A long-range program of public improvements for Brantley-Camden-Charlton counties including the towns of Nahunta, Kingsland, St. Marys, Folkston: public works study no. 1 [nos. 1-5 (Nov. 1945)], A long-range program of public improvements for Bryan-Liberty-Long-McIntosh counties including the towns of Pembroke-Hinesville-Ludowici-Darien: public works study no. 2 A long-range program of public improvements for Harris-Meriwether-Talbot counties including the towns of Chipley-Hamilton-Waverly Hall-Greenville-Luthersville-Manchester-Warm Springs-Woodbury-Talbotton-Woodland: public works study no. 3 A long-range program of public improvements for Habersham-Rabun-Stephens counties including the towns of Demorest-Clarkesville-Baldwin-Cornelia-Clayton-Taccoa: public works study no. 4 A long-range program of public improvements for Barrow-Gwinnett-Walton counties including the towns of Statham-Winder-Buford-Lawrenceville-Duluth-Norcross-Loganville-Social Circle-Monroe: public works study no. 5

n4
J
i

PUBLIC IMPROVEMENTS
FOR
BrantleyCamdenCharlton
Counties
PUBLIC WORKS STUDY No
PREPARED BY
PUBLIC WORKS PANEL OF THE AGRICULTURAL AND
INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA
DECEMBER 1944Q
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A LONGRANGE PROGRAM
OF
PUBLIC IMPROVEMENTS
FOR
BRANTLEYCAMDENCHARLTON
COUNTIES
INCLUDING THE TOWNS OF
NAHUNTA
KINGSLAND
ST MARYS
FOLKSTON
PUBLIC WORKS STUDY No i
PREPARED BY
PUBLIC WORKS PANEL OF THE AGRICULTURAL AND
INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA
IN COLLABORATION WITH
THE COUNTIES AND CITIES
DECEMBER 1944
L1BRARIES
Of GEORGEELLIS ARNALL Governor of Georgia
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
Blanton Fortson Chairman
L Vaughan Howard Executive Director
PUBLIC WORKS PANEL
Ryburn G Clay Chairman
Alfred W Jones
Henry T McIntosh
G T Papageorge Director
H J Friedman Consultant
COUNTY COMMISSIONERS
Brantley County J B Strickland Chairman Nahunta T W Lasinger
Hoboken R C Harrell Jr Hortense Robt Drury Waynesville M L
Anderson Nahunta W A Wood Clerk Hoboken
Camben County N C Brown Chairman St Marys J H Gross Kingsland
W E Page Waverly L B Proctor Woodbine John Buie Jr White
Oak J J Godley Clerk Woodbine
Charlton County W C Hopkins Chairman St George A L Thrift Moniac
W R Dinkins Folkston R H Thrift Folkston Ralph Davis Folkston
G W Crews Winokur Mrs Gertrude W Johnson Clerk Folkston
COUNTY SCHOOL OFFICIALS
Brantley County R D Thomas Superintendent Nahunta Board of Educa
tionJ F Larkins Hoboken U O Stokes Nahunta A S Mizell Nahunta
W H Brown Hortense J L Miles Waycross
Camden County Miss Mamie Lou Gross Superintendent Kingsland Miss
Mary Lee Clark Superintendentelect Board of Education Sam Bealey
St Marys L W Reddick St Marys A A Buie St Marys T J McCol
lough St Marys Riley L Harrell St Marys
Charlton CountyJohn Harris Superintendent Folkston W S Smith
Superintendentelect J P Conner Folkston E Bell Folkston J M Cana
day St George J V Gowen Folkston L E Stokes Folkston
CITY OFFICIALS
Nahunta C L Broome MayorCity Council F R Newton L B Ham
A J Stokes Avery E Strickland B W Brown Clerk
Kingsland Homer Edenfield MayorCity Council J N Wells Edmund
Gross E F Wingate W N Casey Mrs Edmund Gross Clerk
St Marys C A Taylor MayorCity Council W T Scarboro E B Todd
W G Lang Thos D Sterling Warren Bailey T E Rowland Mrs Mary
E Powell Clerk
Folkston C J Passieu Mayor ProtemCity Council H R Johnson Theo
dore Dinkins J B Southwell E B Stapleton Mrs Gertrude W Johnson
ClerkFOREWORD
In order to stimulate public works planning in Georgia the Public Works
Panel of the Agricultural and Industrial Development Board has made available
to cities and counties assistance in preparing programs of public improvements
Brantley Camden and Charlton counties were the first in the state to take ad
vantage of this service
Various federal and state agencies including the State Highway Depart
ment the State Department of Education the State Department of Health and
the Civil Aeronautics Administration cooperated in the field investigations and
recommendations The State Departments of Health and Education functioned
through the respective panels of the Agricultural and Industrial Development
Board
The cooperation of these agencies has helped to make possible the early
completion of the program of public improvements which is included in this
reportCONTENTS
PAGE
I Introduction 5
II Brantley County 7
A County Program 7
B Board of Education Program 11
C City of Nahunta 2
III Camden County I5
A County Program I5
B Board of Education Program 20
C City of Kingsland 2I
D City of St Marys 25
IV Charlton County 29
A County Program 29
B Board of Education Program 33
C City of Folkston 35I
INTRODUCTION
Brantley Camden and Charlton Counties are located in the Coastal Plains
in the extreme southeastern part of Georgia Approximately 90 of the land
area is in forest The population per square mile for this area averages 95
persons Only two counties in the State have a lower density
These counties are traversed by two mainline railroads the Atlantic Coast
Line and the Seabord Air Line and two main highways US 1 and US 17
The route of the Eastern Air Lines from New York to Miami and the inland
waterway follow the coast through Camden County
The Satilla River flows through Camden County and the St Marys River
forms the southern boundaries of Camden and Charlton Counties A large
part of the Okenfenokee Swamp is located in Charlton County
Fertility of soil is generally low and the land is better adapted to forestry
and grazing than to agriculture Forest planning forest fire protection the
planting of pasture grasses improvement of cattle strains and encouragement
of forest industries including pulp wood products naval stores and plastics
appear to offer the greatest possibilities in economic development With an
average annual temperature of 675 degrees and an abundance of game and
excellent fishing development of the tourist industry should prove profitable
The land area in Brantley County is 447 square miles in Camden County
656 square miles and in Charlton County 799 square miles Brantley Countys
population in 1930 was 6895 as compared with 6871 in 1940 Camden Countys
population in 1920 was 6969 as compared with 6338 in 1930 and 5910 in 1940
Charlton Countys population in 1920 was 4536 as compared with 4381 in
1930 and 5256 in 1940
In preparing a scheduled program of proposed public improvements 50
Federal andor State aid has been assumed and the construction of projects
will be largely dependent on the actual aid furnished A period of six years
has been selected as being within reasonable prediction for revenues and ex
penses as well as for needed public improvements A longerange Program has
been prepared to avoid large immediate expenditures of money and undue burden
on the taxpayers
The schedules have been prepared with the idea of developing first those
projects which are most urgently needed It is expected that circumstances
will occur which may alter the priority of needs in the respective counties and
towns For this reason the program should be revised annually and should be
extended to maintain a constant six year period The program is a flexible one
which can be put into effect over a shorter or a longer period of time depending
on economic and local conditionsII
A BRANTLEY COUNTY
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Brantley County operates under a five man Board of County Commis
sioners Its tax rate is five mills state eight mills county and five mills county
wide school with an additional five mills district school levy The assessed
value is estimated at 40 of the actual value
The fiscal year corresponds to the calendar year As of January 1 1944
outstanding obligations were 8750 of 5 Court House Bonds which at the
present maturity rate of 1750 per year will be retired in 1948 There are no
current debts The county has a reserve of 25000 in United States Treasury
notes and two remaining Highway Refunding Certificates of 360350 one
of which will mature in 1944 and the other in 1945 In addition the county
had 19430 in cash as of January 1 1944
The chief source of operating revenue is the gasoline tax Consideration
should be given to increasing the assessment ratio of 40 to 60 for both real
and personal property Anticipated financial estimates and a schedule of pro
posed public improvements as set forth below have been prepared on this basis
Exemptions appear high amounting to approximately 40 of assessed valua
tions Tax collection records have been good averaging about 95 of levied
amounts during the past two years
From the statement of past and future estimates of revenues and disburse
ments it appears that 51000 will be available over the next six years for capital
improvements With this amount and 44430 in county assets there is a total
of approximately 96000 or 16000 per year available for county improve
ments
The following tables show details of the countys finances 19391943
inclusive anticipated finances 19441950 inclusive the proposed public im
provements scheduled according to year and order of priority
FINANCIAL STATEMENT BRANTLEY COUNTY 19391943
ASSESSED VALUES
1943 Fiscal Year Dollars 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollars
Real and Personal Property 1004632 998779 961097 970746 989130
Less Homestead and Personal exemption 417360 401658 386746 388238 402600
Utilities Private Corporations 890856 848983 829929 826907 876944
Total Assessed Valueall Taxable Property 1478128 1446104 1404280 1409415 1463474
TAX RATE
1943 Fiscal Year 1942 1941 Fiscal Fiscal Year Year 1940 Fiscal Year 1939 Fiscal Year
County Per 1000 800 800 1 800 800 800
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 23113 16696 7556 10113 10683
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 12673 10678 10999 10645 11773
b General property taxprior levies 2350 688 1383
c General property taxPenalties
d Public service enterprises Water Light etc
e Fines and Forfeitures 2105 2211
f Licenses and Permits 150 65 70 69
g State Gasoline Tax 28205 30395 30586 27991 25231
h Highway Ref Certificates 3604 3604 3604 3604 3604
i
i
Total from continuing sources of revenue 46982 45430 48747 44520 40608 S
Nonrecurring receipts including borrowings a Refunds 37 64
b Miscellaneous 1621 181 609 201
Total nonrecurring receipts 1621 218 673 201
TOTAL RECEIPTS 48603 45648 49420 44721 40608 I
Cash Plus Total Receipts 71716 62344 56976 54834 51291 1
DISBURSEMENTS Governmental operating expenses a General Government 12046 10353 10920 13779 11774
b Public Safety 3068 2117 3512 4040 3184
c Roads and Bridges or City Streets 17194 17298 18667 22088 18812
d Health and Charities 7387 2231 4425 4741 4695
e
f
Total governmental operating expenses 39695 31999 37524 44648 38465 I
Capital and emergency expenditures a PurchaseU S Treasury Bonds 10000 5000
b p
c r
Total Capital and emergency expenditures 10000 5000 F
Debt Service a Interest 841 482 1006 880 963
b Principal retirementfunded debt 1750 1750 1750 1750 1750
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 2591 2232 2756 2630 2713
TOTAL DISBURSEMENTS 52286 39231 40280 47278 41178
Cash end of fiscal year 19430 23113 16696 7556 10113
8
ANTICIPATED FINANCESBRANTL
ASSESSED VALUES
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property
1944
Fiscal
Year
Dollars
1000000
400000
900000
1500000
1945
Fiscal
Year
Dollars
1100000
400000
900000
1600000
1946
Fiscal
Year
Dollars
1200000
400000
900000
1700000
1947
Fiscal
Year
Dollars
1300000
400000
900000
1948
Fiscal
Year
Dollars
1400000
400000
900000
1800000 11900000
1949
Fiscal
Year
Dollars
1500000
400000
900000
1950
Fiscal
Year
Dollars
1500000
400000
900000
2000000 2000000
TAX RATE
County Per 1000
1944
Fiscal
Year
00
1945
Fiscal
Year
800
1946
Fiscal
Year
800
1947
Fiscal
Year
00
1948
Fiscal
Year
800
1949
Fiscal
Year
800
1950
Fiscal
Year
00
RECEIPTS AND DISBURSEMENTS
RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
1944
Dollars
b
c
d7
General property taxprior levies
General property taxPenalties
Public service enterprises
Water Light etc
e Fines and Forfeitures
f Licenses and Permits
B State Gasoline Tax
h Highway Ref Certificates
Miscellaneous
Total from continuing sources of revenue
1945
Dollars
Fiscal Year Ending Dec 31
1946
Dollars
1947
Dollars
10400 11200
1000
1300
100
29000
3600
2000
1000
1300
100
30000
3600
2000
11900
1000
1300
100
31000
Nonrecurring receipts including borrowings
b
Total nonrecurring receipts
TOTAL RECEIPTS
DISBURSEMENTS
Governmental operating expenses
a General Government
b
Public Safety
c Roads and Bridges or City Streets
d Health and Charities
i
f
Total governmental operating expenses
Capital and emergency expenditures
a
IT
c
See figures at bottom of columns and Schedule
of Proposed Public Improvements
47400
47400
12700
3200
49200
2000
12700
1000
1948
Dollars
13400
1949
Dollars
14200
1000 1000
1300
100
31000
2000
47300
49200
12500
3200
19000 19000
5000
39900
Total Capital and emergency expenditures
Debt Service
Interest
b
Principal retirementfunded debt
principal retirement floating debt
Payments to sinking funds
Total debt service
TiIALJMSJ3URSEMENTS
gMabjafor Capital Improvements from yearly operations
525
1750
2275
42175
5225
5000
47300
12500
3200
19000
5000
1300
100
31000
2000
48100 48800 49600
1950
Dollars
14200
1000
1300
100
31000
2000
48100
12500
3200
19000
39700
437
1750
2187
41887 41800
39700
350
1750
2100
7313 5500
5000
48800
12500
3200
19000
5000
39700 39700
262
1750
2012
41712
6388
1300
100
31000
2000
49600
49600
12500
3200
19000
5000
39700
175
1750
1925
41625
7175
49600
12500
3200
19000
5000
39700
39700
9900
39700
99004
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
BRANTLEY COUNTY
DESCRIPTION
1 Construction of Road from
Buffalo Creek via Nahunta to
State Route 121 Length 174
miles
TOTAL COST
66000
50 Federal and
State Aid
2 Construction of Central Garage
at Nahunta for repairing coun
ty owned equipment
3 Construction of Airport Class
1 Minus Sod Landing
Strips
1945
16000
1946
8000
18000
50 Federal and
State Aid
4 Construction of Health Center
at Nahunta
25000
50 Federal and
State Aid
8000
1947
9000
8000
5 Construction of Road from
Hickox to Burnt Fort Road
thence south to Charlton Coun
ty line Length 90 miles
38000
50 Federal and
State Aid
6 Construction of addition to
Court House
13000
50 Aid
7 Construction of Road from
Waynesville via Browntown to
Wayne County line Length
93 miles
38000
50 Federal and
State Aid
8 Construction of Drainage Ca
nals in Nahunta Area
9 Construction of Recreation
Center in Nahunta
10 Construction of Road parallel
ing State Route 50 from Ho
boken west to Ware County
line Length 92 miles
11 Construction of Road from At
kinson south to Camden Coun
ty line Length 93 miles
25000
50 Aid
5000
50 Federal and
State Aid
36000
50 Federal and
State Aid
42000
50 Federal and
State Aid
Total for Year
16000
1948
1949
9000
1950
12500
LATER
19000
6500
8000
16000
18000
11000
12500
2500
12500 19000
18000
21000
14500 65000
10
B BOARD OF EDUCATION
FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING
PROGRAM
The Brantley County school system operates under a County Board of
Education with a County Superintendent in charge It is composed of five
local school districts with each district having a Board of Trustees The County
Superintendent is also Treasurer and handles all funds for the Board and for
all five districts The County Board owns and operates all school buses
There is a total of 32193 in outstanding district school bonds with the
maturity dates extending from 1946 to 1955 The County Board has on hand
a reserve of 16000
Annual revenue for the past five years has averaged approximately
Federal MOO
State 6jt500
County and District 16700
Total
84700
Anticipated future annual revenue is estimated as follows
Federal
State
County and District
Total
4 8500
75000
17500
101000
Average annual expenditures have been 76000 of which 1150 went for
capital outlays Anticipated future annual operating expense including ad
ministration instructional service and maintenance is estimated at 101000
From the figures given above it is apparent that the Brantley Board of
Education will not have any funds to use for capital improvements unless it
obtains aid from other sources Funds for a program of school improvements
may be raised through a countywide bond issue
Listed below are proposed school improvements with estimated costs and
suggested priorities It is hoped that federal and state aid will be available to
finance some of the costs of these improvements and it is on this basis that the
list has been prepared
Description of Improvement
1 Eight Room Addition to Hoboken
High School
2 Nahunta High School
3 Negro Industrial High School
for entire county at Atkinson
Waynesville
Total Cost
20000
50 Federal and
State Aid
100000
50 Federal and
State Aid
12000
50 Federal and
State Aid
County Participation
10000
50000
6000
11C CITY OF NAHUNTA
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Nahunta county seat of Brantley County had a population of 561 in 1940
This is an increase from 352 in 1930 The city is governed by a Mayor and
Council
The city owns and operates the water supply system There is an out
standing bonded indebtedness of 6000 in 5 Waterworks Bonds with final
maturity in 1956 The citys cash balance on hand as of January 1 1944
was 5685
With a current tax rate of 7 mills there is little available for public im
provements In order to obtain additional revenue consideration should be
given to increasing the tax rate to 10 mills and raising the minimum water
service charge A gradual increase in the assessment ratio from its present
figure of 33 to an ultimate 60 would provide additional revenue A rea
sonable schedule of license fees and a proper system of license fee collection
together with proper collection of fines and forfeitures would provide addi
tional revenue This with modest increases in the ad valorem tax assessment
ratio and waterworks charges as outlined in Anticipated Finances will make
available an average of 4200 per year for capital improvements
The following tables show details of the citys finances 19391943 mclu
sive the anticipated finances 1944195 inclusive the proposed public improve
ments scheduled according to year and order of priority
12FINANCIAL STATEMENT CITY OF NAHUNTA 19391943
ASSESSED VALUES
1943 Fiscal Year Dollars 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 80852 80852 80852 80852 80852
TAX RATE
1943 Fiscal Year 1942 Fiscal Year 1941 Fiscal Year 1940 Fiscal Year 1939 Fiscal Year
City Per 1000 550 550 550 550 550
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 5261 2674 2674 1673 1571
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 514 612 741 418 120
b General property taxprior levies 126 526 156 354 107
c General property taxPenalties
d Public service enterprises Water Light etc Water Receipts 1662 1695 1227 1654 1050
e Fines and Forfeitures
f Licenses and Permits 278 1265 255 905 645
g
h
i
j
Total from continuing sources of revenue 2580 4098 2379 3331 1922
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 2580 4098 2379 3331 1922
Cash Plus Total Receipts 7841 6772 5053 5004 3493
DISBURSEMENTS Governmental operating expenses
a General Government 238 238 306 581 390
b Public Safety 467 108 555 493 260
c Roads and Bridges or City Streets 183 248 18 68 56
d Health and Charities 21 41 108 36 17
e Waterworks Department 846 565 316 789 747
f Miscellaneous 21 11 13
Total governmental operating expenses 1776 1211 1303 1980 1470
Capital and emergency expenditures a
h
c
Total capital and emergency expenditures
Debt Service a Interest 280 300 76 350 350
b Principal retirementfunded debt 1000
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 280 300 1076 350 350
TOTAL DISBURSEMENTS 2056 1511 2379 2330 1820
Cash end of fiscal year 5785 5261 1 2674 2674 1673
13ANTICIPATED FINANCES CITY OF NAHUNTA 19441950
ASSESSED VALUES
1944 Fiscal Year Dollars 1945 Fiscal Year Dollars 1946 Fiscal Year Dollars 1947 Fiscal Year Dollars 1948 Fiscal Year Dollars 1949 Fiscal Year Dollars 1950 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 85000 95000 110000 120000 140000 150000 160000
TAX RATE
1944 Fiscal Year 1945 Fiscal Year 1946 Fiscal Year 1947 Fiscal Year 1948 Fiscal Year 1949 Fiscal Year 1950 Fiscal Year
City Per 1000 700 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1944 Dollars 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 465 702 845 940 1130 1225 1320
b General property taxprior levies 100 200 200 200 200 200 200
c General property taxPenalties
d Public service enterprises Water Light etc 2500 2500 3000 3000 3000 3000 3000
e Fines and Forfeitures 300 300 300 300 300 300 300
f Licenses and Permits 1500 1500 1500 1500 1500 1500 1500
g
h
1
j
Total from continuing sources of revenue 4865 5202 5845 5940 6130 6225 6320
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 4865 5202 5845 5940 6130 6225 6320
DISBURSEMENTS Governmental operating expenses a General Government 300 300 300 300 300 300 300
b Public Safety 500 500 500 500 500 500 500
c Roads and Bridges or City Streets 150 150 150 150 150 150 150
d Health and Charities 250 250 250 250 250 250 250
e Waterworks Department 1000 1100 1100 1200 1200 1200 1200
f
Total governmental operating expenses 2200 2300 2300 2400 2400 2400 2400
Capital and emergency expenditures a f See figures at bottom nf columns and Schedule 1 of Proposed Public Improvements


