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REPORT OF COMMITTEE ON FINANCE ON THE MEMORIAL OF A. W. MORRISON.

The Committee on Finance, to whom was

SIR:

CITY OF JEFFERSON, Feb. 7, 1862.

Acting Governor of Missouri.

referred the memorial of A. W. Morrison, To His Excellency, W. P. HALL,
late Treasurer of this State, report that
they have considered the same, and as the
law provides that the accounts of that offi-
cer must be examined by a Committee of
the Legislature, one member thereof from
the Senate, and two from the House of
Representatives; they, therefore, deem it
inexpedient for this Convention to go into
the examination asked for, and recommend
that the prayer of the memorial be not
granted, and that the committee be dis-
charged from the further consideration of
the same.

The undersigned, a committee appointed by you to investigate the accounts of A. W. of Missouri, and report to the Governor the Morrison, Esq., late Treasurer of the State result of their investigations, respectfully report:

To the Honorable

W. DOUGLASS,

Chairman.

CITY OF JEFFERSON,
June 9, 1862.

the State Convention of Missouri.

GENTLEMEN :

By request of the undersigned, late State Treasurer, the Hon. W. P. Hall, then Acting Governor of the State, appointed Messrs. M. Oliver, P. T. Miller, and E. B. Cordell, a committee to investigate and report to him the condition of his accounts as Treasurer, which report was made to Governor Hall by said committee on the 7th of February, 1862, and a copy thereof is hereto attached.

The undersigned respectfully requests that the Hon. Convention will receive said report, and take such action thereon as may relieve him and his securities from any future responsibility as State Treasurer.

Respectfully submitted,

A. W. MORRISON.

That we find from the books in the Auditor's Office, the Treasurer is chargeable, as follows:

Balance due by him as per
report of the last Investi- "
gating Committee on the
1st October, 1860............. $219,062 33
Less wolf-scalp certificates
burnt by said Committee
as per resolution of the
General Assembly.........

Amount received from 1st
October, 1860, to December
15th, 1861.....

2,961 26

$216,101 07

.$1,706,118 68

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REPORT OF THE AUDITOR OF PUBLIC ACCOUNTS.

AUDITOR'S OFFICE, MISSOURI,
Jefferson City, June, 1862.

To the President of the

Missouri State Convention.

I have deemed it important to the fiscal affairs of our State, as one of her public servants, having charge of her monetary affairs, to submit to your Honorable body, some considerations and facts, which, if adopted, may result in great advantage to the State, lead to an entire absorption of the defence warrants issued by virtue of the ordinance of 18th October, 1861; save the sale of the bank stock pledged for their redemption, and afford great relief to our suffering tax-payers, by extending their reception for the taxes due the State in 1863.

Under the ordinance above referred to there has been issued on the requisitions of the Governor, and delivered to the various Assistant Paymasters of the Missouri State Militia, and the Quartermaster General of Missouri, the sum of seven hundred and twenty thousand dollars, up to the present date; of this amount, the largest sum has been paid out to the six months' militia, and the balance disbursed by the Quartermaster General in payment for forage, provisions and supplies, ordnance stores, etc., under the ordinance of October 18th, 1861. These warrants have gone into general circulation; and in counties where the revenue has been collected, have soon been returned to the State Treasury; the holders of these warrants, in those counties who were tax-payers have suffered no loss, as they readily answered the wants of the community. In many instances, however, owing to the stringency of the money market, the unsettled condition of affairs, the gloomy future before us, many of our soldiery and needy citizens have had to suffer considerable depreciation in their value, in exchanging them for par funds. This depreciation was caused from

the want of a home demand in non-taxpaying counties, by the Shylocks and brokers, who saw opened up to them a fine field of speculation in the disordered condition of the financial affairs of our State. I believe, however, if the Convention would amend the ordinance of October 18th, 1861, and make them receivable for the taxes of 1863-and for all balances due by late collectors for the taxes of 1860-the value of the warrants would be appreciated to par; the whole amount issued would be retired and paid into the Treasury; the State relieved from the debt created; the civil Government carried on without resort to borrowing; the people of the State greatly enabled to pay the revenue of 1863; and the bank stock saved from sale at its present depreciated price.

1st. Make them receivable from late collectors, who are in default for all balances due the State, for the taxes of 1860.

