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 an addition of 20000
4 classrooms auditorium central heating sys 40000
tern and flush type toilet to high school at 50 Federal
Darien and State aid
2 New high school building for negro pupils at 25000 12500
Darien 50 Federal
and State aid
3 Equip the vocational shop building for wood 2000 1000
metal and mechanical working depts 50 Federal
and State aid
A principals home is proposed at a cost of 4000 to provide living
quarters for the principal of the school at Darien A possible method
for financing such a project is through the Federal Housing Authority
and finally repaid on a rental basis
40FINANCIAL SUMMARY

CITY OF DARIEN
Darien county seat of Mclntosh County is governed by a mayor
and a fourman council The population increased from 937 in 1930
lo 1015 in 1940 The present population is estimated to be over 1200
This is due to overflow and housing conditions in adjoining ship
ouilding and defense areas
The current tax levy is 12 mills of which 2 mills is for debt service
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 values is desirable
The tax collection record is unusually good The ad valorem tax
constitutes 40 of the total revenue Avhile the income from the
operation of the municipally owned waterworks system furnishes 27
of the total revenue It appears that with the installation of additional
meters where none are now placed the revenue can be considerably
increased
Outstanding obligations amount to 3500 of 4 waterworks bonds
which at the present rate of maturity will be retired in 1951 There
was a cash balance of 1748 and a reserve of 1498 or a total of 3246
in cash assets as of January 1 1945
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and with an increase
from 50 to 60 in property assessment values within the next four
years the city will have available 10727 plus 3246 in cash assets
or a total of 13973 for public improvements over the next six years
41
FINANCIAL STATEMENTCITY OF DARIEN 19391944
ASSESSED VALUES
Fiscal year
1939
Real and personal property
Utilities private corporations
Total assessed value all taxable property J 336905
TAX RATE per 1000
1300
1940
333482
6620
340102
1300
1941
335060
6540
1942
340568
6432
341600 347000
1300
1200
1943
324328
6580
333908
1200
1944
335920
6626
342546
1200
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 1770 772 831 947 1932 2587
RE Continuing sources of revenue 2 General property taxcurrent levy CEIPTS 4076 2443 4070 4280 2062 3292
b General property taxprior levies and penalties 86 2354 373 239 1911 687
o Pnhlic service water lights etc 2192 2412 2401 2619 3310 3316
d Fines and forfeitures 362 243 301 707 1840 1696
P Ti and permits 2995 2507 2763 2929 2792 2847
f Miscellaneous 23 48 15 337
Total continuing sources of revenue 9734 9959 9908 10822 11930 12175
Nonrecurring receipts including borrowings a Refunds and deposits loan 1540 9 78
b Miscellaneous and street paving 64 1877 29 2 35
Total nonrecurring receipts 64 1877 1569 11 113
TOTAL RECEIPTS 9798 11836 11477 10833 12043 12175
Cash plus total receipts 11568 12608 12308 11780 13975 14762
DISBURS Governmental operating expenses a General government EMENTS 1107 1762 1754 1471 1251 2364
3283 2222 2310 2658 2949 3788
c Roads bridges and streets 1415 3864 2668 3343 3649 3794
d Health and charities 746 1281 42 124 172 50
e Watpr Tlept 2544 1740 3302 778 947 1509
f Miscellaneous 422 220 174 240
Total governmental operating expenses 9517 10869 10296 8548 9208 11505
Capital and emergency expenses 565 1480
b Community home and recreation center 154 827
c Street paving 51
Total capital and emergency expenditures 208 565 1480 827
Debt Service 82
b Principalfunded debt
c Principalfloating debt 500 1000
c Payments to sinking funds 700 300 700 600
Ttl dpbt service 1279 700 500 1300 700 682
TOTAL DISBURSEMENTS 10796 11777 11361 9848 11388 13014
772 831 1 947 1 1932 2587 1748
ANTICIPATED FINANCESCITY OF DARIEN 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 353400 373400 393400 418400 418400 418400 418400
Utilities private corporations 6600 6600 6600 6600 6600 6600 6600
Total assessed value all taxable property 360000 380000 400000 425000 425000 425000 425000
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 4000 4200 4500 4800 4800 4800 4800
b General property tax prior levies and penalties
c Public service water lights etc 2800 2800 2900 3000 3000 3000 3000
d Fines and forfeitures 1200 1000 1000 1000 1000 1000 1000
e Licenses and permits 2800 2800 2900 3000 3000 3000 3000
f Miscellaneous 100 100 100 100 100 100 100
Total continuing sources of revenue 10900 10900 11400 11900 11900 11900 11900
Nonrecurring receipts including borrowings
Total nonrecurring receipts 10900 10900 11400 11900 11900 11900 11900
DISBURSEMENTS Governmental operating expenses a General government 1500 1500 1600 1600 1600 1600 1600
b Public safety 2700 2500 2500 2500 2500 2500 2500
c Roads bridges and streets 3000 3000 3000 3000 3000 3000 3000
d Health and charities 300 300 400 500 500 500 500
e Miscellaneous 200 200 200 200 200 200 200
f Waterworks Dept 1500 1500 1800 1800 1800 1800 1800
Total governmental oper expenses 9200 9000 9500 9600 9600 9600 9600
Debt Service
a Interest 140 120 100 80 60 40 20
b Principal retirementfunded debt 500 500 500 500 500 500 500
c Principal retirementfloating debt
d Payments to sinking funds
Total debt service 640 620 600 580 560 540 520
TOTAL DISBURSEMENTS 9840 9620 10100 10180 10160 10140 10120
Available for capital improvements 1060 1280 1300 1720 1740 1760 1780
43SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF DARIEN
DESCRIPTION
1 Improvement and expansion of
waterworks system
2 Construction of sewerage sys
tem
TOTAL COST
30000
50 Federal and
State aid
20000
50 Federal and
State aid
3 Pavement of streets
4 Pavement of sidewalks
24000
50 Federal and
State aid
25 by property
owners
1946
t 15000
1947
1948
10000
5 Construction of building for
City Hall and Fire Dept
6 Construction of park and Rec
reation Facilities
16000
50 Federal and
State aid
25 by property
owners
8000
50 Federal and
State aid
4000
1949
2000
8000
50 Federal and
State aid
Total for Year
1000
1000
1950
1000
1000
25000
6000
2000
2000
Revenue for 1950 to be applied on 1951 improvement
tissueRevenueBonds to be retired from water service fees Scheduled for construction m 1946
IssueRevenueBonds to be retired from sewer service fees Scheduled for construction in 1946
1951
LATER
4000
4000
4000
4000
44
PUBLIC IMPROVEMENTS
FOR
HARRIS MERIWETHER TALBOT
COUNTIES
PUBLIC WORKS STUDY NO 3
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
AUGUST 1945A LONGRANGE PROGRAM
OF
PUBLIC IMPROVEMENTS
FOR
HARRIS MERIWETHER TALBOT
COUNTIES
INCLUDING THE TOWNS OF
CHIPLEYHAMILTONWAVERLY HALL
GREEN VILLELUTHERSVILLEMANCHESTER
WARM SPRINGSWOODBURYTALBOTTON
WOODLAND
PUBLIC WORKS STUDY NO 3
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
IN COLLABORATION WITH
THE COUNTIES AND CITIES
AUGUST 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
Harris County F G Champion Chairman Chipley John I Mobley
Hamilton George W Teel Chipley A L Hardy Clerk Ham
ilton
Meriwether County I H Davis Chairman Manchester A J Keith
Gay P E Longino Woodbury C C Fuller Grantville E D
Smith Greenville Miss Sarah F Hill Clerk Greenville
Talbot County R L McBryde Chairman Geneva S C Ingram
R F D Talbotton J B Daniels Woodland Thomas H Malone
Clerk Talbotton
COUNTY SCHOOL OFFICIALS
Harris County W B Wisdom Superintendent Chipley Board of
EducationJ D Thompson Cataula A S Richardson R F D
Cataula B W Williams Hamilton H B Kimbrough Chipley
E F Hall Waverly Hall
Meriwether County C A Hudson Superintendent Greenville
Board of EducationCol J F Hatchett Greenville C C Har
mon Rt 2 Greenville G L Colley Luthersville G C Thomp
son Manchester E T Mann Gay
Talbot County Mrs G L Carter Superintendent Talbotton Board
of EducationJ H Woodall Woodland H T Lumsden Tal
botton M M Cook Geneva F P Freeman Talbotton Horace
Lumpkin Junction City
CITY OFFICIALS
Chipley J W Caldwell MayorCity Council H A Middlebrooks
Chas S Pittman J Durand Miller H B Kimbrough A H
Anderson Mrs M E Estes Clerk
Greenville John H P Norris MayorCity Council John P Atkin
son Dr R B Gilbert Prof H C Cutts G W Hardaway Sara
Garrett Clerk
Hamilton R B Fort MayorCity Council J I Mobley R C Tram
mell Wm G CryeLuthersville G L Colley MayorCity Council M W Willingham
L W McKoon C O Reid T N Hurst Clerk
Manchester I H Davis Chairman John D Harris J W Smith
Commissioners
Talbotton A W Bivins MajorCity Council A P Persons Dr
E L Bardwell F P Freeman H P Weston R E Slade E R
Helms Thomas H Mahone Clerk
Warm Springs F W Allcorn MayorCity Council W A Reed
A D Hancock R R Fowler Duncan Leveritt Stewart Stout
Clerk
Waverly Hall Zade Kenimer MayorCity Council J B Thomp
son Harry Neal A P Smith Joe Storey G W Owens Clerk
Woodbury W H Reeves MayorCity Council J E Perry W F
Newman J S Jones S D Clements Mrs Ruby Bartee Clerk
Woodland W C Cook MayorCity Council J O Holmes W J
Braddy R D Starling W E Smith R E Tressell ClerkCONTENTS
Page
1 Introduction 5
II Harris County
1 Financial SummaryHarris County 6
Financial StatementHarris County 7
Anticipated FinancesHarris County 8
Schedule of Proposed ImprovementsHarris County 9
2 Board of EducationHarris County10
3 Financial SummaryCity of ChipleyH
Schedule of Proposed ImprovementsCity of Chipley12
4 Financial SummaryCity of Hamilton13
Schedule of Proposed ImprovementsCity of Hamilton14
5 Financial SummaryCity of Waverly Hall15
Schedule of Proposed ImprovementsCity of Waverly Hall16
III Meriwether County
1 Financial SummaryMeriwether County 17
Financial StatementMeriwether County18
Anticipated FinancesMeriwether County19
Schedule of Proposed ImprovementsMeriwether County 20
2 Board of EducationMeriwether County2122
3 Financial SummaryCity of Greenville23
Schedule of Proposed ImprovementsCity of Greenville24
4 Financial SummaryCity of Luthersville25
Schedule of Proposed ImprovementsCity of Luthersville 26
5 Financial SummaryCity of Manchester27
Financial StatementCity of Manchester 28
Anticipated FinancesCity of Manchester29
Schedule of Proposed ImprovementsCity of Manchester30
6 Financial SummaryCity of Warm Springs31
Schedule of Proposed ImprovementsCity of Warm Springs32
7 Financial SummaryCity of Woodbury33
Schedule of Proposed ImprovementsCity of Woodbury34
IV Talbot County
1 Financial SummaryTalbot County35
Financial StatementTalbot County36
Anticipated FinancesTalbot County37
Schedule of Proposed ImprovementsTalbot County 38
2 Board of EducationTalbot County 3940
3 Financial SummaryCity of Talbotton41
Schedule of Proposed ImprovementsCity of Talbotton42
4 Financial SummaryCity of Woodland43
Schedule of Proposed ImprovementsCity of Woodland44
V MapHarris Meriwether and Talbot Counties45
4INTRODUCTION
Harris Meriwether and Talbot Counties are located in the extreme
western section of the state where the climate is generally good through
out the year
According to the Federal census for Georgia the population of these
counties has been on a steady decline since 1920 Harris Countys
population in 1940 was 11428 as compared with 15775 in 1920 Meri
wether Countys population in 1940 was 22055 as compared with 26168
in 1920 Talbot Countys population in 1940 was 8141 as compared
with 11158 in 1920 Thus the total loss for the three counties amounts
to 11474 from 1920 to 1940 and according to local information there
has been an additional decline in population since 1940 The decline
since 1940 is due mainly to migration to areas in which there are war
activities It is expected that many of the former inhabitants will now
return since war plants are beginning to cease operation
The major income is derived from cotton corn grain peaches
pimientos dairy products poultry cattle and timber products Harris
and Meriwether Counties realize some tourist trade through the Pine
Mountain Park and Pine Mountain Valley projects and the Warm
Springs Foundation There are a few small industries in the three
counties which provide some income for their population
In order to curb the decline in population and possibly start the
trend upward it appears necessary to expand and improve the agri
cultural program and establish additional small industries There are
indications that much of the idle farm land will now be cultivated by
returning war workers which would improve the economic possibilities
for this area
In preparing this sixyear program of Public Works 50 Federal
aid has been assumed to supplement local participation The sched
ules 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 Public Health and the Civil Aeronautics Admin
istration working in cooperation with the Public Works Panel of the
Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY
Harris County
Harris County is governed by a threeman board of county commis
sioners The tax rate is 5 mills state 135 mills county and 5 mills for
countywide schools The county tax rate was reduced in 1944 from
14 to 135 mills Beginning in 1945 the tax rate will be 145 mills for
county purposes The assessed valuation is estimated at 50 of the
true value of real and personal property A graduated increase in valua
tions to an eventual 60 of actual values is desirable
The tax collection record indicates 3 delinquency in recent years
The homestead and personal property exemption is approximately
33 of the assessed valuation The ad valorem tax furnishes 62 and
the gasoline tax approximately 34 of the total revenue No revenue
is received from the sale of business licenses and permits and slight
revenue is derived from fines and forfeitures
There are no outstanding obligations The county has a reserve of
78000 in war bonds and a cash balance of 38096 or a total of
116096 in current assets as of May 31 1944 Of this amount it is
proposed to set aside 50000 for equipment purchases
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that the
assessed valuation will be increased from 50 to 60 over the next
four years the county will have 138900 plus 116096 of current
assets less 50000 for equipment or a total of 204996 for public im
provements over the next six years Should it be found desirable to
reduce the amount of equipment purchases the public works program
could be accelerated through use of any balance from this sourceFINANCIAL STATEMENTHARRIS COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 1679714 1691784 1661802 1595311 1564138 1695975
Less homestead and personal exemption 546210 551172 536587 536996 595345 561707
Total 1133504 1140612 1125215 1058315 968793 1134268
Utilities private corporations 3771059 3712509 3682284 3679749 3686054 3783808
Total assessed value all taxable property 4904563 4853121 4807499 4738064 4654847 4918076
TAX RATECounty per 1000 135 135 135 14 14 135
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
Cash beginning of fiscal year
53139 53140
5763 j 19306
53141
12695
53142
53143
46047
RECEIPTS
DISBURSEMENTS
53144
49692
Continuing sources of revenue a General property taxcurrent levy 64168 66779 69953 Not 67059 67367
b Gen property taxprior levies and penalties Available
c Public service water light etc
d Fines and forfeitures 715 1091 1116 2226 895
e Licenses and permits
f State gasoline tax 27363 31896 37106 40881 37687
g Miscellaneous 593 682 422 1957 3670
Total continuing sources of revenue 92839 100448 108597 112123 109619
Nonrecurring receipts including borrowings a State Highway cert and loans 29100 8147 8136 3197
b Miscellaneous sales and refunds 1232 539 1157 28878 2634
Total nonrecurring receipts 30332 8686 9293 28878 5831
TOTAL RECEIPTS 123171 109134 117890 141001 115450
Cash plus total receipts 128934 128440 130585 1 187048 165142
Government operating expenses a General government 13093 13614 13162 14071 16519
b Public safety 8346 7573 7511 8202 8480
c Roads bridges and streets 81721 71866 60698 62546 57573
d Health and charities 6160 5712 5852 9537 8222
Total governmental operating expenses 109320 98765 87223 94356 90794
Capital and emergency expenses a U S bonds 43000 35000
b Buildings and equipment 308 26800
Total capital and emergency expenditures 308 26800 43000 35000
Debt Service a Interest
b Principalfunded debt
c Principalfloating debt 16980 1252
Total debt service 16980 1252
TOTAL DISBURSEMENTS 109628 115745 114023 137356 127046
Cash end of fiscal year 19306 12695 16562 49692 38096
ANTICIPATED FINANCESHARRIS COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 1740000 1785000 1825000 1865000 1865000 1865000 1865000
Less homestead and personal exemption 562000 562000 562000 562000 562000 562000 562000
Total 1178000 1223000 1263000 1303000 1303000 1303000 1303000
Utilities private corporations 3785000 3785000 3785000 3785000 3785000 3785000 3785000
Total assessed valueall taxapable property 4963000 5008000 5048000 5088000 5088000 5088000 5088000
TAX RATECountry per 1000 1450 1450 1450 1450 1450 1450 1450
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property 70000 70000 71200 71800 71800 71800 71800
b General property tax prior levies and penalties 2000 2000 2000 2000 2000 2000 2000
c Public service dater lights etc
d Fines and forfeitures 1200 1200 1200 1200 1200 1200 1200
e Licenses and permits
f State gasoline tax 37254 37254 37254 37254 37254 37254 37254
g Miscellaneous 1746 1746 1746 1746 1746 1746 1746
Total continuing sources of revenue 112200 112800 113400 114000 114000 114000 114000
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 112200 112800 113400 114000 114000 114000 114000
DISBURSEMENTS
Governmental operating expenses a General government 17000 17000 17000 17000 17000 17000 17000
b Public safety 8500 8500 8500 8500 8500 8500 8500
c Roads bridges and streets 58000 59000 60000 60000 60000 60000 60000
d Health and charities 8000 8000 8000 9000 9000 9000 9000
Total governmental oper expenses 91500 92500 93500 94500 94500 94500 94500
Debt Service



Total debt service Jl
TOTAL DISBURSEMENTS 91500 92500 93500 94500 94500 94500 94500
Available for capital improvements 20700 20300 19900 19500 19500 19500 19500
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
HARRIS COUNTY

DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Road No 1 from Whitesville toward Chipley Length 810 miles 52000 50 Federal Aid 26500
2 Construction of Road No 2 including bridges from State Route 18 to Shiloh Length 1201 miles 75000 50 Federal Aid 37500
3 Construction of airport Class I Minus Sod Landing Stripsnear Hamilton 18000 50 Federal Aid 9000
4 Construction of Road No 3 including bridges from Waverly Hall to Hamilton Length 1190 miles 180000 50 Federal Aid 50000 20000 20000
5 Construction of Road No 4 from State Route 85 to Goat Rock Length 1940 miles 83000 50 Federal Aid 21500 20000
Total for Year 73000 50000 20000 20000 21500 20000
BOARD OF EDUCATION
Financial Analysis and Proposed School Building Program
Harris County
According to the Federal census in 1920 Harris County had a popu
lation of 15755 In 1940 the population was 11428 or a loss of 4347
The trend in population is still downward and there are more school
building facilities at present than are needed to accommodate the school
enrollment
The superintendent of schools in Harris County indicated that if
the present trend in population continues a complete reorganization
will be necessary in the county school program which will result in the
establishment of a single county high school In such case the construc
tion of a new high school building centrally located will be needed
Therefore no building program has been set up for Harris County at
this time
10FINANCIAL SUMMARY
City of Chipley
Chipley located in the northern section of Harris County is governed by a Mayor and Council
Its population increased from 583 in 1930 to 709 in 1940 The current tax rate is 12 mills which
has recently been raised from 10 mills The assessed valuation is estimated at 45 of the true
value of real and personal property A graduated increase in valuations to an eventual 60 of
actual values is desirable
The tax collection record indicates a 5 delinquency The ad valorem tax constitutes 56 of
revenue and the income from the operation of the municipally owned waterworks system furnishes
34 of the total revenue
Outstanding obligations amount to 10000 consisting of 54 water bonds which at the
present rate will be retired in 1949 There is a reserve of 2698 in the sinking fund and war bonds
i and a cash balance of 780 or a total of 3478 in cash assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated in
come and disbursements and assuming that the property assessments will be increased to 60
i within the next four years the town will have available 26250 plus 3478 of cash assets or a total
of 29728 for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Tax rate 900 1000 1000 1000 1000 1000
Net property values 311963 341043 379323 361234 358531 386203
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning fiscal year 233 362 65 451 386 960
Total receipts 12982 8765 8179 8793 8429 7646
Total disbursements 12853 9062 7793 8858 7855 7826
Cash end fiscal year 362 65 451 386 960 780
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Tax rate 1200 1200 1200 1200 1200 1200 1200
Net property values 419000 452000 484000 509000 509000 509000 509000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total receipts 9000 9500 9900 10200 10200 10200 10200
Total disbursements 6900 6890 6830 6720 6610 4500 4500
Available for public improvements 2100 2610 3070 3480 3590 5700 5700
11SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF CHIPLEY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of water system 38000 50 Federal Aid t19000
2 Construction of sewerage system including a primary treatment plant 40000 50 Federal Aid 20000
Total for year 19000 20000
Remainder of funds in 1946 and net revenue for 19471950 inclusive will be held in sinking fund to finance sewer
age system scheduled for 1951
t16000 in General Obligation bonds validated 1145 Due 1000 in 1951
12FINANCIAL SUMMARY

City of Hamilton
Hamilton the county seat of Harris County is governed by a mayor and council The popula
tion increased from 438 in 1930 to 473 in 1940 The current tax rate is 12 mills A graduated
increase in valuation to an eventual 50 of actual values is desirable
The tax collection record indicates 5 delinquency The ad valorem tax constitutes 43 of
the revenue and the income from the operation of the municipally owned waterworks system fur
nishes 42 of the total revenue Some additional revenue is obtained from the sale of business
licenses and permits
Outstanding obligations amount to 6000 consisting of 5 water bonds which at the present
rate will be retired in 1956 The city has a reserve of 2000 invested in war bonds and a cash bal
ance of 675 or a total of 2675 in cash assets as of November 20 1944
Based on a comparative analysis of past income and disbursements and future income and dis
bursements and assuming that the property assessments will be raised to 60 within the next four
years the city will have available 2475 plus 2675 in cash assets less 500 for the purchase of
property on which a privately owned office building is to be constructed or a total of 4650 for
public improvements over the next six years

ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 j 1942 1943 1944
Tax rate 1200 1200 1200 1200 1200 1200
Net property value 1 115000 1 114300 114500 115600 I 115100 116250
FINANCIAL STATEMENT
Fiscal year ending 112040 112041 112042 112043 112044
Cash beginning fiscal year 350 384 266 389 490
Total receipts 3729 3621 3841 3793 3824
Total disbursements 3695 3739 3718 3692 3639
Cash end fiscal year 384 266 389 490 675
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Tax rate 1200 1200 1200 1200 1200 f 1200 1200
Net property value 116250 121000 127000 133000 140000 140000 140000

ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total receipts 3750 3850 3900 4050 4050 4050 4050
Total disbursements 3650 3625 3600 3625 3600 3575 3550
Available for public improvements 100 225 j 300 425 450 475 500
13SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF HAMILTON
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Addition of water pipe lines 5000 50 Federal Aid 1000 500 500 500
2 Pavement of sidewalks 4000 50 Federal Aid 1000 1000
Total for year 1000 500 500 500 1000 1000
14FINANCIAL SUMMARY
City of Waverly Hall
Waverly Hall located in the eastern part of Harris County is governed by a mayor and council
The population increased from 515 in 1930 to 569 in 1940 The current tax rate is 5 mills and
the assessed valuation is estimated at approximately 60 of the true value of real and personal
property
The tax collection record indicates practically no delinquency The ad valorem tax constitutes
64 of the total revenue and the income from fines sale of licenses and rental on community build
ing furnishes the remainder of the revenue
There are no outstanding obligations The city has a reserve of 1000 and a cash balance of
507 or a total of 1507 in current assets as of December 31 1944
Based on a comparative analysis of past income and expenditure and future estimated income
and expenditure the city will have available 3910 plus 1507 of current assets or a total of 5417
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal Year 1939 1940 1941 1942 1943 1944
Tax Rate 500 500 500 500 500 500
Net Property Values 119889 121430 I 127620 117110 111927 141730
FINANCIAL STATEMENT
Fiscal Year Ending 123140 123141 123142 123143 123144
Cash beginning fiscal year 362 189 713 1046 252
Total Receipts 1834 2109 1665 1668 1462
Total Disbursements 2007 1585 1332 2462 1207
Cash end fiscal year 189 1 713 1046 252 507
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Tax Rate 500 500 500 500 500 500 500
Net Property Values 146000 1 151000 1 156000 161000 161000 161000 161000
ANTICIPATED FINANCES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 1630 1655 1680 1705 1705 1705 1705
Total Disbursements 1125 1125 1125 1125 1125 1125 1125
Available for Public Improvement 505 530 555 580 580 580 580
15SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF WAVERLY HALL
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of a water system 26000 50 Federal Aid t13000
2 Construction of park and swimming pool 6000 50 Federal Aid 3000
3 Improvement of streets 4000 50 Federal Aid 1000 1000
Total for Year 13000 3000 1000 1000
fGeneral obligation bonds validated August 6 1945
Revenue for 1948 to be applied on 1949 improvement
Revenue for 1950 to be applied on 1951 improvement
ISFINANCIAL SUMMARY
Meriwether County
Meriwether County is governed by a fiveman board of county com
missioners The ad valorem tax rate is 5 mills for state purposes 164
mills for county purposes and 5 mills for countywide schools The tax
levy has been stable at this rate for several years The assessed valuation
is estimated at approximately 60 of the true value of real and personal
property
The tax collection record indicates 4 delinquency in recent years
The homestead and personal exemption approximates 274 of the
assessed values The ad valorem tax furnishes 57 of the county revenue
and the gasoline tax approximately 38 of the total county revenue It
appears that there has been no revenue received from the sale of licenses
and permits
Outstanding obligations amount to 165000 consisting of 4 road
bonds which at the present rate will be retired in 1955 The county has
a reserve of 169326 and a cash balance of 42710 or a total of 212036
in current assets as of April 30 1944
Based on a comparative analysis of past income and disbursements and
future anticipated income and disbursements the county will have avail
able 121700 less 40000 for anticipated equipment purchases plus
total current assets of 212036 or a total of 293736 for public improve
ments over the next six years
17FINANCIAL STATEMENTMERIWETHER COUNTY 19401944
ASSESSED VALUES
Fiscal year 1940 1941 1942 1943 1944
Real and personal property 3447310 3504960 3566585 3696305 3839735
Less homestead and personal exemption 905140 939570 958975 997050 1037975
Total 2542170 2565390 2607610 2699255 2801760
Utilities private corporations 893929 897789 927849 983211 1003271
Total assessed value all taxable property 3436099 3463179 3535459 3682466 3805031
TAX RATECounty per 1000 16501 1650 1650 1650 1650
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 43040 43041 43042 43043 43044
Cash beginning of fiscal year 12492 25769 15500 j 18751 j 28401
RECEIPTS
Continuing sources of revenue a General property taxcurrent levy 62017 59771 60383 61603 64154
b Gen property taxprior levies and penalties
c Public service water light etc
d Fines and forfeitures 904 413 748 739 972
e Licenses and permits
f State gasoline tax 28686 38504 43859 43236 42651
g Miscellaneous 4867 2972 3830 11830 4844
Total continuing sources of revenue 96474 101660 108820 117408 112621
Nonrecurring receipts including borrowings a Highway Estimates and Certificates 56393 12304 8290 6586 8759
b Notes warrants 17000
c Back loans etc
d Miscellaneous 1883 2622 4871 6130
Total nonrecurring receipts 73393 14187 10912 11457 14889
TOTAL RECEIPTS 169867 115847 119732 128865 127510
Cash plus total receipts 182359 i 141616 135232 1 147616 1 155911
DISBURSEMENTS
Governmental operating expenses a General government 19335 18709 18031 17891 21641
b Public safety 10996 11635 9738 7022 9332
c Roads bridges and streets 57708 60117 57118 47290 55862
d Health and charities 9311 11819 11042 12715 11379
Total governmental operating expenses 97350 102280 95929 84918 98214
Capital and emergency expenses a Inventory including transfers 12857 11272 25890 6815
Total capital and emergency expenditures 12857 11272 25890 6815
Debt service a Interest 18240 10979 9280 8407 8172
b Principalfunded debt 23000
c Principalfloating debt 18000
d Payments to sinking funds
Total debt service 59240 10979 9280 8407 8172
TOTAL DISBURSEMENTS 156590 126116 116481 119215 113201
Cash end of fiscal year 25769 15500 18751 28401 42710
18ANTICIPATED FINANCESMERIWETHER COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 3880000 3920000 3960000 4000000 4000000 4000000 4000000
Less homestead and personal exemption 1035000 1035000 1035000 1035000 1035000 1035000 1035000
Total 2845000 2885000 2925000 1 2965000 2965000 2965000 2965000
Utilities private corporations 1003000 1003000 1003000 1003000 1003000 1 1003000 1003000
Total assessed valueall taxable property 3848000 3888000 3928000 3968000 3968000 3968000 3968000
TAX RATECounty per 1000 1650 1650 1650 1650 1650 1 1650 f 1650
RECEIPTS
DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 61000 62000 63000 64000 64000 64000 64000
5000 5000 5000 2000 2000
b General property tax prior levies and penalties 2000 2000
c Public service water light etc
d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000
e Licenses and permits 500 500 500 500 500 500 500
f State gasoline tax 43393 43393 43393 43393 43393 43393 43393
g Miscellaneous 4607 4607 5607 5607 5607 5607 5607
Total continuing sources of revenue 115500 116500 118500 116500 116500 116500 116500
Nonrecurring receipts includingborrowings
Total nonrecurring receipts
TOTAL RECEIPTS 115500 f 116500 118500 116500 116500 116500 116500
Governmental operating expenses a General government 20000 20000 20000 20000 20000 20000 20000
b Public safety 10000 10000 10000 10000 10000 10000 10000
c Roads bridges and streets 35000 35000 35000 40000 40000 40000 40000
d Health and charities 11000 11000 11000 11000 11000 11000 11000
Total governmental oper expenses 76000 76000 76000 81000 81000 81000 81000
Debt Service a Interest 7425 6750 6075 5400 4725 4050 3375
b Principal retirementfunded debt 15000 15000 15000 15000 15000 15000 15000
Total debt service 22425 21750 21075 20400 19725 19050 18375
TOTAL DISBURSEMENTS 98425 97750 97075 101400 100725 100050 99375
Available for capital improvements 17075 18750 21425 15100 15775 16450 17125
19SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
MERIWETHER COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of court house annex to include Health Clinic at Greenville 30000 50 Federal aid 15000
2 Construction of Lone OakLuthersville and Gay Road No 1 Length 1702 miles 95000 50 Federal aid 47500
3 Improvement of airport at Warm Springs 80000 50 Federal aid 40000
4 Construction of Road No 2 from Woodbury to Campbell School at State Route 85 Length 1080 miles 85000 50 Federal aid 42500
5 Construction of Road No 3 from Greenville on State Route 41 to County Line toward Hogansville Length 1260 miles 77000 50 Federal aid 38500
6 Construction of Road No 4 from Imlac to Harris Length 1080 miles 62000 50 Federal aid 31000
7 Construction of Road No 5 from Greenville to Stovall Length 1098 miles 68000 50 Federal aid 34000
Total for Year 62500 40000 42500 38500 31000 34000
20BOARD OF EDUCATION
Financial Analysis and Proposed School Building Program
Meriwether County
The Meriwether school system is a county unit system operated by
the county board of education through the county school superintendent
in cooperation with the local boards of trustees Each district has its own
treasurer who handles all local district funds except minor expenses which
are paid by the county board
The county board levies a 5 mills maintenance tax and each district
levies a 5 mills local tax in addition to the tax levied for bond purposes
by the bonded districts The county operates twelve schools for white
pupils six of which are senior high schools There are five elementary
high schools and one junior high school At the beginning of the 1945
1946 school term one senior high school and two elementary schools will
be eliminated as a result of some consolidation by the board Some of the
high schools are very small and with the present downward trend of rural
population these schools are expensive to operate Additional high school
consolidation appears to be feasible in order to provide a better educa
tional program and at the same time operate more economically
There are twentyfive oneteacher schools eleven twoteacher schools
two threeteacher schools two fourteacher schools four fiveteacher
schools and one eleventeacher school making a total of fortythree
schools in the county for the colored population Most of the buildings
are very unsatisfactory and not conducive to good school work Appar
ently a good many of these small schools should be consolidated into the
larger units with a minimum amount of transportation Should Federal
aid for operation become available and the buildings can be provided
the board will give serious consideration to such improvements
The board operates by contract twentythree school buses in the trans
portation of white pupils County ownership and operation with a full
time repair mechanic employed to keep the buses in good condition will
be considered when conditions warrant it
On June 30 1945 the schools had on hand 42877 The total bonded
indebtedness amounted to 27000 comprised of 7000 for the Alvaton
district due in 1950 4000 for the Luthersville district due in 1953
1500 for the Rocky Mount district due in 1955 1500 for the Warm
Springs district due in 1945 and 13000 for Woodbury due in 1950
Greensville has recently voted bonds on their new consolidated district
in the amount of 90000 for the purposes of replacing the school building
which was lost by fire and for an addition to the negro building
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 19401944
Federal and State136559 ataar
County 19009 Operation and Capital 147445
Other 277 Total147445
Total155845
21
ANTICIPATED ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State172432
County 16800
Dther 300
Total
189532
Anticipated Annual Erpenditure
19451949
Operation 195568
Total195568
The above table of estimated income and expenditure reveals an an
nual deficit of 6036 Until such time as the tax levy is increased under
provisions of the new constitution it appears that this deficit will have
to be offset by using some of the cash on hand The balance of cash on
hand may be used to apply on school facilities
The following schedule of proposed improvements listed in priority
order shows that 230000 will be needed to match Federal funds
which have been assumed in preparing this program Of this amount
90000 is already available from the recently voted bond issue at
Greenville leaving 140000 needed for improvements This amount
can be reduced substantially by the cash on hand and the balance can be
raised by additional bond issues
DESCRIPTION
TOTAL COST BOARD OF EDUCATION
PARTICIPATION
150000 75000
50 Federal
aid
30000 15000
50 Federal
aid
30000 15000
50 Federal
aid
60000 30000
50 Federal
aid
65000 32000
50 Federal
aid
7000 3500
50 Federal
aid
20000 10000
507c Federal
aid
5000 2500
50 Federal
aid
6000 3000
50 Federal
aid
40000 20000
50 Federal
aid
18000 9000
50 Federal
aid
12000 6000
50 Federal
aid
7000 3500
50 Federal
aid
10000 5000
50 Federal
aid
1 Construction and equipment of 20 class
rooms library laboratories auditorium of
fices toilets cafeteria and special rooms
for combined elementary and high schools
Greenville
2 Construction and equipment of vocational
building with one classroom office shops
canning plant and freezer lockerGreenville
3 Construction and equipment of a physical
education building for community and school
Greenville
4 Addition of four classrooms cafeteria audi
torium gymnasium at Manchester high
school
5 Construction of an eightclassroom building
with auditorium and lunchroom for Negroes
Manchester
6 Addition of three classrooms to Negro school
Odessadale
7 Construction and equipment of a vocational
building with one classroom office canning
plant and shop Luthersville
8 Addition of two classrooms to Woodbury
Negro School
9 Addition to present school building to provide
for installation of water toiletsLuthersville
10 Construction and equipment of Negro elemen
tary and county high school at Greenville to
provide for consolidation of three rural
schools
11 Construction of seven new classrooms to
Negro school at Gay to provide junior high
consolidation
12 Construction of a fiveclassroom building for
Negroes at Alvaton
13 Addition of three classrooms to Negro school
at Luthersville
14 Addition of four classrooms for Negro school
at St Marks
22FINANCIAL SUMMARY
City of Greenville
Greenville county seat of Meriwether County is governed by a Mayor and Council The popu
lation increased from 672 in 1930 to 683 in 1940 The current tax rate is 13 mills and has been
stable at that rate since 1941 The assessed valuation is estimated at 60 of the true value of real
and personal property
The tax collection record indicates 3 delinquency The ad valorem tax constitutes 58 of
the total revenue and the income from the operation of the municipally owned waterworks system
61 of the total revenue There is very little revenue from the sale of licenses and permits and
from fines and forfeitures
Outstanding obligations amount to 9000 consisting of 5 water refunding bonds which at
the present rate will be retired in 1953 The city had a cash balance of 2691 as of April 30 1945
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements the city will have available 9000 plus 2691 of cash assets or a total of 11 691
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Year Ending
1940
Net Property Values
337923
1941
1942
329783 345542
1943
345415
1944
1945
314878 1 317200
FINANCIAL STATEMENT
Fiscal Year Ending
Cash beginning fiscal year
Total Receipts
Total Disbursements
Cash end fiscal year
43040
321
6827
6428
720
43041
43042
720
734
7207
7762
7193
7867
734
629
43043
629
9382
7970
2041
43044
2041
8666
7396
3311
43045
3311
8551
9171
2691
Year Ending
ANTICIPATED ASSESSED PROPERTY VALUES
Net Property Values
1945
326000
1946
1947
336000 346000
1948
361000
1949
1950
1951
361000 36L000 I 361000
ANTICIPATED FINANCES
23
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF GREENVILLE
DESCRIPTION
1 Improvement of water system
2 Pavement of street Griffin
Street to School
TOTAL COST
46000
50 Federal
aid
3 Extension and improvement of
sewerage system
Total for Year
2000
50 Federal
aid
10000
50 Federal
aid
1946
23000
1947
1948
1949 1950
23000
1000
1000
1951 LATER
5000
5000
improvement No 3 scheduled for 1950
24FINANCIAL SUMMARY
City of Luthersville
Luthersville located in the extreme northern section of Meriwether County is governed by a
mayor and council The population increased from 321 in 1930 to 354 in 1940 The current tax
TZlv Wf Tlh Whk 1944 frm 12 miUs The assessed valuation estimated at
333 of the true value of both real and personal property A graduated increase in valuations
to an eventual 60 in actual values is desirable
The records do not show the percentage of delinquency in recent years The ad valorem tax
constitutes 84 of the total revenue and the sale of licenses and permits total 9
There are no outstanding obligations and the city had a cash balance of 698 as of December
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be increased to 60 within the
next four years the town will have available 5867 plus 698 of cash assets or a total of 6 565
tor public improvements over the next six years
Fiscal Year
Tax Rate
ASSESSED PROPERTY VALUES
Net Property Values
1941
750
84401
1942
750
84246
1943
750
83399
1944
1000
85344
Fiscal Year Ending
FINANCIAL STATEMENT
Cash beginning fiscal year
Total Receipts
Total Disbursements
Cash end fiscal year
123141
377
917
841
453
123142
453
849
818
484
123143
484
987
123144
577
980
894
859
577
698
Fiscal Year
ANTICIPATED ASSESSED PROPERTY VALUES
Tax Rate
Net Property Values
Fiscal Year
Total Receipts
Total Disbursements
Available for Public Improvement
1945
1000
98500
1946
1947
1000
1000
112325 1 124175
1948
1000
1949
1950
1000
1000
ANTICIPATED FINANCES
1945
1946
1947
1421
865
556
1559
1678
865
865
694
813
1948
1816
865
951
1949
1950
1816
1816
865
865
951
951
1951
1000
138000 138000 m000 I 138000
1951
1816
865
951
25
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF LUTHERSVILLE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of waterworks system 20000 50 Federal aid t1000l
2 Improvement of building to be used as Community House 1000 1000
3 Pavement of streets 4000 50 Federal aid 2000
Total for Year 11000 2000

eRvirfoyerL81951 inclusive to be placed in sinking fund for additional public improvements
26FINANCIAL SUMMARY
City of Manchester
Manchester located in the southern part of Meriwether County is
governed by a city commission composed of three commissioners The
population of Manchester was 3462 in 1940 The current tax rate is
12 mills having been increased to this amount from 11 mills in 1944
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 5 delinquency The ad valorem
tax constitutes 52 of the total revenue and the income from the
operation of the municipally owned water system furnishes 24 of the
total revenue Substantial revenue is obtained from the sale of licenses
and permits and from fines and forfeitures
Outstanding obligations amount to 51000 consisting of 20500 of
5 street improvement bonds 7500 of 5 electric light bonds 9000
of 5 waterworks bonds and 14000 of 5 sewer bonds The final
maturity date is in December 1950 The city has a reserve of 17897
in investments 6368 in a sinking fund and a cash balance of 22151
or a total of 46416 in cash assets as of July 31 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
assessed valuations will be increased to 60 over the next four years the
city will have 93200 plus 46416 of cash assets less 10000 for an
ticipated equipment purchases or a total of 129616 for public improve
ments over the next six years
27FINANCIAL STATEMENTCITY OF MANCHESTER 19391944
ASSESSED VALUES
Fiscal year
Real and personal property
Less homestead and personal exemption
Total
Utilities private corporations
Total assessed value all taxable property
1939
1781877
90550
1872427
1940
1813997
92154
1941
1846740
92566
1906151 1939306
TAX RATECity per 1000
1100
1100
1100
1942
1888216
92624
1980840
1943
1944
1849886
1846917
92604
93275
1942490
1940192
1100
1100
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
Cash beginning of fiscal year
193839
932
73240
RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
b General property taxprior levies and penalties
e Public service water light etc
d Fines and forfeitures
e Licenses and permits
f State gasoline tax
g Miscellaneous
Total continuing sources of revenue
35765
5168
19899
2130
10808
1518
75288
Nonrecurring receipts including borrowings
a Miscellaneous sales and transfers
Total nonrecurring receipts
TOTAL RECEIPTS
14890
14890
90178
Cash plus total receipts
91110
DISBURSEMENTS
Governmental operating expenses
a General government
b Public safety
c Roads bridges and streets
d Health and charities
e Water department
f Miscellaneous
Total governmental operating expenses
8717
13036
15574
4618
9249
620
Capital and emergency expenses
a Automobile
b Waterworks Improvements
c Schools and Buildings
51814
660
Total capital and emergency expenditures
Debt Service
a Interest
b Principalfunded debt
c Principalfloating debt
d Payments to sinking funds
9839
10499
8203
3440
3000
Total debt service
TOTAL DISBURSEMENTS
Cash end of fiscal year
2060
16703
79016
12094
Audit Report did not separate 2 year period
73142
12094
73143
73144
9778
38117
5144
25720
3237
10769
2429
85416
43084
592
20019
7022
10159
2761
6472
6472
91888
103982
83637
4009
4009
87646
97424
9078
13607
16536
4273
12707
3928
60129
8725
12481
16166
5791
10416
183
1833
11054
12887
7088
12000
53762
587
587
2100
21188
94204
9778
12000
8924
20924
75273
22151
1200
28ANTICIPATED FINANCESCITY OF MANCHESTER 19451951
ASSESSED VALUES
Fiscal year
Real and personal property
Less homestead and personal exemption
Total
Utilities private corporations
Total assessed valueall taxable property
TAX RATECity per 1000
1945
2075000
93000
2168000
1200
1946
2300000
93000
2393000
1200
1947
1948
2540000 2770000
9300
93000
2633000 2863000
1200
1200
1949
2770000
93000
1950
2770000
93000
1951
2770000
93000
2863000 2863000 2863000
1200
1200
RECEIPTS
1200
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 24500 27000 30000 32000 32000 32000 32 000
b General property tax prior levies and penalties 2000 2000 2000 2000 2000 2000 2000
c Public service water etc 11000 11000 11000 11000 11000 11000 11000
d Fines and forfeitures 2500 2500 2500 2500 2500 2500 2500
e Licenses and permits f State gasoline tax 5000 5000 5000 5000 5000 5000 5000
g Miscellaneous 1500 1500 1500 1500 1500 1500 1500
Total continuing sources of revenue 46500 49000 52000 54000 54000 54000 54000
Nonrecurring receipts including borrowings 1
Total nonrecurring receipts
TOTAL RECEIPTS 46500 49000 52000 54000 54000 54000 f 54000
DISBURSEMENTS
Governmental operating expenses a General government b Public safety 4500 4500 4700 4700 5000 5000 5000
c Roads bridges and streets 8300 6700 8300 7000 9000 7000 9000 7000 9000 7000 9000 7000 9000
d Health and charities 2500 2500 2500 2500 3000 3000 3 000
e Water department 5800 5800 6000 6000 6000 6000 6 000
f Miscellaneous 200 200 200 200 500 500 500
g Sanitary Disposal Equipment Total governmental oper expenses 28 000 5000
Debt Service a Interest 2550 2150 1625 29400 1225 30500 275 30500 175 30500
b Principal retirementfunded debt 8000 10500 8000 19000 2000 3500
Total debt service 10550 12650 9625 20225 2275 j 3675
TOTAL DISBURSEMENTS 38550 40650 44025 49625 32775 34175 30500
Available for capital improvements 7950 8350 7979 I 4375 21225 1 19825 23500
29SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF MANCHESTER
DESCRIPTION
1 Construction of playground
and swimming pool
2 Construction of additional
mains and improvement of
water system
TOTAL COST
3 Construction of Library
Building
4 Pavement of streets
5 Pavement of driveways in City
Cemetery
6 Extension of sewers to serve
negro section
Total for Year
27000
50 Federal
aid
46000
50 Federal
aid
1946
13500
23000
1947
1948
6000
50 Federal
aid
15000
50 Federal
aid
3000
5000
50 Federal
aid
50000
50 Federal
aid
7500
2500
39500
10000
1949
1950
1951
LATER
25000
25000
Net Revenue for 1948 will be applied on 1949 improvementItem No 6
Net Revenue for 1950 and 1951 will be placed in sinking fund for additional improvements
30FINANCIAL SUMMARY
City of Warm Springs
Warm Springs located in the southern part of Meriwether County is governed by a mayor and
council The population increased from 400 in 1930 to 608 in 1940 The Little White House and
Warm Springs Foundation for Infantile Paralysis are located in Warm Springs and because of
these attractions the city realizes a substantial tourist trade
The tax rate is 5 mills and has been stable at this rate for the past several years In a revised
charter the maximum millage is listed in one article as 10 mills while in another article the maxi
mum millage is listed as 5 mills It is proposed that this be clarified in a legislative act The city
officials have indicated when this is done that the tax rate will be raised to 10 mills and the in
creased revenue will be applied on additional improvements The assessed valuation is estimated at
50 of the true value of real and personal property A graduated increase in valuations to an
eventual 60 of actual values is desirable
The tax collection record indicates 9 delinquency The ad valorem tax constitutes 33 of
the total revenue and the income from the operation of the municipally owned water system fur
nishes 49 of the total revenue
Outstanding obligations amount to 5000 consisting of 4 waterworks bonds which at the
present rate will be retired in 1955 The city had a cash balance of 407 as of April 30 1945
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that assessed valuations will be increased to 60 over the next
four years the city will have 7720 plus 407 of cash assets or a total of 7677 for public improve
ments over the next six years
I
I
ASSESSED PROPERTY VALUES
Fiscal Year 1943 1944 1945
Tax Rate 500 500 500 j
Net Property Values 1 181455 182452 i
FINANCIAL STATEMENT
Fiscal Year Ending 1943 123144 43045
Cash beginning fiscal year 412 41
Total Receipts 3538 2786
Total Disbursements 1 3909 2420
Cash end fiscal year 1 41 407
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Tax Rate 500 500 500 500 500 500 500
Net Property Values 191000 199000 207000 215000 215000 215000 215000
ANTICIPATED FINANCES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 4200 4250 4300 4300 4300 4300 4300
Total Disbursements 3300 3280 3260 3240 3220 3200 3180
Available for Public Improvement 900 970 1040 1060 1080 1100 1120
31

SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF WARM SPRINGS
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of water system 2500 50 Federal aid 1250
2 Construction of Sewerage System 28000 50 Federal aid f14000
3 Pavement of streets and sidewalks 10000 t5000 J5000
4 Construction of Park and Recreation Center 17000
Total for Year 1250 14000 5000 5000 17000
Net revenue for years 19471951 to be used toward retiring obligation bonds
tissue General Obligation bonds scheduled for 1947 It is proposed that a Sanitary Tax be levied to assist in the retire
ment of these bondsIn Item No 2
tissue Baby Bonds Baby bonds will be retired by property owners No city earnings will be used for item No 3
32FINANCIAL SUMMARY
City of Woodbury
Woodbury located in the southeastern part of Meriwether County is governed by a mayor and
council The population increased from 849 in 1930 to 865 in 1940
The tax rate is 8 mills and has been stable at this rate for the past several years The assessed
valuation is estimated at 75 of the true value of real and personal property
The tax collection record indicates 9 delinquency The ad valorem tax constitutes 48 of
the revenue and the income from the operation of the municipally owned waterworks system fur
nishes 48 of the total revenue Considerable revenue is obtained from the sale of business licenses
and permits
Outstanding obligations amount to 9000 consisting of 6 waterworks bonds which at the
present rate will be retired in 1949 The city has a reserve of 6000 in investments and time de
posits and a cash balance of 5789 or a total of 11789 in cash assets as of January 1 1945
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements the city will have available 16825 plus 11789 in cash assets or a total of
28614 for public improvements over the next six years

ASSESSED PROPERTY VALUES
Fiscal Year 1941 1942 1943 1944
Tax Rate 800 800 800 800
Net Property Values 462127 468254 I 468175 468275
FINANCIAL STATEMENT
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal Year
Tax Rate
Net Property Values
1945
1946
1947
800
800
800
470000 475000
480000
1948
800
500000
JL949
8J00
1950
800
ANTICIPATED FINANCES
Fiscal Year Ending 123142 123143 123144
Cash beginning fiscal year 1938 3212 5359
Total Receipts 15114 8679 8796
Total Disbursements 13760 6532 8366
Cash end fiscal year 3212 80 5359 5789

