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TREASURER'S REPORT-STATE FINANCES.

To the Auditor of Accounts:

SIR-In connection with this report of the present condition of the State Finances, I submit statements of the transactions of this department during the fiscal year just closed, with a summary of the extraordinary receipts and disbursements, covering the period of the war, as appear from the records of this office.

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CLASSIFICATION.

The foregoing may be classified as nearly as possible as follows:

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State bonds issued during the year under act of 1862, due in sixteen years from December 1, 1862, $250,000 00.

These bonds have been negotiated at par. The remainder of the loan anthorized under the act of 1863, being $236,000, was required during the early part of the year. The notes issued have all been paid, together with $20,000 00 of this same loan, outstanding at date of last report. The act of 1864 authorized the borrowing of $500,000 00. Under this act, $202,000 00 in notes have been issued and paid during the year, leaving authority to borrow, at the date of this report, $298,000 00. As the resources of State revenue for the current year are nearly exhausted, it only remains for the Treasurer, in order to meet the drafts upon this department, to issue from time to time the balance of the loan of 1864, and repay the same from the proceeds of the next State tax. It will be observed that during the fiscal year $438,000 00 has been borrowed as a temporary loan. This has been mostly taken by the State banks, some of them being required by their charters to loan to the State, on the Treasurer's requisitions and at the legal rate of interest. The system of national banking has in a great measure, and will soon entirely supersede our State banking system, and, there not being the same obligation resting upon the national banks to loan to the State, it will be in the position of every other borrower, and be required to pay the market prices for money. The large amount of U. S. bonds and certificates on the market, and the rate for money established by this demand, has led some of the States to authorize the payment, on short loans, of 7 3-10 per cent interest. Some action of a similar nature is required in this State, in order to facilitate the operations of the treasury. By the act of 1864, entitled, "An act making provision for military expenses," the Treasurer is authorized, under the direction of the Governor and Lieutenant Governor, to issue bonds of the State, to run not exceeding a period of twenty years, amounting in the whole to the sum of five hundred thousand dollars. It has not been deemed expedient to use the authority thus given, and no bonds have been prepared; and should the Legislature adopt the views expressed in another portion of this report, it would be well to repeal that part of the act giving authority to issue bonds, as above mentioned.

TAXES.

The amount assessed and collected on the State taxes are as follows: Tax of 1863, of 100 per cent. on $975,230 66,

Deduct abatements and collection fees,

Accounted for in 1864,

Accounted for in 1865,

Due from unorganized towns in Essex county,

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$926,410 30
5,363 52

931,773 82

$78 34

This balance is assessed upon non-resident lands, and the collector reports that, after due advertisement, he sold all the land for which he could get bidders, an d inquires it he shall

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bid off the remainder in behalf of the State, in that way settling the tax. There seems to be no provision for this condition of things.

Tax of 1864, of 125 per cent. on $1,012,692 66,
Deduct abatements and collection fees,

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$1,265,865 83 56,331 06

$1,209,534 77

1,819 56

$1,211,354 33 1,901,939 74

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361,96 2,645 61 178 34

266 18 1,801 51* 336 66* 318 48 594 31a 786 58

31-63

227 25

109,62

626 88

$9,414 59

By the provision made in the eighth section of the act of 1864, "making provision for the support of Government," there was paid into the treasury, on and before the 5th day of February last, $974,089 13, including the allowance of 3 per cent. on the amount paid. This result proves conclusively that the provision was a wise one on the part of the Legislature.

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The care of this fund still remains with the Treasurer, and its present condition is as follows:

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SUMMARY OF DISBURSEMENTS AND RECEIPTS DURING THE PERIOD OF THE

WAR-GOVERNOR'S WARRANTS.

Paid to September, 1861,

Paid to September, 1862,

Paid to September, 1863,

Paid to September, 1864,

Paid to September, 1865,

Paid to September, 1865, being Auditor's orders approved by the Governor,

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Of this sum $75,267 68 has been drawn in aid of soldiers' families.

$314,032 96 416,316 47 72 833 69 71,031 29

71,476 07

228,247 60

$1,179,938 08

*Paid in full or in part since the books were closed for the year.

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There has been reimbursed to the State by the United States,

In 1862,

In 1863,

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$4,027,847 69

Ordinary expenses, which include interest on loans-for four years,
State bonds of 1857 and 1859, paid,

Disbursements,

The taxes assessed are:

April, 1861, net,

October, 1861, net,

878,245 57

150,000 00

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October, 1862, net,

737,042 84

October, 1863, net,

931,852 16

October, 1864, net,

1,182,297 64

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Due soldiers on demand,

$38,049 04

The general condition of the State finances at date of this report is as follows:

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Other State expenses,

To be provided for,

$467,913 96 The Grand List of the State will be about one million of dollars, representing one hundred millions of property. A tax of fifty cents on the dollar on the list, will provide for the current liabilities and estimated expenses for the coming year. Now that the expenses incident to the war are nearly closed, it seems to me that it would be wise to begin to provide for the State bonds outstanding. This may be done by adding, to the sums required for ordinary State expenses, the sum of one hundred and fifty thousand dollars each year, for the coming six years; the money thus to be realized, to be applied to the payment of the State bonds due in 1871. As these bonds are now quoted at ninety-five, a profit to the State would result, as well as a large saving of interest. As an instance of the working of this plan I give the figures for the next year:

Estimated current liabilities,
First instalment to pay bonds,

$467,913 96
150,000 00

$617,913 96

To raise this sum, a tax of sixty-five cents on the grand list of the State would be required, and for the five succeeding years, unless some extraordinary expenses should occur, the tax would not average forty cents on the list, and would leave the State debt, in 1871, at $750,000 00, which can be provided for as the bonds fall due.

TREASURER'S Office, Rutland, September 5, 1865.

J. B. PAGE, Treasurer.

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