2d. Make them receivable for the taxes of the year 1863.

This extension of time would give three years for their redemption, leaving other means sufficient (exclusive of defence warrants) to defray the ordinary expenses of the State Government, which will reach three hundred thousand dollars per annum, exclusive of the deduction of the twenty per cent. per annum for the year 1862 for the pay of civil officers.

The ordinance of the Convention of October 18th, 1861, provided for the redemption of these warrants by the 31st of December, 1862; and if not then redeemed, pledged the bank stock owned by the State for their payment. It was contemplated that, if the revenues of 1861 and 1862 would equal the revenues of 1859 and 1860, (about $880,000 each year,) the whole amount would be received into the Treasury for the taxes of 1861 and 1862, by the 31st of December, 1862; but the revenue of 1861 has fallen far below the revenue of 1860, as there has only been forty-one out of one hundred

them lithographed, etc., and books for registration for the use of the Auditor and Secretary of State's office. I would, therefore, recommend the passage of an ordi

incurred for printing and publishing the ordinances of the Convention in the various newspapers in the State; for all expenses incurred in the procurement of books for the Secretary of State and Auditor's office for the registration of said warrants, and for getting up and preparing blank warrant books, including lithographing, printing, binding, &c., and for any additional clerk hire by the officers having charge of the

and fourteen counties (the whole number in the State) who have receipted for the tax books of that year, 1861. See Tables A and B. Should the collections of 1862 not exceed those of 1861, which is very proba-nance authorizing the payment of all claims ble, owing to the great depreciation in the value of real and personal property, and the loss of slaves in the State, it will require nearly the whole of the revenues of these two years, 1861 and 1862, to take up the defence warrants issued, leaving but little money in the Treasury for the support of the civil Government, and leaving no funds for apportionment to the school and asylum funds, under the laws of the State. Under the ordinance, defence warrants, when preparation and getting up of said waronce paid into the Treasury, cannot be issued out again, but must be cancelled and destroyed; the ordinance virtually suspending the apportionment and distribution of said funds (school and asylum) for the years 1861 and 1862. I doubt somewhat the policy of the Convention exercising the powers of general legislation, as the legislative body under the Constitution will soon be elected by the people, when all necessary laws can be enacted; but in the absence of the General Assembly, when the interest of the State demands immediate action, I think it proper and right for the Convention to adopt such measures as will carry into successful operation and effect its ordinances heretofore enacted. I would respectfully suggest that, in carrying out the several ordinances passed by the Convention, considerable expenses were incurred for the promulgation and publication of the ordinances in the public newspapers throughout the State, and no provision was made by your body for their payment. The only special appropriations made by the law of the land to cover such contingencies, under which the Governor and Secretary of State had authority to order and direct their payment, to wit, the "Contingent whilst registrations were being ordered Expenses of the Governor and Secretary," for warrants, sometimes requiring all the and the "General Contingent Fund," had clerical force of both offices, to the exbeen exhausted, and no warrant can be clusion of the daily current business; drawn by the Auditor upon a fund ex- but they have endeavored to faithfully hausted. Another considerable item of discharge the additional labor with alacexpense was incurred for the purchase of rity, and hope to the entire satisfaction books for the defence warrants, having of the public.

rants; said accounts to be presented and approved by the Governor, and paid in defence warrants, by any Paymaster or disbursing officer in the State of Missouri. The amount due the publishers of newspapers for printing and publishing the ordinances of the Convention, amounts to from eight hundred to one thousand dollars. They are a needy and meritorious class, and performed the work faithfully and expeditiously without murmur or complaint, and should be paid speedily. Payment should be provided for all expenses incurred in the preparation of the getting up and delivery of those warrants, as no special appropriations made by law can be used for that purpose. The bills for lithographing, printing, and binding of warrants, amounting to the sum of eighteen hundred dollars, have been paid in defence warrants, (upon the approval of the accounts by the Governor,) by the Paymasters of the Missouri State Militia, up to this date; but there will be additional accounts for printing and binding yet to be paid. The additional labor imposed upon the Auditor and Secretary of State has been great, requiring their personal and constant attention

of Tennessee and Arkansas, lend a helping hand to them in the hour of need? When the conflict of arms is over, should they be forgotten and left to perish away from home and kindred? Then let our State come to the rescue, and lend a helping hand to those who have perilled all for our country, homes, and firesides. The amount of defence warrants authorized by the Convention is one million of dollars; the amount issued and delivered is seven hundred and twenty thousand dollars, leaving two hundred and eighty thousand dollars. As nearly all the expenses of the six months' militia have been paid, place one hundred