Unexplained discrepancy in year 1942 3292
1951
800
500000 1 500000 500000
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 9050 9150 9250 9550 9550 9550 9550
Total Disbursements 8015 7895 7775 7655 6535 5475 5457
Available for Public Improvement 1035 1255 I 1475 1895 3015l 4075 4075
33
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF WOODBURY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 tl950 fl951 LATER
1 Improvement of waterworks system and extension of water service lines 20000 50 Federal aid 10000
2 Construction of Community House 15000 50 Federal aid 7500
3 Pavement of sidewalks 5000 50 Federal aid 2500
Total for Year 10000 7500 2500
Revenue for 1947 to be applied on 1948 improvement
fRevenue for 19501951 to be accumulated for a proposed sewerage system
34FINANCIAL SUMMARY
Talbot County
Talbot County is governed by a threeman board of county commis
sioners Its ad valorem tax rate has been stable at 12 mills county and
5 mills for countywide schools for the past four years The assessed
valuation is estimated at 25 of the true value of real and personal
property Consideration should be given to increasing the assessed valu
ation to 60 over the next four years
The tax collection record is good with only 1 delinquency in current
years Homestead and personal exemptions approximate 32 of the
assessed values The ad valorem tax furnishes 38 and the gasoline tax
approximates 29 of the total revenue
Outstanding obligations amount to 17126 consisting of 1126 in
warrants and jury scrip 2000 of 5 road bonds and 14000 in 5
jail bonds which at the present rate will be retired in 1957 The county
has a reserve of 29600 in U S war bonds and a cash balance of 274
or a total of 29874 in current assets as of July 31 1944
Based on comparative analysis of past income and disbursements and
future estimated income and disbursements and assuming that the prop
erty valuation will be increased from 25 to 60 over the next four
years the county will have 155924 plus 29874 of current assets less
25000 for anticipated equipfent purchases or a total of 160798 for
public improvements over the next six years
35
FINANCIAL STATEMENTTALBOT COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 1313692 1368899 1463701 1536439 1544904 1591698
Less homestead and personal exemption 406985 412028 423108 446439 483414 503290
Total 906707 956871 1040593 1090000 1061490 1088408
Utilities private corporations 383158 381471 386895 390446 398538 400491
Total assessed value all taxable property 1289865 1338342 1427488 1480446 1460028 1488899
TAX RATECounty per 1000 1100 1100 1100 1200 1200 1200
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
73139
Cash beginning of fiscal year
13287
73140
73141
6961
2096
73142
3398
73143
3455
RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
b General property taxprior levies and penalties
e Public service water light 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 Sales and Equipment rental
b State Highway Certificates
c Surety Bond Mrs Keller
8731
6868
604
25085
41288
Total nonrecurring receipts
TOTAL RECEIPTS
Cash plus total receipts
1518
13292
6137
20947
62235
7733
7656
1203
24752
41344
603
13682
17160
5837
366
200
25704
45799
883
11067
11670
883
2325
1234
32587
207
53513
485
3711
18133
2032
2726
32077
55
55023
788
4196
53014 46682
48948
46053 I 48778
57709
61107
788
55811
59266
DISBURSEMENTS
Governmental operating expenses
a General government
b Public safety
c Roads bridges and streets
d Health and charities
Total governmental operating expenses
Capital and emergency expenses
a Purchase of U S Bonds
b Board of Education
Total capital and emergency expenditures
Debt Service
a Interest
b Principalfunded debt
c Principalfloating debt
d Payments to sinking funds
Total debt service
TOTAL DISBURSEMENTS
Cash end of fiscal year
5868
3893
36201
2706
48668
2375
2375
2866
2000
5480
4597
28137
2392
6474
3014
30212
2747
40606
1351
2000
4866
55909
6961
3351
42447
933
2000
7462
6372
36775
2825
53434
1218
3000
6348
3315
21762
2927
34352
19240
19240
1048
3000
2933
43957
45380
2096
3398
4218
57652
3455
73144
4048
57640
1626
1626
18328
1194
747
75
31327
54
51725
1968
1968
53693
55319
8596
2925
26102
3159
40782
10360
10360
903
3000
3903
55045
274
36ANTICIPATED FINANCESTALBOT COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 2150000 2710000 3270000 3820000 3820000 j 3820000 3820000
Less homestead and personal exemption 500000 500000 500000 500000 500000 500000 500000
Total 1650000 2210000 2770000 3320000 3320000 3320000 3320000
Utilities private corporations 400000 400000 400000 400000 400000 400000 400000
Total assessed valueall taxable property 2050000 2610000 3170000 I 3720000 3720000 3720000 1 3720000
TAX RATECounty 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 22000 29000 42000 42000
a General property taxcurrent levy 36000 42000 42000
b General propterty tax prior levies and penalties 2000 2000 2000 2000 2000 2000 2000
c Public service water light etc
d Fines and forfeitures 1500 1500 1500 1500 1500 1500 1500
e Licenses and permits 100 100 100 100 100 100 100
f State gasoline tax 31284 31284 31284 31284 31284 31284 31284
g Miscellaneous 116 116 116 116 116 116 116
Total continuing sources of revenue 57000 64000 71000 77000 77000 77000 77000
Nonrecurring receipts including borrowings
Total nonrecurring receipts
TOTAL RECEIPTS 57000 64000 71000 77000 77000 77000 77000
DISBURSEMENTS
Governmental operating expenses a General government 7000 7000 7000 7000 7000 7000 7000
b Public safety 4000 4000 4000 4000 4000 4000 4000
c Roads bridges and streets 30000 30000 32000 35000 35000 35000 35000
d Health and charities 3000 3000 3000 3000 3000 3000 3000
Total governmental oper expenses 44000 44000 46000 49000 49000 49000 49000
Debt Service a Interest 800 650 600 550 500 450 400
b Principal retirementfunded debt 3000 1000 1000 1000 1000 1000 1000
c Principal retirementfloating debt 1126
Total debt service 4926 1650 1600 1550 1500 1450 1400
TOTAL DISBURSEMENTS 48926 45650 47600 50550 50500 50450 40400
Available for capital improvements 8074 18350 23400 26450 26500 36550 26600
n
c
37SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
TALBOT COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of TalbottonThomaston Road Flint River Road Length 335 miles 9800 50 Federal aid 4900
2 Construction of TalbottonJunction City Road beginning at intersection with State Route 41 in Talbotton Length 715 miles 76000 50 Federal aid 26000 12000
3 Construction of TalbottonTaylor County Line Wire Road beginning at intersection with Junction City Road 10 miles east of Talbotton Length 105 miles 59000 50 Federal aid 11000 18500
4 Construction of TalbottonHarris County Line Upper Waverly Hall road beginning 17 miles west of Talbotton at intersection with S R 208 Length 1025 miles 80000 50 Federal aid 35000 5000
5 Construction of TalbottonThomaston Road Seay Bridge Road beginning at intersection with S R 41 in Talbotton Length 126 miles 151000 50 Federal aid 21000 27000 27500
6 Construction of RedboneWoodland Road beginning 35 miles east of Woodland at intersection with S R 36 Length 605 miles 69000 50 Federal aid 34500
7 Construction of Airport Class I Minus Sod Landing Strip at Talbotton 18000 50 Federal aid 9000
Total for Year 30900 23000 18500 35000 26000 27000 71000
38BOARD OF EDUCATION
1
Financial Analysis and Proposed School Building Program
Talbot County
The Talbot County school is a county unit operated by the county
Board of Education through the county school superintendent in coop
eration with the local boards of trustees
The county board levies a 5 mill countywide tax and the local dis
tricts levy a 5 mill maintenance tax in addition to the bond tax levied by
the bonded districts
There were two senior high schools and two junior high schools for
white pupils in the county In 1944 there were only 255 elementary and
126 high school pupils in regular attendance in all of the schools in the
county The county was allotted twentyone white teachers but employed
twentynine white teachers Through proper consolidation several
teachers could be eliminated and the state allotment would be ample
for the counties needs thereby saving from 5000 to 7000 for teacher
salaries This consolidation would also give the pupils better educational
opportunities
There are twentythree elementary schools and two senior high schools
for negro pupils The twentythree elementary schools are one and two
teacher schools Only a few of the buildings are adequate for school use
The county operates twelve school buses by contract to transport ap
proximately 252 pupils at an annual cost of 3788 per child This is
more than twice the state average No doubt the board will consider
changing to county ownership and operation of buses
On June 30 1944 the schools had on hand 13290 The total bonded
indebtedness amounted to 32000 comprised of 3000 for the Geneva
district to be paid in 1956 13600 for the Talbotton district to be paid
in 1955 and 16000 for the Woodland district to be paid in 1955
The following table shows the trend of past and future anticipated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income Average Annual Income
19391944 19391944
Federal and State 46848 Operation and Capital53214
County 7639
Other 142
Total54629 Total53214
ANTICIPATED ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income Anticipated Annual Income
19451949 19451949
Federal and State55600 Operation66029
County 7500
Other 100
Total63200 Total66029
By the consolidation of schools and changing the transportation system
to county ownership and operation of buses a substantial saving would
be realized Also additional funds could be obtained by increased tax
levies as authorized by the new constitution The anticipated deficit of
392829 which the above table reveals can be eliminated by providing
additional funds as herein suggested
From the following schedule of proposed improvements listed in sug
gested priority order it is apparent that 111500 will be needed to match
the Federal and State funds which have been assumed in planning this
program Making available additional funds is possible through sug
gested methods shown above In addition a bond issue would make avail
able a substantial amount toward the construction of the needed improve
ments
DESCRIPTION
TOTAL
COST
BOARD OP
EDUCATION
PARTICIPATION
1 Installation of central heating system at Tal
botton High School
8000 4000
50 Federal
aid
2 Installation of central water system in Tal 5000 2500
botton High School 50 Federal
aid
3 Construction of one tworoom negro school 2000 1000
at Pine Level Junction City 50 Federal
aid
4 Construction of a threeclass room building 3000 1500
to provide for consolidation of St Paul and 50 Federal
Macedonia SchoolsShilo aid
5 Construction of a fourteacher school of 4 5000 2500
classrooms and lunchroom to provide for con 50 Federal
solidation of Box Springs Red Hill and Mt aid
CarmelBox Springs
6 Construction of a four classroom building and 5000 2500
lunchroom to provide for consolidation of 50 Federal
Junction City and a part of Smithboro aid
Junction City
7 Construction of a four classroom building and 5000 2500
lunchroom to provide for consolidation of 50 Federal
Geneva and Harbor HillGeneva aid
8 Construction of a five classroom building 10000 5000
lunchroom and auditorium to provide for the 50 Federal
consolidation of Centerville Bethel New aid
Hope Philadelphia and Mt AiryHoward
R F D
9 Construction of a sixclassroom building 12000 6000
lunchroom and auditorium to provide for the 50 Federal
consolidation of Powell Mt Catherine and aid
BoughvilleTalbotton
10 Construction of a tenclassroom building 30000 15000
library laboratory lunchroom office toilets 50 Federal
and auditorium for County High School at aid
Talbotton
11 Construction of a tenclassroom building 30000 15000
library office toilets lunchroom and audi 50 Federal
torium to provide for the consolidation of aid
Woodland Valley Grove Concord Flint River
Valley MissionWoodland
40FINANCIAL SUMMARY
City of Talbotton
Talbotton county seat of Talbot County is governed by a Mayor and Council The popula
tion in 1940 was 1060 as compared with 1064 in 1930 The current tax rate is 10 mills and has
been maintained at this rate for the past five years 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
th
re
The tax collection record indicates 8 delinquency The ad valorem tax constitutes 70 of
e total revenue and the income from the sale of licenses and permits furnishes 23 of the total
revenue The local water system is privately owned and no city revenue is obtained from this source
There are no outstanding obligations The city has a reserve of 1480 in war bonds and a cash
balance of 2091 or a total of 3571 in cash assets as of December 31 1944
Based on a comparative analysis of past income and expenditure and future estimated income
and expenditure and assuming that the property assessments will be increased to 60 during the
next four years the city will have available 8450 plus 3571 of cash assets or a total of 12021
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal Year Ending 1939 1940 1941 1942 1943 1944
Tax Rate 850 1000 1000 1000 1000 1000
Net Property Values 251417 262832 271283 260620 272922 275714
FINANCIAL STATEMENT
Fiscal Year Ending 123139 123140 123141 123142 123143 123144
Cash beginning fiscal year Not Available 1269 2096 1695 1876 1994
Total Receipts 7100 5893 4635 5462 4790
Total Disbursements 6273 6294 4454 5344 4693
Cash end fiscal year 2096 I 1695 1876 1994 2091
ANTICIPA1 ED ASSESSED PROPERTY VJ LUES
Fiscal Yeor 1945 1946 1947 1948 1949 1950 1951
Tax Rate 1000 1000 1000 1000 1000 1000 1000
Net Property Values 307000 337000 370000 398000 398000 398000 398000
ANTICIPATED FINANCES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 4650 4850 5150 5450 5450 5450 5450
Total Disbursements 4000 4000 4000 4000 4000 4000 4000
Available for Public Improvement 650 850 1150 1450 1450 1450 1450
41
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF TALBOTTON
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Securing privately owned water system and making necessary expansion and improvement 40000 50 Federal aid t20000
2 Pavement of streets 6000 50 Federal aid 3000
3 Construction of City Hall including Jail 12000 50 Federal aid 6000
4 Construction of sewerage system including Treatment Plant 45000 50 Federal aid 22500
Total for Year 23000 6000 22500
Revenue for 19471948 plus balance from 1946 to be set aside for 1949 improvements
tissue Revenue Bonds
42FINANCIAL SUMMARY
City of Woodland
Woodland located in the northeastern section of Talbot County is governed by a mayor and
council The population increased from 463 in 1930 to 489 in 1940 The current tax rate is 6 mills
which was reduced to this figure from 6J4 mills in 1943 The assessed valuation is estimated at 40
of the true value of real and personal property A graduated increase in valuations to an eventual
60 of actual values is desirable
The tax collection record indicates 4 delinquency The ad valorem tax constitutes 37 of
the revenue and the income from the municipally owned waterworks system furnishes 40 of the
total revenue Approximately 200 per year is derived from street tax
Outstanding obligations amount to 6000 consisting of 4 water bonds which at the present
rate will be retired in 1956 The city has a reserve of 500 in war bonds and a cash balance of
1257 or a total of 1757 in cash assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be raised to 60 within the
next four years the city will have available 9265 plus 1757 of cash assets or a total of 11022
for public improvements over the next six years

ASSESSED PROPERTY VALUES
Fiscal Year 1939 1940 1941 1942 1943 1944
Tax Rate 700 700 700 650 600 600
Net Property Values 195800 195883 201715 211018 212460 214990
FINANCIAL STATEMENT
Fiscal Year Ending 123139 123140 123141 123142 123143 123144
Cash beginning fiscal year 305 1100 j 1380 970 902 1070
Total Receipts 3397 3110 4250 3247 3093 3268
Total Disbursements 2602 2830 4660 3315 2925 3081
Cash end fiscal year 1100 1380 1 970 902 1070 1257
ANTICIPA1 ED ASSESSED PROPERTY Vi XUES
Fiscal Year 1945 1946 1947 1948 1949 1950 1951
Tax Rate 600 600 600 600 600 600 600
Net Property Values 238500 263500 288500 315500 315500 315500 315500
ANTICIPATED FINANCES
Fiscal Year 1945 1946 1947 1948 1949 195 1951
Total Receipts 3350 3550 1 3650 3800 3800 3800 3800
Total Disbursements 2415 2395 2375 2355 2335 2315 2295
Available for Public Improvement 935 1155 1275 1445 1465 1485 1505

43
SCHEDULE OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF WOODLAND
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Development of additional wells to improve water supply system 5000 50 Federal aid 2500
2 Pavement of streets 4000 50 Federal aid 2000
3 Pavement of streets 4000 50 Federal aid 2000
Total for Year 2500 2000 2000
Net Revenue for 19491951 inclusive will be set aside for adlitional improvements
44c I T 7

r
PUBLIC IMPROVEMENTS
FOR
HABERSHAMRABUNSTEPHENS
COUNTIES
ci
PUBLIC WORKS STUDY NO 4
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
AUGUST 1945
ol
A LONGRANGE PROGRAM
of
PUBLIC IMPROVEMENTS
for
H ABERSH AM RABUN STEPHENS
COUNTIES
Including the Towns of
DEMOREST CLARKESVILLE BALDWIN CORNELIA
CLAYTONTOCCOA
PUBLIC WORKS STUDY NO 4
Prepared by
PUBLIC WORKS PANEL
of the
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
In Collaboration With
the Counties and Cities
AUGUST 1945
4
OTELLIS 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 Member
Henry T McIntosh Member
G T Papageorge Director
H J Friedman Consultant
COUNTY COMMISSIONERS
Habersham County Frank Gabrels Ordinary Clarkesville
Rabun County Frank A Smith Ordinary Clayton
Stephens County R J Sewell Chairman Toccoa W N Friar
Toccoa W W McCay Eastanollee
COUNTY SCHOOL OFFICIALS
Habersham County Ernest Hallford Superintendent Clarkesville
J W Ritchie Demorest M I Free Clarkesville H H Gibbs
Cornelia J E Stewart Clarkesville Cliff C Kimsey Cornelia
Rabun County Berry Floyd Superintendent Clayton Dr J C
Dover Clayton Sexton White Clayton Ralph Carson Tiger Dr
L Neville Dillard Paul Alley Clayton
Stephens County W J Andrews Superintendent Toccoa J M
Farmer Toccoa J M Crawford Toccoa R B Whitmire
Toccoa Oscar Sosebee Toccoa S Lee Thomas Martin
CITY OFFICIALS
Demorest C L Percy MayorCity Council O E Flor C D Stam
bough F H Hendrickson A J Towlin W H Macmillian Clerk
Clarkesville Dr J B Jackson MayorCity Council J A Lewis
Olin Smith George T Daniel C W Hunt Sr J B Gribble
Ernest Jackson Clerk
Baldwin U E Davis MayorCity Council W L Shore J J Ander
son Ower Crump J S Davis B W Grant Nace Grant Clerk
Cornelia S Frank Wood MayorCity Commissioners L H Jarrard
J C Golden
Clayton V C Dickerson MayorCity Council R E Cross C H
Jones C B Stockton Claude L Derrick Claude L Smith H C
Lyons Clerk
Toccoa Ray Trogdon MayorCity Manager J R HerndonCONTENTS
Page
I Introduction 5
II Habersham County
1 Financial Summary 6
Financial Statement 7
Anticipated Finances 8
Program of Proposed Improvements 9 and 10
2 Board of Education11 and 12
3 Financial SummaryCity of Baldwin13
Program of Proposed ImprovementsCity of Baldwin14
4 Financial SummaryCity of Clarkesville15
Program of Proposed ImprovementsCity of Clarkesville16
5 Financial SummaryCity of Cornelia17
Program of Proposed ImprovementsCity of Cornelia18
6 Financial SummaryCity of Demorest19
Program of Proposed ImprovementsCity of Demorest20
III Rabun County
1 Financial Summary21
Financial Statement22
Anticipated Finances23
Program of Proposed Improvements24
2 Board of Education25 and 26
3 Financial SummaryCity of Clayton27
Program of Proposed ImprovementsCity of Clayton28
IV Stephens County
1 Financial Summary29
Financial Statement30
Anticipated Finances31
Program of Proposed Improvements32
2 Board of Education3334
3 Financial SummaryCity of Toccoa35
Financial StatementCity of Toccoa36
Anticipated FinancesCity of Toccoa37
Program of Proposed ImprovementsCity of Toccoa38
V MapHabersham Rabun and Stephens Counties39
o1
INTRODUCTION
Habersham Rabun and Stephens Counties are located in the
extreme northern section of Georgia in the foothills of the Blue Ridge
Mountains The climate is generally good throughout the year
According to the Federal census for Georgia the population in these
counties steadily increased during theperiod from 1920 to 1940
However since 1940 many of the inhabitants have migrated to war
industrial centers Now that war industries are closing it is expected
that these counties will again claim their normal population The 1940
census for Habersham County was 14771 Rabun County 7821 and
Stephens County 12972
Although farming provides the major source of income in Haber
sham County apples and peaches livestock poultry dairy products
and timber yield a substantial part of the income In addition there are
a number of small industries which provide some income and there are
encouraging possibilities for the county in the expansion and further
development of these sources of income
Rabun County is poorly adapted to agriculture except on a small
scale The major source of income is provided by timber products
The hydroelectric development and tourist patronage contribute
greatly to the assets of the county Rabun County has excellent possi
bilities in the further development of tourist patronage and small
industries
Prior to 1930 Stephens County was primarily dependent upon
agriculture for its major income However during the past 15 years
there has been a rapid change toward the development of industries
and at present more of the citizens of Stephens County derive their
support from industry than from any other source The county has
possibilities for further growth in the development of new industries
and the expansion of its present industries
In preparing this sixyear program of public works 50 Federal aid
has been assumed to supplement the anticipated income The programs
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 pro
gram is flexible and can be put into effect over a shorter or longer
period of time depending upon economic and local conditions
The program of public works has been prepared for these counties
through the combined efforts of county and city officials 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 Agricultural
and Industrial Development Board of Georgia
o1
FINANCIAL SUMMARY

