtained special license is interfered with,
and that, in their protection, licenses should be required from
the deputies or canvassers mentionedl. In one case which has
been brought to the attention of the Comptroller, a can vasser
was represented as seeking to take orders for insurance for a
company in another State, having no fixed agency in Florida,
by which lie was not only evading the State license required to
be paid directly to the treasury, but seeking to do business
without paying any license at all, on the ground that lie was
not an insurance agent in thle sense inltelded by the law. This
seemed so clear an instance of a purpose to derive a profit from
doing business in Florida without contributing to the legal re-
venues exacted from citizens conducting a legitimate business
in the State, there could be no other reply than that the party
was doing business contrary to law. The fact simply indicates
that to protect the revenue derivable under the law from such
sources, its language should, if possible, be made unmistakable
to local officers having the collection of the revenue in charge.
Although the sixth clause of section 11 (of the act, chapter 1976,
referring to auctioneers, seems explicit, yet the fact is apparent,
from the small amount of auction taxes reported, that full
reports of sales, as contemplated by the law, are not
made from all the counties of the State, although only the
small amount of one-half of one per cent. on the gross amount
of sales is required. Auctioneers seem to forget that this tax may
be properly chargeable as expenses on the goods sold, and is
in no way a tax upon themselves or their occupation; and the
license upon auctioneers is only $5. From general agents
for the sale of lands little or no tax is collected, it being re-
sisted upon the ground, among others, that as the law requires
the tax from "auctioneers and general agents for the sale of
lands," an agent who is not an auctioneer is exempt.
In more than one instance, parties selling fruits and vege-
tables and plantation products have claimed exemption from











license under the proviso of the ninth clause of the same sec-
tion, although they opened such products in a store, claiming
that their goods were vegetables and plantation products "
grown in the State, within the meaning and intent of the pro-
viso. Collectors have had difficulties on this point in endea or-
ing to collect licenses from parties referred to as "store-
keepers."
A question has been raised as to the construction of the
eleventh clause of same section, requiring licenses from exprew
companies, from the demand of Collectors for license in cases
where an agency is proposed to le loatid in cities or towns"
of a population lhes than one thousand inhabitants, tile douln
existing as to the meaning of the words cities s and towns.
The provisions of sections J12, I; and 14, of the act 197(i, re-
quiring license moneys to be collected by the Collectors, ani
the licenses to be issued by the clerk, and reported inuarterly
to the Complutroller, lhae not been followed fully since the en-
actment of the law, amd thus Ili cheek intended by such re-
ports has not been preserved. As here is a penalty attachinii
to a failure 1o conduct a business without having a license. ,
every effort will e, made to have the Iliv enforced.
Positive legislation is surgestcd to secure the collection o,
she poll-tax, which falls far short of thli amount which shouht
be voluntarily paid, instead of its collection being enforced.
Circulars and letters have been sent to Asscssors calling a:-
tention to great imperfectlions in tie iuescript.ions 'of property
assessed, and Collectors have been instructedI not to oirer tor
iale property under such loose descriptions. lIy this practice,
expenses have rbeeni incurred forl that which produces no re\ -
enue to the State. Sinee the circuhar t,, ofthicers n this rsuibje
was sent, a marked improvement has ben made in the matter
of describing property. For thie sain reason lthatl the Collp-
;roller is required to examine lthe sx,--iient rolls to ascertain
"inaccuracies of calculation,'" it is proper to a.scertain nlegli-
gence of description, and to disallow c'on riissions where suci
negligence is apparent. This should ie authorized ty law.
In some of the counties, lands \\ ich were in f'orner ceatr
rold to thie State, have been re-ass'esed ainds *,ol again. ThI
present Comptroller issued a circiilhr to (',llectors nol to i'i'
inch lands as were re-assessed, iin 77. and sinie that time ino
,.ales of such lands have taken pnte. I nler tlht law of IS77.
providing a mode of redeemingg nchl land to, .January 1-t,
<87R, th fact that they had nt been riassesd in tlleinter-
ial sinee their sale did not exempt th cn from taxation, for that,
aw provided for tBe tx for tie i e ilteri\ eiing years to Ie cliargeoi
.a the surrender of tihe State certific m'. The il sIuject Io' tih










- -assessment of the lands referred to, might, with advantage,
receive the careful attention of the Legislature.
As the Attorney-General will give such attention to the pe'-
fj:'tioon of tile revenue Laws as may be necessary, and by this
means co-operate with the Legislature in rendering them more
efficient, and as the collection of the revenue should go hand il
hand with any lcuctioi of taxation which the Legislature
may i.ake, the preceding points in which difficulties are indi-
cated in the way of Collectors discharging their duties are
respectfully called to the attention of the Legislature, in hope
thev wv.ill contribute to tile good results of an effective colloc-
tion of the re\ enie without increasing public burdens.
To facilitate the business of this office, I would respectfully
S:commuend to the Legislature, through the Governor, that the
Comptroller 'e :inthorized to employ another assistant in the
nftice, more especially as a book-keeper, who will have such time
as to enable him carefully to keep the counts with the Collect-
cris and other officers, that Imonthly statements may be sent to
i ihem as to the condition of their accounts, and that such a read
:-.clertailliinlt Pnmai be malde of them that such statements ma<
t. l furnished in !i. -av. or at any other time, without delay.
Sis tle 1 ni : : of the ('omptro'ller that in toriiier years, a;
; Ii his experience now, the pressure of work on the office
I cesitaltes the c'erk heretofore provided to disch:irge his duties*
:1t c(hilnce oppol'rt,':ities, and in this way thie interests of tile State
:ull thie punl)lic ha, e been impaired. To give successful attention
< the relquirelmelt ,f the office, the daily correspondence, the ex-
!:tinl:tiiol 'f i ur';r and witness' scrip, the filling of warrants, the
compliance with Irequests tor intormaltion from other State offices,
the lit'erent memoranda pertainilg' to accounts ,A hiehl should be
(.it ill mir .ioks, an the book-keepinu "It the office proper,
institute ai, :Imt':1 t of lalior which should he classified, and
which would reluire' thle -ervices of three personls, llthrough tw
i.ual business hours of thle day, to discharge it with advantage
t thll State. Compared with tile mere expense of another assist-
ilnt in tile office, tilhe saving to tile State, it the e'renter prompt-
'ess with which aettleenlt- witil officers would 1i secured.
Would be vastly v i'proportionate inl the largeness of its amount.
): this I a:n coute;'p eating a share of tile routine duty being
done by the Con, troller, except at such times as le may be called
t ) meetings of thi Boards of which he is a member, or by other
duties out of 1;i, oeice. I' it is supposed t hal the business of
the (Conpltrollrc.'- office c0:11 he conducted with lle same force
which hlas bee1 n Iiroviled for it tir years, we shut our eyes to
ti;e increasing population :id pr-oert'1 oftthe Slat thrSt tr ate which
(,ir revenue iS to 'i. derived.
?A









18

The redemption of lands sold to the State, of itself occclpie.-
a large share of time of the office.
The careful examination of the tax-looks, to see that c:alcula-
tions, as required by law, has been Ir'operly made, and propulrie
correctly described, also requires tine and attention, whichl
could be profitably given by additional assistance to the office,
in reference to more careful assessments and the increase of t e
revenue.
Respectfuily submitted.
(C. )DREW, Comphtrollet,.