Another subject of legislation is well worthy the consideration of the Convention, as it affects much the revenues of the State. I allude to the delinquent land list of the year 1861, and the delinquent land list of St. Louis county for the year 1860. The revenue law requires the collectors to return their delinquent land list to the Register's office by the 31st day of December; if not then returned it cannot be received. Owing to our troubles, and other circumstances beyond control, no delinquent land lists for 1861 have been received and filed within the time required by law; consequently, none of the lands can be redeemed at the State Treasury, nor the taxes paid in the counties, thousand dollars of these warrants at the where situated. The lands are completely tied up; parties cannot pay or redeem them, and the State is left loser to hundreds and thousands of dollars. If these land lists were made receivable by an ordinance of the Convention, as is always done by special legislation, I am satisfied that at least one hundred thousand dollars would be paid into the Treasury on those lands within a short period, which will not be done under the present circumstances; collectors will be relieved from liability, and the State greatly benefited.

One other highly important and patriotic subject appeals to your consideration, and is well worthy of early action; one which calls aloud to every true hearted Missourian; that is, the care and protection of our sick, wounded, and suffering soldiery, who have suffered upon the bloody fields of Pea Ridge and Shiloh, in defence of our common country. Other States have made generous provisions for their sick and wounded; Governors and State officials have visited the battle-fields with all the means necessary for their comfort and support; why should not Missouri, who has so many of her sons battling for the Union on the fields

disposal of the Governor, to be expended in providing for the sick and wounded, bringing them home, and ministering to their wants whilst stricken down by disease or suffering from wounds received, and burying those who have fallen in the bloody conflicts. No true patriotic Missourian would murmur at such an appropriation. Men who have perilled their lives for our homes, for the preservation and perpetuation of the Union as our fathers made it, are deserving and entitled to our aid and sympathy.

The suggestions I have presented will, in my opinion, if adopted, prove highly beneficial to our State and her suffering people. All measures which tend to the fostering and protection of her revenues, are highly important and necessary. "The revenue of the State is the State; in effect we are dependent upon it, whether for support or for reformation."

Very respectfully,
Your obed't serv't,
WM. S. MOSELEY,
Auditor.

[See Table A; also Table B.]

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[Table B.]

The gross amount of revenue of 1861, chargeable against the various Collectors, up to this date, (June 1st, 1862,) as per receipts filed, in the forty-one counties referred to in Table A, is......... Amount paid into the Treasury,

..$604,220 74

up to above date, as per receipts of Treasurer, including Defence Warrants, is..........$253,386 90 Leaving a balance unpaid on the

taxes of 1861, (less commissions, mileage, etc.,) of.......$350,833 78 [It is impossible, at this time, to give the net revenue of 1861, as the several Collectors have not filed their delinquent land lists of that year, and their accounts cannot be finally balanced and closed up until their proper credits are allowed. In fact, many of the Collectors did not receive and receipt for the books of 1861, until after that year had expired; some of them did not receipt for the books till the month of May, 1862. The delinquent land and personal lists of 1861 will greatly exceed the lists of 1859 and 1860.] Amount of cash and Defence Warrants received into the Treasury, on the taxes and licenses of said year, is.........$253,386 96 On dram shop licenses of St. Louis, 1861, (McSorley)...... On dram shop licenses of St. Louis, 1861, (Carpenter)..... Foreign insurance licenses of St. Louis, (S. W. Eager).....

9,137 40

14,157 15

2,744 00

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$ 9,137 40

celled by Major

2,744 00

Sawyer, Paymas

ter Missouri State Militia..........

2,175 00

celled by Col. C.C. Marsh, Paymaster

..$279,425 51

Missouri State Mi

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Total paid into Treasury by 41 Counties.... including dram shop licenses of St. Louis county.

14,157 15 Returned and can

Total am't of outstanding De

fence warrants to Jun. 1, '62, $623,225 00

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