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generally recognised—that taxation is a burthen—then re are met by the principle asserted by our revolutionary statesmen, that "representation and taxation should go together;" so that the comparative ly high poll-tax on free men of color is irreconcilable with any just principle; and, let me add, it is inconsistent with the dignity of a sovereign American State. The force and truth of these remarks will be the more striking and obvious in view of the fact, that whils free colored men who pay a poll tax of $3 30 are excluded, (and with propriety and sound policy) from any agency in State affairs, bundreds of white men, who may aspire to the highest honors and emoluments of the Commonwealth, year after year refuse to pay for such privilege the ordinary market value of a bushel of potatoes !

On the subjects touched in this communication my sentiments are expressed frankly; to what regard they are entitled from the Esecutive and the General Assembly it is for them to determine.

JOHN BEARD, Comptroller. 4.

Comparative View of Warrants issued in Three Successive Years,

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The Seminary Fund in account with John BEARD, Comptroller. 1861.

DR. 1852. Dec. 84. To cash premium paid for draft on New York, $100 00 January 7. To cash for $7,000 Ohio Bonds @ 1154,

80.85 00 7. Brokerage,

80 85 27. ** $19.500 Virginia Bonds @ 105,

20,475 00 27. Brokerage,

904 75 97. “ interest due on day of purchase,

68 91 27.

Postage, Feb'ry. 17. $7,000 Georgia Bonds @ 105,

7,567 50 17. u interest due,

73 50 17. " Brokerage on Ohio Bonds sold.

17 SO

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June 23.
“ $2,000 North Carolina Bonds @ 104,

2,080 00
23.
expenses attending the purchase,

8 91 Balance,

18,843 15

$57,405 57 1851.

CR. Nov'r

. 21. By cash received from D. S. Walkes, Register, &c., $28,154 75 1852. Feb’y. 23. By cash received from D. S. Walker, Register, &c., 1,240 00 23. for Ohio Bonds sold,

*7,980 00 June 4.

from D. S. Walker, Register, &c., 2,105 36 July 1. interest on Virginia Bonds,

585 00 1. “ Georgia

245 00 1. from D. B. Walker, Register,

4,075 15 Sept'r. 10. " D. S. Walker,

13,017 68 10, interest on North Carolina Bonds,

2 63

$57,405 67 Balance,

+$18,843 15 * This needs explanation. When the first remittance was made to purchase stock, I instructed my Factors in New York as to what stocks they might buy. Not aware, at the time, that Virginia and Georgia had Bunds in market, these States were not embraced in the list I sent, and the Factors preferred Ohio Bonds to those of any other State designated, which were purchased at 1151. Soon, however, I ascertained that Virginia and Georgia were offering their Bonds. I made a bid for $7,000 of the latter, bearing 7 per cent. interest, at 105}, which bid was successful. To pay for them, I sold the Obio 6's at a small loss, and the expenses attending this double transaction made the Georgia Bonds cost about 109 20-100. The change, however, is unquestionably a good one.

Since this balance came into the hands of the Comptroller, stocks in market have ranged so high that he considered it prudent to wait for the opportunity of buying more North Carolina Bonds, as he has been informed by the Treasurer of that State that he would offer more during this Fall; and, as these Bonds can be purchased on better terms than any others, because they are never offered out of the State, and therefore are not subject to the speculating influences of foreign competition like stocks sold in Wall street.

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The School Fund in account with Joux Beard, Comptroller. 1852.

DR.
Jan'y. 9. To cash, premium for check on New York,

$44 78 10.

22 39 Feb’y. 12. “ $18,500 Virginia State bonds, @ 105,

19,425 00 27. Brokerage, &c.,

247 64 June 23. $10,000 North Carolina bonds @ 104,

10,400 00 23. Expenses attending the purchase,

44 52 Sept. 24. “ Cash paid Treasurer, interest on North Carolina bonds, 13 15 Balanoe,

63 63

$30,261 11 1852,

CR. Jan'y 9. By cash from Treasurer,

$15,122 96 15.

4,500 00 June 5.

10,000 00 July 1. Interest on Virginia Bonds,

555 00 Sept. 20. North Carolina bonds,

13 16 Oct. 20. Marion County bonds,

70.00

$30,261 11

Balance, $63 63 The Int. Imp. Fund in Account with Jony BEARD, Comptroller. 1852.

DR. June 23. To cash paid for $14,000 N. Carolina bonds, @ 104, $14,560 00 23. " Expenses incurred in the purchase,

62 32

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TREASURER'S OFFICE,

Tallahassee, November, 18, 1852. Hir Excellency, GOVERNOR Brown.

Sir :-In conformity with the Act in relation to this Office, I herewith transmit my Reports for the fiscal years ending October 31st, 185), and October 31st, 1852. Very respectfully, &c.

WM. R. HAYWARD, Treasurer

Fines,

" 1847,

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" 1849,

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The Treasurer in Account with the State of Florida : 1851.

DR. Nov, 1. To Balance from last fiscal year as por Report, 1,881 81 16 Amount Auction Tax,

818 51

1,900 09 Licenses,

5,164 54 Revenue of 1846, 255 43

135 77 6 1848, 1,167 40

727 69 “ 1850, 40,857 44

“ 1851, 6,114 23
“ Lands bo't in &c.,

274 03
“ Contingent Fund
advanced and refunded by U.S., 1,727 12

" Room rent in base-
ment,

5 00 59,147 25
« School Fund Loan under
Act 5th Gen'l. Assembly,

25,000 00 86,099 06 “ Balance,

2,248 6S 1851.