Value of Property, witlh Gross anid Net .AnllOiit 'axes A.set'1 .cd uinlldr I edticii -. inade l) the GovOlernor, for the lear
1878, tullh Amnount of Liren'lii iandl Auction Tax Recelved )Driinrl the Y ar.


AL
IiA
11A
HR

CA
CO
CL
I I
ES
FR
GA
Ill
HIE
HA
$1.F
JA
J E
LE

LII
LA
M
AH
M.'
NA
OR
PO
PI
SI:
SU

SA
ST
TA
VO
W.
WA


.-,..../ G-ROSS .ASSESSSn6/EN TTr
tiesTIE. o, of ----- -- -- -
Pitoper /y. i alttl r"',', 1, .s Fol otI '']*s7' h'" ha ,'' ,/ 2} ,/', t,*i ,
.ACHLA... .T 1,5011,3 30 7 12 .S ..3.001) ), 1 .5111..35 1,.1..35 8 1,5-l'.3
KER ..... 174.5,4 ,7.3.2 341.31 3; I i5 17! l' :,. I s
ADFOI{I ..... 149,457 3.47 2 !2 1 49.46 6l .4. ),,-15 15
EVARD ...... .35,111 1.1'0.3 476 22 *28". 1 23 11 2.1431 4
LHOUN ....... 114,130 570.i5 -2 21, I- 1.1 114.1: 1,027.1
LUM BIIA..... 21..912 .100.5 1.643.S.3, il2.91 .1 7,37.2
\Y ............ 3 W .j 2 9 1. 61.3:1 ll.li ;
'VAL, .... ... 4 34, 40 .l4' 2 12.2 (4 1 6 1 lU i i I l 1.
.D E ... .. '2 ,)3 11 li.-17
CAM BIA .. I 1 9'l ',t33 3 71 17 1 2lit ;.3 1.!,tl l:; I, ','
ANLKLIN. 197.3i 8 .N.2 1: 3 7 I i ,
DS )EN ..... 7111,55 -3 3: 2.7; 1.4 1.11 "111.: lI G.! U I
LLSBO(I() ... i S !SS : 3,111 15 1,`. 15.'i I;';22.S I I" I ,(;lit; II
RINANIO .... 3>,750 1'11, 71i7 ;s 7 5. 37,17l;
)LM ES ......... I 31i 411.1 l l .t I so.:f .:3 ,7 |n
M3ILTON. .. 1 1,572' 17.S1 1, 0! 11 57 1 1! 1:,i 1i 1
CK SO N ....... S 1, i .7'-2.. 1 ,'7,4 .!r12 ,I .-I ',1 i1. i ; s (
FF ERSON .... 1.441. 17' 7,122,:;1; -I s 1,121 1 1.1,';1. 1 12.s '
VY .......... 60%3?.i 3." 11.70 1.-1, I I 1 A I
KON ...... 1,';73 .003 >. iI:7 31 3 I l | 1, 1 1 -.01 .
IERTY ........ 1 7. 11 6 .81 1.1 :
FAYETTE ... 1q5,31 971.71i 311.7,101 195.2,5 1!)5. ;3 I .
RION ........ 103I,1q.i 5 .158. :1.3 1 l : 31 4;s '
NR OE ...... 14.'.:1! 6'. 1 .7 .1; I ..1 4 1 9:!1N' 1 14' '
.A ISON ...... 1.0ii' 6.320) I, 5 .72 12 1 .'i.< il
\NATE. E ..... 5153,71 2.575. 3 1',0 .0.14 515" 7 .1 ; 4. I;
SSAU ......... 1.071 15,71 .14 2 140. 7 1 17 1 I I 4- 'I iS|
,AN GE ........ 1,135.-14: 1 15,77.1 2 2 1.701,1 1,13.-).4.- 1. 13.-) 1 ,21!
LK .......... .. 31,731 1513.ti; 17. v S .73 : l, 2 ,71s
'TNAM .... 1. l03S,!l50 5 2>.77 0I 1 s 13 1 IS : '5' 1.9
\VANNEE..... 421,:!( 2,111.ll 81S.7; 131.:3 1321.:> 3-; '
M TER ..... ... I 41 il 2 433.103 3.21 :. 2 1 s; l'3;.:,
NTA ROSA... 1i,32 3 3 lli.6j 1.32313 6 litil,:i32 Gli1 .!1',
. JOHN'S ...... 7"1 ;32 3.97I 7 .3 1 l !4 7 1r1
YLOR ... ... 10S.2117 541 ('3 3216i.12 101.3:2s li(s.320 "!:;'
LUSIA........ 3t,71 3.6 3 5 1.177.12 1 ; .11 N. 11 4.s is::
ALTON ........ 20.17, 1 ],100 10 ;31 20 17, 31) 1; 1 Is .,
\SHINGTON... 271,17S 1,355..s!I 5r12.335 271,17 271. 1: 2 110.5
iKULLA ...... '1 i '5 St1 2 35i.11 1; .1ii I .I 1J.;l0 3i

$2' 1.227 14 ',3I ll7'.' 4 5s. 3.44 ,2 1.17 4 3.1 l.1471.1' "Ii42,3..40 (3


S ', ,


35 12.! 'D 'l1
s 1.311 n
1 5.3" l..31
o 1,,31 43
S 82 4. 1;


I1 3:I 11,21 1






1 .; I;. ;"1
1 11 2I
421''


I 1 '5'1





iN 1.3' 3 .'; l
1 1.2.' 3 l l




' 3.1 1' 1'1
1 .201 ';

4 11.'.
, 1'2'.55.3

3



' 1 7.1 1 I. :
, 14,13 :;4
8 "1.114 244


ls 1t" ;: U ;


\,'i/ni4 ('I,4!d/ 1 t'>U4l ,/ (o 1nty Totbil
',. I'/' ,. SNhool. C, S i /l. o"'u. y


1. 5.6. >7



242.U65
1,5ii5,00


:1 43il1 11 .