Total Capital and emergency expenditures
Debt Service a Interest 325 300 275 250 225 200 175
b Principal retirementfunded debt 500 500 500 500 500 500
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 325 800 775 750 725 700 675
TOTAL DISBURSEMENTS 2525 3100 3075 3150 3125 3100 3075
Available for Capital Improvements from yearly operations 2340 2102 2770 2790 3005 3125 3245
14SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF NAHUNTA
1
DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Improvement of Water System 12000 50 Federal and State Aid 4200 1800
2 Pavement of Sidewalks 8200 50Aid 2400 1700
3 Construction of Drainage System 10000 50 Federal Aid 25 State Aid 2500
i Pavement of Streets 8400 50 Aid 4200
5 Construction of Sewage Disposal System 40000 50 Aid 4200 4200 11600
6 Pavement of Additional Streets and Sidewalks 10000
Total for year 4200 4200 4200 4200 4200 4200 21600
15Ill
A CAMDEN COUNTY
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Camden County operates under a five man Board of County Commission
ers Its tax rate is five mills state thirteen mills county and five mills county
wide school with an additional five mill district school levy The rates have
been stable over a period of five years except that the county rate was in
creased from twelve to thirteen mills in 1943
A fiveman board designated as the Camden County Postwar Planning
Board has been appointed
There are no outstanding obligations and current operations are on a cash
basis The county has a reserve of 5000 in U S Treasury Bonds 1844 in
Highway Certificates and 22728 in cash as of January 1 1944
Homestead exemptions amount to 20 of the assessed valuation Tax
collections are about 90 of the levied amounts The gas tax furnishes over
50 of county revenues
The assessed valuation is approximately 33 of actual value on real
property and 60 on personal property Consideration should be given to
increasing the assessment ratio so that it will eventually be maintained at 60
for both real and personal property
The increased revenue thus provided together with that to be derived
from the St Marys Kraft Corporations pulp mill built at St Marys which goes
on the tax rolls in 1946 will make the proposed public works program possible
From the comparative statement of past and future estimated receipts and
disbursements it appears that about 140000 will be available for capital im
provements during the next six years This with 27728 of current assets will
provide a total of 168000 or approximately 28000 a year
The following tables show details of the countys finances 19391943 in
clusive the anticipated finances 19441950 inclusive the proposed public im
provements scheduled according to year and order of priority
16FINANCIAL STATEMENT CAMDEN COUNTY 19391943
ASSESSED VALUES
1943 Fiscal Year Dollars 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollars
Real and Personal Property 2152128 2082103 1454298 1391706 1409652
Less Homestead and Personal Exemption 400207 369069 319623 313729 296821
Utilities Private Corporations 484378 339165 450911 433208 457881
Total Assessed Valueall Taxable Property 2236299 2052199 1585586 1511185 1570712
TAX RATE
1943 Fiscal Year 1942 Fiscal Year 1941 Fiscal Year 1940 Fiscal Year 1939 Fiscal Year
County Per 1000 1300 1200 1200 1200 1200
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 13572 9958 6478 4854 2083
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 20656 26227 20908 12905 20895
b General property taxprior levies 219
c General property taxPenalties
d Public service enterprises Water Light etc
e Fines and Forfeitures 1760 496 966 1278 526
f Licenses and Permits 570 665 470 630 1175
g State Gasoline Tax 26326 28259 26856 24360 21594
h Highway Ref Certificates 830 768 706 644 9115
i
j
Total from continuing sources of revenue 50142 56415 49906 39817 53524
Nonrecurring receipts including borrowings a Refunds 86 1020 2267
b Miscellaneous Receipts 124 11392 233 52 315
Total nonrecurring receipts incl borrowings 210 12412 233 2319 315
TOTAL RECEIPTS 50352 68827 50139 42136 53839
Cash Plus Total Receipts 63924 58869 43661 46990 51756
DISBURSEMENTS Governmental operating expenses a General Government 7678 9209 7985 11259 7036
b Public Safety 3127 3929 2911 2283 2070
c Roads and Bridges or City Streets 12436 18720 28778 28507 24134
d Health and Charities 5587 6309 6054 5910 6014
e Miscellaneous 2631 1960 2686 601 859
f Forrestry and timber protection 4737 4600 4500 4600 6500
Total governmental operating expenses 36196 44727 52914 53160 46613
Capital and emergency expenditures a PurchaseU S Treasury Bonds 5000
b
c
Total Capital and emergency expenditures 5000
Debt Service a Interest warrants 570 705 308 289
b Principal retirementfunded debt
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 570 705 308 289
TOTAL DISBURSEMENTS 41196 45297 53619 53468 46902
Cash end of fiscal year 22728 13572 9958 6478 4854
1
I u
M
Includes back taxes
17ANTICIPATED FINANCES CAMDEN COUNTY 19441950
ASSESSED VALUES
1944 Fiscal Year Dollars 1945 Fiscal Year Dollars 1946 Fiscal Year Dollars 1947 Fiscal Year Dollars 1948 Fiscal Year Dollars 1949 Fiscal Year Dollars 1950 Fiscal Year Dollars
Real and Personal Property 2100000 2300000 3100000 3300000 3500000 3500000 3500000
Less Homestead and Personal Exemption 400000 400000 400000 400000 400000 400000 400000
Utilities Private Corporations 500000 500000 500000 500000 500000 500000 500000
Total Assessed Valueall Taxable Property 2200000 2400000 3200000 3400000 3600000 3600000 3600000
TAX RATE
1944 Fiscal Year 1945 Fiscal Year 1946 Fiscal Year 1947 Fiscal Year 1948 Fiscal Year 1949 Fiscal Year 1950 Fiscal Year
County Per 1000 1300 1300 1300 1300 1300 1300 1300
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1944 Dollars 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 25000 27400 37100 39600 42000 42000 42000
b General property taxprior levies 2000 2000 2000 2000 2000 2000 2000
c General property taxPenalties
d Public service enterprises Water Light etc
e Fines and Forfeitures 1000 1000 1000 1000 1000 1000 1000
f Licenses and Permits 700 700 1000 1000 1000 1000 1000
g State Gasoline Tax 26000 26000 26500 27000 27000 27000 27000
h Miscellaneous 200 200 200 200 200 200 200
i Highway Refunding Certificates 922 922
j
Total from continuing sources of revenue 55822 58222 67800 70800 73200 73200 73200
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 55822 58222 67800 70800 73200 73200 73200
DISBURSEMENTS Governmental operating expenses a General Government 8600 8600 9000 9000 9000 9000 9000
b Public Safety 3000 3000 3000 3000 3000 3000 3000
c Roads and Bridges or City Streets 22500 22500 22500 23000 23000 23000 23000
d Health and Charities 5900 5900 6000 6000 6000 6000 6000
e Miscellaneous 1200 1200 1200 1500 1500 1500 1500
f Forrestry and Timber Protection 5500 5500 5500 5500 5500 5500 5500
Total governmental operating expenses 46700 46700 47200 48000 48000 48000 48000
Capital and emergency expenditures
b S
1 of Proposed Public Improvements
Total Capital and emergency expenditures
Debt Service a Interest
b Principal retirementfunded debt
c Principal retirement floating debt
d Payments to sinking funds
Total debt service
TOTAL DISBURSEMENTS 46700 46700 47200 48000 48000 48000 48000
Available for Capital Improvements from yearly operations 9122 11522 20600 22800 25200 25200 25200
18SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CAMDEN COUNTY
1
ii

DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Construction of Road from White Oak via Tarboro to Burnt Fort Length 129 miles 36000 50 Aid 18000
2 Construction of Central Garage for repairing county owned equipment 8000 8000
3 Construction of AirportClass 1 Minus Sod Landing Strips 18000 50 Federal and State Aid 9000
4 Construction of Road from St Marys to Elliotts Bluff Length 84 miles 34000 50 State Aid 17000
5 Improvement of Court House and Jail 12500 12500
6 Construction of Road from Waverly to Dover Bluff Length 151 miles 90000 50 State Aid 18000 27000
7 Construction of Road from U S 17 N of Kingsland to Harrietts Bluff Length 905 miles 48000 50 State Aid 24000
8 Construction of Road from U S 17 N of Woodbine via Tarboro to Brantley Co Line on Atkinson Road Length 139 miles 68000 50 State Aid 5000 29000
9 Construction of Health Center at Woodbine 25000 50 Federal and State Aid 12500
10 Resurfacing of County Roads 50000
Total for year 26000 26000 30500 27000 29000 29000 62500
I
19B BOARD OF EDUCATION
FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING
PROGRAM
Camden County schools operate under a Board of Education and a County
School Superintendent with five districts each having a Board of Trustees
Each district has its own Treasurer who handles the districts funds
The Board of Education contracts with sixteen bus drivers Five of the
buses are jointly owned the Board owning the bodies and the drivers owning
the chassis The remaining buses are privately owned It would appear that
a uniform method of operation of buses is advisable
There is a total of 3000 in outstanding District Bonds which mature in
19441945 The Board has no sinking fund or reserve
Income for the past five years averaged approximately
Federal 6o
State 42000
Local 20000
Total
62600
Anticipated future income is
Federal
State
Local
Total
1000
49000
28000
78000
Average expenditures for the past five years including administration in
structional service and maintenance were 56000 with negligible capital out
lays
Anticipated future annual expenditures over the next six years are 78000
Capital charges average but 1800 of this figure Increased valuations would
permit balancing the budget but no reserve for any improvements
The County Board of Education has an ambitious building program in
mind for the county However these school facilities would have to be built
by bonds approved in a countywide election Proposed improvements are
listed below with estimated costs and approximate order of priority It is
hoped that federal and state aid may be available when these improvements are
undertaken and they are shown below on the basis of 50 aid
Description Total Cost Estimated County Participation
1 Central High School complete with Auditorium Gymnasium Vocational Shop Home Economics 100000 7000 8000 4000 50000
2 Colored School4 room frame building and auditorium at Woodbine consolidating four oneteach 3500
3 Colored School5 room frame building at Tar 4000
4 Colored School2 room frame building at Spring Bluff 2000
20C CITY OF KINGSLAND
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Kingsland located in the south central section of Camden County had
a population of 619 in 1940 as compared with 444 in 1930 The city is gov
erned by a Mayor and Council
There is an outstanding bonded indebtedness against the city of 11000
consisting of eleven waterworks bonds maturing at the rate of 1000 per year
with final maturity in 1954 The city has created a reserve of 5000 now in
vested in U S War Bonds There was a cash balance of 3052 as of January
1 1944 making a total of 8052 in current assets
The tax collection record has been very good Additional revenue will
be derived when the tax exemption on the Great Southern Box Company factory
located within the city limits expires in 1946
Extension of the water system may be made at moderate cost thereby
increasing the number of users of water and adding to the revenue of the city
Consideration should be given to increasing the assessment ratio from its
present figure of 50 to 60 by 1946 It can then be maintained at 60
The total amount which can then be accumulated between 1944 and 1950 is
estimated at 21500 This amount added to the 8052 in current assets would
make available for capital improvements a total of 30000 for six years or
approximately 5000 per year
As may be noted from the schedule of proposed public improvements a
sewerage system with treatment plant and pumping station is estimated to cost
a total of 40000 Onehalf of this amount is expected to consist of equal
parts derived from current revenues and by bond issue and the other half
from federal funds
The following tables show details of the citys finances 19391943 inclu
sive the anticipated finances 19441950 inclusive the proposed public improve
ments scheduled according to year and order of priority
21v
FINANCIAL STATEMENT CITY OF KINGSLAND 19391943
ASSESSED VALUES
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property
1943
Fiscal
Year
Dollars
371413
1942
Fiscal
Year
Dollars
371413
1941
Fiscal
Year
Dollars
253822
1940
Fiscal
Year
Dollars
247326
1939
Fiscal
Year
Dollars
248302
TAX RATE
1943 Fiscal Year 1942 Fiscal Year 1941 Fiscal Year 1940 Fiscal Year 1939 Fiscal Year
County Per 1000 750 750 750 750 750
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 2116 4611 2677 2077 223
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 2359 1879 2255 1562 1923
b General property taxprior levies
c General property taxPenalties
d Public service enterprises Water Light etc 1542 1525 1480 1600
e Fines and Forfeitures 63 162 156 84 177
f Licenses and Permits 2860 1815 2754 2140 2079
K
h
L
i
Total from continuing sources of revenue 6824 5381 6645 5386 4179
Nonrecurring receipts including borrowings a Refunds 98 2887
b Miscellaneous 91 18 168 102
Total nonrecurring receipts 189 18 168 102 2887
TOTAL RECEIPTS 7013 5399 6813 5488 7066
Cash Plus Total Receipts 9129 10010 9490 7565 7289
DISBURSEMENTS Governmental operating expenses a General Government 978 1070 1101 964 491
b Public Safety 1084 1070 917 985 979
c Roads and Bridges or City Streets 285 239 179 69
d Health and Charities 565 774 646 717
e Miscellaneous 185 380 443
f
Total governmental operating expenses 3097 2914 3283 3288 1539
Capital and emergency expenditures a Waterworks construction 2640
b PurchaseU S Treasury Bonds 1500 3500
c
Total Capital and emergency expenditures 1500 3500 2640
Debt Service a Interest 480 480 596 600 33
b Principal retirementfunded debt 1000 1000 1000 1000 1000
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 1480 1480 1596 1600 1033
TOTAL DISBURSEMENTS 6077 7894 4879 4888 5212
Cash end of fiscal year 3052 2116 4611 2677 2077
Includes back taxes
Includes operation of Water System
22ANTICIPATED FINANCES CITY OF KINGSLAND 19441950
ASSESSED VALUES
1944 Fiscal Year Dollars 1945 Fiscal Year Dollars 1946 Fiscal Year Dollars 1947 Fiscal Year Dollars 1948 Fiscal Year Dollars 1949 Fiscal Year Dollars 1950 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 350000 380000 420000 420000 420000 420000 420000
TAX RATE
1944 Fiscal Year 1945 Fiscal Year 1946 Fiscal Year 1947 Fiscal Year 1948 Fiscal Year 1949 Fiscal Year 1950 Fiscal Year
City Per 1000 750 750 750 750 750 750 750
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1944 Dollars 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 2394 2607 2842 2842 2842 2842 2842
b General property taxprior levies 100 100 150 150 150 150 150
c General property taxPenalties
d Public service enterprises Water Light etc 1500 2100 2200 2200 2200 2200 2200
e Fines and Forfeitures
f Licenses and Permits 2400 2400 2400 2400 2400 2400 2400
g Miscellaneous 200 200 200 200 200 200 200
h
1
j
Total from continuing sources of revenue 6594 7407 7792 7792 7792 7792 7792
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 6594 7407 7792 7792 7792 7792 7792
DISBURSEMENTS Governmental operating expenses a General Government 1000 1000 1000 1000 1000 1000 1000
b Public Safety 1000 1000 1000 1000 1000 1000 1000
c Roads and Bridges or City Streets 250 250 290 330 370 410 450
d Health and Charities 675 675 675 675 675 675 675
e Miscellaneous 135 175 175 175 175 175 175
f
Total governmental operating expenses 3060 3100 3140 3180 3220 3260 3300
Capital and emergency expenditures
b i y

Total Capital and emergency expenditures
Debt Service a Interest 440 400 360 320 280 240 200
b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1000
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 1440 1400 1360 1320 1280 1240 1200
TOTAL DISBURSEMENTS 4500 4500 4500 4500 4500 4500 4500
Available for Capital Improvements from yearly operations 2094 2907 3292 3292 3292 3292 3292
23
ISCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF KINGSLAND
DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Construction of Town Hall 12000 50 Federal Aid 6000
2 Improvement and Extension of Water Distribution System 7000 50 Federal Aid 3500
3 Construction of Swimming Pool and Bath House 12000 50 Federal Aid 6000
4 Construction of Health Center 5000 50 Federal and State Aid 2500
5 Pavement of Sidewalks 3000 50 Federal and State Aid 1500
6 Construction of Sewerage System Treatment Plant Pumping Station onehalf of cost to be met from current revenue and federal aid as shown bond election to take care of remaining half with matching by federal funds Total Cost 40000 50 Federal Aid 5000 5000
7 Construction of Recreation Center 2000 2000
8 Construction of Addition to Water System 10000
9 Pavement of Streets 5000
10 Pavement of Sidewalks 5000
Total for year 600C 350C 600 400 500 500 22000
24D CITY OF ST MARYS
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
St Marys located in the southeastern section of Camden County had a
population of 733 in 1940 The city is governed by a Mayor and Council
The chief source of revenue is the ad valorem tax The city operates a
waterworks system and levies a flat sum for each water user This levy is
collected at the time of payment of the property tax levy Prior to 1943 the
water levy was 250 per annum but was increased in that year to 500 per
annum
The assessed valuation of property has been very low in proportion to
its true value Prior to 1944 there was no Board of Equalizers and the city
accepted the valuation placed by the property owner In 1944 the Tax Assessors
adjusted the values to approximately 50 percent of true value This will in
crease the amount of the levy by approximately 100 percent Further increase
in the assessment ratio should be considered so that it will finally be maintained
at 60 percent In 1941 the St Marys Kraft Corporation built a pulpwood mill
which will be assessed for property tax in 1946 since the fiveyear period of
exemption expires in that year This is a 3000000 plant and will provide a
heavy increase in the tax levy over 1944 With these two adjustments in 1946
the ad valorem tax will increase from approximately 2750 in 1943 to approxi
mately 9300 in 1946 Additional housing financed by FHA is largely responsi
ble for the estimated increase in 1945
The tax collection record has been very good The delinquent taxes are
approximately 7 of the total levy and efforts are being made by city officials
to collect all back taxes
A Class 4 airport has been constructed by the Navy within two miles of
St Marys
The only credit obligations of the city are 9500 of certificates of in
debtedness issued for the purpose of purchasing land for the St Marys Kraft
mill
On the basis of the above it is estimated that a total saving of slightly
less than 44000 will have been effected from 1944 to 1950 This sum will
therefore provide an average of 7400 per year for capital improvements from
1945 to 1951
25FINANCIAL STATEMENTCITY OF ST MARYS 19391943
ASSESSED VALUES
1943 Fiscal Year Dollars 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 183626 182362 186987 191078 168748
TAX RATE
City Per 1000
1943
Fiscal
Year
1942
Fiscal
Year
1000
1000
1941
Fiscal
Year
700
1940
Fiscal
Year
700
1939
Fiscal
Year
700
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 769 285 381 153 187
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 2399 2187 1606 1471 1104
b General property taxprior levies
c General property taxPenalties
d Public service enterprises Water Light etc 350 140 143 143 125
e Fines and Forfeitures 311 186 110 69
f Licenses and Permits 1909 2142 1701 618 221
g Miscellaneous 634 1592 984 360 414
h
i
j
Total from continuing sources of revenue 5292 6372 4620 2702 1933
Nonrecurring receipts including borrowings a Borrowing certificates 5000 4500
b Ga Power Co For pulpwood property 3000
c Camden County For pulpwood property 500 3713
Total nonrecurring receipts 500 5000 11213
TOTAL RECEIPTS 5792 11372 4620 13915 1933
Cash Plus Total Receipts 6561 11657 5001 14068 2120
DISBURSEMENTS Governmental operating expenses a General Government 888 870 858 842 450
b Public Safety 387 325 313 252 180
c Roads and Bridges or City Streets 1780 1954 1614 808 782
d Health and Charities 87 112 215 250 205
e Miscellaneous 73 206 342 227 350
f
Total governmental operating expenses 3215 3467 3342 2379 1967
Capital and emergency expenditures a Airport improvements 1524 1671 712 1387
b Equipment purchased 455
c Property for pulpwood 5750 9875
Total Capital and emergency expenditures 1979 7421 712 11262
Debt Service a Interest 380 162 46
b Principal retirementfunded debt
c Principal retirement floating debt 664 500
d Payments to sinking funds
Total debt service 1044 662 46
TOTAL DISBURSEMENTS 6238 10888 4716 13687 1967
Cash end of fiscal year 323 769 285 381 153
Includes back taxes
26 ANTICIPATED FINANCES CITY OF ST MARYS 19441950
ASSESSED VALUES
1944 Fiscal Year Dollars 1945 Fiscal Year Dollars 1946 Fiscal Year Dollars 1947 Fiscal Year Dollars 1948 Fiscal Year Dollars 1949 Fiscal Year Dollars 1950 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
5 Utilities Private Corporations
Total Assessed Valueall Taxable Property 360000 400000 1000000 1000000 1000000 1000000 1000000
TAX RATE
i 1944 Fiscal Year 1945 1 1946 i 1947 1 1948 Fiscal Fiscal Fiscal Fiscal Year Year Year Year 1950 Fiscal Year 1949 Fiscal Year
City Per 1000 1000 1000 1 1000 1000 1 1000 1000 1000
771
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1944 Dollars 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 3300 3600 9100 9100 9100 9100 9100
b General property taxprior levies 100 100 200 200 200 200 200
c General property taxPenalties
d Public service enterprises Water Light etc Water Receipts 400 400 400 400 400 400 400
e Fines and Forfeitures 300 300 300 300 300 300 300
f Licenses and Permits 2100 2100 2100 2100 2100 2100 2100
g Miscellaneous 600 600 600 600 600 600 600
h
1
J
Total from continuing sources of revenue 6800 7100 12700 12700 12700 12700 12700
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 6800 7100 12700 12700 12700 12700 12700
DISBURSEMENTS Governmental operating expenses a General Government 900 950 950 950 950 950 950
b Public Safety 500 550 550 600 600 600 600
c Roads and Bridges or City Streets 1800 1800 1800 1800 1800 1800 1800
d Health and Charities 200 200 200 200 200 200 200
e Miscellaneous 220 120 120 160 200 240 280
f
Total governmental operating expenses 3620 3620 3620 3710 3750 3790 3830
Capital and emergency expenditures J So figures at bottom of columns and Schedule
b n r

Total Capital and emergency expenditures
Debt Service a Interest 380 380 380 340 300 260 220
b Principal retirementfunded debt 1000 1000 1000 1000 1000
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 380 380 1380 1340 1300 1260 1220
TOTAL DISBURSEMENTS 4000 4000 5000 5050 5050 5050 5050
Available for Capital Improvements from yearly operations 2800 3100 7700 7650 7650 7650 7650
27SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF ST MARYS
DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Expansion of Waterworks System 54000 50 Federal Aid 6000 10000 4000 7000
2 Construction of Recreation Building 10000 50 Federal Aid 5000
3 Contsruction of Sewage Disposal System 24000 50 Federal Aid 8000 4000
4 Pavement of Sidewalks 10000
5 Pavement of Streets 10000
6 Extension and Improvement of Sewage Disposal System 20000
Total for year 6000 500 1000C 800C 8000 7000 40000
28IV
A CHARLTON COUNTY
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Charlton County operates under a sixman Board of County Commis
sioners Its ad valorem tax rate is 5 mills state 10 mills county and 5 mills
for countywide schools Five local tax school districts levy a local district
tax for bonded indebtedness While the tax levy is small and the assessed
valuation is estimated at only 40 percent of the true value the county is in
satisfactory financial condition
The amount of outstanding obligations is 12500 consisting of 2500 of
5 Courthouse Bonds and 10000 of 5 Jail Bonds which at the present rate
of maturity will be retired in 1948 All bills are paid and there are no out
standing warrants The county has a reserve of 30000 in U S 2 Treasury
Bonds There are two remaining State Highway Refunding Certificates due
the county in the amount of 8135 each with maturity in 1944 and 1945
In addition the county had a cash balance of 18031 as of January 1 1944
The tax collection record has shown improvement in the past year but
further efforts should be made to push the collection of delinquent taxes The
chief source of operating revenue for the county is the gasoline tax Consid
eration should be given to increasing the assessment ratio of 40 of actual
value so that it will eventually be maintained at 60 of actual value for both
real and personal property The anticipated finances as well as the schedule
of proposed public improvements as set forth below in this report have been
computed on this basis
From the comparative statement of past and future estimated receipts and
disbursements it is apparent that 75000 should accrue to the county during
the next six years This amount added to 48031 in current assets will make
a total of 123000 or approximately 20000 a year available for capital im
provements
The following tables show details of the countys finances 19391943
inclusive the anticipated finances 19441950 inclusive the proposed public im
provements scheduled according to year and order of priority
29FINANCIAL STATEMENTCHARLTON COUNTY 19391943