HABERSHAM COUNTY
Habersham County is governed by a one man Board of County
Commissioners who is also the ordinary for the county The tax rate
has been stable for the past several years at 5 mills for state purposes 11
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 15 delinquency in recent
years Homestead and personal exemptions total approximately 41
of the assessed values The ad valorem tax furnishes 61 and the state
gasoline tax approximately 33 of the total revenvie Records reflect
only a small amount of revenue from the sale of business licenses and
permits
Outstanding obligations amount to 100721 of which 1721 is in
warrants and jury scrip and 99000 is in 5 highway and road equip
ment bonds which at the present rate of maturity will be retired in
1956 The county has a reserve of 148397 in investment securities
and there was a cash balance of 10638 or a total of 159035 in current
assets as of June 30 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements with a gradual increase
to 60 in property valuation over the next four years the county will
have available 98079 plus 159035 of current assets less 25000 for
anticipated equipment purchases or a total of 232114 for public
improvements over the next six yearsFINANCIAL STATEMENTHABERSHAM COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Rpal and personal property 2827486 2834607 2985239 3043661 2995849 3080496
Iess homestead and personal exemption 104704011107328 1114124 1172923 1240187 1261817
Total 1780446 1727279 1871115 1870738 1755662 1818679
Utilities private corporations 32780091 3338302 3387409 3390222 3407280 3409792
Total assessed value all taxable property 5058455 5065581 5258524 5260960 5162942 5228471
TAX RATE per 1000 11001 1100 1100 1100 1100 1100
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
63039
Cash beginning of fiscal year
2013
63040
580
63041
92
63042
933
63043
69
RECEIPTS
Continuing sources of revenue
a General property taxcurrent levy
b Gen property taxprior levies and penalties
c Public service water light etc
d Fines and forfeitures
e Licenses and permits
f State gasoline tax
g Miscellaneous
Total continuing sources of revenue
50537
1045
462
22
20097
72163
Nonrecurring receipts including borrowings
a Misc Sales Equip Stock
b Sale of bonds notes
c Sale of Hiway Cert and contract work
Total nonrecurring receipts
TOTAL RECEIPTS
4336
50677
1927
1318
20828
74750
4237
45573
1186
957
25798
1247
74761
3085
4948
42300
33503
43412
42787
89949
114950 164699
19235
54766
392
2682
30639
88479
7253
16000
69319
91639
166400
Cash plus total receipts
169631 1652791 166492
38857
62110
53672
1836
2643
29616
636
88408
13721
6200
26026
45947
150589
151522
134355
134424
DISBURSEMENTS
Governmental operating expenses
a General government
b Public safety
c Roads bridges and streets
d Health and charities
10035
5560
41086
7247
8037
18053
84092
10077
Total governmental operating expenses
63928
115259
Capital and emergency expenditures
a Purchase Equipment
b Purchase Bonds
7500
c Loan to Board of Education
Total capital and emergency expenditures
Debt Service
a Interest
b Principalfunded debt
c Principalfloating debt
d Payments to sinking funds
Total debt service
7500
7760
9000
28195
1951
1951
7531
9000
14517
11662
66810
13178
106167
3600
18500
22100
7259
9000
31446
TOTAL DISBURSEMENTS
Cash end of fiscal year
44955
47977
116383
580
165187
92
21033
11055
17115
59520
16679
104369
5863
4165
10028
6300
10453
9930
23773
12117
56273
41000
41000
9000
37292
165559
933
21756
37056
151453
69
5850
9000
7446
22296
63044
14855 I
14855
53487
2302
2094
30526
1699
90108
12783
6800
34002
53585
143693
158548
10313
10767
31702
12279
65061
4236
54000
58236
5400
9000
10213
24613
1195691 147910
10638
1
o1ANTICIPATED FINANCESHABERSHAM COUNTY 19451951
ASSESSED VALUES
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Real and personal property 3465000 3850000 4235000 4620000 4620000 4620000 4620000
Less homestead and personal exemption 1260000 1260000 1260000 1260000 1260000 1260000 1260000
Total 2205000 2590000 2975000 3360000 3360000 3360000 3360000
Utilities private corporations 3410000 3410000 3410000 3410000 3410000 3410000 3410000
Total assessed value all taxable propy 5615000 6000000 6385000 6770000 6770000 6770000 6770000
TAX RATE per 1000 1100 1100 1100 1100 1100 1100 1100
RECEIPTS
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 60000 64000 68000 72500 72500 72500 72500
b General property tax prior levies and penalties 1374 1374 1374 1374 1374 1374 1374
c Public service water light etc
d Fines and forfeitures
e Licenses and permits 1700 1700 1700 1700 1700 1700 1700
f State gasoline tax 28126 28126 28126 28126 28126 28126 28126
g Miscellaneous 300 300 300 300 300 300 300
Total continuing sources of revenue 91500 95500 99500 104000 104000 104000 104000
TOTAL RECEIPTS 91500 95500 99500 104000 104000 104000 104000
DISBURSEMENTS
Governmental operating expenses a General government 10500 10500 10500 10500 10500 10500 10500
b Public safety 11000 11000 11000 11000 11000 11000 11000
c Roads bridges and streets 40000 40000 40000 40000 40000 40000 40000
d Health and charities 12000 12000 12000 12000 12000 12000 12000
Total governmental operating expenses 73500 73500 73500 73500 73500 73500 73500
Debt Service a Interest 4950 4500 4050 3600 3150 2700 2250
b Principal retirement funded debt 9000 9000 9000 9000 9000 9000 9000
c Principal retirement floating debt 1721
d Payments to sinking funds
Total debt service 15671 13500 13050 12600 12150 11700 11250
TOTAL DISBURSEMENTS 89171 87000 86550 86100 85650 85200 84750
Available for capital improvements 2329 8500 12950 17900 18350 18800 1 19250
I
I
5 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS HABERSHAM COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
a 1 Construction of Tugaloo Road No 1See Map beginnnig at State Route 15 extending 122 miles north of Clarkesville Length 3144 miles 40700 50 Federal Aid 20350
j3 3 2 Construction of BaldwinDuncan Bridge Road No 2See Map beginning at SR 13 10 mile south of Baldwin extending west to Duncans Bridge Length 622 miles 62000 50 Federal Aid 31000
i i 3 Construction of Airport Class I Minus sod landing strips 40000 50 Federal Aid 20000
i 4 Construction of an office building to house Welfare and Health Departments Clinic and other governmental agencies 15000 50 Federal Aid 7500
5 Construction of Allens Bridge No 3See Map over Chattahoochee River 200 steel timber approaches 33000 50 Federal Aid 16500
1 t 6 Construction of Mount AiryClarkesville Road No 4 See Map from S R 13 to S R 115 Length 647 miles 70000 50 Federal Aid 35000
7 Construction of City Hall and Jail Cornelia 20000 50 Federal Aid 33 13 City Aid 3333
8 Construction of DemorestMt Airy Road No 5See Map beginning at Demorest and extending east 461 miles to intersection with ClarkesvilleMt Airy Length 461 miles 16000 50 Federal Aid 8000
9 Construction of Road Road No 6See Map beginning at S R 15 210 miles north of Clarkesville extending west 40 miles to Liberty Church Length 40 miles 7000 50 Federal Aid 3500
10 Construction of Road Road No 7See Map from intersection with BaldwinDuncans Bridge Road at Mud Creek School via Mud Creek Church to Hall County Line Length 45 miles 28000 50 Federal Aid 14000
11 Extension of Road Road No 8See Map from new Liberty Church and School via Macedonia Church to S R 197 Length 475 miles 30000 50 Federal Aid 15000
9
01

I

HABERSHAM COUNTY Continued
DESCRIPTION
12 Construction of Road Road
No 9See Map from inter
section with BaldwinDuncan
Bridge Road at View Court
house via View School and
Gailey Line School to Hall
County Line Length 435 miles
13 Construction of Road Road No
10 from end of pavement west
of S R 197 via Stonepile
Church to Footof Mountain of
Chattahoochee National Forest
Length 575 miles
TOTAL COST
28000
50 Federal Aid
29000
50 Federal Aid
1946
1947
1948
14 Construction of Road No No
11See Map from New Lib
erty Church to Turnville School
Length 85 miles
15 Construction of Road Road No
12See Map from Chopped
Oak Monument at S R 17 to
S R 13 toward Toccoa Length
32 miles
Total for Year
1949
1950
1951
60000
50 Federal Aid
18000
50 Federal Aid
14000
20350
51000
62333
LATER
14500
25500
29000
14500
30000
9000
39000BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
HABERSHAM COUNTY
The Habersham School System is a county unit system operated by
the County Board of Education through the county school superin
tendent in cooperation with the local boards of trustees Twelve of
the districts have their own treasurers who handle local district tax and
funds raised locally or granted them by the County Board Four other
districts funds are handled by the school superintendent
The County Board levies a 5 mill and will soon levy a 12 mill
countywide maintenance tax and practically all districts levy a 5 mill
local district maintenance tax in addition to the bond tax levied by the
four bonded districts
There are 24 schools for white pupils five of which include grades up
through the eleventh four through the ninth grade and fifteen through
the seventh grade It would be more economical as well as advan
tageous by consolidating the high schools reducing the number from
five to three Also proper consolidation should reduce the elementary
schools to about onehalf the present number
There are three negro schools one of which offers high school
work One of these should probably be eliminated by satisfactory
consolidation
The County Board operates 19 buses for transporting its white
pupils The County Board owns the bodies of the buses and contracts
with the individuals who own the chassis to operate the buses When
conditions permit the board will consider changing its transportation
system to a publicly owned and operated system
On June 30 1944 the schools had on hand 8279 There is a total
of 78000 in school bonds comprised of 13000 for Baldwin 14000
for Clarkesville 37000 for Cornelia and 14000 for Demorest to be
paid in 1953 1959 1966 1967 respectively
The following table shows the trend of past and future estimated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income Average Annual Expenditure
19401944 19401944
Federal and State 145396 Operation and Capital173691
County 27403
Other 2180
Total 174979 Total 173691
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income Anticipated Annual Expenditure
19451949 19451949
Federal and State 172000 Operation and Capital205240
County 27500
Other 2200
Total 201700 Total 205240

11
The above table indicates that there will be an annual deficit of
S3540 An increase in the tax rale as authorized by the new constitu
tion would provide sufficient funds for anticipated operations Until
this is done the deficit can be offset by using accumulated funds which
now total 8279
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 168500 will be needed to
match federal funds which have been assumed in preparing this pro
gram A bond issue appears to be the most practical way in which to
raise these funds
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction and equipment of a high school 140000
to accommodate 580 pupils at Cornelia 50r Federal 70000
Aid
2 Construction of a cafeteria to accommodate 10000
225 pupils at Mt Airy 50 Federal 5000
Aid
3 Construction of an eight classroom elementary 45000
school with library toilets and office at 50 Federal 22500
Clarkesville t Aid
4 Construction of a Physical Education Build 40000
ing including two classrooms cafeteria toil 50 Federal 20000
ets showers etc at Clarkesville Aid
5 Construction of a cafeteria at Providence 5000
School to accommodate 100 pupils at Clarkes 50 Federal 2500
ville Aid
6 Addition of three classrooms and cafeteria to 7000
Hollvwood school at Clarkesville 50 Federal 3500
Aid
7 Addition of three classrooms and cafeteria 6000
to present building at Alto 50 Federal 3000
Aid
8 Addition of two classrooms and cafeteria to 7000
Mud Creek school at Cornelia 50 Federal 3500
Aid
9 Construction of a Physical Education building 35000
including two classrooms and cafeteria for 50 Federal 17500
elementary and high school at Demorest Aid
10 Addition of an auditorium two classrooms 32000
cafeteria and water toilets to Fairview school 50 Federal 16000
at Demorest Aid
11 Addition of a cafeteria to accommodate 500 10000
pupils to elementary and high school at 50 Federal 5000
Baldwin Aid
12FINANCIAL SUMMARY
CITY OF BALDWIN
Baldwin located in the southern part of Habersham County is governed by a mayor and
council The population increased from 319 in 1930 to 402 in 1940 The tax rate has been 17V6
mills in recent years but was decreased to 15 mills in 1945 The assessed valuation is estimated at
25 of the total value of real and personal property A graduated increase in valuations to an
eventual 60 of actual values is desirable
The tax collection record is exceptionally good with no delinquency in recent years The
ad valorem tax constitutes 48 and the income from the waterworks system provides 36 of the
total revenue
Outstanding obligations amount to 5000 consisting of 4 waterworks bonds which at the
resent rate will be retired in 1966 There was a cash balance of 1600 and a reserve of 825 in the
sinking fund or a total of 2425 in current assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated
income and disbursements and with a gradual increase to 60 in property assessments within the
next four years the city will have available 6775 olus 2425 of current assets or a total of 9200
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 1750 1750 1750 1750 1750 1750
Net property values 71525 72383 73315 75316 77596 80335
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 1214 940 732 826 817 1192
Total receipts 2061 2162 9160 3771 3053 3298
Total disbursements 2335 2370 9066 3780 2678 2890
Cash end of fiscal year 940 732 826 817 1192 1600
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1500 1750 1750 1750 1750 1750 1750
Net property values 93039 106500 119600 132700 144300 144300 144300
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total receipts 3200 3675 3900 4125 4325 4325 4325
Total disbursements 2900 3900 2860 2860 2860 2860 2860
Available for public improvements 300 225 1040 1265 1465 1465 1465
o1
13
1
I

PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF BALDWIN
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of Water Lines 12000 50CA Federal Aid 2000 1000 1000 2000
2 Construction of Sewage Disposal System 14000 50 Federal Aid 1600 1400 4000
3 Pavement of streets 21000 50 Federal Aid 10500
Total for Year 2000 1000 1000 2000 1600 1400 14500
14FINANCIAL SUMMARY
CITY OF CLARKESVILLE
Clarkesville cuunty seat of Habersham County is governed by a mayor and council Its popu
lation increased from 617 in 1930 to 850 in 1940
The tax rate for the past several years has been 10 mills until 1944 when it was decreased to
8 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 indicates 1 delinquency The ad valorem tax furnishes 46 of the
total revenue and the income from the operation of the municipally owned waterworks system
furnishes 40 of the total revenue Another major source of revenue for the city is the sale of
business licenses and permits
Outstanding obligations amount to 7000 in 4A waterworks bonds which at the present rate
of maturity will be retired in 1951 The city had a cash balance of 476 as of January 1 1945
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements with a gradual increase to 60 in property valuation over the next four years the
city will have available 34789 plus 476 of cash assets or a total of 35265 for public improve
ments over the next six years
Fiscal year ending
Cash beginning fiscal year
Total ceceipts
Total disbursements
Cash end fiscal year
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 1000 1000 1000 1000 1000 800
Net property values 1 434227 437080 467209 459405 444519 436142
FINANCIAL STATEMENT
123139
694
9337
9232
799
123140
799
10076
9953
922
123141
922
12770
123142 123143
3266
1207
11397
9808
10426 13456
3266
1207
8320
2695
ANTICIPATED FINANCES
123144
2695
11959
14178
476
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1 1949 1950 1951
TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000
Net property values 488700 543700 593000 648700 648700 648700 648700
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total receipts 10287 10837 11337 11887 11887 11887 11887
Total disbursements 6580 6540 6500 6460 6420 6380 6340
Available for public improvements 1 3707 4297 4837 5427 5467 5507 5547
o
y
15
iS2
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF CLARKESVILLE
DESCRITPION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Pavement of streets 5000 50 Federal Aid 2500
2 Extension of sewerage system 30000 50 Federal Aid 10000 5000
3 Construction of a City Hall 10000 50 Federal Aid 5000
4 Pavement of streets 10000 50 Federal Aid 5000
5 Pavement of sidewalks 10000 50 Federal Aid 5000
6 Extension of sewerage system 10000
Total for Year 2500 10000 5000 5000 5000 5000 10000
1FINANCIAL SUMMARY
CITY OF CORNELIA
Cornelia located in the southern part of Habrrsham County is governed by a mayor and com
mission with a city manager The population of Cornelia increased from 1542 in 1930 to 1808
in 1940
The tax rate is 15 mills having been reduced from 20 mills to 15 mills in 1943 The assessed
valuation is estimated at 40 of the true value of real and personal property A graduated increase
in valuations to an eventual 60 of actual values is desirable
The tax collection record indicates 6 delinquency in recent years The ad valorem tax
furnishes 51 of the total revenue and the income from the operation of the municipally owned
waterworks system furnishes 35 of the total revenue
Outstanding obligations amount to 83000 consisting of 8000 in 5 school bonds 5000 in
6 street improvement bonds 5000 in 5 water and sewer bojjds 8000 in 5 sewer disposal
plant bonds and 57000 in 5 waterworks bonds which at the present rate will be retired in 1962
The city has a reserve of 15060 in investments and a cash balance of 9480 making a total of
24540 in cash assets as of January 1 1945
Based on a comparative analysis of past income and disbursements and future estimated
income and disbursements and assuming that the assessed valuation will be increased to 60 over
the next four years the city will have available 29485 plus 24540 of cash assets or a total of
54025 for public improvements over the next six years

5T
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 2000 2000 2000 2000 1500 1500
Net property values 964629 1 972663 999244 1006710 1019959 1000072
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning fiscal year 4408 2636 7688 I 27304 7225
Total receipts 32829 27660 36051 815481 38777
Total disbursements 34601 22608 36885 1016271 36522
Cash end fiscal year 2636 7688 6854 I 72251 9480
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500
Net property values 1110000 1220000 1330000 1440000 1440000 1440000 1440000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 33700 35200 36700 38700 38700 38700 38700
Total Disbursements 33700 33475 33250 33075 32700 32475 32240
Available for public improvements 1725 3450 5625 6000 6225 6460
o

IT
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF CORNELIA
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of hospital 50000 50 Federal Aid 25000
2 Extension of sewerage system 6000 50 Federal Aid 3000
3 Construction of city hall and v jail 20000 50 Federal Aid 16 23 County Aid 6667
4 Extension of water service lines 4000 50 Federal Aid 2000
5 Pavement of streets m 50000 50 Federal Aid 10000 11000 4000
Total for Year k 25000 3000 6667 2000 10000 11000 4000
18FINANCIAL SUMMARY
CITY OF DEMOREST
Demorest located in the southern part of Habersham County is governed by a mayor and
council The towns population increased from 730 in 1030 to 820 in 1940
The tax rate is 14 mills and has been stable at this rate 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 the actual values is desirable
The tax collection record indicates 14 delinquency in recent years The ad valorem tax
constitutes 41 of the total revenue and the inc me from the water system furnishes 47 of the
total revenue Water is purchased from the City of Cornelia and distributed at retail by the City of
Demorest to its residents
Outstanding abligations amount to 9000 in 5 waterworks bonds which at the present rate
of maturity will be retired in 1963 The city has a reserve of 2000 in U S Treasury bonds and a
cash balance of 3908 or a total of 5908 in cash assets as of January 1 1945
Based on a comparative analysis of past income and disbursements and future estimated
income and disbursements and assuming that assessed valuations will be increased to 60 over the
next four years the city will have available 20325 plus 5908 of cash assets or a total of 26233
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year ending 1939 1940 1941 1942 1943 1944
Net property values 225217 228645 230249 I 235689 1 247881 250199
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning fiscal year 421 1280 1468 2363 2406 3266
Total receipts 8478 14260 9594 11867 8380 9523
Total disbursements 7619 14072 8699 11824 7520 8881
Cash end fiscal year 1280 1468 2363 2406 3266 3908
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Net property values 263000 275000 288000 300000 1 300000 300000 300000
ANTICIPATED FINANCES
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Total receipts 9000 9200 9400 9600 9600 9600 9600
Total disbursements 6600 6575 6550 6525 6500 6475 6450
2400 2625 2850 3075 3100 3125 3150
o1
y
tiil
19

PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF DEMOREST
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of sewerage system 20000 50 Federal Aid 10000
2 Pavement of streets 8000 50 Federal Aid 4000
3 Construction of hospital 20000 50 Federal Aid 10000
4 Construction of gymnasium and lunchroom at public school 10000 50 Federal Aid 5000
5 Pavement of streets 14000 50 Federal Aid 4000 3000
6 Pavement of streets 5000
Total for Year 10000 4000 10000 5000 1 4000 3000 5000
Issue Revenue Certificates
90FINANCIAL SUMMARY
RABUN COUNTY
Rabun County is governed by a one man Board of County Commis
sions who is also the Ordinary of the County The tax rate is 5 mills for
state purposes 12 mills for county purposes and 5 mills for countywide
schools The tax rate for the county was 14 mills in 1941 and 1942 but
was decreased to 12 mills in 1943 The assessed valuation is estimated
at 33 13 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 a 5 delinquency in recent
years The homestead and personal exemption approximates 43 of
the assessed values The ad valorem tax furnishes 61 7 and the gasoline
tax furnishes 31 of the total revenue In recent years there has been
very little revenue from fines forfeitures and from the sale of licenses
and permits
Outstanding obligations amount to 181344 of which 6344 is in
warrants and jury scrip and 175000 in road bonds which mature as
term bonds in 1955 The county has a reserve of 209433 of which
203109 is invested in securities 6058 in an equipment reserve fund
and 266 in the sinking fund There was a cash balance of 9332 in
in the general fund as of December 31 1944 The total current assets
as of December 31 1944 amounted to 218765
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that the
assessed valuation will be increased to 60 over the next four years the
county will have available 44006 plus 43765 of net current assets
218765 less 175000 or a total of 87771 for public improvements
over the next six years
21
FINANCIAL STATEMENTRABUN COUNTY 19391944
ASSESSED VALUES
Fiscal year
Rpal and personal property
1939
1940
1382441 I 1441716
Less homestead and personal exemption
Total
Utilities private corporations
5581371 575905
824304 865811
2427832 2431250
Total assessed value all taxable property
3252136 3297061
TAX RATE per 1000
1000
1300
1941
1568612
603013
1942
1943
1944
1559896 I 1565452 1628710
620320 I 665696 693911
965599
2432618
3398217
1400
939576 899756 934799
2431878 2435088 2435128
3371454 I 3334844 3369927
1400
1200
1200
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
123139 123140
123141
123142 123143
Cash beginnnig of fiscal year
3239 I
1525 1
2717 1
5870 I
9794
123144
RECEIPTS
Continuing sources of revenue
aGeneral property taxcurrent levy
h General property taxprior levies and penalties
25690
7920
e Public service water light etc
d Fines and forfeitures
e Licenses and permits
f State gasoline tax
g Miscellaneous income U S Forestry
Total continuing sources of revenue
Nonrecurring receipts including borrowings
a Highway certificates and contracts
b Loans and transfers
Total nonrecurring receipts
TOTAL RECEIPTS
Cash plus total receipts
2047
218
17404
2378
34554
44264
6190
3210
2403
148
19453
1853
55927
11854
24557
36411
92338
95577
64601
9200
23800
33000
2484
506
20736
2706
73906
3235
27512
30747
37610
2946
1103
237
21848
1551
65295
2155
21450
33084
5269
335
158
20270
2250
61366
468
14453
23605
14921
97601 104653 88900 76287
99126 107370 94770
86081
DISBURSEMENTS
Governmental operating expenses
a General government
b Public safety
c Roads bridges and streets
d Health and charities
12699
7608
36085
8916
11912
8981
33070
9137
Total governmental operating expenses
65308 63100
Capital and emergency expenses
a Road equipment
2897
5086
Total capital and emergency expenditures
Debt Service
a Interest
b Principalfunded debt
c Principalfloating debt
d Payments to sinking funds
Total debt service
2897
769
17405
7673
5086
1367
10798
8761
38220
12893
70672
1272
13059
11814
6928
5742
29107
17917
13687
62781 54084
1515
21456
24356 16730
5400
5200
3950
793
15426
7950
25847
28223
30828
22195
TOTAL DISBURSEMENTS
Cash end of fiscal year
94052
15251
2717
5870
9794
7828
7828
35211
5098
239
185
20319
4228
65280
15175
15175
80455
88283
14001
5240
19756
18611 21515
60512
667
14397
3375
241691 18439
96409 101500 849761 78253 78951
9332
22ANTICIPATED FINANCESRABUN COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 I 1949 1950 1951
Roal and personal property 1955000 2280000 2605000 2935000 1 2935000 2935000 2935000
Less homestead and personal exemption 695000 695000 695000 695000 1 695000 695000 695000
Total 1260000 1585000 1910000 2240000 1 2240000 2240000 1 2240000
Utilities private corporations 2435000 2435000 2435000 2435000 1 2435000 2435000 2435000
Total assessed valueall taxable pron 3695000 4020000 J345000 4675000 1 4675000 4675000 4675000
TAX RATE per 1000 1200 1200 1200 1200 1 1200 1200 1200
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 40000 44000 48000 52000 52000 52000 52000
b General property taxprior levies and penalties 4000 4000 4000 4000 4000 4000 4000
c Public service water light etc
d Fines and forfeitures 500 500 500 500 500 500 500
e Licenses and permits 200 200 200 200 200 200 200
f State gasoline tax 20300 20300 20300 20300 20300 20300 20300
g Miscellaneous including Forestry 2500 2500 2500 2500 2500 2500 2500
Total continuing sources of revenue 67500 71500 75500 79500 79500 79500 79500
TOTAL RECEIPTS 67500 71500 75500 79500 79500 79500 79500
DISBURSEMENTS
Governmental operating expenses a General government 12500 12500 12500 12500 12500 12500 12500
b Public safety 7200 7200 7200 7200 7200 7200 7200
c Roads bridges and streets 25000 25000 27000 27000 27000 27000 27000
dHealth and charities 14000 14000 14000 14000 14000 14000 14000
Total governmental operating expense 58700 58700 60700 60700 60700 60700 60700
Debt Service a Interest 8750 8750 8750 8750 8750 8750 8750
b Principal retirement funded debt 1 1
c Principal retirement floating debt 6344 1 1 1
d Payments to sinking funds I 1
Total debt service 15094 8750 8750 8750 8750 8750 8750
TOTAL DISBURSEMENTS 73794 67450 69450 69450 69450 I 69450 69450
Available for capital improvements I 6294 1 4050 6050 10050 I 10050 I 10050 10050
01
2o
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
RABUN COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Bridge Creek Road No 1See Map from S R 15 at Tiger to intersection with Lakemont Road Length 1050 miles 80800 50 Federal Aid 15000 15000 10400
2 Construbtion of library 30000 50 Federal Aid 25 County Board of Education 7500
3 Construction of hospital by Hospital Authority 50000 50 Federal Aid 12500 12500
4 Construction of Health Center 20000 50 Federal Aid 10000
5 Construction of Airport 30000 50 Federal Aid 15000
6 Construction of Road No 2 See Map from S R 28 miles west of Clayton to intersection with Wolf Ford Road to Clayton and Dillard Length 871 miles 79700 50 Federal Aid 10000 10000 10000 9850
7 Construction of Black Rock Road No 3See Map from S R 1525 miles north of Clayton to Post Road 890 Rabun Length 445 miles 46500 50 Federal Aid 23250
8 Construction of Road No 4 See Map from S R 15 8 miles southeast of Clayton to intersection with S R 2 Length 985 miles 15800 50 Federal Aid 7900
9 Construction of a Recreation Park 2500 50 Federal Aid 1250
Total for Year 35000 37500 25400 10000 10000 10000 42250
Issue General Obligation Bonds
Issue Revenue Certificates
24BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
RABUN COUNTY
The Rabun County School System is operated by the County Board
of Education through the county school superintendent in cooperation
with the local boards of trustees The majority of the districts have their
own treasurers who handle their local district funds
The county board levies a 5 mill countywide maintenance tax and
the majority of the local districts levy a 5 mill maintenance district tax
This is in addition to the bond tax levied in three bonded districts
There are thirteen white schools comprised of three senior high
schools three junior high schools and seven elementary schools
Tallulah Falls High School is accessible also to pupils in the southern
section of Rabun County It is believed that the efficiency of the school
system could be greatly increased and standards raised considerably by
consolidating Lakemont High School with Clayton consolidating
Plumb Orchard Hamby and Ball Mountain elementary schools with
adjoining schools and by transferring the three junior high schools to
the senior high schools
There is only one oneteacher negro school in the county This
school is located at Clayton where the negro population for the county
is centered
The county operates by the contract method fifteen school buses in
transporting its white pupils When conditions will permit the board
will consider changing its method of transportation to public ownership
and operation
There is a total of 28750 in bonded indebtedness comprised of
2500 for the Clayton district due in 1946 3750 for the Burton
Consolidated district due in 1955 and 22500 for the Lakemont district
due in 1960 The board had a deficit of 17000 as of June 30 1944
This was a loan from the ordinary of the county who serves also as
county commissioner
The following table shows the trend of past and future anticipated
income and expenditure
Ol