3H. I1III
12.6.5.10
.'li2 12
l .l n .l l
310.00
.3:15
'31,11.011
31. I I I'4










3,3 3III
1 .1 1l 1n
1. '11'11 1


1. 44444




5154 l.


32 31:0



t9.97>11


7411i. 5
235.15
,1.14.13
S1. I4 05


3. 7 6li5
1,7,0.5






1,3 1119 ;



. 1 .1 310


2 2, '7:15
S ',211.3

















. 1.413.1

1 1. '. 5.1I


436.704
1,634 05
4952.44
114-13
2,41)6 79

21IS'. I3




1 6ll.1,

2 112.'01




,0511 69

51.155.1

3.30,.12
53.04 1 :1.


973.77
5.1;>.I0


8. 171;3. 14
1,0 011

512 '15
3. .11. II






>11.7 7
'41.ti3 .


4,500 715 i1.41-.50
534 01 1.'16.234
1.954.23 i ,6.9.46
714.33 2,030.S3
343.314 1,144.17
3.4tih.7! l 9.i94.13
.. 1.4 2.21,
1.1 ';4 14 1 iI ll491.1~1
-7.81 246.70
..... 1'l.425.3(1
0919.004
.57,111.93
1,1 S.35 5,3T8.25's
... 31,730 33
... 1.929.t0
7.1"2".': I 4,.173.51
1.321. s, 7,794,07
5,s,].;l 19.;l4 .]4
...... 1,4 '3 .01

1,547.52 12.0 1.9S
... .. 1 1.-14 38
',.511: 42,1,40.34
1. 30: 111 3, 1.49
2.6S7.3l. 13,44li13.40
32,3S.71, 11,'90.73
.... ; i 1.51 9


2.314.115 ,7169.1 i
5.111 S.397.10J
379.91 2,410.79
1,119.15 li,414.30
... 1,625 $8
...'... 1.416 17
-31.l l 3l5,91.66


,2 16' 17,,,r, '04 ,1`:1.40. :,31 6,,355510 S;4,,41 .40 4


















BALANCES DUE BY REVENUE OFFICEIIS.


i reported in Accorda ne wi)td/h N ction' 1, Art 21s.t l'ebt(r-i,
S-;7-C('hapter 208o. Laws f .Florih .


L, Il explanation ol' these bal;lance-, see tirst page f (Collptrolleri,
report.


ESCAMBIA (C'rNTY.
.. B. liheelock, Revenue Collector.
Revenue, 1S7; ............. ...... ;$7,l ti.S
Sinking Fund and Interest Ta ................. ,7.
School......... ................. ....... 2,2 4.
L license. ......................................... 180.00
A auction T ax ....................................... .1 --$1 ..5.'.
. N. Croombs, Sheriff:
Fines, I74 ................... ............ ...... ..... 235.
tiarry C. Campbell, Sheriff.
Fines, I2i; ..................... ........ ......... .ill.00

iuniel WilliLas, Reveniie (Collectoi.
Stiat. Tax, ISi7........................ ..,l'
S. R. Paine, Sheriffl
Fine.- ......... ............ ....... 101 .1:0
orge S. Wells, Sheriff.
F ine ...... ........ ..... ...... ... .. ....... ... .. 31.0
Ulaiill ii:ainst A. B. Wheelocnk, RIeveie Collector, etlcl Io \V. }1. Alilt(,I
,tate Attrrneuy, February 10, IS;S.
Claim adiin-t Daniel W\illiamn-, li',inu (Collr etlr. -iiint to \V. I1. Milton.
;fate Attorn.y, iJunte 11, I 8.
Claim ariiinit E.. RI. Paine, Shlieritl. culi it \W. II. Milton, State Alitorine,
April 26, 1I7s.
Bondsmen oi A. i. Wheeloek : A. C. Blount, E. Hlaiine, E. Chadwick, .IAs.
;. Kenny, .lames '. tPettcrsen, I. A. Stearns, .lohn )Unln, .John Sunday, 8. II.
crimlar, *lacob Kahn.
Second Bond of A. 1. Wheelock: John Iunn, Jacob Kahn, Z. IElijah, E.
itaines, A. .1. Parlin. Charles C. Balkley, 1:. A. Stearus, W. W. (art, ceorge
Jolly, U. Lickaul, A. C. Blount.
Bondsmen of lDinicl Williams: W J. \illiais, Dillon Jordan.
SANTA 1ROSA COUNTY,
John Il' butler Sheritf' and Revenue Collector.
State Tax proper, 1874............................ ;,H29.3
Sinking Fund and Interest T'x-. ................. 2, t7l,4s
school Fund. ............................. ..... 5.89.;
L iccuses ......................... ................ 21.74
F in es.......................... .................... 17.80 .
W J Armistead. Revenue Collector.
Sta:t Tax. 1S.6 ................. ....... ......... I. 0.3 4