ASSESSED VALUES
1943 Fiscal Year Dollars 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollars
Real and Personal Property 1387971 1359780 1285730 1270328 1270567
Less Homestead and Personal Exemption 340546 335792 322267 320711 317109
Utilities Private Corporations 778733 691990 679099 676570 734099
Total Assessed Valueall Taxable Property 1826158 1715978 1642562 1626187 1687557
TAX RATE
1943 Fiscal Year 1942 Fiscal Year 1941 Fiscal Year 1940 Fiscal Year 1939 Fiscal Year
County Per 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBU RSEMENT S
Fiscal Year Ending Dec 31
1943 Dollars 1942 Dollars 1941 Dollars 1940 Dollars 1939 Dollars
Cash beginning of fiscal year 13579 5560 7606 618 80
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 20077 10617 15297 12157 16563
b General property taxprior levies
c General property taxPenalties
d Public service enterprises Water Light etc
e Fines and Forfeitures 492 809 636 408 640
f Licenses and Permits 42 75 48 20 115
g State Gasoline Tax 32193 34561 33918 32067 28302
h Highway Ref Certificates 8135 8135 8135 8135 8135
1
i
Total from continuing sources of revenue 60939 54197 58034 52787 53755
Nonrecurring receipts including borrowings a Borrowings 500 493 3030
b Refunds 1046 2857 1094 1833
c Miscellaneous 888 1227 870 767 915
Total nonrecurring receipts including borrowings 1934 4584 1363 1881 5778
TOTAL RECEIPTS 62873 58781 59397 54648 59533
Cash Plus Total Receipts 76452 64341 67003 55266 59453
DISBURSEMENTS Governmental operating expenses a General Government 10635 10265 10774 7291 7209
b Public Safety 1746 2124 2322 3178 3813
c Roads and Bridges or City Streets 12652 23648 33724 25487 35794
d Health and Charities 3312 4226 4581 5544 4730
e Miscellaneous 1826 2061 3019 2535 2539
r
Total governmental operating expenses 30171 42324 54420 44035 54085
Capital and emergency expenditures a PurchaseU S Treasury Bonds 25000 5000
D
c
Total Capital and emergency expenditures 25000 5000
Debt Service a Interest 750 438 1000 1125 1750
b Principal retirementfunded debt 2500 2500 2500 2500 3000
c Principal retirement floating debt 500 3523
d Payments to sinking funds
Total debt service 3250 3438 7023 3625 4750
TOTAL DISBURSEMENTS Cash end of fiscal year 58421 50762 61443 47660 58835
Includes back taxes 5560 7606 818
30ANTICIPATED FINANCES CHARLTON COUNTY 19441950
ASSESSED VALUES
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property
1944
Fiscal
Year
Dollars
1400000
400000
700000
1700000
1945
Fiscal
Year
Dollars
1600000
400000
700000
1900000
1946
Fiscal
Year
Dollars
1800000
400000
700000
2100000
1947
Fiscal
Year
Dollars
1900000
400000
700000
2200000
1948
Fiscal
Year
Dollars
2100000
400000
700000
2400000
1949
Fiscal
Year
Dollars
2100000
400000
700000
2400000
1950
Fiscal
Year
Dollars
2100000
400000
700000
2400000
TAX RATE
County Per 1000
1944
Fiscal
Year
1000
1945
Fiscal
Year
1000
1946
Fiscal
Year
1000
1947
Fiscal
Year
1000
1948
Fiscal
Year
1000
1949
Fiscal
Year
1000
1950
Fiscal
Year
1000
RECEIPTS AND DISBURSEMENTS
lil

W

RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
b General property taxprior levies
c General property taxPenalties
Public service enterprises
Water Light etc
e Fines and Forfeitures
f Licenses and Permits
g State Gasoline Tax
h Highway Ref Certificates
i Miscellaneous
j
Total from continuing sources of revenue
Nonrecurring receipts including borrowings
a
b
Total nonrecurring receipts
Fiscal Year Ending Dec 31
1944
Dollars
1945
Dollars
15150
1000
600
100
32000
8135
2200
59185
TOTAL RECEIPTS
DISBURSEMENTS
Governmental operating expenses
a General Government
b Public Safety7
c Roads and Bridges or City Streets
17050
1000
600
100
1946
Dollars
1947
Dollars
1948
Dollars
18950
1000
600
32000
8135
2200
61085
59185
d Health and Charities
e Miscellaneous
f
Total governmental operating expenses
131
fk
Capital and emergency expenditures
J See figures at bottom of columns and Schedule
of Proposed Public Improvements
Total Capital and emergency expenditures
Debt Service
a Interest
b Principal retirementfunded debt
c Principal retirement floating debt
Payments to sinking funds
11000
2400
26000
4400
3075
46875
626
2500
61085
11000
2400
26125
4400
3075
47000
100
35000
2500
58150
58150
11000
2400
18900
2000
600
100
35000
2500
59100
59100
20800
2000
600
100
35000
2500
61000
61000
26250
4400
3075
47125
500
2500
Total debt service
TOTAL DISBURSEMENTS
Available for Capital Improvements from yearly operations
3125
50000
3000
50000
375
2500
11000
11000
2400
26375
26500
4400
3075
47250
250
2500
2875
50000
11085 8150
2750
50000
9100
2400
1949
Dollars
20800
2000
600
100
35000
2500
61000
1950
Dollars
20800
2000
600
100
35000
2500
61000
61000
11000
4400
3075
47375
125
2500
2625
50000
2400
26625
4400
3075
47500
47500
11000 13500
61000
11000
2400
26750
4400
3075
47625
47625
13376
31
MSCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CHARLTON COUNTY
DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Construction of Road from Burnt Fort to Folkston Length 118 miles 34000 50 State Aid 17000
2 Development of Homeland Park 6000 50 Federal Aid 3000
3 Construction of Road from Wlnokur via Mattox to Prospect Church Length 219 miles 50000 50 State Aid 25000
4 Construction of Central Garage for repairing county owned equipment 7500 7500
5 Construction of Health Center at Folkston 25000 50 Federal and State Aid 12500
6 Improvement of Airport Extension of Runways and Installation of wind cone 5300 50 Federal Aid 2650
7 Construction of road from State Route 185 S of Moniac to State Route 185 05 mile N of Florida Line Length 99 miles 34000 50 State Aid 17000
8 Construction of Road from WlnokurE for 57 miles thence to Brantley Co Line thence to FolkstonBurnt Fort Road Length 140 miles 38000 50 State Aid 19000
9 Construction of Road from State Route 185 via Stokesville to Florida Line Length 82 miles 30000 50 State Aid 15000
10 Construction of Road from Winokur to Racepond Length 60 miles 10000 50 State Aid 5000
11 Construction of Road from Folkston to Paxton Length 50 miles 26000 50 State Aid 13000
Total for year 20000 25000 20000 19650 19000 20000 13000
32B BOARD OF EDUCATION
FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING
PROGRAM
The Charlton County school system operates under a County Board of
Education with a County Superintendent in charge It is composed of five
local school districts each district having a Board of Trustees and a Treasurer
Transportation equipment is owned jointly by the local districts and the County
Board There is a total of 35379 in outstanding school bonds with the
maturity dates extending from 1946 to 1959
School buses are owned jointly by the local districts and the County Board
of Education The present buses are in bad shape and 12 replacements at an
estimated cost of 27900 are needed It is possible that 10 state aid could
be secured on the purchase cost On the basis of income and expenditures
outlined below it would be impracticable to proceed with these replacements
more rapidly than two buses per year In the event that the constitutional
limitation on the tax rate for school purposes is increased it is suggested that
consideration be given to making the replacements at the rate of 6 buses per
year
It appears that the county school system would be improved by further
consolidation of schools If the system had only three white schools they
could be operated with greater efficiency and economy
Annual revenue for the past five years has averaged
Federal 1400
State 39000
County 17300
Total
Anticipated future annual revenue is estimated as follows
Federal
State
County
Total
57700
1000
50000
20500
71500
The annual expenditure for the past five years has averaged 57700 of
which only a negligible part has gone for capital outlay
Anticipated future annual operating expense including administration in
structional service and maintenance is estimated at 69500
From the above figures it is apparent that the Charlton Board of Educa
tion will not have any large amount of funds to use for capital improvements
unless it obtains additional aid from other sources Funds for a program of
school improvements will have to be raised either through a countywide bond
election or through new taxes which may be authorized by the constitution
for this purpose
33n
Listed below are the proposed school improvements with estimated costs
and suggested order of priority It is hoped that federal and state aid will
be available to finance half the cost of certain of these improvements as is indi
cated
DESCRIPTION OP IMPROVEMENT
1 Heating Plant for Grammar and High School
BuildingsFolkston
2 Land for Experimental Plot Garden and Ath
letic FieldFolkston
3 Manual Arts Shop and Canning PlantFolkston
4 Addition to Negro SchoolFolkston
5 Vocational Auto Work Shop and Canning Room
St George
6 Negro SchoolSt George
7 Water Systems in Schools at Moniac and Uptonville
8 New Senior High SchoolFolkston
TOTAL
COST
10000
5000 5000
10000 50 Federal and State Aid 5000
6000 50 Federal Aid 3000
2000 2000
5000 50 Federal Aid 2500
2500 2500
90000 50 Federal and State Aid 45000
COUNTY
PARTICIPA
TION
10000
34C CITY OF FOLKSTON
FINANCIAL ANALYSIS AND SCHEDULE OF PROPOSED PUBLIC
IMPROVEMENTS
Folkston the county seat of Charlton County is governed by a Mayor
and Council It had a population of 1024 in 1940
There is an outstanding bonded indebtedness of 14850 consisting of
9350 in 4 water bonds and 5500 in 5 power plant bonds The power
plant formerly owned by the town was sold to private interests and is now
owned by the Georgia Power Company Power plant bonds matured on May
1 1940 and are now held by a local bank pending final adjustment The water
bonds mature at the rate of 850 each year with final maturity in 1954
There was a cash balance of 4938 on hand as of January 1 1944
For the past several years the tax rate has been 10 mills It is suggested
that additional revenue be obtained for public improvements by increasing
over a period of four years the assessment ratio on real and personal property
from 40 to 60 by installing meter equipment for all users and by levying
a rninimum charge of 150 per month for water furnished by the city After
meeting operating expenses and debt service the additional revenue provided
will make available an average of 4300 per year for capital improvements
Charges may be made to users to help pay for the proposed sewerage sys
tem and the city charter may be amended if necessary to permit this
The following tables show details of the citys finances 19391943 inclu
sive the anticipated finances 19441950 inclusive the proposed public improve
ments scheduled according to year and order of priority
35FINANCIAL STATEMENT CITY OF FOLKSTON i939943
ASSESSED VALUES
1943 Fiscal Year Dollart 1942 Fiscal Year Dollars 1941 Fiscal Year Dollars 1940 Fiscal Year Dollars 1939 Fiscal Year Dollart
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 378000 No detail available
TAX RATE
1943 Fiscal Year 1942 Fiscal Year 1941 Fiscal Year 1940 Fiscal Year 1939 Fiscal Year
City Per 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1943 Dollart 1942 Dollart 1941 Dollart 1940 Dollart 1939 Dollart
Cash beginning of fiscal year 2588 1283 3377 2385 2504
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 4580 4379 2374 1938 1655
b General property taxprior levies
c General property taxPenalties 204
d Public service enterprises Water Light etc Water receipts 2388 2580 1288 923 1498
e Fines and Forfeitures 75 207 30 167 81
f Licenses and Permits 1567 2237 188 1740 1467
K
h
i
1
Total from continuing sources of revenue 8610 9607 3880 4768 4701
Nonrecurring receipts including borrowings a Miscellaneous 115 95 30 10
b
Total nonrecurring receipts 115 95 30 10
TOTAL RECEIPTS 8725 9702 3910 4768 4711
Cash Plus Total Receipts 11313 10985 7287 7153 T21S
DISBURSEMENTS Governmental operating expenses a General Government 1442 1678 986 1805 1550
b Public Safety 1452 2048 24 610 1244
c Roads and Bridges or City Streets 461 193 392 75 546
d Health and Charities 1854 1029 460 879 110
e Miscellaneous 128 279 69 80 157
f
Total governmental operating expenses 5337 5227 1931 3449 3607
Capital and emergency expenditures a
b
c
Total Capital and emergency expenditures
Debt Service a Interest 188 1171 1071 327 723
b Principal retirementfunded debt 850 1999 3002 500
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 1038 3170 4073 327 1223
TOTAL DISBURSEMENTS 6375 8397 6004 3776 4830
Cash end of fiscal year 4938 2588 1283 3377 2385
Includes back taxes
Includes operation of Water System
36ANTICIPATED FINANCES CITY OF FOLKSTON 19441950
ASSESSED VALUES
1944 Fiscal Year Dollars 1945 Fiscal Year Dollars 1946 Fiscal Year Dollars 1947 Fiscal Year Dollars 1948 Fiscal Year Dollars 1949 Fiscal Year Dollars 1950 Fiscal Year Dollars
Real and Personal Property
Less Homestead and Personal Exemption
Utilities Private Corporations
Total Assessed Valueall Taxable Property 378000 420000 470000 510000 560000 560000 560000
TAX RATE
1944 Fiscal Year 1945 Fiscal Year 1946 Fiscal Year 1947 Fiscal Year 1948 Fiscal Year 1949 Fiscal Year 1950 Fiscal Year
City Per 1000 1000 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBURSEMENTS
Fiscal Year Ending Dec 31
1944 Dollars 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 3391 3790 4265 4545 5020 5020 5020
b General property taxprior levies 200 200 200 300 300 300 300
c General property taxPenalties
d Public service enterprises Water Light etc Water Receipts 2500 3200 3200 3200 3200 3200 3200
e Fines and Forfeitures 100 100 100 100 100 100 100
f Licenses and Permits 1700 1700 1700 1700 1700 1700 1700
g
h
i
j
Total from continuing sources of revenue 7891 8990 9465 9845 10320 10320 10320
Nonrecurring receipts including borrowings a
b
Total nonrecurring receipts
TOTAL RECEIPTS 7891 8990 9465 9845 10320 10320 10320
DISBURSEMENTS Governmental operating expenses a General Government 1500 1500 1500 1500 1500 1500 1500
b Public Safety 1500 1500 1500 1500 1500 1500 1500
c Roads and Bridges or City Streets 400 500 500 500 500 500 500
d Health and Charities 1000 1000 1000 1000 1000 1000 1000
e Miscellaneous 200 200 200 200 200 200 200
f
Total governmental operating expenses 4600 4700 4700 4700 4700 4700 4700
Capital and emergency expenditures