$58,277 74 Nov. 1. By Comptroller's Warrants paid,

50,599 93 “ Treasury Certificates redeemed,

19,657 01 “ paid in for taxes,

10,965 25 - 7,055 55 88,277 74

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CR.

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The Treasurer in account with the School Fund. 1851.

DR.
Nov'r 1. To amt. on hand Nov. 1st, 1851, as per Rep., $31,026 74

turned over to this office by Register
of Public Lands,

15,344 00
" rec'd from salesland belonging to fund, 2,103 68

from Gadsden Co., int. on loan, 320 00
16 State Florida 4

731 84 $19,52 * Nov. 1.

CR.
By amt. loaned State of Florida as per act last General
Assembly,

25,000 09

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By am't loaned Gadsden County, as per ditto,

8,000 00
State, for paying off Troops, (a)

6,000 00_89,00000
Balance on hand in cash and bonds, $10,526 26
Note (a). This amount was refunded by the United States, with interest, in
the early part of the ensuing fiscal year.

The Treasurer in account with the Seminary Fund.
1851.

DR.
November. To amount received for sale of lands, in cash and bonds, $3,136 97

The Treasurer in account with the Internal Improvement Fund.
1851.

DR.
Nov. 1. To amount received from sales of lands, in cash and bonds, $3,903 85
A Summary of the Receipts and Payments al the Treasury during
the fiscal year ending October 31, 1851.

RECEIPTS.
On account State of Florida,

956,029 06
School Fund,

49,526 26
Seminary Fund,

3,136 97
Internal Improvement Fund,

3,903 85 $142,596 14

PAYMENTS.
On account State of Florida,

88,277 74
Common School Fund,

39,000 00 127,277 74
Balance in the Treasury, (Cash, 10,097 19-Bonds, 5,221 21}} 15,318 40

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The Treasurer, in Account with the State of Florida, for Fiscal

Year 1852.
1852

DR.
Nov. 1, To amount from Auction Tax,

$1,292 65
Fines,
Licenses,
Revenue 1817,

14 21
1848,

150 00
1849,-

306 80
1850,

1,120 19
1851,

40,474 08
1852,

5,525 44
Contingent Fund,

44 75=55,619 63

2,300 27
4,391 24

Add Loan from Internal Improvement Fund, on act. Indian IIostilities, 5,000 00

$60,619 63
CR.
By Comptroller's Warrants,

51,836 14
Treasury certificate's redeemed,

699 88
6 Balance from last year,

2,248 68=54,784 70
“ Balance cash in hand,

$5,834 93

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1852
Nov.

DR.
To Balance from last fiscal year,

$10,526 26
“ Amount received from Comptroller, refunded

by U. S., Principal, $6000 00--Int. 122 96 $6,122 96
" Am't received from Register Public Lands, 11,526 54

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By amt. receiv'd from Judge of Probate of bis-
cambia Co., Escheated Estate,

147 90
“ Ain't received from County of Gadsden on
account of Loan,

1,000 00
" Am't received from State of Florida, int.
on account of Loan,

1,873 98
“ Am't received from Comptroller, Loan re-

funded by U.S., Prin. 772 18— Int, 19 30 791 48
" Am't received from sales of lands,

3,574 67
for int. on Stock,

13 15
Jos. L. Dutton, int. on note, 17 25,030 85
[Principal, $31,907 98 --Interest, 3,669 13]

$35,577 11
CR.
By amt's. turned over to Comptroller for in-
vestment in Stock,

29,622 61
" amt. loaned County of Marion,

1,000 00
State on account Indian Hostile
ities, refunded by U.S. with interest, (a) 772 18 (a)31,394 79
Balance on hand,

4,182 33
(a) Principal, 27,738 81—Interest, 3,655 98.

1852.
Nov.

The Treasurer in account with the Internal Improvement Fund.
1852. Nov'r.

DR.
To amt. from last Fiscal Year, as per Report,

3,903 85
Sales of Lands,

81,614 96
Interest on Bonds,

| 95 $85,320 76

CR.
By amount turned over to Comptroller for invest-
ment in Stocks,

27,640 00
Loaned State on account Indian hostilities, 5,000 00
Comptroller's Warrant, Expenses Sales, 980 00
Cash and Bonds returned R. G. B. Wool-
ley for lands erroneously sold,

151 90 33.771 90
Balance in hand, (Cash 4,246 02-Bonds, 47,502 84) 51,745 56

The Treasurer in account with the Seminary Fund.
1852. Nov'r.

DR.
To amt. from last Fiscal Year, as per Report,

$3,136 97
Sales of Lands,
Interest on bonds,

2,44 $4,544 66
[Bonds, 2,368 53-Cash, $1,976 13.)

1,405 25

A Summary of the Receipts and Payments at the Treasury during

fiscal year ending October 31, 1852.

1

RECEIPTS.
On account State of Florida, -

$60,619 63
School Fund,

35,577 11
Internal Improvement Fund,

85,520 76
Seminary Fund, -

4,544 66 $186,262 16

PAYMENTS.
On account State of Florida, -

54,781 70
School Fund,

31,394 79
Internal Improvement Fund,

33,771 90 119,951 39
[Cash, 13,220 07-bonds, 53,090 70.)

$56,310 77
WM. R. HAYWARD, State Treasurer.
TREASURER'S OFFICE, TALLAHASSEE, November 18, 1852.

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