Ch dmaga;inst Johnu W Butler, Sheriffand Revenue Collector, and W JArm
ltead, Revenue Collector, sent to W 1t Milton, State Attorney, Feb'y 19, 187,1
Bondsmen of John W Butler: George Marquis, Francis Jernigan, Wmu .
Gaines, W D .1 Collin W W Potter, Samuel Rushing.
Bondsmen of V .J Armltead : Samuel l'.iad'n, M MeMillan M N Snowd' n,
A A Fleming.
WASHINGTON COUNTY.
(;W Cook, Revenue Collector.
Revenue, c 7:. ..................................... $
Claim against (GW C ook, Revenue Collector, sent to WV H Millon, State At
: rney, lune 29, 18 S.
Bondsmen of George W Cook : Samuel Gainer, Annus McMillan.
HOLMES COUNTY.
Daniel .1 Brownell, Revenue Collecdor.
Revenue 1,9i and '70. ............. .............. $ 92.
Sinking Fund and Interest Taxes................... 111.49
Scho l .. ........................................ 111.49
l.ieenses...................... ... .............. .. 0.00-- 1,225.,2
Claim against 1) J Bromwell, Revenue Collector, sent to VW H Milton, State
Attorney, August 14, IS;S.
Bondsmen of Daniel J lBrow.nell: .ohn A Vi:ughl, Martin W\ Britt, James T'
tioehlela, Samuel P. Sellars.
Second Bond of Daniel J. Brownell: Joli A Vaughn, Samuel P Sellars, Jobn
C Blackmore, Martin W Britt.
,IACKSON COUNTY.
F'M Carter, Shcriff.
Fines .............................. ... $..$404.00
Homer Bryan, Revenue Collector.
Revenue, 1867 and '('. .............................. .$5,7(i.327
Licenses .. .................................. .... 113.00
Convention 'lax .......... ......... ...... ....... ,li)1..4- $7,5t7. 1
John WV King, Sherilf.
F ines........................ ...................
Tohn Finlayson, Sherit.t
F i es ................... ..... .................. 372. 1
-. C Banneriuan, Revenue Collector. In Judgnment.
State Tax proper, 1S;0 and 1S71................... iS;..58S
General Sinking Fund, 1870 and 171 ............... 14:.SS
Special Sinking Fund, 1870 and 1I71................ :467.(:;
School Fund Tax, 1S70 and 1T71 .................... 511.46- $~10..t
Claim against lHomer Brian, R\evnue Collector, and JTohn W King, Sheril'
sent to WV H Milton, State Attorn \...,.-1 .2, 12878.
Claim against John Finlayson, I. ..,i ..i to W II Milton, State Altorn',
Nov. 18, Is78.
Bondsmen of Iomer Bryan : HIoratio Jcnlins,r, 1 r, W Purman, C M Hamil
:on, W HI Gleason, FA Dockray, E M Chcney.
Bondsmen of J C lBainicrmali : R C Anderson, John ( Croniartic, C W BHi
nerman.
FRANKLIN COT'NTY.
A VW Iunter, Sherill and Revenue Collector.
State Tax proper, 1'i~ ........................... $5,.52i.s5
Auction Tax ................................... .. 2.029.5
Fines ..................... ... ................ .33..27- $8,10').57
Bondsmen of A W Huntter: .T MG Hunter F M Brynn.













SU WANNEE COUNTY.
' WV Allen, Rexenue Collector.
Revenue P 71-2-:4-4. .... ....................... $8580 'i
Sinking Fund and Interest Taxes ................ -5 51
School Fund .. ................ ............... 402 ;;1
Fines, V ............. ..................... 3 70- 1,75 I.
'ohn H Baker, Sherill'.
Fines ................... .............. .......... 263 55- 2i 55
W I) Green, Sheriff.
Fines ............................. ........... 1,0'0 00.
Licenses .................. .. .. ... ... ... 200 (00- I,20 0(F
i W IHick, Sheritf.
Fines ................... ....... ................. 352 00- 352
Claim against G W Allen, Revenue Collector, sent to E J Vann, rtatc Attor-
ney, February 19, 1';S.
Claim. against John II Baker, Sherift, sent to E J V.1un, State Attorney,June
29, 1S7S
Claiins against W D Green, Sheriff, and S W Hicks, Sherifl, sent to E .1
Vann, State Attorney, Augu.t 22, 1Sis.
Bondsmen of Geo \V Allen: S Bird, Janleb llendrix. T T Hurst, A Mills, N
Il Gaylard, ,John W Rice, I L Hodges, S M Martin, IW L Flowers, 'W I Bethen.

TAYLOR COUNTY.
S11 Wilder, Sherill'
Fines, 1872........ ....................... ..5.. 5 41;
SA J ('ruce, Sheritt.
Fines, 1 ,4 ................... .... ................ 1 25
LAFAYETTE COUNTY.
S W Grant, Sheriti.
Fines, 1S. ....................................... $115 00
W I) Sears, Sheritf.
Fines, 1 3 ....... ............ .................. 65 00
DUVAL COUNTY.
1',rter Jones, Hlvenllue Collector.
Revenue 1870-1-2-:3-4.............................. 1,953 41
Sinking Fund and Interest Taxes .......... ....... S17 43
School Taxes .................. ... .............. 262 71
Auction Tax ................. ................. 100 01- .3,133.
.ohin 1J Montth, Revenue Collector.
State Tax proper 1l 72 ............................. :3,2 3 17
Sinking Fund and Interest Taxe ......... ...... 2,487 39i- 5,750 5.i
John S Driggs, Sheriti.
Fines ............................... ........ .....5 5
Claims Hgainst Peter Jones, Revenue Collector, John J Montth, Reveune
Collector, and John S Driiggs, Sheriffl sent to S. Y. Finley, State Attorney.
\August 26, 1S78.
Bondsmen of John J Montth : C II Pearce, W II Christy, D M MeGinuiss.
Bondsmen of Peter Jones: Sherman Conant, David Petty, J L Requa, John
S Saurmmis, Mathew Mahoney, A B Camphell, J C Huff, Robt M Chafer, W 11
Avery, AA Knight, J D Bucky, M II Alberger, Chas L Mather, E M Cheney,
J. H Durkee, J B Togni, James B C Drew, Myrou L Mickles, J D Mitchell, Thos
S Eells.













( 1,.\ (I1 N'TY.


RiliaViIIU Wd'6l; d, NcO41 -,
Ruv(.1lue: IS% iold 1"'61i ... ....... ............... $,,4 )


'atu Tax Iproper 1' 0-11--,2....................... z*'.
6iiikin' Funid anid hitcrcli 1ixl .. .......... 1,- 4
liool Fundol Ta'.... l2 4 I '2' .
ClJaim,, sent, to6. Y. I in~3, Aunul 8,
lBond-.uuivn of' WVii 11 Wilsoui: K 1; Dici vs, Wnt~ K Rot
Bonddlien oldJ \V atldlkaiu : Ii k,o Ilisb \V T Mo~leucc, hIi. Tlylol, W t
bohllt, \Wil Rcpirlter, \WiI \llWit, \WilIinin Binli-, .1 NI B iutolt.
Seconit Boud: W I' Mlicl). Jo-p B,,0uri duno- A.\udr,, XXIiIIe-
W~i B,. Otitt, J \V liuoIm. U
EIIW I-(IM C1 OUNTYV

1,1iaiil Brown, Ivlcnio Il ,ci"


Tax prop( 1'.""" I1. i ........ ... ..-.. ... ... $ :;: 0
m kitlg Fund T1 : i1 c .... ... ............ ........ I1
School Takxc ...)4 ~ l.......... .. .. ....... 2046 ,,414



6(atc Tr ix proper IS76 ...... ..- .... ............... ll- 2 1j


Glliti. ia:ltilt llhiii Brm\ ii .iwlI 1B Fj, uckcr, Jl iTtli ()ollcrOis, Sent
S Y FinlclN State Attmrtnv .\l.lI.,t :!, 17S.