1 of Proposed Public Improvements J
Total Capital and emergency expenditures
Debt Service a Interest 565 1850 481 1850 397 1850 313 1850 229 1850 170 1350 156 850
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 2415 2331 2247 2163 2079 1520 1006
TOTAL DISBURSEMENTS 7015 7031 6947 6863 6779 6220 5706
Available for Capital Improvements from yearly operations 876 1959 2518 2982 3541 4100 4614
37SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF FOLKSTON
DESCRIPTION TOTAL COST 1945 1946 1947 1948 1949 1950 LATER
1 Improvement of Water System 8600 50 Federal Aid 4300

2 Construction of Sewage Disposal System Treatment Plant and Pumping Station 25000 50 Federal Aid 4300 4300 3900
S Construction of Recreation Center 10000 50 Federal and State Aid 5000
4 Pavement of Streets 8000 50 Federal and State Aid 4000
5 Pavement of Sidewalks 4000 4000
6 Pavement of additional Streets and Sidewalks 20000 50 Federal and State Aid 10000
Total for year 4300 4300 4300 3900 5000 4000 14000
38

PUBLIC IMPROVEMENTS
FOR
BRYANLIBERTYLONGMcINTOSH
COUNTIES
PUBLIC WORKS STUDY NO 2
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
JULY 1945A LONGRANGE PROGRAM
OF
PUBLIC IMPROVEMENTS
FOR
BRYAN LIBERTY LONG McINTOSH
COUNTIES
INCLUDING THE TOWNS OF
PEMBROKEHINESVILLELUDOWICIDARIEN
PUBLIC WORKS STUDY NO 2
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
IN COLLABORATION WITH
THE COUNTIES AND CITIES
JULY 1945ELLIS ARNALL Governor of Georgia
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
Blanton Fortson Chairman
L Vaughan Howard Executive Director
PUBLIC WORKS PANEL
Ryburn G Clay Chairman
Alfred W Jones
Henry T McIntosh
G T Papageorge Director
H J Friedman Consultant
COUNTY COMMISSIONERS
Bryan County J T Stubbs Chairman Pembroke J O Strickland
Pembroke I G Lanier Pembroke C C Slater Ellabelle H C
Kessler Richmond Hill Roscoff Deal Clerk Pembroke
Liberty County C B Jones Chairman Riceboro O J Olmstead
Hinesville M F Martin Flemington E A Daniels Clerk Hines
ville
Long County E D Swindell Chairman Ludowici R B Smiley
Ludowici J C Howard Ludowici H M Hodges Clerk
Ludowici
McIntosh County J L Stebbins Chairman Darien T C Davis
Townsend E M Thorpe Townsend A M Diuant Valona
F B Williams Meridian G B Cowart Clerk Darien
COUNTY SCHOOL OFFICIALS
Bryan County Mrs S E Speir Superintendent Pembroke M F
Sims Pembroke V P Bowers Pembroke V P Stubbs Lanier
A M McCaller Clyde Ben G Brewton Richmond Hill
Liberty County Mrs H A Bacon Superintendent Hinesville H L
Stacy Sr Hinesville R P Youmans Dorchester J B Fraser
Hinesville H F Long Ludowici R F Clark Fleming
Long County Byrom M Fitzgerald Superintendent Ludowici Earn
est Easterling Ludowici M W Mock Glenville H C Norman
Walthourville A A Smiley Ludowici M A Murray Ludowici
McIntosh County W P Lunsford Superintendent Darien H R
Donnelly Valona C N Hayman Ridgeville H W Poppell
Townsend J C Abbott Darien A Sweerus Townsend
CITY OFFICIALS
Pembroke O M Jones MayorCity Council C L Gruver E M
Gilbert J C Mikell T L Waters W A Warned
Hinesville H N Stafford MayorCity Council F F Rambo F W
Hendry F L Ginter Julian White
Ludowici H C Long MayorCity Council L M Branch J W
Godfrey J L D Shaw J V Warren M F Weaver Clerk
Darien M Edenfield MayorCity Council C A Stebbins J Carl
Abbott R S Townsend George B Cowart John D Clarke ClerkCONTENTS
I Introduction
II Bryan County
1 Financial SummaryBryan County
Financial StatementBryan County
Anticipated FinancesBryan County
Schedule of Proposed ImprovementsBryan County
2 Board of EducationBryan County
3 Financial SummaryCity of Pembroke
Financial StatementCity of Pembroke
Anticipated FinancesCity of Pembroke
Schedule of Proposed ImprovementsCity of Pembroke
III Liberty County
1 Financial SummaryLiberty County
Financial StatementLiberty County
Anticipated FinancesLiberty County
Schedule of Proposed ImprovementsLiberty County
2 Board of EducationLiberty County
3 Financial SummaryCity of Hinesville
Financial StatementCity of Hinesville
Anticipated FinancesCity of Hinesville
Schedule of Proposed ImprovementsCity of Hinesville
IV Long County
1 Financial SummaryLong County
Financial StatementLong County
Anticipated FinancesLong County
Schedule of Proposed ImprovementsLong County
2 Board of EducationLong County
3 Financial SummaryCity of Ludowici
Financial StatementCity of Ludowici
Anticipated FinancesCity of Ludowici
Schedule of Proposed ImprovementsCity of Ludowici
V McIntosh County
1 Financial SummaryMcIntosh County
Financial StatementMcIntosh County
Anticipated FinancesMcIntosh County
Schedule of Proposed ImprovementsMcIntosh County
2 Board of EducationMcIntosh County
3 Financial SummaryCity of Darien
Financial StatementCity of Darien
Anticipated FinancesCity of Darien
Schedule of Proposed ImprovementsCity of Darien
VI MapBryan Liberty Long and McIntosh CountiesINTRODUCTION
Bryan Liberty Long and Mclntosh counties are located in the
southeastern section of Georgia in the coastal area The climate is gen
erally good throughout the year
The population in these counties has been quite stable since 1920
according to the Federal census for Georgia In 1940 the population
in Bryan County was 6288 Liberty County 8595 Long County 4086
and Mclntosh County 5292 However the population has increased
considerably in these counties since the establishment of Camp Stewart
and other war activities in this area
Many of the inhabitants of this area work in the shipyards in Savan
nah and Brunswick and at Camp Stewart The major income in peace
time is derived from timber and livestock General farming truck
farming sawmilling and turpentine operations are substantial sources
of income
These counties offer excellent possibilities in cattle raising and in
the development of forest industries including pulpwood products
naval stores and plastics
In preparing this sixyear program of Public Works 50 Federal
andor State aid has been assumed to supplement the anticipated in
come The schedules have been prepared with the idea of developing
first those projects which are most urgently needed It is expected that
circumstances will occur which may alter the priority of needs in the
respective counties and towns For this reason the program should be
revised annually and should be extended to maintain a constant sixyear
period The program is flexible and can be put into effect over a
shorter or a longer period of time depending on economic and local
conditions
The program of public works has been prepared for these counties
through the combined efforts of the county and city officials and various
Federal and State agencies including the State Highway Department
the State Department of Education through its Education Panel the
State Department of Health and the Civil Aeronautics Administration
working in cooperation with the Public Works Panel of the Agricul
mral and Industrial Development Board of GeorgiaFINANCIAL SUMMARY

BRYAN COUNTY
Bryan County is governed by a fiveman board of county commis
sioners Its present tax rate is 5 mills for state purposes 12 mills for
county purposes and 5 mills for countywide schools However for sev
eral years prior to 1943 the tax levy for county purposes was 14 mills
The assessed valuation is estimated at 40 of the true value of real and
personal property A graduated increase in valuations to a final 60
of actual values is desirable
The tax collection record is unusually good with delinquents aver
aging less than 4 of levied amounts in recent years Homestead and
nersonal exemptions amount to approximately 21 of the assessed
valuation The ad valorem tax furnishes 41 and the state gasoline
tax 43 of the total revenue
The only outstanding obligation is 193 in warrants and jury scrip
There was a cash balance of 3174 and a reserve of 46007 in Treas
ury bonds making a total of 49181 in current assets as of December
20 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
property assessments will be increased from 40 to 60 within the
next four years the county will have available 123675 plus 49181
of current assets or a total of 172856 for public improvements over
the next six yearsFINANCIAL STATEMENTBRYAN COUNTY 19401944
ASSESSED VALUES
Fiscal year 1940 1941 1942 1943 1944
Real and personal property 1335331 1343497 1362794 1304113 1326830
Less homestead and personal exemption 260121 275006 285311 290400 306333
Total 1075210 1068491 1077483 1013713 1020497
Utilities private corporations 566697 575800 658349 723835 740142
Total assessed value all taxable property 1641907 1644291 1735832 1737548 1760639
TAX RATE per 1000 1400 1400 1400 1200 1200
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 43040 43041 13142 L22042 122043 122044
Cash beginning of fiscal year 55 203 582 3666 3039 11962
RECE Continuing sources of revenue a General property taxcurrent levy IPTS 19061 18896 14891 6366 6441 6755
b Gen property taxprior levies and penalties 5146 3199 7740 12418 18781 16975
c Public service water lights etc
d Fines and forfeitures 825 1145 250 1322 3276 3400
e Licenses and permits 1350 1250 2730 540 5745 10490
f State gasoline tax 22857 23822 19056 23676 25834 28240
g Miscellaneous 10 85 20 33 1100
Total continuing sources of revenue 49249 48312 44752 44342 60110 6696C
Nonrecurrent receipts including borrowings a Highway Department inc cer 7514 2800 2034 6095 740
b Sales 655 701 3800 18800
c Transferred from Petty Cash 1083
Total nonrecurring receipts 8169 2800 701 5834 6095 20623
TOTAL RECEIPTS 57418 51112 45453 50176 66205 87583
Cash plus total receipts 57363 50909 44871 53842 69244 99545
DISBURSEM Governmental operating expenses a General government ENTS 10996 10146 8084 8850 9696 10950
b Public safety 4951 3941 2348 2909 2615 1838
c Roads bridges and streets 35534 27953 14151 16426 16750 30539
d Health and charities 2773 3124 2149 2629 2835 2766
e Miscellaneous including forestry protection 3312 6327 6362 7065 11571 10271
Total governmental operating expenses 57566 51491 33094 37879 43467 56364
Capital and emergency expenses a Purchase of U S Bonds 6000 40007
Total capital and emergency expenditures 6000 40007
Debt Service a InterestWarrants 126 448 511
b Principalfunded debt
c Principalfloating debt 7985 12476 7304
d Payments to sinking funds
Total debt service 8111 12924 7815
TOTAL DISBURSEMENTS 57566 51491 41205 50803 57282 96371
rh nH of fiscal vear 1 203 1 I82 3666 3039 11962 3174
ANTICIPATED FINANCESBRYAN COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 1490000 1655000 1820000 1990000 1990000 1990000 1999000
Less homestead and personal exemption 305000 305000 305000 305000 305000 305000 305000
Total 1185000 1350000 1515000 1685000 1685000 1685000 1685000
Utilities private corporations 740000 740000 740000 740000 740000 740000 740000
Total assessed valueall taxable property 1925000 2095000 2255000 2425000 2425000 2425000 2425000
TAX RATE per 1000 1200 1200 1200 1200 1200 1200 1200
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 15000 17000 19000 21000 21000 21000 21000
b General property tax prior levies and penalties 8000 8000 8000 8000 8000 8000 8000
c Public service water lights etc
d Fines and forfeitures 3500 3000 2000 2000 2000 2000 2000
e Licenses and permits 5500 5000 4500 4000 3500 3000 3000
f State gasoline tax 28424 28424 28424 28424 28424 28424 28424
g Miscellaneous 100 100 100 100 100 100 100
Total continuing sources of revenue 60524 61524 62024 63524 63024 62524 62524
Nonrecurrent receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 60524 61524 62024 63524 63024 62524 62524
DISBURSEMENTS Governmental operating expenses a General government 9500 9500 9500 9500 9500 9500 9500
b Public safety 3300 3500 3500 3500 3500 3500 3500
c Roads bridges and streets 17000 19000 20000 20000 20000 20000 20000
d Health and charities 3000 3000 3000 3500 3500 3500 3500
e Miscellaneous 10000 10000 9000 9000 8000 8000 8000
Total governmental oper expenses 42800 45000 45000 45500 44500 44500 44500
Debt Service a Interest
b Principal retirementfunded debt
c Principal retirementfloating debt 193
d Payments to sinking funds
Total debt service 193
TOTAL DISBURSEMENTS 42993 45000 45000 45500 44500 44500 44500
Available for capital improvements 17531 16524 17024 18024 18524 18024 18024
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
BRYAN COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Road from Ways Station to Keller Asphalt Paving Length 78 miles 98000 50 Federal and State Aid 49000
2 Construction of AirportClass 1 Minus Sod Landing Strips 18000 50 Federal and State Aid 9000
3 Construction of Road from Bryan County line State Route 67 to Pembroke Length 111 miles 56000 50 Federal and State Aid 28000
4 Construction of Road from Black Creek Church via Ellabelle and Arden to Morgans Bridge Length 113 miles 55000 50 Federal and State Aid 27500
5 Construction of Road from Blichton to Ivanhoe Length 29 miles 8000 50 Federal and State Aid 4000
6 Construction of Road from Pembroke to State Route 3015 miles west of Reka Length 515 miles 25000 50 Federal and State Aid 12500
7 Construction of Swimming Pool and Recreational Facilities at Pembroke 15000 50 Federal and State Aid 7500
8 Construction of Swimming Pool at Richmond Hill 15000 50 Federal and State Aid 7500
9 Additional road improvements 27000 20000
Total for Year 58000 28000 27500 16500 15000 27000 20000
BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
BRYAN COUNTY
The Bryan County School System is a county unit system operated
by the Board of Education through the county school superintendent
and local trustees Each district school board has its own treasurer
who handles the district tax and bond funds
The county levies a 5 mill countywide tax for operation purposes
and each district levies a 5 mill district tax for maintenance in addition
to its bond levy
0
The county operates only three schools for white children two of
which have senior high departments One of the high schools is located
at Richmond Hill which is at one end of the county and the other is
located at Pembroke near the opposite end of the county The high
school enrollment is small but it is not feasible to consolidate the two
high schools since most of the population is centered around the Rich
mond Hill and Pembroke areas The county board owns sixteen bus
bodies and has contracted with private individuals to transport the
white school children
On June 30 1944 the schools had on hand approximately 10000
There is a total of 24000 in school bonds consisting of 9000 for
the EllabelleEldora district with maturity date in 1954 5000 for the
Pembroke district with maturity date in 1948 and 10000 for the Ways
district with maturity date in 1952
The following table shows the trend of past and future anticipated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income Average Annual Expenditure
19401944 19404244
Federal and State47303
County 7006 Operation and Capital50812
Total 54309 Total 50812
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income Anticipated Annual Expenditure
19451949 19451949
Federal and State56800
County 6000 Operation 63700
Total 62800 Total 63700
The above table of estimated income and expenditure reveals an
anticipated annual deficit of 900 Until such time as the constitution
provides for increased tax levies it appears that this deficit will have to
be offset by using the cash on hand
9
L3From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 30500 will be needed to
match Federal and State funds which have been assumed It appears
that bond issues may be the most practical way to raise the needed sum

DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
3
Construction of a negro elementary and high 18000 9000
school at Pembroke 8 classrooms auditorium 50 Federal
and office and State aid
Remodel and enlarge county high school at 25000 12500
Pembroke 50 Federal
and State aid
Construction of negro consolidated rural 18000 9000
school at EllabelleEldora 8 classrooms audi 50 Federal
torium office and lunchroom and State aid
10FINANCIAL SUMMARY
CITY OF PEMBROKE
Pembroke county seat of Bryan County is governed by a mayor
and council The population increased from 788 in 1930 to 1039
in 1940
The tax rate which is 10 mills has been stable for the past several
years The assessed valuation is estimated at 50 of the true value
of real and personal property A graduated increase in valuations to
a final 60 of actual value is desirable
The tax collection record is very good with delinquents averaging
less than onehalf of 1 in recent years The ad valorem tax consti
tutes 32 of the total revenue while the income from the operation
of the municipality owned water system provides 48 of the total
revenue The water rent is placed on a flat monthly rate of 150 per
user for the first hydrant and 25c for each additional hydrant
Outstanding obligations amount to 2000 of 5 water bonds which
at the present rate of maturity will be retired in 1949 There was a
cash balance of 1608 including 1000 in U S War Savings Bonds
on February 12 1945
From the comparative analysis of past revenue and expense and
future estimated revenue and expense and with a gradual increase
from 50 to 60 in property values within the next four years the
city will have available 9300 plus 1608 in cash assets or a total of
10908 for public improvements over the next six years
liFINANCIAL STATEMENTCITY OF PEMBROKE 19421944
ASSESSED VALUES
Fiscal year
Real and personal property
Utilities private corporations
Total assessed value all taxable property
TAX RATE per 1000
RECEIPTS AND DISBURSEMENTS
1942
266529
6549
273078
1000
1943
283775
6560
290335
1000
1944
287902
6610
294512
1000
Fiscal year ending 123142 123143 121244
Cash beginning of fiscal year 173 1185 1966
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 2672 2822 3217
b General property taxprior levies and penalties 1634 5
c Public service water lights etc 6585 3919 4583
d Fines and forfeitures 617 1328 704
e Licenses and permits 1954 287 863
f Miscellaneous 110 23 556
Total continuing sources of revenue 13572 8384 9923
Nonrecurring receipts including borrowings a Notes warrants etc 600 2000 3000
b Sales and refunds 181 300
Total nonrecurring receipts 781 2300 3000
TOTAL RECEIPTS 14353 10684 12923
Cash plus total receipts 14526 11869 14889
DISBURSEMENTS Governmental operating expenses a General government 1874 1776 1412
b Public safety 2043 2395 2842
c Roads bridges and streets 1819 1443 2203
d Health and charities
e Water Department 3398 2139 2384
f Miscellaneous 290
Total governmental operating expenses 9134 7753 9131
Capital and emergency expenses a Addition to water system 1407
Total capital and emergency expenditures 1407
Debt Service
a Interest bonds and loans 200 150 150
b Principalfunded debt 2000 2000
c Principalfloating debt 600 2000 3000
d Payments to sinking funds
Total debt service 2800 2150 5150
TOTAL DISBURSEMENTS 13341 9903 14281
Cash end of fiscal year 1 118E 1966 608
12ANTICIPATED FINANCESCITY OF PEMBROKE 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property
Utilities private corporations
Total assessed valueall taxable property 300000 315000 330000 345000 345000 345000 345000
TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 2800 2900 3000 3200 3200 3200 3200
b General property tax prior levies and penalties 200 200 300 250 250 250 250
c Public service water lights etc 5000 5000 5000 5000 5000 5000 5000
d Fines and forfeitures 1000 1000 1000 1000 l000 1000 1000
e Licenses and permits 1000 1000 1000 1000 1000 1000 1000
Total continuing sources of revenue 10000 10100 10300 10450 10450 10450 10450
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 10000 10100 10300 10450 10450 10450 10450
DISBURSEMENTS Governmental operating expenses a General government 1700 1700 1700 1700 1700 1700 1700
b Public safety 2400 2400 2400 2400 2400 2400 2400
c Roads bridges and streets 1700 1700 1800 1800 1800 1800 1800
d Health and charities
e Waterworks Dept 2700 2800 2800 2800 2800 2800 2800
Total governmental oper expenses 8500 8600 8700 8700 8700 8700 8700
Debt Service a Interest 100 100 50 50
b Principal retirementfunded debt 1000 1000
c Principal retirementfloating debt
d Payments to sinking funds
Total debt service 100 1100 50 1050
TOTAL DISBURSEMENTS 8500 8700 9800 8750 9750 8700 8700
Available for capital improvements 1500 1400 500 1700 700 1750 1750
13SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF PEMBROKE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Sewerage System 35000 50 Federal and State aid 17500
2 Expansion and improvement of Water System 20000 50 Federal and State aid 2000 2000 2000 2000 1000 1000
3 Pavement of sidewalks 4000 50 Federal and State aid 2000
4 Pavement of streets 8000 50 Federal and State aid 4000
Total for Year 19500 2000 2000 2000 1000 1000 6000
Issue Revenue Bonds to be retired from service fees Scheduled for construction in 1946
14FINANCIAL SUMMARY
LIBERTY COUNTY
Liberty County is governed by a threeman board of county com
missioners For the past several years its ad valorem tax rate has been 5
mills state 18 mills for county purposes and 5 mills for countywide
schools The assessed valuation is estimated at 40 of the true value
of real and personal property A graduated increase in valuations to
a final 60 of actual values is desirable
The tax collection record indicates 7 delinquency in current years
The homestead and personal exemption approximates 27 of the
assessed values The ad valorem tax furnishes 39 and the gasoline
tax approximately 49 of the total revenue In the past three years
the county has received a notable amount of revenue from the sale
of licenses and permits
Outstanding obligations amount to 2000 of 5 courthouse bonds
which at the present rate will be retired in 1945 The county had a
cash balance of 45248 as of January 1 1945 and is in an unusually
sound position
Based on a comparative analysis of past income and disbursements
and future income and disbursements and assuming that property
assessments will be increased from 40 to 60 within the next four
years the county will have available 336000 plus 45248 of current
assets or a total of 381248 for public improvements over the next
six years
15FINANCIAL STATEMENTLIBERTY COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 1147651 1157531 1419216 1332695 1316812 1459083
Less homestead and personal exemption 367879 344643 322492 316557 351989 398532
Total 779882 812888 1096724 1016138 964823 1060551
Utilities private corporations 615212 599217 599217 659288 742180 788688
Total assessed value all taxable property 1395034 1412105 1695441 1675426 1707003 1849239
TAX RATE per 1000 1800 1800 1800 1800 1800 1800
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 73139 73140 73141 73142 73143 123144
Cash beginning of fiscal year 2536 846 474 3266 1009 4491
RE Continuing sources of revenue a General property taxcurrent levy CEIPTS 14451 15400 16275 30842 29825 53383
b General property taxprior levies and penalties 198 470
c Public service water lights etc
d Fines and forfeitures 575 184 99 674 1702
e Licenses and permits 1222 2337 12785 19672 17353
f State gasoline tax 24432 24663 30424 35345 34922 49310
g Miscellaneous 822 654 170 506 2520 372
Total continuing sources of revenue 40478 41939 49390 79577 88083 121120
Nonrecurring receipts including borrowings a Miscellaneous now receiving 48 860 1040 63 1000
b Highway contracts 23526 15027
c Sale of roads to War Dept 25000
d Noteswarrants loans 10400
Total nonrecurring receipts 23526 25475 860 1040 63 26000
TOTAL RECEIPTS 64004 67414 50250 80617 88146 147120
Cash plus total receipts 66540 68260 50724 83883 89155 151611
DISBURS Governmental operating expenses a General government EMENTS 8903 8810 8727 12787 15060 24679
b Public safety 3600 3404 4503 7389 9184 13815
c Roads bridges and streets 23947 22537 15005 17930 13928 24939
d Health and charities 3260 3516 3995 5092 4882 9218
e Miscellaneous 5577 3372 2820 3930 1097 5153
Total governmental operating expenses 45287 41639 35050 47128 44151 77804
Capital and emergency expenses a New bridges 4267 6476 1581 1594
b Road equipment 15524 1259 8304
Total capital and emergency expenditures 15524 4267 6476 1581 2853 8304
Debt Service a Interest 2183 4736 1255 3723 6272 1647
b Principalfunded debt 2700 2700 1800 5500 15608
c Principalfloating debt 14444 2877 24942 31388 3000
d Payments to sinking funds
Total debt service 4883 21880 5932 34165 37660 20255
TOTAL DISBURSEMENTS 65694 67786 47458 82874 84664 106363
Cash end of fiscal year 846 474 3266 1 1009 4491 45248
16ANTICIPATED FINANCESLIBERTY COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 1640000 1820000 2000000 2190000 2190000 2190000 2190000
Less homestead and personal exemption 400000 400000 400000 400000 400000 400000 400000
Total 1240000 1420000 1600000 1790000 1790000 1790000 1790000
Utilities private corporations 790000 790000 790000 790000 790000 790000 790000
Total assessed valueall taxable property 2030000 2210000 2390000 2580000 2580000 2580000 2580000
TAX RATE per 1000 1800 1800 1800 1800 1800 1800 1800
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 35000 37000 40500 44000 44000 44000 44000
b General property tax prior levies and penalties 7000 2500 2500 2500 2500 2500 2500
c Public service water lights etc
d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000
e Licenses and permits 10000 10000 10000 10000 10000 10000 10000
f State gasoline tax 36990 36990 36990 36990 36990 36990 36990
g Miscellaneous 810 810 810 810 810 810 810
Total continuing sources of revenue 90800 88300 91800 95300 95300 95300 95300
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 90800 88300 91800 95300 95300 95300 95300
DISBURSEMENTS Governmental operating expenses a General government 15000 15000 15000 15000 15000 15000 15000
b Public safety 9000 9000 8000 7000 7000 7000 7000
c Roads bridges and streets 15000 15000 15000 15000 15000 15000 15000
d Health and charities 5000 5000 5000 5000 5000 5000 5000
e Miscellaneous 3000 2000 2000 2000 2000 2000 2000
Total governmental oper expenses 47000 46000 45000 44000 44000 44000 44000
Debt Service a Interest 100 1
b Principal retirementfunded debt 2000
c Principal retirementfloating debt
d Payment to sinking funds
Total debt service 2100
TOTAL DISBURSEMENTS 49100 46000 45000 44000 44000 44000 44000
Available for capital improvements tl700 42300 46800 51300 51300 51300 51300
17SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
LIBERTY COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of road from State Route 25 via Fleming to State Route 38 Length 9 miles 60000 50 Federal and State aid 30500
2 Construction of Drainage Canals in Fleming area 175000 50 Federal aid 60000 27500
3 Construction of road from Allenhurst via Baconton Church and Liberty Training School to Riceboro Length 127 miles 70000 50 Federal and State aid 15000 20000
4 Construction of Drainage Canal from Allenhurst southeast to Long County line 175000 50 Federal aid 37000 50500
5 Construction of road from State Route 38 via Fort Morris to State Route 38 Length 86 miles 33000 50 Federal and State aid 16500
6 Continuation of Drainage Canal construction in Allenhurst area 175000 50 Federal and State aid 60000 27500
7 Construction of road from State Route 25 via Liberty County Training School and Wayland to Sandy Fork Length 55 miles 50000 50 Federal and State aid 25000
8 Construction of road from State Route 38 at Mclntosh via Baconton Church and Walthourville to State Route 196 approximately 1 mile south of Ways Millpond Length 96 miles 25000 50 Federal and State aid 12500
9 Extension of drainage in the Allenhurst area 40000 50 Federal and State aid 20000
10 Additional road improvement 50000
Total for Year 90500 42500 1 57000 67000 60000 65000 70000
18BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
LIBERTY COUNTY
The Liberty County School System is of the county unit type con
sisting of five local school districts with local boards of trustees Only
two of these districts have their own treasurer the county school super
intendent serving as treasurer of the others Liberty County is unusual
in that only part of the county is inhabited by white citizens This por
tion of the county is divided into five school districts known as white
school districts The remainder of the county in which there is no
white school is divided into five districts known as negro school dis
tricts Within the white school districts there are located some negro
schools but these are not designated as negro districts One of the five
elementary white districts has recently been abolished and another is
contemplating consolidation If this is done only three white districts
will be left in the county However all of the school districts are
governed by the county board and the county school superintendent
The county levies a 5 mill countywide tax for operation purposes
and each district levies a district maintenance tax in addition to the
bond levy
There are only three elementary white schools other than the com
bined elementary and high school at Hinesville There are fourteen
elementary negro schools three of which are junior high schools and
there is one well equipped centrally located senior high school avail
able to all negro high school pupils
The county board has recently built some school buildings for the
colored communities and the Federal government has recently built
one building for white pupils and one for colored pupils at Hinesville
The county board owns and operates all buses except one which
is operated under contract Eight units are operated for the white
pupils and one for the colored pupils
The county board has on hand approximately 2000 for building
negro schools This amount is left from a donation of 5600 for the
negro schools of the county There is a total of 12000 bonded indebt
edness consisting of 5000 for the Hinesville district and 7000 for
the Dorchester district with maturity dates in 1948 and 1957 respec
tively
The following table shows the trend of the past and future antici
pated income and expenditure
19AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19421944
Federal and State48431
County 8718
Average Annual Expenditure
19421944
Operation and Capital 68541
Other Sale of Property
Donations etc
Total
6312
63461
Total 68541
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income Anticipated Annual Expenditure
19451949 19451949
Federal and State62194 Operation and Capital 79250
County 6700
Total
68894
Total
79250
A total of 20429 included in the above annual expenditure was
spent for capital improvements during 19421944 inclusive The cash
on hand in the beginning of 1942 was sufficient to take care of the
deficit which accumulated during 19421944
The anticipated deficit for the next five years amounting to 10356
annually may be offset by grants through the Lanham Act and in
creased taxation authorized by the pending revised constitution
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 32500 will be needed to
match Federal and State funds which have been assumed A bond issue
appears to be the most practical way to raise the needed amount
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction of vocational building including 15000 7500
one classroom shop canning plant office toil 50 Federal
ets etc and equipment and State aid
2 Construction and equipment of 2 tworoom 5000 2500
negro school buildings One at Riceboro and 50 Federal
the other at Mclntosh and State aid
3 Construction of a 4room negro school with 5000 2500
auditoriumMidwayMclntosh 50 Federal
and State aid
4 Construction of a Physical Education Build 40000 20000
ing at Hinesville High School 50 Federal
and State aid
A principals home is proposed at a cost of 5000 to provide living
quarters for the principal of the school at Hinesville and a principals
home is proposed at a cost of 3000 for the principal of the negro rural
county high school A possible method for financing such projects is
through the Federal Housing Authority and finally repaid on a rental
basis
20FINANCIAL SUMMARY
CITY OF HINESVILLE
Hinesville county seat of Liberty County is governed by a mayor
and five councilmen Its population increased from 416 in 1930 to 630
m 1940 and since Camp Stewart has been located nearby it is esti
mated that the population is now six times the 1940 figure
The current tax rate is 10 mills but prior to 1942 it was maintained
at 3 mills The assessed valuation is estimated at 40 of the true value
of real and personal property A graduated increase in valuations to
a final 60 of actual values is desirable
The ad valorem tax provides 14 of the total revenue and the
income from licenses and permits approximates 47 During 1944 the
city constructed a waterworks system with Federal aid and authorized
the issuance of 39000 of water revenue certificates with final payment
in 1961 In June 1944 its first month of service with approximately
315 users it has evidenced returns sufficient to retire the revenue cer
tificates as they come due and pay operation and maintenance costs with
a good margin for reserve None of the waterworks funds can be ap
plied to other purposes until the certificates are retired
There were no outstanding obligations as of October 31 1944
other than the 39000 issue of revenue certificates There was a cash
balance of 3836 on October 31 1944
Due to the proximity of Camp Stewart the facilities of the city
have been overtaxed and additional revenue is needed in order to
provide needed community facilities This revenue can be provided
by gradually increasing the assessed valuation from 40 to 60 and
levying a sewerage disposal fee