I
26AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State 79730
County 15965
Other 1792
Average Annual Expenditure
19401944
Operation and Capital 97061
Total 97487 Total 97061
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State 97100
County 16000
Other 1500
Anticipated Annual Expenditure
19451949
Operation 114180
Total
114600
Total

114180
The above table indicates that the anticipated revenue will be
adequate for operation purposes with very little left for improvements
The Board of Education is in debt 17000 and according to the
following schedule of improvements approximately 87500 will be
needed to match federal funds which have been assumed in preparing
this program Funds may be raised by increasing the tax levy as
authorized by the new constitution and through a bond issue
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction of a high school building com
plete with 10 classrooms library industrial 75000
arts room laboratories offices toilets and 50 Federal
auditorium at Clayton AiJ
2 Construction of a 4 classroom consolidated
elementary school with auditorium library 25000
office toilets and cafeteria at ChecheroClay 50 Federal
ton Route 1 Aid
3 Construction of a 4 classroom consolidated
elementary school with auditorium library 25000
office toilets and cafeteria at AntiochClay 50 Federal
ton Route 1 Ald
4 Construction of a 6 classroom elementary 35000
school with auditorium office toilets and 50 Federal
lunchroom at Mountain City Aid
30000
50 Federal
Aid
25 County
Aid
5 Construction of Library Building
37500
12500
12500
17500
7500
The following constructions are proposed to provide living quarters
for teachers a duplex apartment teachers home at Lakemont at a cost
of 5000 a teachers home at rural consolidated school Lake Burton
Tiger Route 1 at a cost of 3500 and a teachers home at Persimmon
Consolidated School Clayton Route 2 at a cost of 3500 A possible
method for financing such projects is through the Federal Housing
Authority and finally repaid on a rental basis
96FINANCIAL SUMMARY
CITY OF CLAYTON
Clayton county seat of Rabun County is governed by a mayor and council The population
increased from 798 in 1930 to 1088 in 1940 The tax rate is 17Va mills Five years prior to 1944 the
tax rate was 15 mills The assessed valuation is es imated at 505 of the true value of real and per
sonal property A graduated increase in valuations to a final 607 of actual values is desirable
The ad valorem tax constitutes 469 of the revenue and the income from the municipally owned
water system provides 34 of the total revenue Fines and forfeitures provide 8 licenses and
permits 8 and golf course fees 47 of the total revenue
Outstanding obligations amount to 40000 consisting of 18000 of 5 street paving bonds
8500 of 4 waterworks bonds 11500 of 3 Recreation Center bonds and 2000 due Rabun
County which at the present rate will be retired in 1961 There was a cash balance of 2845 and
a reserve of 11020 which makes a total of 1385 in cash assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and with a gradual increase to 609 in property assessments within the next four
years the city will have available 29030 plus 13865 of cash assets or a total of 42895 for public
improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 1500 1500 1500 1500 1500 1750
Net property values 469064 484594 511444 503789 503151 515331
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 455 2430 419 75 46 1435
Total receipts 13027 12847 16969 15147 16795 17637
Total disbursements 11052 14858 17313 15176 15406 16227
Cash end of fiscal year 2430 419 75 46 1435 2845
ANTICIPAT ED ASSESSED PROPERTY V ALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1750 1750 1750 1750 17501 17501 1750
Net property values 540400 565400 590500 615500 615500 615500 615500
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total receipts 17887 18325 18764 19201 19201 19201 19201
Total disbursements 13345 13280 12215 30180 11245 11210 11175
Available for public improvements 4442 5045 6549 10979 7956 7991 8026

27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF CLAYTON
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of water treatment plant and pipe line to serve Clayton Mountain City and Tiger 210000 50 Federal Aid 105000
2 Extension of sewerage system and construction of sewage treatment plant 96000 50 Federal Aid 4 48000
3 Pavement of streets 96000 50 Federal Aid 25 by Property Owners 25 by City 10000 5000 9000
4 Pavement of sidewalks 14000 50 Federal Aid 5000 2000
Total for Year 153000 10000 5000 9000 5000 2000
Issue revenue certificates
28FINANCIAL SUMMARY
STEPHENS COUNTY
Stephens County is governed by a threeman board of county com
missioners The tax rate is 5 mills for state purposes 17 mills for
county purposes and 5 mills for countywide schools The assessed
valuation is estimated at 407 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 3 delinquency in recent
years The homestead and personal exemption approximates 36 of
the assessed valuation The ad valorem tax furnishes 72 of the total
county revenue and the gasoline tax approximately 20 of the total
revenue Fines and forfeitures furnish 47 of the total operating
revenue
Outstanding obligations amount to 104572 of which 1572 is in
warrants and jury scrip 91000 in b7 road bonds and 12000 in 4V6
hospital bonds which at the present rate will be retired in 1956 The
county has a reserve of 15303 in highway certificates and a cash
balance of 22222 or a total of 35525 in current assets as of January
1 1945
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that the
assessed valuation will be increased from 40 to 60 over the next
four years the county will have available 217693 plus 35525 of
current assets less 25000 for equipment purchases or a total of
228218 for public improvements over the next six years

29
FINANCIAL STATEMENTSTEPHENS COUNTY 19391944
ASSESSED VALUES
Fiscal year end
Real and personal property
Less homestead and personal exemption
Total
Utilities private corporations
1939
1940
1885099 2026431
744341 820119
1140758 1206312
1227481 1242452
Total assessed value all taxable property
TAX RATE per 1000
2368239 2448764
1941
2463302
979895
1483407
1262149
2745556
I
1500
1750
1750
1942
2258978
906911
1352067
1278431
2630498
1750
1943
2690936
1104816
1586120
1314980
2901100
1750
1944
3235236
1156158
2079078
1320411
3399489
1750
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
123139 123140
123141
Cash beginning of fiscal year
6444
19728
13602
123142
11931
123143
123144
20643
RECEIPTS
5044
Continuing sources of revenue a General property taxcurrent levy 25856 28615 31206 37633 39542 55536
b General property taxprior levies and penalti 17864 11588 9802 15833 16323 23697
e Public service water light etc
d Fines and forfeitures 1207 2085 3156 4028 3539 3130
e Licenses and permits 30 90 50 150 450 250
f State gasoline tax 11736 12302 16227 14425 14945 15486
g Miscellaneous including U S Government for Forestry 1507 2636 1508 3370 3541 3212
Total continuing sources of revenue 58200 57316 61949 75439 78340 101311
Nonrecurring receipts including borrowings a Highway certificates and contracts 17424 25174 47998 5561 4254 13303
b Loans sales etc 8500 17000 25578 18000 27938 7000
c Donations etc and bond sales 18125 8000
Total nonrecurring receipts 25924 60299 73576 31561 32192 20303
TOTAL RECEIPTS 84124 117615 135525 107000 110532 121614
Cash plus total receipts 90568 137343 149127 118931 131175 126658
DISBURSEMENTS
Governmental operating expenses a General government 11477 16029 14290 12907 13255 12166
b Public safety 5908 6220 6853 6467 5295 4626
c Roads bridges and streets 28282 42772 43196 39224 30865 31975
d Health and charities 4645 6123 8638 8884 15349 13642
Total governmental operating expenses 50312 71144 72977 67482 64764 62409
Capital and emergency expenses a Heating plant 3328
b Road equipment 13552 14504
c Patrol headquarters 2566
Total capital and emergency expenditures 16118 145041 3328
Debt Service a Interest 8067 8859 9566 8878 8167 6648
b Principalfunded debt 9000 9000 10000 10000 10000 10000
c Principalfloating debt 3461 18620 30149 8600 43200 25379
d Payments to sinking funds 1
Total debt service 20528 36479 49715 27478 61367 42027
TOTAL DISBURSEMENTS 70840 123741 137196 98288 126131 104436
Cash end of fiscal year 19728 13602 11931 20643 5044 22222
ANTICIPATED FINANCESSTEPHENS COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 3640000 4045000 4450000 4855000 4855000 4855000 4855000
Less homestead and personal exemption 1160000 1160000 1160000 1160000 1160000 1160000 1160000
Total 2480000 2885000 3290000 3695000 3695000 3695000 3695000
Utilities private corporations 1320000 1320000 1320000 1320000 1320000 1320000 1320000
Total assessed value all taxable property 3800000 4205000 4610000 5015000 5015000 5015000 5015000
TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 55000 62500 69500 76500 76500 76500 76500
b General property taxprior levies and penalties 10890 10890 10890 10890 10890 10890 10890
c Public service water light etc
d Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000
e Licensts and permits 200 200 200 200 200 200 200
f State gasoline tax 20110 20110 20110 20110 20110 20110 20110
g Miscellaneous including Forestry 2800 2800 2800 2800 2800 2800 2800
Total continuing sources of revenue 92000 99500 106500 113500 113500 113500 113500
TOTAL RECEIPTS 92000 99500 106500 113500 113500 113500 113500
DISBURSEMENTS
Governmental operating expenses a General government 13000 13000 13000 13000 13000 13000 13000
b Public safety 5500 5500 5500 5500 5500 5500 5500
c Roads bridges and streets 35000 35000 35000 35000 35000 35000 35000
d Health and charities 9500 9500 9500 9500 9500 9500 9500
Total governmental operating expenses 63000 63000 63000 63000 63000 63000 63000
Debt Service a Interest 5090 4595 4100 3655 3210 2765 2320
b Principal retirement funded debt 10000 10000 10000 9000 9000 9000 9000
c Principal retirement floating debt 1572
d Payments to sinking funds
Total debt service 16662 14595 14100 12655 12210 11765 11320
TOTAL DISBURSEMENTS 79662 77595 77100 75655 75210 74765 74320
Available for capital improvements 12338 21905 I 29400 37845 38290 38735 39180

31
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
STEPHENS COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of Road No 1 See Map beginning at S R 1062 miles southeast of Toccoa extending to County Line Length 825 miles 54000 50 Federal Aid 27000
2 Construction of addition to hospital 20000 50 Federal Aid 10000
3 Construction of Nurses Home 10000 50 Federal Aid 5000
4 Construction of Road No 2 See Map beginning at S R 17 east of Toccoa via Big Smith to Avalon Length 1298 miles 85000 50 Federal Aid 30000 12500
5 Construction of Road No 3 See Map 375 miles south of Toccoa at Boydville to Stephens Banks Franklin County Line Length 735 miles 47000 50 Federal Aid 23500
6 Construction of Road No 4 See Map beginning at end of paving and extending to Nonah Dam Length 2157 miles 12000 50 Federal Aid 6000
7 Construction of Road No 5 See Map beginning at Toms Creek Church on Road Priority No 1 See Map extending to S R 17 at Martin Length 345 miles 22000 50 Federal Aid 11000
8 Improvement of Airport including pavement of runway 200000 50 Federal Aid 50000 50000
Total for Year 37000 35000 36000 11000 50000 50000

32BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
STEPHENS COUNTY
The Stephens County School System is operated by the County
Board of Education through the county school superintendent in coop
eration with the local boards of trustees There is an unusual school
setup in Stephens County in that there are three school systems
Toccoa the county seat is an independent system operated by an inde
pendent city board through its own superintendent Martin a small
rural town has its own independent system operated by an independent
board of education Martin is the smallest school system in the state
operating only a oneteacher fivegrade white elementary school and a
oneteacher negro school under a special charter granted by the
legislature
Approximately onehalf of the districts have their own treasurers
who handle only the local district tax along with any funds raised
locally from donations etc
The county board levies a 5 mill and will soon levy a 15 mills
countywide tax and each district levies a 5 mill district maintenance
tax in addition to the necessary bond tax levied by the bonded districts
When the 15 mills tax is levied there will be no local tax
There are two senior high schools and thirteen elementary schools
for white pupils and these pupils are transported by seventeen county
owned and operated school buses
There are six oneteacher rural elementary schools in the county
for negro pupils
In the city system of Toccoa plans have been completed and
approved for building a new school plant at the cost of 250000 The
Federal Works Agency has made a grant of 150000 and the city has
floated a bond issue for 100000 Therefore no further building
program for the Toccoa independent system is being set up in this
program
There is a total of 4500 in bonded indebtedness in two other
districts These bonds are comprised of 3000 for the Carnes Creek
district due in 1955 and 1500 for the Eastanolle due in 1948 On June
30 1944 there was a cash balance of 4679 and there was 7000 on
hand in the building fund
The following table shows the trend of past and future income and
expenditure

83AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Expenditure
19401944
Operation and Capital94400
Average Annual Income
19401944
Federal and State86270
County 7220
Other l60
TotalU Total 94400

ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State121951
County 9500
Other 0
Total 132151
Anticipated Annual Expenditure
19451949
Operation and Capital139626
Total
139626
The above table reveals an anticipated deficit of 7475 The fol
lowing schedule of improvements listed in priority order shows that
56500 in addition to the 7000 building fund on hand will be needed
to match federal funds which have been assumed in preparing this
program Therefore it appears feasible to increase the tax levy as
authorized by the new constitution and issue bonds in order to raise the
needed funds

DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction and equipment of a physical edu
cation building including school cafeteria and 40 000 tonnnn
two classroms at Stephens County High 50 Federal 20000
School Eastanolle Aid
6000
2 Construction and equipment of vocational shop 50 Federal 3000
building at Eastanolle Aid
5000
3 Conversion of present auditorium into class 50 Federal 2500
rooms at Eastanolle Aid
25000
4 Addition of 4 classrooms auditorium and toilets 50 Federal 12500
to the Carnes Creek building Toccoa RFD 1 Aid
15000
5 Addition of 4 classrooms and auditorium to 50 Federal 7500
Merritts School Building Toccoa RFD 1 Aid
6 Construction of a new building including 7 3000
classrooms auditorium toilets and cafeteria 50 Federal 15000
east of Toccoa in Big A district Aid
6000
7 Construction and equipment of three buildings 50 Federal 3000
for the colored pupils in locations to be decided Aid

84FINANCIAL SUMMARY
CITY OF TOCCOA
Toccoa county seat of Stephens County is governed by a mayor
and city commission which appoints the city manager The population
increased from 4602 in 1930 to 5494 in 1940 The current tax rate is
20 mills of which 9 mills is for schools and school bonds 6 mills for
debt service and 5 mills for city government The assessed valuation is
estimated at 65 of the true value of real and personal property
The tax collection record indicates 5 delinquency The ad
valorem tax constitutes 55 of the revenue and the income from the
operation of the municipally owned waterworks system furnishes 27
of the total revenue The city also operates a municipally owned swim
ming pool and Recreation Center from which some revenue is derived
Outstanding obligations amount to 164000 consisting of 8000 m
temporary loans 7000 of 5 paving bonds 11000 of 6 water and
sewer bonds 8000 of 5 new high school bonds 30000 of 4V6
waterworks improvement bonds and 100000 of 2 public school
bonds which at present rate will be retired in 1972 The city has a
reserve of 114800 in investments which reduces the net cost of interest
on outstanding bonds by the amount of interest received on 2V2
government bonds In addition there was a cash balance of 36785 in
cash assets as of December 31 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements the city will have avail
able 121200 plus 151585 of cash assets or a total of 272785 for
public improvements over the next six years
36
FINANCIAL STATEMENTCITY OF TOCCOA 19391944
ASSESSED VALUES
Fiscal year end
Real and personal property
Total
Utilities private corporations
Total assessed value all taxable property
TAX RATE per 1000
1939
1940
1941
1942
1943
1944
2064590 j 2217772 242682 2693269 2891874 2976344
ooson 91771442812369 1 2391874 2976344
172471 j 176344 177449 j 181449 207769 J209730
2237061
2000
2934116 2620131 2874718 3099643 jM8gI074
2000
2000
2000
2000
2000
RECEIPTS AND DISBURSEMENTS
Fiscal year ending
Cash beginning of fiscal year
123139
3495
123140 123141 I 123142
9217
3564
10432
123132
24820
123144
DISBURSEMENTS
19281
RECEIPTS
Continuing sources of revenue a denpra nrotiertv taxcurrent levy 45145 48147 53036 57742 61331 64155
b General property taxprior levies and penalties 1013 825 288 546 593 733
o Public service water 17921 23283 28260 31642 28552 31887
d Fines and forfeitures 6035 5527 6318 7931 9253 10216
e Licenses and permits 8287 9107 11147 10144 9217 7392

sr Miscellaneous including swimming pool fees 621 1096 2821 1 2341 2901 2118
Total continuing sources of revenue 79022 87985 101870 110346 111847 116501
Nonrecurring receipts including borrowings a Loans etc 8700 3599 10938
Total nonrecurring receipts 3599 10938
TOTAL RECEIPTS 87722 91584 101870 110346 111847 127439
Cash plus total receipts 91217 100801 105434 120778 136667 146720
Governmental operating expenses a General government 6993 7347 12294 9519 10038 9860
12432 12496 16217 18969 22157 28964
c Roads bridges and streets 11825 9102 7950 11260 12111 21712
d Health and charities 684 800 859 991 4230 3857
e Miscellaneous including swimming pool 569 2157 4206 5247 5024 5645
16530 18055 19887 18778 19934 20850
g Water Department 9463 8907 14181 14238 13134 15135
Total governmental operating expenses 58496 58864 75594 79002 86628 106023
Debt Service a Interest 6804 6373 6701 5273 4187 3912
b Principalfunded debt 8000 32000 10000 8000 15000
c Principalfloating debt 8700 2707 3683 11571
d Payments to sinking funds
Total debt service 23504 38373 19408 16956 30758 3912
TOTAL DISBURSEMENTS 82000 97237 95002 95958 117386 109935
Cash end of fiscal year 9217 3564 10432 1 24820 1 19281 36785
36ANTICIPATED FINANCESCITY OF TOCCOA 19451951
ASSESSED VALUES
RECEIPTS
DISBURSEMENTS
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Real and personal property 3000000 3025000 3050000 3075000 3100000 3100000 3100000
Utilities private corporations 210000 210000 210000 210000 210000 210000 210000
Total assessed value all taxable property 3210000 3235000 3260000 3285000 3310000 3310000 3310000
TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000
Fiscal year ending 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property taxcurrent levy 64000 64000 65000 65000 66000 66000 66000
b General property taxprior levies and penalties
c Public service water light etc 32000 32000 33000 33000 34000 34000 34000
d Fines and forfeitures 10000 10000 10000 10000 10000 10000 10000
e Licenses and permits 9000 9000 9000 9000 9000 9000 9000
f State gasoline tax
g Miscellaneous and pool 2000 2000 2000 2000 2000 2000 2000
Total continuing sources of revenue 117000 117000 119000 119000 121000 121000 121000
TOTAL RECEIPTS 117000 117000 119000 119000 121000 121000 121000
Governmental operating expenses a General government 10000 10000 10000 10000 10000 10000 10000
b Public safety 28000 28000 28000 28000 28000 28000 28000
c Roads bridges and streets 7000 7000 8000 8000 8000 8000 8000
d Health and charities 2000 2000 3000 3000 3000 3000 3000
e Miscellaneous and pool 3000 3000 3000 3000 3000 3000 3000
f School 23000 23000 25000 25000 25000 25000 25000
g Water 15000 15000 15000 15000 16000 16000 16000
h Water extension 6000
Total governmental operating expenses 94000 88000 92000 92000 93000 93000 93000
Debt Service a Interest 2180 4545 4145 3765 3405 3025 2735
b Principal retirement funded debt 3000 8000 8000 8000 8000 6000 4000
Total debt service 5180 12545 12145 11765 11405 9025 6735
TOTAL DISBURSEMENTS 99180 100545 104145 103765 104405 102025 99735
Available for capital improvements 17820 16455 14855 15235 16595 18975 21265
J2
I
37

PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF TOCCOA
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of high school building and athletic field 250000 FWA Grant of 150000 100000
2 Construction of Negro school 77000 50 Federal Aid 38500
3 Pavement of streets and sidewalks 72000 50 Federal Aid 36000
4 Pavement of sidewalks South Hill Street 4000 50 Federal Aid 2000
5 Construction of major sewer extensions in thickly populated sections 50000 50 Federal Aid 25000
6 Construction of City Hall to include offices fire station court rooms and jail 60000 50 Federal Aid 30000
7 Construction of a sewerage plant including treatment plant and outfall sewer 208000 50 Federal Aid 104000
Total for Year 176500 55000 104000
Public School BondsIssued 10144
Issue School Bonds
38PUBLIC IMPROVEMENTS
FOR
BARROWGWINNETTWALTON
COUNTIES
PUBLIC WORKS STUDY NO 5
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
NOVEMBER 1915
mamA LONGRANGE PROGRAM
OF
PUBLIC IMPROVEMENTS
FOR
BARROW GWINNETT WALTON
COUNTIES
INCLUDING THE TOWNS OF
STATHAMWINDERBUFORDLAWRENCEVILLE
DULUTHNORCROSSLOGANVILLE
SOCIAL CIRCLEMONROE
PUBLIC WORKS STUDY NO 5
PREPARED BY
PUBLIC WORKS PANEL
OF THE
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
BOARD OF GEORGIA
IN COLLABORATION WITH
THE COUNTIES AND CITIES
NOVEMBER 1945ELLIS ARNALL Governor of Georgia
AGRICULTURAL AND LNDSUTRIAL DEVELOPMENT
BOARD OF GEORGIA
Blanton Fortson Chairman
L Vaughajn HowardExecutive Director
PUBLIC WORKS PANEL
Ryburn G Clay Chairman
Alfred W Jones Member
Henry T McIntosh Member r
G T Papageorge Director
H J Friedman Consultant
COUNTY COMMISSIONERS
Barrow County H T FlariniganChairman Winder E S Perry
Bethlehem T C Etheridge Auburn E F House Clerk Winder
GwinnettCounty T L Harris Chairman Lawrenceville A J Cor
ley Duluth W R Hurst Clerk Lawrenceville
Walton County P D Briscoe ChairmanMonroe T Walter Adcock
Monroe W W Phillips Monroe Tom C Dally Social Circle
Perry G Smith Compton J M Nowell Jr Clerk Monroe
COUNTY SCHOOL OFFICIALS
Barrow County J O McNeal Superintendent Winder R W
Haynie R F D Winder W H Perry Statham E M Etheridge
Carl W F Dunahoo R F D Winder J W Maynard R F D
Winder
GwinnettCounty Howard Pool Superintendent Lawrenceville R
P Pickens Lilburn H V Kilgore Dacula M V Verner Suwanee
W C Britt Snellville C F Griswell Lawrenceville
Walton County J Mason Williams Superintendent Monroe L T
Garrett R F D 3 Monroe C E Parker Monroe W B Tread
well R F n 1 Campton R S McGarity Jersey A J Watson
Social Circle
CITY OFFICIALS
Statham W D Wall MayorCity Council W L Green J W Cham
bers R M Treadwell J O Cosby P L Hutchins Clerk and
Treasurer
Winder M R Lay MayorCity Council J G Ouzts L P Eley Theo
Jackson J W Griffeth T H Ridgeway John W Robinson E A
Starr Clerk
Buford John Q Allen MayorCity Council J Earl Simpson E E
Robinson W L Brogdon City Manager W S Allen Clerk
Norcross G B Ivy MayorCity Council Royston Merritt Allen
Johnson George Verner Arnold Davenport Roy Carlyle Grady
Simpson Sidney Johnson Perry Smith J S Nesbitt Clerk
Lawrenceville Jesse A Richardson MayorCity Council J Noble
Tanner U R Still T T McGee T H Edwards G C Mont
gomery Clerk
Monroe E L Almand Jr MayorCity Council R H Fambrough
H T Boss Eugene Kelly R L Nowell T W McDonald G P
Hammond L D Wall Clerk
Loganville J W Garrett MayorCity Council G T Cox G J Bar
rett J B Garrett G B Looney C H Byrd B A Cox Clerk
Social Circle B A Malcolm MayorCity Council Benson Davis
J H Stephens M A Knox Mell Simmons C W Peebles ClerkCONTENTS
I I INTRODUCTION 4
II Barrow County
1 Financial SummaryBarrow County 5
Financial StatementBarrow County 6
Anticipated FinancesBarrow County 7
Program of Proposed ImprovementsBarrow County 8
2 Board of EducationBarrow County910
3 Financial SummaryCity of Statham11
Program of Proposed ImprovementsCity of Statham12
4 Financial SummaryCity of Winder13
Financial StatementCity of Winder14
Anticipated FinancesCity of Winder15
Program of Proposed ImprovementsCity of Winder16
III Gwinnett County
1 Financial SummaryGwinnett County17
Financial StatementGwinnett County 18
Anticipated FinancesGwinnett County19
Program of Proposed ImprovementsGwinnett County20
2 Board of EducationGwinnett County212223
3 Financial SummaryCity of Buford24
Program of Proposed ImprovementsCity of Buford25
4 Board of EducationCity of Buford2627
5 Financial SummaryCity of Duluth28
Program of Proposed ImprovementsCity of Duluth29
6 Financial SummaryCity of Lawrenceville30
Program of Proposed ImprovementsCity of Lawrenceville 31
7 Board of EducationCity of Lawrenceville3233
8 Financial SummaryCiyt of Norcross34
Program of Proposed ImprovementsCity of Norcross35
IV Walton County
1 Financial SummaryWalton County36
Financial StatementWalton County37
Anticipated FinancesWalton County38
Program of Proposed ImprovementsWalton County39
2 Board of EducationWalton County404142
3 Financial SummaryCity of Loganville43
Program of Proposed ImprovementsCity of Loganville44
4 Financial SummaryCity of Monroe45
Financial StatementCity of Monroe46
Anticipated FinancesCity of Monroe47
Program of Proposed ImprovementsCity of Monroe48
5 Financial SummaryCity of Social Circle49
Program of Proposed ImprovementsCity of Social Circle50
V MapBarrow Gwinnett and Walton Counties51
3
INTRODUCTION
Barrow Gwinnett and Walton Counties are located in the north
central section of Georgia where the climate is generally favorable
throughout the year
Although the trend in population in these counties was slightly
downward from 1920 to 1930 according to the Federal census for
Georgia two of these counties have regained some of this loss since
1930 In 1940 Barrow County had a population of 13064 Gwinnett
29087 and Walton 20777
These counties are gradually changing from a strictly agricultural
section to a well balanced agriculturalindustrial area In recent years
several industrial plants such as textile mills garment factories furni
ture factories fertilizer plants iron foundries etc have been developed
The agriculture trends are now away from cotton and toward livestock
small grain and poultry This is a good permanent agricultural section
but the population in agriculture has probably reached its maximum
and in order to avoid a future decrease in population more industries
should be developed where additional employment would be provided
In preparing this sixyear program of Public Works 50 Federal
aid has been assumed to supplement the anticipated income The
schedules have been prepared with the idea of developing first those
projects which are most urgently needed It is expected that circum
stances 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 Health and the Civil Aeronautics Administra
tion working in cooperation with the Public Works Panel of the
Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY
BARROW COUNTY
Barrow is governed by a threeman board of county commissioners
The tax rate is 5 mills for state 185 mills for county and 5 mills for
countywide schools The tax levy has been stable for the past 5 years
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 5 delinquency in recent years
The homestead and personal exemption is approximately 40 of the
assessed valuation The ad valorem tax furnishes 67 of the county
revenue and the gasoline tax approximately 30 of the total revenue
Only a small amount of revenue is received from fines and forfeitures
and it appears that no revenue is received from the sale of licenses and
permits
Outstanding obligations amount to 50543 consisting of 1543 in
notes payable 20000 of 5 courthouse number two bonds S9000
of 5 road bonds and 20000 of 5 courthouse number two bonds
The bonds come due in the order in which they are listed the last to be
retired in 1949 There was a reserve of 12172 in investments and a
cash balance of 30193 or a total of 42365 in current assets as of
December 31 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
the property assessments will be increased to 60 within the next four
years the county will have available 187557 plus 42365 of current
assets less 15000 for anticipated purchase of road equipment or a
total of 214922 for public improvements over the next six years
ci
o1FINANCIAL STATEMENTBARROW COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 2232865 2291753 2371116 2436510 2313190 2377707
Less homestead and personal exemption 716219 813644 849894 934865 886731 945103
Total 1516646 1478109 1521222 1501645 1426459 1432604
Utilities private corporations 533660 536319 539585 641446 698302 722367
Total assessed value all taxable property 2050306 2014428 2060817 2143091 2124761 2154971
TAX RATE per 1000 1750 1850 1850 1850 1850 1850
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 7039 707 i 7602 1544 1636 30737
RECEIPTS
Continuing sources of revenue a General property taxcurrent levy 26786 26573 29710 33174 34014 34010
b General property taxprior levies and penalties 17158 13233 16837 15261 13220 12856
c Public service water light etc 1
d Fines and forfeitures 689 688 341 148 221 264
e Licenses and permits 1
f State gasoline tax 13119 14291 I 22347 26078 24352 24215
g Miscellaneous 918 534 1254 1 1743 296 356
Total continuing sources of revenue 58670 55319 70489 76404 72103 71701
Nonrecurring receipts including borrowings a Refund fish pond construction etc 5020 1953 I 8972 4448 24218 17280
b Highway certificates 7172 7172 i 7172 7172 7172 7172
Total nonrecurring receipts 12192 9125 1 16144 I 11620 31390 24452
TOTAL RECEIPTS 70862 64444 i 86633 88024 103493 96153
Cash plus total receipts 77901 65151 79031 1 89568 101857 1 126890
DISBURSEMENTS
Governmental operating expenses a General government 13540 13426 16306 16679 16478 16867
b Public safety 5933 5113 6409 4805 6867 4205
c Roads bridges and streets 28341 31115 28945 28509 19875 35064
d Health and charities 3347 4134 4163 2372 2639 2348
Total governmental operating expenses 51161 53788 55823 52365 45859 58484
Capital and emergency expenses a Barrow County Hospital 2500 2500
b U S War Bonds 1 5000
Total capital and emergency expenditures 1 I 2500 7500
Debt Service a Interest 13033 5965 6664 5575 4474 3278
b Principalfunded debt 13000 13000 13000 13000 13000 13000
c Principalfloating debt 1 2000 20264 5287 14435
Total debt service 26033 18965 1 21664 38839 22761 30713
TOTAL DISBURSEMENTS 77194 72753 77487 91204 71120 96697
Cash end of fiscal year 707 7602 1544 1636 30737 30193
ANTICIPATED FINANCESBARROW COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 2800000 3225000 3650000 4080000 4080000 4080000 4080000
Less homestead and personal exemption 945000 945000 945000 945000 945000 945000 945000
Total 1855000 2280000 2705000 3135000 3135000 3135000 3135000
Utilities private corporations 725000 725000 725000 725000 725000 725000 725000
Total assessed value all taxable property 2580000 3005000 3430000 3860000 3860000 3860000 3860000
TAX RATE per 1000 1850 1850 1850 1850 1850 1850 1850
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 45000 50000 55000 65000 65000 65000 65000
b General property taxprior levies and penalties 14000 8000 8000 6000 6000 6000 6000
c Public service water light etc
d Fines and forfeitures 400 400 400 400 400 400 400
e Licenses and permits
f State gasoline tax 24217 24217 24217 24217 24217 24217 24217
g Miscellaneous 383 383 383 383 383 383 383
Total continuing sources of revenue 84000 83000 88000 96000 96000 96000 96000
TOTAL RECEIPTS 84000 83000 88000 96000 96000 96000 96000
DISBURSEMENTS
Governmental operating expenses a General government 16000 16000 16500 16500 16500 16500 16500
b Public safety 5500 5500 6000 6000 6000 6000 6000
c Roads bridges and streets 30000 30000 30000 30000 32000 32000 32000
d Health and charities 3000 3000 3500 3500 3500 3500 3500
Total governmental operating expenses 54500 54500 56000 56000 58000 58000 58000
Debt Service a Interest 2450 1800 1150 500
b Principal retirement funded debt 13000 13000 13000 10000
c Principal retirement floating debt 1543
Total debt service 16993 14800 14150 10500
TOTAL DISBURSEMENTS 71493 69300 70150 1 66500 58000 58000 58000
Available for capital improvements 12507 13700 17850 1 29500 38000 38000 38000
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
BARROW COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of airport including purchase of land at V Citv V2 County 25000 U S Grant 565000 581000 Government Grant of 565000 12500 County 12500
581000
2 Construction of hospital at Winder Barrow County 12500 City of Winder 12500 Hospital Authority 75000 200000 50 Federal Aid 37y2 Hospital Authority Aid 64 City Aid 2500 2500 2500
100000 County paid 5000 previously
3 Construction of road No 1 See Map from Statham to SR 53 to SR 11 to SR 8 to SR 11 N of Winder Total length 2652 miles 146000 50 Federal Aid 30000 27500 15500
4 Construction of road No 2 See Map from SR 211 in Statham to SR 8 to Barrow County Line Length 225 miles 12000 507c Federal Aid 6000
5 Construction of road No 3 See Map from SR 124 to SR 211 Length 260 miles 14000 50 Federal Aid 6000 1000
6 Construction of road No 4 See Map from Candler Street in Winder extending to Than Skinners crossroads Length 460 miles 28000 50 Federal Aid 14000
7 Construction of road No 5 See Map frcm SR 211 at Nazareth Church to BarrowGwinnett County Line Length 575 miles 38000 50 Federal Aid 19000
8 Construction of road No 6 See Map from SR 81 at Winder to intersection with Patricks Mill Road Length 425 miles 31000 507c Federal Aid 15500
9 Construction of road No 7 See Map from Auburn to BarrowGwinnett County Line Length 310 miles 18000 507c Federal Aid 9000
Total for Year 45000 30000 30000 34000 15500 9000
BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
BARROW COUNTY
Barrow County has a dual system of schools Winder the county
seat and largest town in the county has an independent school system
administered by the City Board of Education through its superin
tendent The City Board of Education by contract admits all senior
high school pupils who are approved by the County Board of Educa
tion to the city high schools Since the county high school is located at
Statham which is at the extreme eastern end of the county it is more
convenient for many of the pupils to attend the city high school at
Winder The schools throughout the county outside of the city of
Winder are administered by the County Board of Education through a
county school superintendent in cooperation with the local boards of
trustees Each school has its own treasurer who handles only the local
district funds
The independent system of Winder has recently completed a mod
ern school plant which is ample to take care of Winders school needs
for several years Therefore it appears that no school building program
is needed for Winder at this time
The County Board of Education levies a 5 mill countywide tax for
maintenance and two local districts levy a local maintenance tax in
addition to the district tax levied for bonds in the bonded districts
There is one eleventh grade eight ninth grade and one seventh grade
schools in the county system for white pupils Due to the changing pro
gram which will likely be developed in the high school curriculum it
may be found expedient and desirable in the future for the Winder inde
pendent system to affiiliate with the county system either by contract or
merger This affiiliation would open the Winder High School to all
junior high school pupils of the county
There are seven oneteacher and three twoteacher negro schools
in the county system About onehalf of the buildings are in fair condi
tion but the other half are in such poor condition that they should be
replaced by new buildings or some of the schools should be eliminated
altogether by consolidation
If consolidation is effected it would mean that additional funds
would be needed for transportation The county owns and operates
twelve school buses all of which are used for transporting white pupils
There was a balance of 11195 on June 30 1944 There is a total
of 14500 of bonded indebtedness consisting of 1500 in bonds for
the Auburn district due in 1948 and 13000 in bonds for the Statham
district due in 1953 The Auburn district has sufficient funds on hand
at this time to liquidate its bonded indebtedness
23
I
01
tjjThe following table shows the rend of past and future anticipated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State77625
County 5072
Other 929
Average Annual Expenditure
19401944
Operation and Capital80872
Total
83626
Total
80872
ANTICIPATING AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19401944
Federal and State 99700
County 5200
Other 400
Anticipated Annual Expenditure
19401944
Operation and Capital106360
Total
105300
Total
106360
The above table of estimated income and expenditure reveals an
annual deficit of 1060 Increased taxation as made possible by the
new constitution would provide adequate revenue to offset this deficit
and probably an additional amount to apply on needed public im
provements
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 73500 will be needed to
match Federal funds which have been assumed in preparing this pro
gram Bond issues may be the most practical way to raise the needed
amount
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction of two classrooms and lunch
room at Mathews to accommodate 175 pupils
RFD 3 Winder
2 Construction of a physical education building
for community and school at Mathews RFD
3 Winder
3 Construction of a physical education building
for community and school to accommodate
125 pupils at Victron Route 2 Hoschton
4 Construction of a physical education building
for school and community to accommodate
200 pupils at Auburn
5 Construction of a physical education building
for community and school to accommodate
200 pupils at County Line School Route 4
Winder
6 Construction of two classrooms and lunch
room at County Line Winder
7 Construction of a physical education building
to accommodate 275 pupils at Holsenbeck
RFD Winder
8 Construction of a physical education building
for community and school to accommodate
125 pupils at Cooks RFD Winder
9 Construction of one threeteachtr school
3000 one twoteacher school 2000 and
two oneteacher schools 1000 each for
negro pupils in rural sections of county
14000
50 Federal
Aid
20000
50 Federal
Aid
16000
50 Federal
Aid
20000
50 Federal
Aid
20000
50 Federal
Aid
14000
50 Federal
Aid
20000
50 Federal
Aid
16000
50 Federal
Aid
7000
50 Federal
Aid
7000
10000
8000
10000
10000
7000
10000
8000
3500
10FINANCIAL SUMMARY
CITY OF STATHAM
Statham located in the eastern section of Barrow County is governed by a mayor and council
The population increased from 522 in 1930 to 605 in 1940 The current tax rate is 175 mills and
has been maintained at this rate for the past several years The assessed valuation is estimated at
40 of the true value of real and personal property A graduated increase in valuations to an
eventual 60 of actual values is desirable
Although the records do not show the percentage of tax delinquency in recent years based on
other available information the percentage of delinquency is believed to be very small The ad
valorem tax constitutes 63 of the revenue and the income from the municipally owned water
system furnishes 31 of the total revenue The total revenue from the sale of licenses and permits
amounts to approximately 4
Outstanding obligations amount to 8000 consisting of 500 of notes payable bearing 6 in
terest and due in December 1945 and 7500 in 4 waterworns bonds with final maturity in 1960
There was a cash balance of 1679 as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be increased to 60 within the
next four years the town will have available 13225 plus 1679 of cash assets or a total of 14904
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 1750 1750 1750 1750 1750 1750
Net property values 158588 166254 159942 164557 169067 161180
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 849 511 938 386 1019 1618
Total Receipts 3698 4216 4425 4383 4320 4748
Total Disbursements 4036 3789 4977 3750 3721 4687
Cash end of fiscal year 511 938 386 1019 1618 1679
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year
TAX RATE per 1000
Net property values
1945
1750
212600
1946
1750
1947
1750
232800 252900
1948
1750
273100
1949
1750
273100
1950
1750
273100
ANTICIPATED FINANCES
Fiscal year
Total Receipts
Total Disbursements
Available for public improvements
1945
5450
4905
545
1946
5860
4300
1510
1947
6225
4325
1900
1948
6580
4300
2280
1949
6580
4275
2305
1950
6580
4250
2330
1951
1750
273100
1951
6580
4225
2355
01
11
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF STATHAM
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of sewerage system 25000 50 Federal Aid 6250 6250
2 Extension of water service lines 3000 50 Federal Aid 1500
3 Remodel City Hall 1500 1000 500
4 Pavement of Railroad Street 13200 50 Federal Aid 25 Property Owners 1000 1000 1300
Total for Year 7750 6250 1000 500 1000 1000 1300
12I
I
FINANCIAL SUMMARY
CITY OF WINDER
Winder county seat of Barrow County is governed by a mayor and
council The population increased from 3283 in 1930 to 3974 in 1940
The current tax rate is 15 mills of which 40 goes for school purposes
The assessed valuation is estimated at 60 of the true value of real and
personal property
It is noted that through agreement at the time of the sale of the light
and power plant to the Georgia Power Company the Power Company
property was to be assessed at 50000 until the due date of final pay
ment which was January 1 1945
The tax collection record indicates 3 delinquency The ad
valorem tax constitutes 36 of the revenue the income from the opera
tion of the municipally owned waterworks system 22 and the income
from licenses and permits and fines and forfeitures approximately 14
of the total revenue
Outstanding obligations amount to 65000 consisting of 8500 of
5 school bonds which mature in 1945 19000 of 5 school bonds
which mature in 1946 9000 of 5 street light and water bonds which
mature in 1953 and 26000 of 3 school bonds which mature in 1957
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that the
Georgia Power Company assessment will be increased to 300000 in
1946 the city will have available 44775 plus 47174 of cash assets or
a total of 91949 for public improvements over the next six years
13FINANCIAL STATEMENTWINDERGEORGIA 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 1741584 1770014 1832960 2021475 1993937 2009780
Less homestead and personal exemption
Total
Utilities private corporations 177194 190626 191730 213206 216537 219110
Total assessed valueall taxable property 1918778 1960640 2024690 2234681 2210474 2228890
TAX RATE per 1000 1500 1500 1500 1500 1500 1500
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 122439 122440 122441 122442 122443 122444
Cash beginning of fiscal year 17499 55723 6534 6782 13616 18679
DISBURSEMENTS
RECEIPTS
Continuing sources of revenue a General property taxcurrent levy 17264 17742 18170 19753 20371 18281
b General property tax prior levies and penalties
c Public service water light etc
d Fines and forfeitures 2837 3510 4037 4506 4863 8934
e Licenses and permits 6028 5350 7113 7685 8222 11544
f State gasoline tax
g Water sales 14377 15367 16485 18894 18973 20115
h School levy and tuition 26120 26496 36161 31710 33600 31172
i Miscellaneous 736 913 1401 1340 1698 1958
Total continuing sources of revenue 67362 69378 83367 83888 87727 92004
Nonrecurring receipts including borrowings a Miscellaneous nonrecurring 5790 2235 2618 1488 2426 300
b Notes payable 3000 3000
c Bond sale 36000
Total nonrecurring receipts 41790 4488 5426 300
TOTAL RECEIPTS 109152 71613 85985 88376 93153 92304
Cash plus total receipts 126651 127336 92519 95158 106769 110983
Governmental operating expenses a General government 7603 6531 7787 8432 9234 5590
b Public safety 6604 9635 8389 9268 9225 11116
c Roads bridges and streets 9943 10285 9753 10228 11180 13578
d Health and charities 5602 5923 5307 3827 4525 9373
e Water Department 9822 11145 9280 10190 9357 10968
f Schools 26829 27120 33139 32329 34723 39111
g Miscellaneous 615 577 976 813 3063 3475
Total governmental operating expenses 67018 71216 74631 75087 81307 93211
Capital and emergency expenses a Equipment 1800
Total capital and emergency expenditures 1800
Debt Service a Interest 2910 2056 3265 3455 3783 2548
b Principalfunded debt 1000 41000 3000 3000 3000 3000
c Principalfloating debt 6530 4481 i
d Payments to sinking funds
Total debt service 3910 49586 11106 6455 6783 5548
TOTAL DISBURSEMENTS 70928 120802 85737 81542 88090 100559
Cash end of fiscal year 55723 6534 6782 13616 1 18679 10424
14ANTICIPATED FINANCESWINDER GEORGIA 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 2050000 2150000 2250000 2400000 2400000 2400000 2400000
Less homestead and personal exemption
Total
Utilities private corporations 220000 425000 425000 425000 425000 425000 425000
Total assessed valueall taxable property 2270000 2575000 2675000 2825000 2825000 2825000 2825000
TAX RATE City per 1000 1500 1500 1500 1500 1500 1500 1500
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 60 20000 23000 24000 25000 25000 25000 25000
b General property tax prior levies and penalties 11000 1000 1000 1000 1000 1000 1000
c Public service water light etc
d Fines and forfeitures 4800 4800 4800 5000 5000 5000 5000
e Licenses and permits 7700 7700 7700 8000 8000 8000 8000
f State gasoline tax
g Water sales 17500 17500 17500 18000 18000 18000 18000
h Schools 40 levy and tuition 32000 33000 34000 34000 34000 34000 34000
i Miscellaneous 1000 1000 1000 1000 1000 1000 1000
Total continuing sources of revenue 94000 88000 90000 92000 92000 92000 92000
TOTAL RECEIPTS 94000 88000 90000 92000 92000 92000 92000
31
DISBURSEMENTS
Governmental operating expenses a General government 7500 7500 7500 7500 7500 7500 7500
b Public safety 9500 9500 9500 9500 9500 9500 9500
c Roads bridges and streets 11000 11000 11000 11000 11000 11000 11000
d Health and charities 6000 6000 6000 6000 6000 6000 6000
e Water Department 10100 10200 10300 10500 10500 10500 10500
f Schools 31000 31000 31000 31000 31000 31000 31000
g Miscellaneous 1500 1500 1500 1500 1500 1500 1500
Total governmental operating expenses 76600 76700 76800 77000 77000 77000 77000
Debt Service a Interest 2605 2070 1010 900 790 680 570
b Principal retirement funded debt 11500 22000 3000 3000 3000 3000 3000
c Principal retirement floating debt
d Payments to sinking funds
Total debt service 14105 24070 4010 3900 3790 3680 3570
TOTAL DISBURSEMENTS 90075 100770 80810 80900 80790 80680 80570
Available for capital improvements 3295 12770 9190 11100 11210 11320 11430

See Financial Analysis relative to Ga Power Co assessments
15
aPROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF WINDER
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Additions and extensions to water supply system 280000 50 Federal Aid 140000
2 Extension of sewerage system including outfall lines and disposal plant 128000 507c Federal Aid 64000
3 Preparation of site for airport 25000 50 County Aid 12500
4 Construction of hospital Barrow County 12500 Winder 12500 Hospital Authority 75000 200000 50 Federal Aid 37 Hospital Authority Aid 6Vi County Aid 2500 2500 2500 2500
100000
Total for Year 219000 2500 2500 2500
Issue Bonds or revenue certificates
Issue Bonds
16FINANCIAL SUMMARY
GWINNETT COUNTY
Gwinnett County is governed by a twoman board of county com
missioners For the past three years the tax rate has been 5 mills for
state 21 mills for county and 5 mills for countywide schools The
assessed valuation is estimated at 40 of the true value of real and per
sonal property A graduated increase in valuations to a final 60 of
actual values is desirable
The tax collection record indicates 2y2 delinquency in recent
years The homestead and personal exemption is approximately 41
of the assessed values the ad valorem tax 67 and the income from the
gasoline tax approximately 30 of the total county revenue Only a
small percent of the revenue is received from the sale of licenses and
permits
There are no outstanding obligations There was a reserve of
80000 in Treasury Bonds and a cash balance of 78030 or a total of
158030 as of December 1 1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
the assessed values will be increased to 60 within the next four years
the county will have available 515000 plus 158030 of current assets
less 30000 for equipment purchases or a total of 643030 for public
improvements over the next six years