Boud-iinetn ot But11 E Tuckt. Joih IDatI, J N.1 XJohlt M 1. XIMKiminI


J 1i) Ta`:IIInchllill,.ellii S C Jo N(ll(
) c cll S: ................ ............ ....... l T,: i:I
ilevitict llid 111 1 72 vrc `l ... . .... 1 '!l T 4
,.clhoITi 'ax......... 424
.A uction T o ................... I ....... IS 7- 2.
.XinunizII IcriitidcY. Slell.z
Fin . ............... ...................
tlaitn i_,in~ Jut 1) Tanniiuehill, Rex ejj OliccIr mm .0 Alonz,'o llciumandil.,
Sheriff, sel to S~ Y Fitil~v A -.1 tforuim8 FeItitati) 19, lT
IBolietnIu (ml fJ miIw. 1) Tallmi il : II-niry A XijlmjnIs. I Iroisoii, Jr, GIv,

NA I.A (MINTY.

N-rinit13m rowilC( t-, Evvlmie Cilf It.
1r- chlteU 1 s;1 .............................. .. :
,hikm Flluic and I -t 18....1...... 0"
,101001 T!IXL'.1. ................ .... ....... ......
k Per" Itex (Ott Collctmor.
State Tax prop(' ` r. 524 44
Sihikiui Fuil id liineri-.-! 'I zI a' I... .......... ... 1 59
xllo~l' ~ c .......................

W B Ralclill 10,eww Collector.I1IPL~) r
SuiteC Tax propi-v' Is'il'. ........ ................

Filli ................... ...... .......................













Cl.iitiL against Norman Brownsol and R 8 Pearce, RPevenlue Collectors, sellt
'o Y Finley, State Attorney, April -1, lP7s.
B.'"-Mr. Brownsonl claims to have settled with W W VanNess, late State
attorney IuLt Iha not filed the receipt of Mr V, or other oliciail evidence.
Biondmllnl o' Norman Browlnsoli Willi:ant C Temple, J M liennett.
Second Bond : A B Noycs, William C lfeinple, John Darby, J 11 Mooney.
B 'ndinen of IRiehard S Pearce: T B Blunmentlial, J II Mooney, J C Enmer-
-011
]Boitdilen of W li ateliffl : li Kirkland, HR a iateliff, J J John-on, Jaies
Geiger, T 11 lunt, Rehard Loug.0 1 M tGrleiee, N A Hicks.

PLTNAM COUNTY.
SiIeph 1 Mann, slhelill.
Fine u IS61,1 ............ ...................... $ 2 0
'llo- *'h:kiLy. li y l ll en e ('oil ,l l or.
S t il 'l'; l o |'p. er, .. ................ ..7 0.
ChliLtL ;a.hl t 'ih' -. Shiil \, liRv\eiliLc (0il 1 or, I. il to \V .\ Ilo kl r, Stam'
\ttlorn 3, April '2;, 1's7-.;.
ioid lmii o I( ShLally : 11 llarl, Illlinr It I'caslhie, N It M aigiL'
e I1 I tr m Ii.i .
AI.ACliilL. C( N'i VY.
.ilhIn K Hick ,. lifL enII CoL'llc' r.

Livl . . ...... .................. ........ 5 0 1 ,1 ;

XX W Child ~, IRve.ui: ( olle lor.
linking lLi ai l IFluriL I T' i. I S :; .... .. .1.4il :s
\- Burini 'ti. Slh,: ill
Illlr ... .............. .. .... ...... 1,0 00


Li.ic',i ..... .. .. ......... ....... 1,970 00
Fi .............. ........ ... ... .. ............. 1 14- 3, l 14

.' liar'l ReveLILLU' (Collic''tor.
RP l inu '. 1S73-4- 5-. ............................... 2,18 55
sinkilnl" Fuind anIld iln rc ,t Tax ........... ........ ,Il 0
School I axe ... ... ....... .... ........... 1 l- ;,,84 46
1. .L a] ri's, Sh1'riff.
lie inseL .......... ............... .... ...... 600 (
FiL 's ....... ..... .. ............................. 193 .S5- $792 75

ilaimi- against J,,hn E Hicks, J W Chil(d, I. A Harl' -, Revenue Collector",
,enL to W A lIocker, State Attorney, Februiary 19, 1'7s.
Claini against 8 WV Blurnett, lirill, sent to W A Hlocker, State Attorney,
nlile :N, 1SSS.
iondiLtnen ol John E Iieks : S P 1terill, It B WVas-on, A 11 Leonard.
ilondsllell (It' J \V Childs : Vatson Portir, )I)e:Warren, 1, Barton, 1, G Den-
:is, V K ('Cs na, J T Walls.
olL(.smeni .1) If LA B:trneF': J W Childs, Bel, ,nR Blv.0 Inoi, W Raymond, J J
jo Ls, J G Lhittl, D) W I Barton, W K (;es,-.:ra, (G Dennis.

LEVY COt NTY.
"h.,,. B PFaitout, Sherifl.
Fines, 187;. ............. ........................... $40 00
John Tver, Hev, nue Collector.
State Tax proper, 1860I ........................... 443 38
State Tax proper, IT7 ............................ 1,S61 18
License Tax ..................................... 360 00- 2,664 56













.11 8 l uelr Revenue Collector.
State Tax proper, 1S71 ............... ....... :, 4 SS
Sinkiin F'indl and Inlterelt Taxes.................. 1,9 1 :;4
School Taxes ................ .. .. ......... S :; 48
Licenlle Tax ..................................... 2 Ut)- 6,122 10
G S Leavitt, Iirvcune Collector.
State Tax proper. 4. ) 022
Silnkia Fi'iu d alid lnteretl t T.axe ................. 20 17
School Txe .... 17 1U- 7t9 00
1;.h()o,111 'l`:axe>. .... ................... ............
Bondiri of Jlohn Ty1r: A Clyatt, L J ]Ig:ins, E Studstill, David Wilk-
nisotl, ,Jom ph \Wilkinson.
Boliii)lt1 ofl 11 8 oglI.r: John E 'M Tedder, Jospli P Phelps, M F Cl.-
'itt, A J.1 Ulyal. Jhn 8 llardrv, E lIuyvant.
Bond -nm of (ior,'g' 8 viat: M3 W Dowine, .1 I. HGlea ,n. S C' lIedick.
N:lthix BlIUIIIIII IIal, J A Yt:lrkw :ill.r, A ,J Clyiatt, \Villitin BI uftl rd.
M1A1I(0N1 COUNTY.
Jihi (I M lii .il -, 6ha rill.
Fin- l t7....... ... .i.. .I

Fip .... ........ ..... .... ........ G47 1
\V .\l r; llath, Sh 'rill.