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
property assessments will be raised to 60 within the next four years
the city will have available 30800 plus 3836 in cash assets or a
total of 34636 over the next six years
21FINANCIAL STATEMENTCITY OF HINESVILLE 19411944
ASSESSED VALUES
Fiscal year
Real and personal property
Utilities private corporation
Total assessed value all taxable property
TAX RATE per 1000
1941
195108
1942
282798
1943
1944
345339
349612
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
Cash beginning of fiscal year
Continuing sources of revenue
a General property taxcurrent levy
RECEIPTS
b General property taxprior levies and penalties
c Public service water lights etc sewer plant
d Fines and forfeitures
e Licenses and permits
f Miscellaneous
Total continuing sources of revenue
Nonrecurring receipts including borrowings
a Refunds sidewalks etc
Total nonrecurring receipts
TOTAL RECEIPTS
Cash plus total receipts
DISBURSEMENTS
103141
161
371
1318
4679
6377
103142
2093
21
1767
1358
6050
3060
14349
6377 14349
6216 14347
Governmental operating expenses
a General government
b Public safety
c Roads bridges and streets
d Health and charities
e Sewerage system
f Miscellaneous
2027
2799
396
806
190
Total governmental operating expenses
6218
Capital and emergency expenses
a Purchase of equipment
b Purchase of real estate
c Notes receivableWater Dept
Total capital and emergency expenditures
Debt Service
a Interest
b Principalfunded debt
c Principalfloating debt
d Payments to sinking funds
103143
1143
103144
1917
2738
3148
2966
9700
443
18995
149
149
19144
20287
4431
3959
2972
653
1138
2854
1011
13059
145
Total debt service
TOTAL DISBURSEMENTS
Cash end of fiscal year
145
4940
2690
1867
3614
415
17485
885
885
6218
13204
18370
1143
1917
3749
3748
19115
4352
895
31859
31859
33776
7962
6143
1923
133
5174
21335
4800
2919
7719
193
693
886
29940
3836
22ANTICIPATED FINANCESCITY OF HINESVILLE 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 I 1950 1951
Real and personal property
Utilities private corporations
Total assessed valueall taxable property 450000 500000 500000 525000 525000 525000 525000
TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 4500 5000 5000 5000 5000 5000 5000
b General property tax prior levies and penalties
c Public service water lights etc
d Fines and forfeitures 3000 2000 1500 1200 1200 1200 1200
e Licenses and permits 15000 10000 5000 5000 5000 5000 5000
f Miscellaneous 500 500 500 500 500 500 500
g Sewer Dept 6000 6000 4000 4000 4000 4000 4000
Total continuing sources of revenue 29000 23500 16000 15700 15700 15700 15700
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 29000 23500 16000 15700 15700 15700 15700
DISBURSEMENTS Governmental operating expenses a General government 5500 4500 4000 4000 4000 4000 4000
b Public safety 6000 5000 3000 2500 2500 2500 2500
c Roads bridges and streets 4000 3000 2000 1500 1500 1500 1500
d Health and charities 2000 1000 1000 500 500 500 500
e Sewer Dept 5000 4500 4000 3000 3000 3000 3000
Total governmental oper expenses 22500 18000 14000 11500 11500 11500 11500
Debt Service a Interest
b Principal retirementfunded debt
c Principal retirementfloating debt 1
d Payments to sinking funds
Total debt service
TOTAL DISBURSEMENTS 22500 18000 14000 11500 11500 11500 11500
Available for capital improvements 6500 5500 2000 4200 4200 4200 4200
28SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF HINESVILLE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Building for City Hall and Fire Station 10000 50 Federal and State aid 5000
2 Construction of Drainage System 10000 50 Federal and State aid 5000
3 Development of Recreation Facilities including swimming pool 15000 50 Federal and State aid 7500
4 Pavement of Sidewalks and Streets 8000 50 Federal and State aid 4000
5 Additional Pavement of Sidewalks and Streets 8000 50 Federal and State aid 4000
6 Extension of Drainage System 16000 50 Federal and State aid 4000 4000
7 Additional Pavement of Sidewalks and Streets 12000 50 Federal and State aid 6000
Total for Year 10000 7500 4000 4000 4000 4000 6000
24
FINANCIAL SUMMARY
LONG COUNTY
Long County is governed by a fiveman board of county commis
sioners Its tax rate is 5 mills state 1425 mills for county purposes
and 5 mills for countywide schools The tax levy has been stable for
the past several years The assessed valuation is estimated at 30 of the
true value of real and personal property A graduated increase in val
uations to a final 60 of actual values is desirable
The tax collection record indicates 7 delinquency in recent years
Homestead and personal exemptions have approximated 27 of the
assessed valuation The ad valorem tax has averaged 44 of the county
revenue over the past five years with valuation of utilities having been
in excess of 50 of all other taxable property The state gasoline tax
has approximated 55 of the total revenue
Outstanding obligations amount to 30833 consisting of 10000
in 5 courthouse bonds and 20833 in warrants and jury scrip At
the present rate of maturity the bonds will be retired in 1949 There
was a cash balance of 4519 as of January 1 1945
Based on a comparative statement of past income and disbursements
and future estimated income and disbursements and with a gradual
increase from 30 to 60 in property assessments within the next four
years the county will have available 108467 plus 4519 in cash
assets or a total of 112986 for public improvements over the next
six years
25FINANCIAL STATEMENTLONG COUNTY 19401944
ASSESSED VALUES
Fiscal year
1940
1941
1942
Real and personal property
Less homestead and personal exemption
Total
690729 850810 820757
245274 231809 216742
Utilities private corporations
Total assessed value all taxable property
TAX RATE per 1000
645455 I 619001 604015
326178 304872 342806
971633
923873
946821
1425
1425
1425
1943
843840
224487
619353
389398
1008751
1425
1944
888339
238504
649835
393924
1043759
1425
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
Cash beginning of fiscal year
RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
b General property taxprior levies and penalties
c Public service water lights etc
d Fines and forfeitures
e Licenses and permits
f State gasoline tax
g Miscellaneous
Total continuing sources of revenue
Nonrecurring receipts including borrowings
a Notes warrants back loans
b Sale of equipment
c Government purchase of roads
d
123140
236
8068
193
25
17332
197
25815
10064
Total nonrecurring receipts
10064
TOTAL RECEIPTS
Cash plus total receipts
DISBURSEMENTS
Governmental operating expenses
a General government
b Public safety
35879
36115
5781
123141
1076
8182
264
75
17572
58
26151
5785
5785
31936
123142
574
14761
300
26
20005
32
35124
700
4800
5500
40624
33012
4410
4934
4550
Roads bridges and streets
14994
8932
41198
123143
5264
21373
368
19392
506
41639
123144
1212
9821
12748
285
85
19291
224
42454
7000
3500
10500
41639 52954
4760
3995
10146
d Health and charities
4127
3064
2522
e Miscellaneous
50
10595
494
Total governmental operating expenses
22015 21917
Debt Service
a InterestBonds and warrants
1370
1802
b Principalfunded debt
c Principalfloating debt
2000
1783
2000
6621
d Payments to sinking funds
Total debt service
5153 I 10423
TOTAL DISBURSEMENTS
Cash end of fiscal year
35039 32438
1076 I
574
2614
11403
46903
6490
2639
7414
1824
178
18545
54166
5426
4352
9496
2294
21568
1548
4000
14017
35934
5264
21598
4744
2000
21335
27146 I 28079
45691 I 49647
1212
4519
26 ANTICIPATED FINANCESLONG COUNTY 19451951
a ASSESSED VALUES
1 Fiscal year 1945 1946 1947 1948 1949 1950 1951
i Real and personal property 1000000 1200000 1450000 1775000 1775000 1755000 1775000
Less homestead and personal exemption 240000 240000 240000 240000 240000 240000 240000
13 Total 760000 960000 1210000 1535000 1530000 1530000 1530000
IS Utilities private corporations 395000 395000 395000 395000 395000 395000 395000
Total assessed valueall taxable property 236000 266000 1605000 1930000 1930000 1930000 1930000
H TAX RATE per 1000 1425 1425 j 1425 1425 1425 1425 1425
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
2 Continuing sources of revenue a General property taxcurrent levy 16000 19000 22000 26000 26000 26000 28000
b General property tax prior levies and penalties 708 708 708 708 708 708 708
c Public service water lights etc
d Fines and forfeitures 300 300 300 300 300 300 300
e Licenses and permits 100 100 100 100 100 100 100
f State gasoline tax 19292 19292 19292 19292 19292 19292 19292
Total continuing sources of revenue 36400 39400 42400 46400 46400 46400 46400
ill Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 36400 39400 42400 46400 46400 46400 46400
3 DISBURSEMENTS Governmental operating expenses a General government 5400 5400 5400 5400 5400 5400 5400
b Public safety 4200 4200 4200 4200 4200 4200 4200
c Roads bridges and streets 10000 10500 11000 11000 11000 11000 11000
d Health and charities 2500 2500 2500 2500 2500 2500 2500
c Miscellaneous 400 400 400 400 400 400 400
Total governmental oper expenses 22500 23000 23500 23500 23500 23500 23500
Vjt Debt Service a Interest 500 400 300 200 100
b Principal retirementfunded debt 2000 2000 2000 2000 2000
c Principal retirementfloating debt 20833
d Payments to sinking funds
Total debt service 23333 2400 2300 2200 2100
TOTAL DISBURSEMENTS 45833 25400 25800 25700 25600 23500 23500
Available for capital improvements 9433 14000 i 166001 20700 208001 22900 22900
27
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
LONG COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of road from State Route 23 2 miles west of Ludowici via Rye Patch Church to Bay View Length 935 miles 26000 50 Federal and State aid 13000
2 Construction of road from State Route 196 via Donald to State Route 23 Length 705 miles 20000 50 Federal and State aid 10000
3 Construction of County and City Recreation Center at Ludowici 10000 50 Federal City will pay 13 of bal 3350
4 Construction of Central Garage at Ludowici 10000 50 Board of Education 5000
5 Construction of AirportClass 1 Minus Sod Landing Strips 18000 50 Federal and State aid 9000
6 Construction of road from Walthourville to Freewill Church Length 1025 miles 28000 50 Federal and State aid 4000 10000
7 Construction of road from Liberty County line via Elam Church and Pleasant Hill Church to Ludowici Length 84 miles 23000 50 Federal and State aid 11500
8 Construction of Health Center at Ludowici 18000 50 Federal and State aid 9000
9 Construction of road from Ludowici to Walthoursville Length 765 miles 29000 50 Federal and State aid 12500 2500
10 Construction of road from State Route 99 at Doctors Creek to State Route 38 west of Aimar Length 63 miles 20000 50 Federal and State aid 10000
11 Construction of road from Aimar to Rye Patch Church Length 71 miles 27000 50 Federal and State aid 13500
12 Construction of road from Walthoursville to Elam Church Length 23 miles 9000 50 Federal and State aid 4500
13 Construction of road from Noble to State Route 196 Length 43 miles 12000 50 Federal and State aid 6000
14 Construction of road from Jones Creek Church to Donald Length 63 miles 24000 50 Federal and State aid 12000
15 Construction of road from Oakdale Courthouse to Camel Church Length 920 miles 25000 50 Federal and State aid 12500
Total for Year 13000 13350 18000 21500 21000 26000 35000
28BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
LONG COUNTY
The Long County school system is a county unit system with the
county Board of Education and the county school superintendent hav
ing practically full control over all schools The Ludowici district has
its own treasurer but he handles only the local district maintenance
and bond tax There is a 5 mill countywide school tax and the
Ludowici district has a 5 mill maintenance tax and a 5 mill tax for
bonds
There are only three school districts In two of them there is only
one small elementary white school and in the third Ludowici there
is an elementary and senior high school All high school pupils from
the entire county are transported to this one high school at Ludowici
There are three elementary schools and a senior high school build
ing now under construction at Ludowici for colored pupils The high
school will provide high school advantages for all colored pupils in
the county
The county board owns and operates ten buses and contracts for
one bus and two cars for the transportation of white and colored pupils
Nine of the buses and the two cars are used by white pupils and two
buses by colored pupils
Only one district in the county has any bonded indebtedness and
that is the Ludowici district which has 8000 outstanding in bonds
These bonds will mature in 1952 and will be retired by that time
There are no funds on hand at the present for school improvements
The following table shows the trend of past and future estimated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State33194
County 4635
Other 2239
Total
40068
Average Annual Expenditure
19401944
Operation and Capital40641
Total
40641
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State47300
County 5750
Other 300
Total
53350
Anticipated Annual Expenditure
19451950
Operation and Capital50115
Total 50115
Only a negligible amount of the annual expenditure has gone for
improvement purposes Approximately the same amount is included
29in anticipated expenditure to take care of minor improvements such
as replacing desks etc
The table of anticipated income and expenditure for the next five
years shows an annual saving of 3235 which may be applied toward
the school improvements program
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 19000 will be needed to
match expected Federal and State funds It appears that bond issues is
the most practical way to raise the needed funds
DESCRIPTION TCOSTL
1 Construction of school library and laboratory 16000
including 2000 worth of laboratory equip 50 Federal
mentLudowici High School and State aid
2 Construction of Central Garage at Ludowici to 10000
be built jointly by Board of Education and 50 Board of
County Education aid
3 Construction of library and room for housing 4000
libraryCentral Grammar School 50 Federal
and State aid
4 Construction of library and room for housing 4000
libraryRye Patch Central Grammar SchooL 50 Federal
and State aid
5 Construction of library and room for housing 4000
libraryLudowici Colored High School 50 Federal
and State aid
COUNTY BOARD
PARTICIPATION
8000
5000
2000
2000
2000
A Recreation Center will be built jointly by Long County and the
City of Ludowici and located on the school grounds It is noted how
ever that the area in connection with the school is limited and consid
erationshould be given to acquiring approximately ten additional
acres adjoining the school property
30FINANCIAL SUMMARY
CITY OF LUDOWICI
Ludowici county seat of Long County is governed by a mayor and
council The population increased from 615 in 1930 to 866 in 1940
There has been a considerable increase in population since 1941 due
to personnel demands created by the nearby army base Camp Stewart
The tax rate was reduced from 13 mills to 10 mills in 1941 of which
5 mills is for debt service The assessed valuation is estimated at 35
of the true value of real and personal property A graduated increase in
valuations to a final 60 of actual values is desirable
The tax collection record indicates 20 delinquency in recent
years The ad valorem tax furnishes 35 of the total revenue while
the income from the operation of the municipally owned water sys
tem provides 36 With minor extensions it is believed the income
from the water system will be greatly increased
Outstanding obligations amount to 6500 of 4 waterworks bonds
which at the present rate of maturity will be retired in 1957 There
was a cash balance of 3134 as of January 1 1945 in the general and
water accounts No sinking fund is established although funds for debt
service have been earmarked in the general account
From a comparative analysis of past revenue and expense and future
estimated revenue and expense and with a gradual increase from 35
to 60 in property assessment values within the next four years the
city will have available 12700 plus 3134 in cash assets or a total
of 15834 for public improvements over the next six years
31FINANCIAL STATEMENTCITY OF LUDOWICI 19391944
ASSESSED VALUES
1939 1940 1941 1942 1943 1944
Real and personal property 122760 165907 119183 133271 156970 160489
Utilities private corporations 48107 48107 46902 47212 46801 45751
Total assessed value all taxable property 170867 214014 166085 180483 203771 206240
TAT TATR ner 1000 1300 1300 1000 1000 1000 1 1000
RECEIPTS AND DISBURSEMENTS
123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 642 22JL 317 58 510 2559
RE Continuing sources of revenue a Genpral property taxcurrent levy CEIPTS 3423 3185 1386 1418 1724 2768
b General property taxprior levies and penalties 115 111 2
c Public service water lights etc water rents 896 1657 2297 2758 2898
d Fines and forfeitures 77 203 437 125 192 410
677 881 698 556 997 642
f MisfpllflTionUK 2177 15 15 142 13
Total continuing sources of revenue 6469 5291 4195 4538 5671 6731
Nonrecurring receipts including borrowings a Notes warrants back loans etc 75
b Miscellaneous and refunds 532
Total nonrecurring receipts 75 532
TOTAL RECEIPTS 6544 5291 4195 4538 6203 6731
Cash plus total receipts 7186 5066 3878 4480 6713 9290
DISBURS Governmental operating expenses EMENTS 2396 761 757 742 890 696
b PnbliV safpy 881 630 678 643 638 1366
c Roads bridges and streets 248 203 94 16 168 224
308
e Water Dfpt 811 1538 1726 1635 2300
f Miscellaneous 30 5 8 3 3 482
Total governmental operating expenses 3555 2410 3075 3130 3334 5376
Capital and emergency expenses a WPA Projects 1194
Total capital and emergency expenditures 1194
Debt Service a Tnterst 10 360 340 320 280
b Principalfunded debt 2000 441 500 500 500 500
c Principalfloating debt 662 2522
d Payments to sinking funds
Tnfnl debt servcie 2662 2973 860 84C 820 780
TOTAL DISBURSEMENTS 7411 5383 3935 397 4154 1 6156
Cash end of fiscal year 225 317 57 51 1 2558 1 3134