17FINANCIAL STATEMENTGWINNETT COUNTY 19391944

ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 4681512 4823588 5052795 5224430 5209508 5285987
Less homestead and personal exemption 2009103 1940000 2007571 2092000 2119546 2147185
Total 2672409 2883588 3045224 3132429 3089962 3138802
Utilities private corporations 1492363 1482591 1 1484136 1655873 1752573 1820433
Total assessed value all taxable property 4164772 4366179 4529360 4788302 4842535 4959234
TAX RATE per 1000 1800 1900 1900 2100 2100 2100
RECEIPTS
DISBURSEMENTS
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 123139 123140 123141 123142 3 years 123143 123144
Cash beginning of fiscal year 48008 48610 80806 84866
Continuing sources of revenue a General property taxcurrent levy 88460 See 123142 See 123142 250590 104908 100643
b General property taxprior levies and penalties
e Public service water light etc
d Fines and forfeitures 2318 7263 2387 1177
e Licenses and permits 820 2859 406
f State gasoline tax 34463 123555 41885 44113
g Miscellaneous 614 2450 2428 2536
Total continuing sources of revenue 126675 386717 152014 148469
Nonrecurring receipts including borrowings a Highway contracts etc 20903 37026
b Sale of equipment etc 6495 13636 3519
c Loans interest on bonds etc 5397 2277
Total nonrecurring receipts 20903 48918 13636 5436
TOTAL RECEIPTS 147578 435635 165650 153905
Cash plus total receipts 195586 484245 246456 238771
Governmental operating expenses a General government 19260 61881 26260 31354
b Public safety 19485 45492 10749 9993
c Roads bridges and streets 77535 216852 65298 73553
d Health and charities 9261 39381 9003 6962
Total governmental operating expenses 125541 363606 111310 121862
Capital and emergency expenses a Loan to Board of Education 4746
b Road equipment 16689 36039 8775
c U S Treasury bond 50000 30000
Total capital and emergency expenditures 41435 36039 50000 38775
Debt Service a Interest 3794 280 104
Total debt service 3794 280 104
TOTAL DISBURSEMENTS 146976 403439 161590 160741
Cash end of fiscal year 48610 80806 84866 78030
18ANTICIPATED FINANCESGWINNETT COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 5946000 6607000 7267000 7930000 7930000 7930000 7930000
Less homestead and personal exemption 2150000 2150000 2150000 2150000 2150000 2150000 2150000
Total 3796000 4457000 5117000 5780000 5780000 5780000 5780000
Utilities private corporations 1820000 1820000 1820000 1820000 1820000 1820000 1820000
Total assessed valueall taxable property 5616000 6277000 6937000 7600000 7600000 7600000 7600000
TAX RATE County per 1000 2100 2100 2100 2100 2100 2100 2100
RECEIPTS
DISBURSEMENTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 110000 125000 140000 155000 155000 155000 155000
b General property taxprior levies and penalties 10000 5000 5000 5000 5000 5000 5000
c Public service water light etc
d Fines and forfeitures 2000 2000 2000 2000 2000 2000 2000
e Licenses and permtis 500 500 500 500 500 500 500
f State gasoline tax 46250 46250 46250 46250 46250 46250 46250
g Miscellaneous 1250 1250 1250 1250 1250 1250 1250
Total continuing sources of revenue 170000 180000 195000 210000 210000 210000 210000
TOTAL RECEIPTS 170000 180000 195000 210000 210000 210000 210000
Governmental operating expenses a General government 23000 23000 23000 23500 23500 23500 23500
b Public safety 15000 15000 15000 15500 15500 15500 15500
c Roads bridges and streets 73000 73000 73000 75000 75000 75000 75000
d Health and charities 11000 11000 11000 12000 12000 12000 12000
Total governmental operating expenses 122000 122000 122000 126000 126000 126000 126000
TOTAL DISBURSEMENTS 122000 122000 122000 126000 126000 126000 126000
Available for capital improvements 48000 58000 73000 84000 84000 84000 84000
19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
GWINNETT COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of road from SR 20 between Lawrenceville and Buford via Hog Mountain No 1See Map 574 miles to road fork thence No 1A See Map 414 miles to SR 8 thence from above road fork No 1See Map via Dacula 1170 miles to GwinnettWalton County Line thence No IB See Map from road fork 190 miles to Gwinnett Barrow County Line Length 2348 miles 146000 50 Federal Aid 73000
2 Construction of County Hospital 211000 50 Federal Aid 105500
3 Construction of road No 2 See Map from SR 8 between Lawrenceville and Tucker to SR 13 at Norcross thence to GwinnettFulton County Line Length 931 miles 60000 50 Federal Aid 30000
4 Construction of road No 3 See Map from SR 13 south of Duluth via Snellville to GwinnettWalton County Line Length 2030 miles 134000 50 Federal Aid 67000
5 Construction of road No 4 See Map from SR 120 west of Lawrenceville to intersection with SR 13 at Norcross Length 1286 miles 87000 50 Federal Aid 43500
6 Construction of road No 5 See Map from SR 120 west of Lawrenceville to intersection with SR 13 at Suwanee Length eff miles 53000 50 Federal Aid 26500
7 Construction of two bridges on Lawrenceville Five Fork to GwinnettDeKalb County Line Road 43000 50 Federal Aid 21500
8 Construction of airport 25000 50 Federal Aid 12500
9 Construction of roads to be selected 360000 50 Federal Aid 30000 85000 85000 80000 80000
Total for year 319000 90500 85000 85000 80000 80000
Issue BondsHospital Authority
20BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
GWINNETT COUNTY
Gwinnett County has three separate school systems Lawrenceville
the county seat has an independent school system and Buford the
largest town of the county has an independent system Each of these
city systems has its own board of education and superintendent who
administers its program These independent systems are financed by
the city authorities from city taxes to supplement State and Federal
funds Each has an agreement with the county board of education to
permit rural pupils when approved by the county board to attend the
independent systems The county board allots teachers to these two
independent systems from the county allotment The county board of
education through the county superintendent in cooperation with the
local boards of trustees operates all other schools in the county
The county board levies a 5 mill countywide school tax and all
local districts except one levy a 5 mill maintenance district tax in addi
tion to the bond tax levied by the bonded districts
Gwinnett County has eleven high schools which is the largest num
ber in any county in the state Through reorganization and consolida
tion it appears that about four senior high schools could adequately
take care of all the high school pupils of the county Should this reor
ganization take place a broader program to meet the needs of all school
pupils could be developed without increasing the cost of instruction
There are sixteen schools in the county system for white pupils
Nine of these are senior high schools four are junior high schools and
three are elementary schools
There are twelve schools in the county system for negro pupils Ten
of these schools are oneteacher schools and two are threeteacher
schools Since there are only 429 negro pupils in regular attendance
and since the schools are scattered over such great distances it would be
expensive to attempt consolidation However should Federal aid be
come available it may be feasible to do some consolidation
The county owns and operates 40 buses for white pupils and one for
negro pupils
At the close of the 1945 school term the county board had on hand
approximately 30000 In addition Dacula has 23000 insurance re
ceived as a result of a fire which destroyed the former school building
Sugar Hill has 10000 from bonds recently issued and Sunny Hill has
8000 from bonds recently issued These assets make a total of approxi
mately 71000
Outstanding bonded indebtedness is as follows Bethesda district
14000 due in I960 Centerville 5200 due in 1959 Dacula 21000
due in 1966 Duluth 22000 due in 1962 Gravel Springs 1000 due
in 1950 Grayson 14000 due in 1958 Harbins 3000 due in 1959
Harmony 1000 due in 1949 Lilburn 13500 due in 1968 Norcross
23000 due in 1964 Snellville 2000 due in 1947 Sugar Hill 10600
21
Idue in 1966 Sunny Hill 12500 due in 1962 Suwanee 22000 due
in 1966
The following table shows the trend of past and future anticipated
income and expenditure
ANTICIPATED ANNUAL INCOME AND EXPENDITURE
Average Annual Income Average Annual Expenditure
19401944 19401944
Federal and State195575 Operation 198896
County 16049
Other 108
Total 211732 Total 198896
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income Anticipated Annual Expenditure
19451949 19451949
Federal and State247560 Operation 262730
County 17000
Total 264560 Total 262730
The above table of anticipated income and expenditure reveals that
the schools will be able to operate within their income but little
revenue will be left for major improvements
The following table of proposed improvements listed in suggested
priority order indicates that 291000 will be needed to match Federal
funds This amount can probably be raised by increasing tax levies as
provided by the new constitution using the 71000 cash on hand and
issuing bonds for the balance
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction and equipment of a complete
elementary school at Grayson
2 Construction and equipment of a 12room
building including library laboratories of
fices and auditorium Dacula buildings
burned FWA has approved grant of
68000 and local bonds of 21000 issued
3 Construction of a physical education build
ing for school and communityDacula
4 Construction of a complete vocational build
ing including vocationalagricultural shop
home economics dehydration canning plant
Grayson
5 Installation of a water and heating system
and construction of addition to building for
toilets rearrangement of basement and in
stallation of laboratories and remodel elemen
tary schoolSugar Hill
6 Construction and equipment of a vocational
agricultural building including one class
room office shop canning plant and lunch
roomSunny Hill Lawrenceville RFD
7 Construction and equipment of a new high
school building including 8 classrooms li
brary laboratories offices and lunchroom
Norcross
8 Construction of a physical education building
for school and communityNorcross
75000
50 Federal
Aid
89000
68000 FWA
Grant
25000
50 Federal
Aid
35000
50 Federal
Aid
40000
50 Federal
Aid
20000
50 Federal
Aid
60000
50 Federal
Aid
20000
50 Federal
Aid
37500
21000
12500
17500
20000
10000
30000
10000
22I
I
DESCRIPTION
TOTAL COUNTY BOARD
COST PARTICIPATION
9 Construction of a new high school building
including 8 classrooms library laboratory
office and auditoriumSnellville
10 Construction of a shop building in connec
tion with vocational buildingLilburn
11 Construction of a physical education building
for school and communityLilburn
12 Construction of an enlarged shop building
in connection with vocational building
Bethesda
13 Construction of a lunchroom building to ac
commodate 200 studentsHarmony

14 Construction of a physical education building
for school and communitySuwanee
15 Construction of a lunchroomDuluth
16 Construction of 6 negro two and three class
room schools to be located over the county
where most needed to replace 12 schools now
in use
17 Construction of a repair garage and storage
shed for busesLawrenceville
18 Construction and equipment of a high school
building including 8 classrooms library of
fice toilets laboratoryBethesda Lawrence
ville RFD 3
19 Installation of a central heating system in
present buildingSnellville
20 Construction of a lunchroom and freezer
lockerSnellville
21 Installation of heating and water systems in
schoolLilburn
22 Construction and equipment of a vocational
building including shop and canning plant
Snellville
60000
50 Federal
Aid
5000
50 Federal
Aid
20000
50 Federal
Aid
5000
50 Federal
Aid
5000
50 Federal
Aid
20000
50 Federal
Aid
5000
50 Federal
Aid
18000
50 Federal
Aid
7000
50 Federal
Aid
40000
50 Federal
Aid
15000
50 Federal
Aid
40000
50 Federal
Aid
15000
50 Federal
Aid
10000
50 Federal
Aid
30000
2500
10000
2500
2500
10000
2500
9000
3500
20000
7500
20000
7500
5000
The following constructions are proposed to provide living quarters
for principals in larger high school locations nine principals homes at
a cost of 3000 each or a total of 27000 A possible method for financ
ing such projects is through the Federal Housing Authority and finally
repaid on a rental basis
23FINANCIAL SUMMARY
CITY OF BUFORD
Buford located in the northern section of Gwinnett County is governed by a mayor and commis
sion with a city manager The population increased from 3357 in 1930 to 4191 in 1940 The cur
rent tax rate is 20 mills and has been stable at this rate for the past several years The assessed valu
ation is estimated at 50 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 less than 1 delinquency The ad valorem tax constitutes
37 of the revenue and the income from the operation of the municipally owned water and electric
distribution system furnishes 49 of the total revenue
Outstanding obligations amount to 43000 consisting of 10000 of 5 school bonds 10000
of 5 city hall bonds 5000 of 5 fire apparatus bonds and 18000 of 5 public improvement
bonds The bonds come due in the order in which they are listed the last to be retired in 1962
There was a reserve of 55500 in War Savings bonds and a cash balance of 31809 or a total of
309 in cash assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be increased to 60 within the
next four years the city will have available 198250 plus 87309 of cash assets or a total of 285559
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 2000 2000 2000 2000 2000 2000
Net property values 1688484 1647400 1638000 1454050 1447650 1455150
FINANCIAL Sr rATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 2306 22935 21591 9861 36957 23877
Total Receipts 73258 73667 87784 79841 81227 84376
Total Disbursements 52269 72993 99514 52745 94307 76444
Cash end of fiscal year 22935 23609 9861 36957 23877 31809
AN1 TCIPATED ASSESSEI PROPER Y VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000
Net property values 1522000 1588000 1654000 1720000 1720000 1720000 1720000
ANTICIPATED FINANCE 5
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 78000 79500 80500 83000 83000 83000 83000
Total Disbursements 52650 52500 52350 54200 54050 54900 54700
Available for public improvements 25350 27000 28150 28800 28950 28100 28300
24PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF BUFORD
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of schools See School Program for Buford 218000 50 Federal Aid 109000
2 Extension of water service lines including a 200000 gallon elevated tank 47000 50 Federal Aid 23500
3 Extension of sewage system to serve new negro school 5000 50 Federal Aid 2500
4 Pavement of streets west side of town 40000 50 Federal Aid 20000
5 Improvement of electric distribution system 20000 50 Federal Aid 10000
6 Pavement of sidewalks 20000 50 Federal Aid 10000
7 Extension of sewerage system 40000 50 Federal Aid 20000
8 Pavement of streets exclusive of westside 45000 50 Federal Aid 22500
9 Construction of athletic field 10000 50 Federal Aid 5000
10 Construction of park 10000 50 Federal Aid 5000
11 Remodeling and addition to City Hall 10000 50 Federal Aid 5000
Total for Year 109000 28000 30000 30000 22500 15000
o1
25
aBOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
CITY OF BUFORD
The Buford city schools are operated by the city school board
through the city school superintendent Buford is an independent city
school system and serves only the city school pupils except a small
number of rural pupils who pay tuition or whom the county board of
education approves and allots teachers from the county allotment
The school board operates on a budget and the city authorities
provide whatever funds are necessary to supplement the State and
Federal funds The board employs twenty teachers for the white schools
and seven teachers for the colored schools
Buford needs a complete new school plant and plans are underway
to build as soon as conditions will permit
On June 30 1944 there was 1375 in the regular account The city
council has allotted approximately 60000 for school buildings and will
supplement this amount if it is necessary when the building program
is started
The following table shows the trend of past and future anticipated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State16911
City 11773
Other 1589
Average Annual Expenditure
19401944
Operation and Capital29745
Total
30273
Total
29745
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State18494
City 16200
Other 2516
Total
37240
Anticipated Annual Expenditure
19451949
Operation 38300
Total 38300
The above table reveals an anticipated annual deficit of 1090 The
cash on hand may be used to offset the first years deficit It is probable
that there will be increased revenueas a result of the new constitution
which authorizes increased tax levies
From the following schedule of proposed improvements listed in
suggested priority order it is apparent that 109000 will be needed to
match Federal funds which have been assumed in preparing this pro
gram 49000 will be needed in addition to the 60000 already prom
ised by the city The city will supplement this amount if necessaryDESCRIPTION
TOTAL
COST
CITY BOARD
PARTICIPATION
1 Construction and equipment of an elementary
and high school consisting of approximately
24 classrooms library offices auditorium
lunchroom and toilets for city school Buford
2 Construction of a vocational building consist
ing of one classroom office shops canning
plant and toilets at Buford
3 Construction of a physical education building
including a gymnasium for school and com
munity at Buford
4 Addition of an auditorium for the negro
school at Buford
170000
50 Federal
Aid
15000
50 Federal
Aid
30000
50 Federal
Aid
3000
50 Federal
Aid
85000
7500
15000
1500
a
aFINANCIAL SUMMARY
CITY OF DULUTH
Duluth located in the northwestern section of Gwinnett County is governed by a mayor and
council The population increased from 608 in 1930 to 626 in 1940 The current tax rate is 5 mills
and has been stable at this rate for the past several years The assessed valuation is estimated at
50 of the true value of real property and 25 of the true value of personal property A graduated
increase in valuations to an eventual 60 of actual values is desirable
The tax collection record indicates 3 delinquency The ad valorem tax constitutes 22 of
the total revenue and the income from the sale of business licenses and permits furnishes 10 of
the total revenue A substantial amount of revenue is received from fines and forfeitures
There are no outstanding obligations There was a cash balance of
1944
1232 as of December 31
Based on a comparative analysis of past income and expenditure and future estimated income
and expenditure and assuming that hte property assessments will be increased to 60 within the
next four years the city will have available 4275 plus 1232 of cash assets or a total of 5507
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1940 1941 1942 1943 1944
TAX RATE per 1000 500 500 500 500 500
Net property values 237676 262159 283281 287061 287353
FINANCIAL STATEMENT
Fiscal year ending 123140 1231411 123142 123143 123144
Cash beginning of fiscal year 235 607 787 586 1219
Total Receipts 1795 1869 2123 3078 2746
Total Disbursements 1423 1689 2324 24451 2733
Cash end of fiscal year 607 787 586 1219 1232
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 500 500 500 500 500 500 500
Net property values 299000 310000 321000 332000 332000 332000 332000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 2475 2575 2675 27251 2725 2725 2725
Total Disbursements 2050 2050 2050 20501 2050 2050 2050
Available for public improvements 425 525 625 6751 675 675 675
28PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF DULUTH
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of water system including fire protection 46000 50 Federal Aid 23000
2 Construction of parking lot for business section 300 300
3 Pavement of sidewalks 4000 50 Federal Aid 2000
Total for Year 23300 2000
Issue Revenue Bonds
7atm

29FINANCIAL SUMMARY
CITY OF LAWRENCEVILLE
Lawrenceville county seat of Gwinnett County is governed by a mayor and council The popu
lation increased from 2156 in 1930 to 2223 in 1940 The current tax rate is 175 mills of which
75 mills is for schools The assessed valuation is estimated at 50 of the true value of real and
personal property Anticipated finances show that assessed valuations will be increased 20 in
1945
The tax collection record indicates 5 delinquency The ad valorem tax constitutes 30 of
the total revenue and the income from the municipally owned water and electric distribution sys
tems 60 of the total revenue Wholesale power is purchased from the Georgia Power Company
and distributed at retail over the municipally owned lines
Outstanding obligations amount to 48000 consisting of 33000 of 5 school bonds and
15000 of 4 school bonds which at the present rate will be retired in 1955 There was a re
serve of 8000 in Treasury Bonds and a cash balance of 14088 or a total of 22088 in current
assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements with a 20 increase in property assessments in 1945 the city will have avail
able 118400 plus 22088 of cash assets or a total of 140488 for public improvements over the
next six years
ASSESSED PROPERTY VALUES
Fiscal year 1 1943 1944
TAX RATE per 1000 1 1750 1750
Net property values IE 1038589 1159076
FINANCIAL STATEMENT
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year ending 123143 123144
Cash beginning of fiscal year 10133 15213
Total Receipts 63019 76461
Total Disbursements 57939 77586
Cash end of fiscal year 15213 14088
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750
Net property values 1417000 1442000 1467000 1492000 1517000 1542000 1542000
ANT ICIPATED FINANCES i
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 69650 66650 67850 69000 69000 69000 69000
Total Disbursements 54950 55250 55750 57250 57250 57250 57250
Available for public improvements 19500 16600 16700 15850 16250 16750 16750
30PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF LAWRENCEVILLE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of school building 160000 50 Federal Aid 50000
2 Extension of water system including construction of new well 42000 50 Federal Aid 10500 10500
3 Extension of sewerage system 64000 50 Federal Aid 16000 16000
4 Pavement of streets and sidewalks 20000 50 Federal Aid 10000
Total for Year 50000 10500 10500 16000 16000 10000
50000 bond issue
22500 from insurance
7500 from sale of property

31BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
CITY OF LAWRENCEVILLE
The Lawrenceville city schools are operated as an independent city
system by the city board of education through the city school superin
tendent Through agreement by the independent system and the county
board of education a great many rural pupils attend the city school and
the county board allots teachers to the city system from the county list
It is felt that Lawrenceville will gradually become more closely affiliated
with the county system and serve a greater rural area
The city board operates on a budget plan and the city appropriates
whatever funds are necessary for operation to supplement State and
Federal funds
The schools are housed in temporary residences and one small
elementary building as a result of a recent fire which destroyed the
school building An application for Federal funds in the amount of
80000 has been approved to be matched by local funds Further opera
tions have been delayed due to the close of the war It is expected that
these funds will be available as soon as Congress sets up a post war pro
gram in this connection
At present the city board has on hand from insurance collected
approximately 22500 for building purposes The city has voted and
validated bonds to match the Federal appropriation
The following table shows the trend of past and future anticipated
income and expenditure
AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
194019421944
Federal and State 9771
City 10510
Other 2514
Total
22795
Average Annual Expenditure
194019421944
Operation and Capital23845
Total 23845
ANTICIPATED ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State14071
City 10550
Other 3650
Total 28271
Anticipated Annual Expenditure
1945 1949
Operation 28000
Total 28000
The above table reveals that there will be a sufficient amount of
income for operation purposes but there will be no funds left from
current income for building purposesThe following schedule of proposed improvements has been listed
in suggested priority order and on the basis of 50 Federal aid The
citys participation amounts to 100000 In addition to the funds on
hand and the amount which may be raised through bond issue the
schools will depend upon appropriations by the city officials
DESCRIPTION
TOTAL
COST
CITY BOARD
PARTICIPATION
1 Construction of an elementaryhigh school
building including twelve classrooms library 160000
laboratory auditorium offices lunchroom 50 Federal
toilets and lockers Aid
18000
2 Construction of a vocational building consist 50 Federal
ing of two classrooms shops and toilets Aid
13000
3 Addition of four classrooms auditorium 50 Federal
lunchroom and shop for negroes Aid
9000
4 Addition to present gymnasium 50 Federal
Aid
80000
9000
6500
4500
o1
88FINANCIAL SUMMARY
CITY OF NORCROSS
Norcross located in the western part of Gwinnett County is governed by a mayor and council
The population increased from 979 in 1930 to 1200 in 1940 The current tax rate is 125 mills
and 20 discount is allowed for prompt payment of taxes The assessed valuation is estimated at
60 of the true value of real and personal property
The tax collection record indicates 5 delinquency The ad valorem tax constitutes 27 of
the revenue and the income from the operation of the municipally owned waterworks system pro
vides 15 of the total revenue The city also operates a municipally owned power distribution
system which furnishes 50 of the revenue
Outstanding obligations amount to 16000 consisting of 8000 in 5 water bonds and 8000
in 5 sewer bonds which at present rate will be retired in 1950 Three was a reserve of 14149
in the sinking fund and a cash balance of 4048 which makes a total of 18197 in current assets
as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements the city will have available 27740 plus 18197 of current assets or a total
of 45937 for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
TAX RATE per 1000 1000 1000 1000 1000 1000 1250
Net property values 504126 506783 517049 535971 537007 557479
FINANCIAL STATEMENT
Fiscal year ending 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 2998 3675 3929 5216 2789 5394
Total Receipts 20201 23251 18644 18575 18732 22976
Total Disbursements 19524 22997 17357 21002 16127 24322
Cash end of fiscal year 3675 3929 5216 2789 5394 4048
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1250 1500 1500 1500 1500 1500 1500
Net property values 564905 575000 585000 595000 605000 605000 605000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 22380 23580 23740 23900 23980 23980 23980
Total Disbursements 25800 17400 17400 17400 17400 25400 17000
Available for public improvements 3420 6180 6340 6500 6580 1420 6980
SI
PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF NORCROSS
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of water service lines 26000 50 Federal Aid 13000
2 Extension of sewer lines 37000 50 Federal Aid 18500
3 Rewiring of electric distribution system 10000 4000 3000 3000
4 Pavement of streets and sidewalks 21000 50 Federal Aid 4000 4000 6000 1000 6000
Total for Year 17000 25500 7000 6000 1000 6000
Issue Revenue Bonds
O
35FINANCIAL SUMMARY
WALTON COUNTY
Walton County is governed by a fiveman board of county commis
sioners The tax rate is 5 mills for state 20 mills for county and 5 mills
for countywide schools The tax levy has been variable 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 property
valuations to a final 60 of actual values is desirable
The tax collection record indicates 25 delinquency The home
stead and personal exemption is approximately 31 of the assessed
values The ad valorem tax furnishes 60 of the county revenue and
the gasoline tax approximately 30 of the total revenue There is only
a small income from the sale of licenses and permits
Outstanding obligations amount to 37142 in warrants and jury
scrip There was a reserve of 49728 in U S War Bonds and a cash
balance of 4674 or a total of 54402 in current assets as of June 30
1944
Based on a comparative analysis of past income and disbursements
and future estimated income and disbursements and assuming that
the property assessments will be increased to 60 within the next four
years the county will have available 493376 plus 54402 of current
assets less 25000 for equipment purchases or a total of 522778 for
public improvements over the next six years
36
FINANCIAL STATEMENTWALTON COUNTY 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property 4046349 4121618 4202685 4437760 4377200 4469530
Less homestead and personal exemption 1256049 1291002 1312558 1334806 1342696 1391180
Total 2790300 2830616 2890127 3102954 3034504 3078350
Utilities private corpoations 299879 311674 317762 307811 298450 280944
Total assessed value all taxable property 3090179J 3142290 3207889 3410765 3332954 3359294
TAX RATE County per 1000 1950 2100 2200 2200 1800 2000
RECEIPTS
RECEIPTS AND DISBURSEMENTS
Fiscal year ending 63038 63040 63041 63042 63043 63044
Cash beginning of fiscal year 2820 1440 2828 8320 2567 11668
Continuing sources of revenue a General property taxcurrent levy 52440 57336 60711 62361 70074 55296
b General property taxprior levies and penalties
c Public service water light etc
d Fines and forfeitures 1463 1656 2691 2712 3379 4719
e Licenses and permits 360 328 288 252
f State gasoline tax 23631 22007 25482 30824 29793 29053
g Miscellaneous 283 70 81 43 63 53
Total continuing sources of revenue 77817 81069 89325 96268 103597 89373
Nonrecurring receipts including borrowings
a Miscellaneous sales rentals highway contract etc 17747 13899 1852 6277 4228 3904
b Sale of road equipment 13600
c Refunds of loan Board of Education 3816
Total nonrecurring receipts 5668 6277 17828 3904
TOTAL RECEIPTS 95564 94968 94993 102545 121425 93277
Cash plus total receipts 98384 96408 97821 110865 123992 104945
DISBURSEMENTS
Governmental operating expenses a General government 12796 10667 14462 15056 14418 13674
b Public safety 12961 10620 10428 11295 10541 12711
c Roads bridges and streets 48965 57472 47795 56685 42684 39482
d Health and charities 15022 14821 15654 15592 13453 15904
Total governmental operating expenses 89744 93580 88339 98628 81096 81771
Capital and emergency expenses a Purchase U S bonds 31228 18500
Total capital and emergency expenditures 31228 18500
Debt Service a Principalfloating debt 1162 9670
Total debt service 1 1162 9670
TOTAL DISBURSEMENTS 89744 93580 89501 108298 112324 100271
Cash end of fiscal year 8640 2828 8320 2567 11668 4674
o1