Fl1!.. .. .. ..... ...................... .... ..... I; ;',
M A ( l10 .ll! ^, (l i litf.




Claii li t;:i llwiell Ml rti -io] JR v'litl (iCollectorl ,rnt to \W A li-rkt .
a l \ll ,,ri .Juln 17; 1 7S .
Boulld-nt'lli Il ihwvll Morrlii l : A 1. Eiecllher ,vli r' A 1) John-ii, Joltil W
-talrn lt.-, -aiiii lrl I () 11I- '.
SUI'TER COUNTY.
, B Lee, Revncllir Collectolr.
lcvi\'' ic' 1>S;-4..................... ............ 75. ; )15
ikllill ,: Fund and IllncretL T Iaxus.................. 11;7
lShol()i T X ..................................... 4 :4
Licern- ................................... .. 1i 00- 1 ,;; il
loLn C l.eR, Rexlnuite C(ollector.
l veni ue, 1S(08-71-72 .............................. 2,447. Il
inuking Fundndand interest Taxe ................. Il71 01
School l T ax ... ................................ .. ji5
Convention Tax .................................. 2:;' S0 :;,7 1 '1
lrthur Fox, lcviitnue Collector.
Statl Tax prol per'............................. .. 1,.44 1-
S inkil Fund and Interest'Taxes ............... .. 422 SO
School T ax ................... ........... ....... ( 00
lii'en'r. ........ ........................ ......... 67 47- 2,041) 4.,
SF Rouse, Siheriff.
Fines ................... ................. ......... 10 0I
\I W Dozier, Sheritf.
Fill ............................................... .......... .. 71; '2.,
Claims against L B Lee, John C Lee, Arthur Fox, Revrenue Collectors, sent
u W A Hocker, State Attorney, February 19, 1I78.
Claim against B F Rouse, Sherilf, sent to W' A HIocker, State Attorney, Junet
0', 1S78.
Claim against M W Dozier, Sheriff; sent to W A Hocker, State Attorney,
August 322, 187i .












Bondsmen of L B Lee: John C Lee, Wm Reeve, J A Lee, S J Baiiknight, '
P Sligh, Benj] ) Grenad, W J Ward, J M Robertson, G W Spivey, J G Wallace
Bondsmen of John C Lee: J M Roberts, W J Hays. Second Bend, J G Hanl
S J Bauknight, J W Dyches, JS Dyches.
Bondsmen of Arthur Fox: J C Lee, James A Condrey, M W Chapman, \.YV
Reeve, S J Baukniiht, W J Ward, J R Cunningham, G P Lovell.
MANATEE COUNTY.
James M Youmans, Revenue Collector.
State Tax proper 1873-4and '75 ................... $44 85
Sinking Fund and Interest Taxes .................. 15 17
School Taxes .......................... ....... .... 8 (S $978 t
Jesse H Tucker, Sheriff.
Fines ............................. .................... 452
J P Mizell, Sheril'.
Fines .... ........................................ 10 0D
Claims against James M Youmans, Revenue Collector, and Jesse II Tucker
Sheriff, sent to S M Sparkman, State Attorney, February 19, 1878.
Claim against J P Mizell, Sherill, sent to S M Sparkman, State Attorney, A'-
gust 22, 1878.
Bondsmen of James M. Youmans: Ziba King, William C Plate, N I D1
Costar, Jacob Daughtery.
Second Bond: Jacob Daughtery E J Morgan, J 1) Greene.
Third Bond : Zeba King, William Alderman.
IIERNANDO COUNTY.
Benjamin Saxon, Sherift.
Fines ..................... ..................... $1,044 t-
E A Hill, Sheriff.
F ines......................... .. ..................... 0
Claim against Benjamin Saxon, sent to S M Sparkman, State Attorney, Fel
ruary 19, 1878.
POLK COUNTY.
Archibald Hendry, Revenue Collector.
Revenue 169, '70, '71............................. $3,615 59
Sinking Fund and Interest Taxes.................. 1,362 09
School Taxes..................................... 34841
License Tax..................................... 70 00- $5,396.tJ
EE Mizell, Revenue Collector.
State Tax 1871-2-3-4 and '75 ............ ....... 1,33355
SinkingFund and Interest Taxes .................. 374 21
School Taxes ..................................... 616 69
License Tax.................................... 130 00- $2,3514 5
Claims sent to S M Sparkman, State Attorney, February 19, 1878.
Bondsmen of Archibald Hendry : A J IIeudry, J W Hlendry, J M Keen.
3ondsmen of E E Mizell: J W Bryant, Berrien Platt, S T HollingsworthL,
M Frier, J W Lamer.
Second Bond: J C Rockner, John L Skipper, J W Bryant, Berrien PFat,
,tames Hlambleton.
IIILLSBOROUGH COUNTY.
( harles Slager, Revenue Collector.
Revenue 1871-72................... ......... ...... $93301
',i.in. Fund and Interest Taxes................... 123 30
....I Taxes ..................................... 2881- $1,0S5 1T
Henry Alberry, Sheriff.
F ines ............................................. 40 1' "