32ANTICIPATED FINANCESCITY OF LUDOWICI 19451951
ASSESSED VALUES
RECEIPTS AND DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 190000 220000 250000 275000 275000 275000 275000
Utilities private corporations 46000 46000 46000 46000 46000 46000 46000
Total assessed valueall taxable property 1155000 1355000 296000 321000 321000 321000 321000
TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 2300 2600 2900 3000 3000 3000 3000
b General property tax prior levies and penalties 500 500 500 400 400 400 400
c Public service water lights etc 3000 3000 3200 3200 3200 3200 3200
d Fines and forfeitures 500 500 500 500 500 500 500
e Licenses and permits 800 800 800 800 800 800 800
f Miscellaneous 100 100 100 100 100 100 100
Total continuing sources of revenue 7200 7500 8000 8000 8000 8000 8000
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 7200 7500 8000 8000 8000 8000 8000
DISBURSEMENTS Governmental operating expenses a General government 700 700 700 800 800 800 800
b Public safety 1300 1300 1300 1500 1500 1500 1500
c Roads bridges and streets 300 300 300 400 400 400 400
d Health and charities 200 200 200 200 200 200 200
e Water Dept 2300 2500 2500 2500 2500 2500 2500
f Miscellaneous 100 100 100 100 100 100 100
Total governmental oper expenses 4900 5100 5100 5500 5500 5500 5500
Debt Service a Interest 260 240 220 200 180 160 140
b Principal retirementfunded debt 500 500 500 500 500 500 500
c Principal retirementfloating debt
d Payments to sinking funds
Total debt service 760 740 720 700 680 660 640
TOTAL DISBURSEMENTS 5660 5840 5820 6200 6180 6160 6140
Available for capital improvements 1540 1660 2180 1800 1820 1840 1860
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF LUDOWICI
DESCRIPTION
1 Construction of sewerage sys
tem and treatment plant
2 Pavement of sidewalks
3 Pavement of streets
4 Construction of city and coun
ty Recreation Center
TOTAL COST
60000
50 Federal aid
6000
50 Federal and
State aid
8000
50 Federal and
State aid
10000
50 Federal aid
County will pay
23 of bal
1946
30000
2000
2000
5 Pavement of streets
6 Pavement of streets
Total for Year
6000
50 Federal and
State aid
4000
50 Federal and
State aid
1947
1000
2000
1948
1650
34000
1949
1950
1951
1000
4650
1000
1000
LATER
1000
1000
2000
1000 2000
Issue 30year Revenue Bonds to be retired from Sewer Service fees Scheduled for construction in 1946
2000
2000
34FINANCIAL SUMMARY
McINTOSH COUNTY
Mclntosh County is governed by a fiveman board of county com
missioners Its tax rate for the past several years has been 5 mills state
185 mills for county purposes and 10 mills for countywide schools
The assessed valuation is estimated at 30 of the true value of real
and personal property A graduated increase in valuations to a final
60 of actual values is desirable
The tax collection record is unusually good with delinquents aver
aging less than 2 of levied amounts in recent years The homestead
and personal exemption is approximately 24 of assessed values The
ad valorem tax furnishes 56 and the gasoline tax approximately 39
of the total revenue
On December 31 1944 outstanding obligations amounted to
16000 of which 3000 is in 6 bridge bonds and 13000 is in 6
school bonds At the present rate of maturity these bonds will be
retired in 1957 For the first time in several years the county is now
operating on a cash basis and there was a cash balance of 7182 as of
January 1 1945
Based on a comparative analysis of past income and disbursements
and future income and disbursements and assuming that the property
assessments will be increased from 30 to 60 within the next four
years the county will have available 133000 plus 7182 of cash
assets or a total of 140182 for public improvements over the next
six years
35FINANCIAL STATEMENTMcINTOSH COUNTY 19401944
ASSESSED VALUES
Fiscal year 1940 1941 1942 1943 1944
Real and personal property 1186439 1184548 1203926 1217404 1277755
Less homestead and personal exemption 254719 268409 292430 309720 357895
Total 931720 916139 911496 907684 919860
Utilities private corporations 301147 305289 304907 309154 322666
Total assessed value all taxable property 1232867 1221428 1216403 1216838 1242526
TAX RATE per 1000 I 1850 1850 1850 1850 1850
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 123140 9141 1 123142 123143 123144
Cash beginning fiscal year 2736 973 1 1464 2549 4789
RECEIPTS Continuing sources of revenue a General property taxcurrent levy 25307 24000 43801 21979 6000
b General property taxprior levies and penalties 38 24 299 5731
e Public service water lights etc
d Fines and forfeitures 1679 786 1513 1020 843
e Licenses and permits 963 585 560 630 1648
f State gasoline tax 15034 15824 22539 18003 17855
g Miscellaneous 1 431
Total continuing sources of revenue 43021 41219 68413 41931 32508
Nonrecurring receipts including borrowings a Notes warrants back loans etc 17570 19820 20478 4000
b Miscellaneous 1796 659 1708 665
Total nonrecurring receipts 19366 20479 22186 4665
TOTAL RECEIPTS 62387 61698 90599 46596 32508
Cash plus total receipts 65123 62671 92063 49145 37297
DISBURSEMENTS Governmental operating expenses a General government 11857 9230 14257 8110 6065
b Public safety 3736 2348 5041 5527 2451
c Roads bridges and streets 19101 13070 26697 13950 14458
d Health and charities 4496 3989 5389 3716 4181
e Miscellaneous 387 201 1244 606
Total governmental operating expenses 39577 30838 62628 31909 27155
Capital and emergency expenses a Road equipment 4518
Total capital and emergency expenditures 4518
Debt Service a Interest 1885 2389 4281 1514 1060
b Principalfunded debt 3500 3500 7000 1500 1500
c Principalfloating debt 14670 24480 25605 9433 400
d Payments to sinking funds
Total debt service 20055 30369 36886 12447 2960
TOTAL DISBURSEMENTS 64150 61207 89514 44356 30115
Cash end of fiscal year 973 1464 2549 4789 7182
Covers period 9141123142
36ANTICIPATED FINANCESMcINTOSH COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 1600000 1900000 2206000 2550000 2550000 2550000 2550000
Less homestead and personal exemption 358000 358000 358000 358000 358000 358000 358000
Total 1242000 1542000 1848000 2192000 2192000 2192000 2192000
Utilities private corporations 325000 325000 325000 325000 325000 325000 325000
Total assessed valueall taxable property 1567000 1867000 2173000 2517000 2517000 2517000 2517000
TAX RATE per 1000 1850 1850 1850 1855 1850 1850 1850
RECEIPTS AND piSBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue
a General property taxcurrent levy 28000 34000 40000 45000 45000 45000 45000
b General property tax prior levies and penalties 643 143 143 143 143 143 143
c Public service water lights etc
d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000
e Licenses and permits 800 800 800 800 800 800 800
f State gasoline tax 17857 17857 17857 17857 17857 17857 17857
g Miscellaneous 1200 1200 1200 1200 1200 1200 1200
Total continuing sources of revenue 49500 55000 61000 66000 66000 66000 66000
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 49500 55000 61000 66000 66000 66000 66000
DISBURSEMENTS Governmental operating expenses a General government 11500 11500 11500 11500 11000 11000 11000
b Public safety 5000 4500 4500 4500 4000 4000 4000
c Roads bridges and streets 19000 19000 19000 19500 19500 19500 19500
d Health and charities 4500 4500 4500 4500 4500 4500 4500
e Miscellaneous 640 730 740 750 760 770 780
Total governmental oper expenses 40640 40230 40240 40750 39760 39770 39780
Debt Service a Interest 960 870 780 690 600 510 420
b Principal retirementfunded debt 1500 1500 1500 1500 1500 1500 1500
c Principal retirementfloating debt
d Payments to sinking funds
Total debt service 2460 2370 2280 2190 2100 2010 1920
TOTAL DISBURSEMENTS 43100 42600 42520 42940 41860 41780 41700
Available for capital improvements 6400 12400 18480 23060 24140 24220 24300
37SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
McINTOSH COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Airport Class 1 Minus Sod Landing Strips 18000 50 Federal and State aid 9000
2 Construction of road from State Route 25 to Shellman Bluff Length 74 miles 26000 50 Federal and p State aid 13000
3 Construction of Central Garage at Darien to be used also in Mechanical Training 10000 10000
4 Construction of road from South Newprot via Jones to LongLibertyMclntosh County line Length 72 miles 27000 50 Federal and State aid 8000 5500
5 Construction of Health Center at Darien 18000 50 Federal and State aid 9000
6 Construction of road from Old Fort Barrington to Darien Length 11 miles 42000 50 Federal and State aid 10000 11000
7 Construction of drainage system Townsend area 60000 50r Federal and State aid 12000 18000
8 Extension of drainage system in Townsend area 40000 50 Federal and State aid 5000 15000
9 Construction of road from Darien to Townsend Length 1435 miles 48000 50 Federal and State aid 14000 10000
10 Construction of road from Townsend to Cox Length 45 miles 20000 50 Federal and State aid 10000
11 Further extension of drainage system in Townsend area 60000
Total for Year 22000 18000 24500 23000 23000 29000 70000
38
BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
McINTOSH COUNTY
The Mclntosh County school system is a county unit system
operated by the Board of Education through the county school super
intendent The county levies a 10 mill tax for countywide schools
There are only two rural elementary schools in the county for
white chlidren Both are threeteacher schools There is a combined
elementary and high school at Darien which serves all of the white
high school pupils as well as the greater part of the elementary pupils
of the county The trend at present shows that more and more ele
mentary pupils are coming in with the high school pupils at Darien
and eventually one school may serve the entire county
The countys population is about 60 colored and there are 14
elementary schools one of which has a high school department for
colored pupils The colored population is generally distributed over
the county but transportation is impractical in many sections Some
consolidation has been put into effect and with the proper transporta
tion facilities further consolidation will be desirable
The county school board owns and operates all transportation equip
ment with nine buses two of which are used to transport colored pupils
and the remaining seven are used for white pupils
There is no bonded indebtedness and the school system has ap
proximately 10000 on hand for improvement purposes
The following table shows the trend of past and future estimated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State37329
County 12278
Other 1698
Average Annual Expenditure
1940424344
Operation and Capital49042
Total
51305
Total 49042
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State48400
County 12000
Other 200
Anticipated Annual Expenditure
19451949
Operation and Capital67376
Total 60600 Total 67376
Only a negligible amount of the annual expenditure has gone for
improvement purposes Approximately the same amount is included
in anticipated expenditure to take care of minor improvements such
as replacing desks etc
39The table of estimated income and expenditure reveals an antici
pated annual deficit of 6776 Until such time as the tax rate is raised
under provisions of the pending revised constitution this deficit can be
offset by using accumulated assets which now total approximately
110000
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 33500 will be needed to
match Federal and State funds which have been assumed in preparing
this program A bond issue appears to be the most practical way in
which to raise these funds
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Repair county high schol build