Documents Accompanying the Journal of the House

The tables annexed to this report will give information touching the subject mentioned in the caption of each table.

An increase has occurred in the General Fund receipts of the last year, compared with those of the year preced ing, in the sum of $385,751 77, of which the sum of $266,000 arises from loans authorized by the Legislature, leaving $119,751 77 increased revenue from specific and delinquent taxes; from which latter source the increase is about $90,000 00.

The operation of the tax law as amended, together with the decision of the Supreme Court upon a leading princi ple governing sales of lands for delinquent taxes, have combined to work a manifest advantage to the revenues of the State, which can be estimated by reference to the tables entitled, "State Tax Lands," and "Tax Sales," as compared with like tables of former years; the improvement in this regard in sales of State Tax Lands, between the years 1857 and 1858, being from one-twentieth of the lands offered to one-eighth of the same amount, and the proportion of delinquent taxes collected having advanced from two-thirds in 1857, to four-fifths in 1858.

The Act supplemental to that providing for the construction of the Ste Marie Ship Canal, approved Feb. 12, 1853, requires the Auditor General, "upon satisfactory evidence that any of said lands are held by the original contractors, and have not been sold by them, to receipt the amount of any taxes, assessed within the period fixed upon in such contract, and returned to his office for non-payment, and to charge the amount thereof to the General Fund." By a proviso to the foregoing, the State is to look to Canal tolls, to be reimbursed for the same. Until the last year, no evidence contemplated by the above provision was furnished, in order to render the same effective, but the Canal Company have paid the taxes, as returned to this office, under protest, and are now seeking to avail

themselves of the privileges of the Act above referred to, and with that view have made a case for the Supreme Court, with the Attorney General, in order to test the constitutionality of the law. Should the Canal Company prevail, a claim will doubtless be presented before the Board of State Auditors, covering the different amounts already paid, which, together with those for the years 1858 and 1859, will reach the sum of $50,000, for which provision should be made.

It is obvious that, upon the ordinary resources of the State, no dependance can be made, except for ordinary expenditures; wherefore, it will become necessary, in all cases in which appropriations are made, that the means be provided by the Legislature for meeting them. Remissness, in this regard, leads to the same confusion and embarrassment in State finances, that inevitably follow from improvidence and want of proper calculation in private affairs. The very act of throwing off the responsibility of providing the means required by different appropriations, of itself, leads to recklessness and extravagance. The power and the responsibility must go together; in which case, the one acts as a check and balance upon the other. The organic law of the State also holds this obligation plainly in view, when it imposes the duty upon the Legislative power to provide for an annual tax, sufficient to meet the estimated expenses of government, the interest of the State debt, and contingent deficiences.

As authorized by Joint Resolution No. 7, laws of 1858, I have made a settlement with Washtenaw county, by which the amount agreed and determined to be due the State from the county, July 1st, 1857, was $9,632 08. All of which is respectfully submitted.

WHITNEY JONES,
Auditor General.

RECEIPTS AND EXPENDITURES FOR THE YEAR ENDING NOVEMBER 30, 1858.

The balance in the hands of the State Treasurer, on November 30, 1857, exclusive of amounts to meet outstanding warrants upon the General and Primary School Interest Funds, was.

.$158,642 70