C Leonarly, Revenue Coliector.
Revenue, 186is, '61f and 70.... ................... $1," 1:
L licenses ......................................... 40 00
Convention Tax ..... ........... ................. 52- $1,: 64
laiub a.:'.inst Chariles Sla_'er :iTd B C Leonardy, sclt to S M Sparkman,
iatec Atto'.ey, February 19, 1S78.
I3ond :rijcn ot Charles hgl:cr Geor6 C Blu:;i, Henry Proceus. F A Clarl
,,iscplh Robles.
4ecoud B~nd : E A Cla..., Joseph Ro'jles, lHenry Proce,.s, D Iaac (Craft.
'iondl.mu-: of B C Leoii.rdy M B Lyons, William B Hooker.
MONROE COUNTY.
;nces (0 ones, Sheritil
Licenses .......... ....... ..... ....... ... 1. ,0.'7 I .-- $1,057 :.-
B Rawo o, ReIt\enu Cohictor.
Re, cnue, 174 and '75. ................... ........ ,
Sillini Fund .oud I- tercst T -xec................... 1 72 ;1
School Taxes ....... .. ....................... :' 2,05 4
ln T Yo g::., Revenue C( Hlector.
State Tax proper, lt9 ....................... ....... 204) '
lail .. iiist Jame- (G; ones and I' B Raw-on, -cat t ,s M Sparkman.
-.,Ite Atc", rey, February !9, 187S,.
iondbnien o!' J G Jon.es : .J J Philbrick, Fred Filer, oeer (,ordon.
h;ondsme;n of A B RawI on Fred Filer, Georne D Allen, Ed C Howe, .1 FIn
: ay, W D C ':Is, Roger (.irdon, J hAt White.
'Second Bhnd: Gorge D Al'lu "' WN JohlaOn:., W D C.tsh. Roger Gordon, ':d
Il ow( 1 ler, John White.
ondi. .: .* J T Yo'i g .rI Philrick, 1'. Raws,'-, -ohn Sitcher, l 11
C'r, Ch;, rowe.
DADlE COU NTY.
S!cie s -, -ier, ReventU Ciollector.
StatoP tl'ax proper 17-.4;-(4'-7(0-'1. .... ........ '
8inki Fund .id Interest Taxes............. '0 1.
Schlli' Taxes ............. .... ..;-- $ A
V It G1: ,-aLc. ReveCnuc ( ollector.
Stai. Tax proper I7'3-1.-4-'-- .. ................
:S;iii" -' Fund and liu re T:i.,e ................. 40; 4
Sche o: Taxes ........ ... .. ... ................. 10(2 7 1 '2sl 0-2
C.laindis :, t to A. 6. Abra!ni Stat, Attor ie.N, Janiary ".. i7, .
'iondsoni of Francis Intiri-er W I Gleaso: .
;oiudsmei of WV I e .- 1n W\V H ::ut, C M Hliailll'.i E. M I len.c.
'cond 'i'nd ; 8 B Con. ver, J W Purman.
Third '. Dueis i'".aau, John Varmnum.
RANGN? COUNTY.
P'arlm "-Pevenue Co: i0 eor
lc\ ( r nuu l; i87 -7;1- :. ... .......... 4,7:21 !
Sil.r.i.J lFund and int.' res Taxe .. ................ 4
Behon'i Taxes.. ... .. 001- 1 $7,5s 74
.r 'n I vey). recriff and -'. e'- .;' Ci",!iecor
V imn .......... .'
A Pat!'ic, Sherifl
Pihe, ...... ..... 9004 1L
t ni ',r. ..Sheriff.
P)ine;. ... ......... .... .. .. ...... 6 7 ;3
41<' i" i.,", -t Jol :: Ivey, .-'eri" :'-::' Pe'.iu.eu Colletr., latd WV A Patrici;











30

:lil Arthur Spnar, Slhirills, enit to A S Abrauns, State Attornety, Jun- 2"!, 1 6,f
Bonlsmnin lt R C Parli' n : A It Stockton, If (G Partin.
Second Ulnd : \ A Platrick, Istte' WinegIat, Quinn Bast .
Third Hjinll: JohliII Wollord, Lewis Roherson, A1M M Mizzell.
IIIEKVARD COUNTY.
TF A IB a l, C \V 'cn t + C olICt(o '.
Sliat Tax roer 1,8712 -:1-4-.-; r ......... ........... 8SO
i kin a i m ult ;ni I e iit ri. T.x. .................... '- 1,sI
(Clail< -'I to A Al ir ni, State Attorii'e :,I ianu lr ', 1S87J.
Boml)mn'ni : .\ Tinhdll, iHenry A IIllaics.
V ) 1, L'SIA CO UNTY.
k 3- ,iclhaldion, lievenu.

X\ Flitncis li ik'lll r, ]Re. tnll' toilllc tor and Sie'rill
S ,at T x p\ :'o I i -7 .......... .. ....... ,44
Si kin FI i]lii :" I i.tl i'l'm'< T a.v .............. ... 71
chooii l'Ti d............................ ......... 1,07- 11
Fin ....s............ ............. .. ..... . 1 0: l iLl i
C lailll s s il ot 1 \. \I. li': I.n St at t A tLonrl v ,. llll'lar i ';;, 1Sail.
JtH ind InciI of L M 1 ilarl oi- t : if E Ost,lt A l]NiR hard oii. I .\ lW 1 lhits.
Eliza z'rii l .I J J -
Bio mI T i l t W m ,Fr i H[ckner: 1, t ) e \W" Bi B ats L 31 'H tl't

S co1 i i. I l: j [ E ( i-t ;; Itawliln ir all OsteLnl', C M PIv t. .\ .

'Ill l Xllu. It E u)- t-te i t tlin 1 .ria lt C Xt' 1,' C M I '-'1 l It, W
Al'l I

A, l ) I I-
MANATEE COU'N'I '.
\V A\ loilnsi'lo jeX'vcInIe ('oil'rct'.
S t: i i 'G . . . . . . . .. .-I
&alk on Fud W hn TU..\ ..................... 47 : 5;
thiIl) iI T 'Tav ................................... 14 2:

Sila a.i-'Iit WA Jon ol, 4 Ivenu Colltor, ........ t ....... Spa..ri






Sta'rl Tax pro er ..... ............................. 41 4 ,470
Sinkiry Fund and Int. Tax s...... ................ 7 "1 bl

Claim ;I aiilrt H i LI'Eil ;I, Revenue Collet or, sent toi Y Fii l\, Idatcr A
tourney: Att'anuary 1, Janl 1, t.
iBondstlen : F AF L'EiiN, )John o, L'Engle', JInry RoA l binso, Al 1o h1tic,].
Js, FERJON COUNTY.
3 Simlkins, iRcveuue Colluctolr.
Statc Tax proper, 1 .-4-5- -7...................... .l,0:51 40
S kini Fuud and Int. Taxes ............... ..... 1, 2 1
School Taxes ..................................... 4:;4 7(- 8'5,'2':; 0
(Clalin against 8 Simlkius, RIevenue Collector, scnut to J A Hendersoni
Stite Attorney, Jaiuary 1, 1879.
Bonudsmen: G A Bailey, RD Johnson, Benj F Harns, D IH Mays, Isran, l FoI
sow, J n Simkins, T 1IDouglass.













VO1.l Sl N COUNTY.

I[ E (iOslt lcvenlII'i ('oll c itor.
S i h it Tix lropcr, 1i71-2- :--- ....7 .. ....... ,10

S rl i nd... ........ ..... .... .... ...... ... ...... I: ,i
F in .. .. .. .. .... .... .. . . .



Boi, i iidrllli : B lirv. iil I i i l 'll I; 1. Ir.lltll .*in SaI i-, I i :l'il. \'. .
Tlmyer., C' I Buckln,'r.
SU1WANNEE ('( NIY.

R F Allis i, 1 crv'llllc (Colitillcr.
Sk: tt T x ri qp .r, ie7 ............ ........... .
,iNi!l~i il<_> !.'`111"t Ild lll. tzalt\ ...................... I T 0;

l i nkci n i run nI lu t1 ..1 1111i.
illhIo n Tnx ... ... .... ................. 19,. -
(laim Ia hill R1 F A. 1 on tl, HRc n Il l l0,1 ,I I l.l !o E J V:1111, Silt, A:
llircl ] .icml 'ary 1, I1S7!.
Boil slll,!n l : W P Alli., n, \V 11 lh'llli l_'. \ A It riinls <; i \\ ,l M io ) W) I '
M ir nl. ll. \\ NI-NIC hI 'il W t i:li. i i l il, .1 11 i! t i fl', S T I ivlr H rr't, 't C i I
WXhitihe ul, Tho I u J ,1li'n.
.lA\ClISOrN )UNI NY.

S I ',l la ilyv I; e'1u n ( 'd lir.l'.
"I T :ix p io S,7. 1 3- -. ....... ........... ..... ;-: i f'7 t i
inki lng Funil and lilt. 'TIai .x............. .. .. ,
School 'T',xn.. ................ .......... .. ...... -
Licni i Tr x ......... ........ ........ .... ... I f) l 1 i

mi 1l] -i -10








ire Lic urun ......... l. ... I...................... ii i
Claiiit a ,i J W (iiii;iy R \ .n (oll.c'ior, .'11 .. \\ Mil m. St:lic
A It '11 v,l lnu r. J 1Ut.





Slat 'Tl x r p r, 1 7 ..........................
illn killd F dll l Dlianl i t. 'll.r Nt . .. ...... 'l
School T ,Ixn I. .....................................
L icenll T ax ........... .. ........................ 41 ()0- 412 .,
Claim maiii til, I) tlIhl (illh iun, l\Re tnr ('tc ollector, l, ;o E Va\: JII .
uarIy 1, 1T'7T.
Bo ndsl'n : Wiley W Whitsol, \W N JlonLson.
(;ADSDE.N '(UNTY.

;. M1. Moaini, lrReveui (;llrctor.
State Tax plrop r 1,71i-77 .......................... 4,1:,o t i
SinkiiiLg, Fimnd nd I liit rest T ix s ................ .. !.A4:11 7-1
School Taxes ..................................... 11 4",- 1 -" ,,' S 1
Claim ;i-.Ain t 1,. I. MNirI'.gl,Revclllln ('ollhctcr, -l i t .it J hll .\. enlldeilrsml,
State ALtoN'lV, JZanilM1arv 1, V<9.
liondsm11 : T. J. Davis, 1). W. Holloliain, L. 1. ( Tre';r\, T. Y. siil]th, Greenll
Ball, A. S. Gluen, John VaiilindiglIhill, A. W. llinsol.
















State Tax proper 1870-7 ................... .. l,t;25 11
Sinking Fund and Interest Tax: ................. 045 1,
School Taxes ........ ...... ... 106 t2-- $.
Clailn against J. C. McGrew, lRevcnuc ( illector, .-cli to W. A. Ilocker, St.'
Attorney, Janauary 1, 187).
Bondsmen: W. W. Clyatl, arresttt Swtindall, T. N. Cl\ait, C. Stil-tud .
i'. Medlin, S. I). Eason, W. F. Smith, C. C'. Drumumonld.
NASSAU COi NTY.
. B. atclilf, IHr cnue Collector.
State Tax proper 187 -77.. ........... ................ $;!,;,.'3 44s
.'inkinu Fund and Interest Tax s. ........................ 1,10 70
schooll Fund Taxes.... .......... .. .. ......... '-1 -- 4 ',',*, ('
Claim :>'ainst W. 1. R:tcliff, llcvciu' It llector, -nut to S. Y. Finlel(, ta';
trueoru, January 1 1S 7.
Bondsuin : IThos. Itaddoclk, .1. Mitz,.il, .io-eplh l[adtdock, Beni. I.,-' ,
\iu. Vanzant, Jos. Braddtck, Gro. Hladd,.ck, D)Nid II. 1igginithlmt t -.i:.
iwenls, Pet r (Grecii.
IIILLS IBOROL*. l C(O NTV.
E. Sparlkm ai, le\cnue Collector.
.tati 'Tax propl r 17:1-4-)-i -7................... ...... i1.614 ti7
itakkin- Funl d and lnterc.t Tax si ....................... 144
school l T'ax s ................... ... .................. 04 44- .4:4
'laim against S. E. Spirkiian, lci'i eu'1L ('lheutor, -iil to S. M. SL.rk
.t.te Attorntv, January 1, 1S;9.
Bondsmen :" \V. B. lecndirson, .ohin Milltr. iWm B. Mood\, Eia:
Sparkman, .onahl Yates, \\Wi. W. Wil:!, I:d. A. 'lark, IJhn HItolrtvlt.I.
T. Lrsley Sa:muel Mitchell.
M()NI{(E I 'N'I'TY.
4ecorge D. Allen, RevIenc u Collector.
itate Ta proper l 7.-7(i- 7 ............... ............... 1. S 5 -1-
jinkiny Fund andl Interesl Taxe ........... ..... .. ,:;7
ilchool Taxes ............... .. .1....,S .. ... 9.;
kicunse .......................................... ...... .. l ,0
Auction Taxes ........................................ '.6s -- '
Claim aIainat Geort,' D. Allen, cltei (itll.ctr. intl t6n S. M. l .'
utate Attorney, January 1, lS;l.
Bondsmrni : Wim. Curry, F. Filer, John lNiiw. l., 1:. M. Kemp. \i
!'indcr.

AGGiRE(GATE Ol,' B.'i.NC(ES I)E.
:.ate Tax ropr. ..................... .. .................... $1 .
,.ninkin Fund and IntereAl. Taxes ....... .................. 7, : ,
tichool Fund Taxe-....... ............ .. ... ............ ., 14
.Luction Tax..................... .... ...... ...... ,4 -- 4
Iicelnse Tax ........................... .... ....... ........ .. 9
'c avetn ion Ta\ .......... .......... ....... ...............
I nes...................... ................ ................. 1. ,1 '

Total i.lalnc's dlue.............. ...................... ................. .
C. IIRE; ('ompllroller.