37ANTICIPATED FINANCESWALTON COUNTY 19451951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property 5590000 6702000 7814000 8940000 8940000 8940000 8940000
Less homestead and personal exemption 1400000 1400000 1400000 1400000 1400000 1400000 1400000
Total 4190000 5302000 6414000 7540000 7540000 7540000 7540000
Utilities private corporations 300000 300000 300000 300000 300000 300000 300000
Total assessed value all taxable property 4490000 5602000 6714000 7840000 7840000 7840000 7840000
TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 85000 105000 130000 150000 150000 150000 150000
b General property taxprior and penalties 5000 5000 5000 5000 5000 5000 5000
c Public service water light etc
d Fines and forfeitures 2500 2500 2500 2500 2500 2500 2500
e Licenses and permits 300 300 300 300 300 300 300
f State gasoline tax 30774 30774 30774 30774 30774 30774 30774
Total continuing sources of revenue 123574 143574 168574 188574 188574 188574 188574
TOTAL RECEIPTS 123574 143574 1 168574 188574 188574 188574 1 188574
DISBURSEMENTS
Governmental operating expenses a General government 13500 14000 14000 14000 14000 14000 14000
b Public safety 12000 12500 12500 12500 12500 12500 12500
c Roads bridges and streets 50000 50000 50000 55000 55000 55000 55000
d Health and charities 15000 15000 15000 15000 15000 15000 15000
Total governmental operating expenses 90500 91500 91500 96500 96500 96500 96500
Debt Service a Principal retirement floating debt 37142
Total debt service 37142
TOTAL DISBURSEMENTS 127642 91500 91500 96500 96500 96500 96500
Available for capital improvements 4068 520741 77074 92074 92074 92074 92074
38PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
WALTON COUNTY
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of War Memorial Building to house Health and Welfare Departments and Board of Education 30000 50 Federal Aid 15000
2 Construction of road No 1 See Map from GwinnettWalton County Line to intersection with State Route 11 Length 875 miles 66000 50 Federal Aid 33000
3 Renovation of Courthouse 6000 6000
4 Construction of airport in Monroe 36000 50 Federal Aid 25 City Aid 9000
5 Construction of Health CenterSocial Circle 15000 50 Federal Aid 7500
6 Construction of road No 2 See Map from Hawks Fort at State Route 83 via Snows Mill Road to County Line Length 783 miles 50000 50 Federal Aid 25000
7 Construction of road No 3 See Map from end of paved county road north of Gratis via asphalt road to State Route 10 Length 494 miles 64000 50 Federal Aid 32000
8 Construction of road No 4 See Map from intersection with State Route 11 at Mountain Creek Church via Vinegar Hill to State Route 10 Length 670 miles 121000 50 Federal Aid 60500
9 Construction of road No 5 See Map from intersection with paved county road in Jersey to County Line toward Social Circle Length 380 miles 27000 50 Federal Aid 13500
10 Remodel and recondition County Jail 40000 40000
11 Construction of roads to be selected later 120000 50 Federal Aid 60000 60000
Total for Year 70500 57000 74000 40000 60000 60000
oi

39BOARD OF EDUCATION
FINANCIAL ANALYSIS
AND
PROPOSED SCHOOL BUILDING PROGRAM
WALTON COUNTY
Walton County has three separate school systems In addition to
the county system Monroe has an independent city system and Social
Circle has an independent city system However in 1942 Social Circle
became a county school by contract and practice although it did not
relinquish its independent status by vote Monroe has recently agreed
to contract with the county board on a temporary basis Therefore for
all practical purposes the county will operate as a single unit All rural
schools are administered by the board of education through the county
school superintendent in cooperation with the local boards of trustees
All boards of trustees have had their own local treasurer who handled
local district funds In the future only district bond funds will be
handled by local trustees as provided by the new constitution
The county board levies a 5 mill countywide tax for operation
Twothirds of the districts have a 5 mill local district tax for main
tenance in addition to the bond tax levied on the bonded districts
Social Circle and Monroe levy a special city school tax
There are thirteen rural schools in the county for white pupils
Five of these are senior high schools two are junior high schools and
six are elementary schools In addition there are two elementary
schools a junior high school and a senior high school in Monroe It is
believed that the high schools at Social Circle Loganville and Monroe
could adequately take care of all the high school pupils of the county
Such consolidation would provide more efficiency and reduce the cost
of operation Similar results could be accomplished by consolidating
the elementary shools at Mount Academy Mount Vernon and Gratis
It also appears feasible to consolidate Union Chapel and Good Hope
In all probability it will be desirable later on to transfer pupils now in
other smaller schools to conveniently located larger schools
In addition to the city high school at Monroe there are twentyfour
negro schools in the county Most of them are one two and three
teacher schools Should Federal aid become available and buildings
can be provided it would be desirable to consolidate some of these
schools where a minimum amount of transportation would be required
The county owns and operates twenty school buses all of which
are used for transporting white pupils
On June 30 1944 the county had a deficit of 9592 as a result of
the purchase of school buses The bonded indebtedness on all bonded
districts except Good Hope has either been paid in full or funds have
been provided for their retirement Good Hope has a bonded indebted
ness of 7000 due in 1951
40The following table shows the trend of past and future anticipated
income and expenditure

AVERAGE ANNUAL INCOME AND EXPENDITURE
Average Annual Income
19401944
Federal and State145260
County 9908
Other 5969
Total 161137
Average Annual Expenditure
19401944
Operation 161635
Total
161635
ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE
Anticipated Annual Income
19451949
Federal and State179301
County 10500
Other 3000
Total 192801
Anticipated Annual Expenditure
19451949
Operation 196000
Total
196000
The above table of estimated income and expenditure reveals an
anticipated annual deficit of 3199 It will probably be necessary to
raise the countywide tax rate Additional revenue may be obtained
by increased taxation as authorized by the new constitution
From the following table of proposed improvements listed in sug
gested priority order it is apparent that 200000 will be needed to
match Federal funds which have been assumed in preparing this pro
gram It appears that the most practical way to raise this sum is through
the issuance of bonds
DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
1 Construction and equipment of six classrooms
gymnasium and auditorium making the nec
essary alterations to present lunchroom and
elevating auditorium stage at county high
school Monroe
2 Construction and equipment of building to
include 12 classrooms library laboratories
lunchroom office auditorium and toilets to
accommodate 350 pupils Loganville
3 Construction of four classrooms auditorium
lunchroom library office and toilets Gratis
4 Addition of auditorium and lunchroom and
conversion of present assembly room into
classrooms at the Junior High School Mon
roe
5 Construction of an elevated floor in present
physical education building and installation
of heating system Monroe
6 Construction and equipment of a oneclass
room vocational building office canning
plant shops toilets and showers Monroe
7 Construction of a lunchroom and two class
rooms at Monroe Elementary School Monroe
8 Construction of a lunchroom to present build
ing at the Jersey school Jersey
9 Construction of a lunchroom at Youth School
Loganville RFD
55000
50 Federal
Aid
80000
50 Federal
Aid
30000
50 Federal
Aid
45000
50 Federal
Aid
4000
50 Federal
Aid
25000
50 Federal
Aid
18000
50 Federal
Aid
8000
50 Federal
Aid
8000
50 Federal
Aid
27500
40000
15000
22500
2000
12500
9000
4000
4000
o
41DESCRIPTION
TOTAL
COST
COUNTY BOARD
PARTICIPATION
10 Construction of two classrooms gymnasium
and auditorium at Johnson Institute
11 Addition of an auditorium and lunchroom to
accommodate 200 pupils Good Hope
12 Addition of one classroom and auditorium to
the Good Hope negro school
13 Addition of an auditorium to accommodate
200 pupils at the Walker Park Elementary
14 Addition of six classrooms library labora
tory auditorium and lunchroom to negro
school Monroe
15 Addition of six classrooms lunchrooms audi
torium to negro school Social Circle
16 Construction of three twoclassroom negro
schools each including lunchrooms at Old
Field Fellowship and Spring Hill at 5000
each
17 Construction of eight oneroom negro schools
one at Arnolds Chapel Carters Hill Etchin
sons LaBoon Moores Grove Phillips Grove
Riverside and Smiths Chapel at 1000 each
20000 50 Federal Aid 10000
10000 50 Federal Aid 5000
7000 50 Federal Aid 3500
7000 50 Federal Aid 3500
40000 50 Federal Aid 20000
20000 50 Federal Aid 10000
15000 50 Federal Aid 7500
8000 50 Federal Aid 4000
42FINANCIAL SUMMARY
CITY OF LOGANVILLE
Loganville located in the northwestern section of Walton County is governed by a mayor and
council The population decreased from 631 in 1930 to 627 in 1940 The current tax rate is 10
mills and has been stable at this rate 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 property values to
an eventual 60 of actual values is desirable
The tax collection record indicates 7 delinquency The ad valorem tax constitutes 40 of
the total revenue and the income from the operation of the municipally owned water system fur
nishes 49 of the total revenue
Outstanding obligations amount to 10500 consisting of 5 waterworks bonds which at the
present rate will be retired in 1966 There was a cash balance of 997 as of November 7 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be increased to 60 within the
next four years the city will have available 9025 plus 997 of cash assets or a total of 10022
for public improvements over the next six years
ASSESSED PROPERTY VALUES
Fiscal year 1941 1942 1943 1944
TAX RATE per 1000 1000 1000 1000 1000
Net property values 187996 188060 188062 188063
FINANCIAL STATEMENT
Fiscal year ending 11741 11742 11743 11744
Cash beginning of fiscal year 477 160 198 716
Total Receipts 5262 5552 5716 4743
Total Disbursements 5579 5514 5198 4462
Cash end of fiscal year 160 198 716 997
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000
Net property values 197000 207000 217000 232000 232000 232000 232000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 5350 5450 5550 5650 5650 5650 5650
Total Disbursements 4350 4325 4300 4275 4250 4225 4200
Available for Public Improvements 1000 1125 1250 1375 1400 1425 1450

43PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF LOGANVILLE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Addition to City Hall 500 500
2 Extension and improvement of water system extension of fire protection 9000 50 Federal Aid 2000 2000 500
3 Improvement of sidewalks 2000 50 Federal Aid 1000
4 Improvement of streets 2000 50 Federal Aid 1000
5 Construction of Recreation Park 6000 50 Federal Aid 3000
Total for Year 2500 2000 500 1000 1000 3000
44FINANCIAL SUMMARY
CITY OF MONROE
Monroe the county seat of Walton County is governed by a mayor
and council The population increased from 3706 in 1930 to 4168
in 1940
The tax rate has been 105 mills for the past two years In 1941
the tax rate was 125 mills in 1940 the tax rate was 135 mills and at
least two years prior to this date the tax rate was 145 mills This of
course indicates that the tax rate for Monroe has been on a steady
decline for the past several years The assessed valuation is estimated
at 45 of the true value of real and personal property A graduated
increase in valuations to an eventual 60 of actual values is desirable
The tax collection record indicates 4 delinquency The ad valorem
tax is 21 of the revenue and the income from the municipally owned
waterworks and light system provides 57 of the total revenue The ice
plant furnishes approximately 8 of the revenue and additional income
is received from the swimming pool
Outstanding obligations amount to 35000 of 5 paving bonds
which mature in 1949 15000 of 3J city hall bonds which mature
in 1952 8000 of 3V swimming pool bonds which mature in 1952
58000 of 3 whiteway bonds which mature in 1952 11000 of
2x2 armory bonds which mature in 1955 60000 of 5 school bonds
which mature in 1956 and 24000 of school bonds which mature in
1959 There was a cash balance of 30328 and a reserve of 106440
or a total of 5136768 in current assets as of December 31 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 to 60 within the next four
years the city will have available 97700 plus 136768 of current
assets or a total of 234468 for public improvements over the next
six years
01
45FINANCIAL STATEMENTCITY OF MONROE 19391944
ASSESSED VALUES
Fiscal year 1939 1940 1941 1942 1943 1944
Real and personal property
Less homestead and personal exemption i
Total 2263375 2330120 2413635 2553635 2526365 2539000
Utilities private corporations 85398 86476 85538 85974 78789 78911
Total assessed value all taxable property 2348773 2416596 2499173 2639609 2605154 2617911
TAX RATE per 1000 1450 1450 1350 1250 1050 1050
RECEIPTS AND DISBURSEMENTS
Fiscal year 123139 123140 123141 123142 123143 123144
Cash beginning of fiscal year 2211 9699 I 9773 20428 34094 39895
RECEIPTS
DISBURSEMENTS
Continuing sources of revenue a General property taxcurrent levy 34518 34694 33844 33083 27270 28574
b General property taxprior levies and penalties
c Public service water light etc 77481 80864 87649 91300 92204 90285
d Fines and forfeitures 2369 2665 3410 3537 4239 7572
e Licenses and permits 41963 4690 5390 5294 4773 4940
f State gasoline tax
g Ice plant revenue 12268 11235 12374 12021 15505 17285
h Swimming pool 1238 770 I 372 644 509
i Miscellaneous 3546 5382 3819 1958 4235 4253
Total continuing sources of revenue 136383 140300 I 146858 147837 148735 152909
TOTAL RECEIPTS 136383 140300 I 146858 147837 148735 152909
Cash plus total receipts 138594 149999 I 156631 168265 182829 192804
Governmental operating expenses a General government 8377 7472 9725 9374 8237 11609
b Public safety 11208 10758 10543 11247 11430 15163
c Roads bridges and streets 16204 17281 16914 18286 16707 15696
d Health and charities 9127 8210 9552 9888 10865 15650
e Ice plant operation 10060 9228 10041 10665 9665 11117
f Swimming pool operation 2211 1831 1314 1732 1682 767
g Water and light 36341 40162 40504 39533 42161 40576
h School operations 23500 24453 20548 20414 21983 29065
i Miscellaneous 1001 1002 1016 1027 1034 1375
Total governmental operating expenses 118029 120397 120157 122166 123764 141018
Debt Service a Interest 7258 7775 8065 8005 7890 7611
b Principalfunded debt 2500 2500 2000 1 4000 4000 4000
c Principalfloating debt 1108 9554 5981 7280 9847
Total debt service 10866 19829 16046 12005 19170 21458
TOTAL DISBURSEMENTS 128895 140226 136203 134171 142934 162476
Cash end of fiscal year 9699 9773 1 20428 1 34094 39895 30328
46ANTICIPATED FINANCESCITY OF MONROE 19441951
ASSESSED VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Real and personal property
Less homestead and personal exemption
Total 2770000 2985000 3200000 3410000 3410000 3410000 3410000
Utilities private corporations 80000 80000 80000 80000 80000 80000 80000
Total assessed value all taxable property 2850000 3065000 3280000 3490000 3490000 3490000 3490000
TAX RATE per 1000 1050 1050 1050 1050 1050 1050 1050
RECEIPTS
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Continuing sources of revenue a General property tax current levy 29000 31000 33000 35000 35000 35000 35000
b General property taxprior levies and penalties 3000 3000 2000 2000 2000 2000 2000
c Public service water light etc
d Fines and forfeitures 3500 3700 4000 4000 4000 4000 4000
e Licenses and permits 5000 5000 5000 5000 5000 5000 5000
f State gasoline tax
g Ice plant revenue 12500 13000 13000 13500 13500 13500 13500
h Water and light 88000 89000 90000 91000 91000 91000 91000
i Swimming pool revenue 700 700 700 700 700 700 700
j Miscellaneous Inc 4000 4000 4000 4000 4000 4000 4000
Total continuing sources of revenue 145700 149400 151700 155200 155200 155200 155200
TOTAL RECEIPTS 145700 149400 151700 155200 155200 155200 155200
DISBURSE MENTS
Governmental operating expenses a General government 8600 8600 8600 9000 9000 9000 9000
b Public safety 11000 11000 11000 11000 11000 11000 11000
c Roads bridges and streets 17500 17500 17500 18000 18000 18000 18000
d Health and charities 9500 9500 9500 9500 9500 9500 9500
e Ice plant operation 11100 11200 11300 11500 11500 11500 11500
f Water and light 40000 40000 40000 41000 41000 41000 41000
g School operation 20000 20000 20000 20000 20000 20000 20000
h Swimming pool operation 1700 1700 1700 1500 1500 1500 1500
i Miscellaneous 1000 1000 1000 1000 1000 1000 1000
Total governmental operating expenses 120400 120500 120600 122500 122500 122500 122500
Debt Service a Interest 6710 6590 6435 6280 6125 4200 4040
b Principal retirementfunded debt 6000 6000 6000 6000 41000 6000 7000
Total debt service 12710 12590 12435 12280 47125 10220 11040
TOTAL DISBURSEMENTS 133110 133090 133035 134780 169625 132720 133540
Available for capital improvements 12590 16310 18665 20402 14425 22480 21660
I

47PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF MONROE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Construction of freezer locker 26000 26000
2 Construction of sanitary disposal plant 10000 50 Federal Aid 5000
3 Construction of airport 36000 50 Federal Aid 25 County Aid 9000
4 Extension of electric system 10000 10000
5 Extension of sewage system construction of drainage ditches and storm sewers 50000 50 Federal Aid 25000
6 Additions to water systems including finishing on additional filter a new reservoir and elevated tank and extension to distribution system 47000 50 Federal Aid 23500
7 Renovation of Junior High Schooll 5000 50 Federal Aid 2500
8 Expansion of City Public Schools 125000 50 Federal Aid 62500
9 Construction of parking lot 2500 50 Federal Aid 1250
10 Pavement of sidewalks 1000 50 Federal Aid 500
Total for Year 50000 25000 23500 65000 1250 500
Construction now complete
48FINANCIAL SUMMARY
CITY OF SOCIAL CIRCLE
Social Circle located in the southeastern section of Walton County is governed by a mayor and
council The population decreased from 1766 in 1930 to 1735 in 1940 The current tax rate is
16 mills and has been stable at this rate for the past several years The assessed valuation is esti
mated at 45 of the true value of real and personal property A graduated increase in valuations
to an eventual 60 of actual values is desirable
The tax collection record indicates 5 delinquency The ad valorem tax constitutes 43 and
the income from the operation of the municipally owned water system 24 of the total revenue
The revenue from the water system is pledged for the retirement of the water revenue certificates
Outstanding obligations amount to 78000 consisting of 35000 of 5 water and sewer bonds
due in 1949 16000 of 3 school bonds due in 1960 and 27000 of 4V2 water revenue certifi
cates due in 1971 There is a reserve of 19688 in investments and a cash balance of 4815 in the
water and general funds or a total of 24503 in current assets as of December 31 1944
Based on a comparative analysis of past income and disbursements and future estimated income
and disbursements and assuming that the property assessments will be increased to 60 within the
next four years the city will have a deficit of 15540 over the next six years The24503 of cash
assets can offset this deficit and show a balance of 8963 for public improvements over the next
six years
ASSESSED PROPERTY VALUES
Fiscal year 1941 1942 1943 1944
TAX RATE per 1000 1600 1600 1600 1600
Net property values 756893 754124 738885 736761
FINANCIAL STATEMENT
Fiscal year ending 123141 123142 123143 123144
Cash beginning of fiscal year 1436 3594 3332 5451
Total Receipts 22894 27750 44408 34209
Total Disbursements 20736 28012 42289 34845
Cash end of fiscal year 3594 3332 5451 4815
ANTICIPATED ASSESSED PROPERTY VALUES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
TAX RATE per 1000 1600 1600 1600 1600 1600 1600 1600
Net property values 796000 856000 916000 976000 976000 976000 976000
ANTICIPATED FINANCES
Fiscal year 1945 1946 1947 1948 1949 1950 1951
Total Receipts 26500 27700 28700 30200 30200 30200 30200
Total Disbursements 27045 26970 26895 26820 61745 24920 24845
Available for public improvements 545 730 1805 3380 31545 5280 5355
Ol
49PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS
CITY OF SOCIAL CIRCLE
DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER
1 Extension of water service lines 6000 50 Federal Aid 3000
2 Improvement of water system 34000 50 Federal Aid 17000
3 Improvement bf sewerage disposal system 36000 50 Federal Aid 18000
Total for Year 3000 17000 18000
Issue Revenue Bonds
50mmmmmm

01
6

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fi
JM1

N
VV
ROAD MAP
BRANTLEY CAMDEN CHARLTON COUNTIES
PUBLIC WORKS PANEL
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
OF GEORGIA
DECEMBER 1944
II
o
o
STORE OR SMALL BUSINESS ft
croup or STORES ES
U3INESS AND HOME COMBINED fj c
BUSINESS AND POST OFFICE L
USINESS AND FILLIH STATION
FILLING STATION 1 I
TOURIST CAMP z
MOTEL a
FACTORY OR INDUSTRIAL PLANT 4 rf
POWER PLANT a
SEASONAL INDUSTRY fc ft
SAW MILL STATIONARY A
FRUIT PACKING PLANT M r
TURPENTINE STILL M V
RADIO STATION
TANKS
DISPOSAL PLANT o
PORT Of ENTRY

PROMINENT ELEVATION
FEET ABOVE SEA LEVEL
COAST GUARD STATION
LIFE GUARD STATION
FOREST RANGER STATION
FOREST SERVICE LOOKOUT STATION
CAGE OR PUMPINO STATION
LCC CAMP
GRAVEL PIT
OUARHT
LOCAL DEPOSIT Of ROAD MATERIAL
ROAD SYSTEM DESIGNATION
TID STATES MISHWAV
FEDERAL AID HI6HWAY SYSTEM
FEDERAL MB SECONDARY M16HWAY SYSTEM
AID COUNTY HIGHWAY
MILEAGE BETWEEN TOWNS
ANO
IMPORTANT JUNCTIONS
LODGE 0 CAMP HOUSE
CAMP
INTENSIVE RECREATIONAL AREA
MESHAiR FARM OR REST NOME
PICNIC GROUND
UY GROUND OR ALL P
AIMING SEA CM
SCENIC SITE
iRO SANCTUARY
CAME FARM
CAME PRESERVE
FlSHHATCHERT
FlSMM AREA
ROAD TYPES
PP1VATE ROAD
PRIMITIVE ROAD
UilMPROVED ROAD
GPADED AND DRAINED ROAO
SOIL SURFACED ROAD
NFTAL SURFAE3R0ADlL0WTYPf
METAL SURFACED ROAO
BiUNINOUS SURFACED ROAD
PAYED ROAO
ft
ft
ft
123485 INDICATE ROAD PRIORITIESROAD MAP
BRYANLIBERTYLONG a MclNTOSH COUNTIES
PUBLIC WORKS PANEL
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
OF GEORGIA
JULY 1945
SCALE IN MILES

f

s
MMHOIO GOE CNOSliNS
OE MiCHwtr tow
nrgMiMi aiovc
hmo station
noute
AiAT ftEACON LIST
wt M MtftiME coo rttLO
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io o emensenci held
ONTmxjSinsauTiEs
ft ot mtmo
WATERWAYS
iAlE ITBeia
0 Of NAVIGATION
tAO C NAVIGATION Wfi
Iateo iwpoii
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ICriMll oT0ENNY
OHt0USI
LIGHT NAUTICAL
u ttritieo
TOFOfTRY

UNIYID STATES HIGHWAY
tmUST TATE HIINMT
FEDERAL Alp hiInt SYSTEM
FtDCAAL A Sf COHDANT MISNAT JTJTEU f A S
1 STATf AlQ COUNTY HIBHNAY Si
I w 3 A
0VtT W A6f MTWttN TOWN
LOCAL OCFOSITC HWMtnii IWFDftTAKT WTI3
I 2 3 ETC INDICATE ROAD PRIORITIES
r clcvation
FEET ABOVE JCA LEVEL
COAST SUAMO station
LIFE SUANO STATION
FONEST ftAwCCIt STATION
FONEST 5EVIC LOOKOUT STATION
GAOE O UIN STATION
MlVATI ROAO
PRIMITIVE NCAO
UNINHWVED OAD
6NA0CD AND MAIMED OAD
SOU JuAYACED NOAO
UTAL IUNACEO HOAO LOW FTPf
METAL SUACEDOAD
TfjA ilTUtAINOOJ SUNFACf O UO
FAVtO 313C 0 W E T A
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LEGEND
BOUNDARIES
STATE
COUNTY
militia district GMD
CORPORATE OH DEL NUT
NATIONAL Off STATE PARK
NATIONAL OR STATE FOREST
NATIONAL ON STATE MONUMENT
RAILROADS
SINGLE OPERATING COMPANY
MORE THAN ONE OPERATING COMPANY
HARROW GAGE RAILROAD
STANDARO GAGEPRIVATElY OWNED
NARROW GAGE PRIVATELY OWNED
ELECTRIC MTEAURSAN OR SUBURBAN
TRACK RETAMCONO SERVICE
RAILROAD ON STREET OR ROAD
ELECTRIC RR ON STREET OR ROAO
RAILROAD GRADE CROSSING
UNDERPASS HIGHWAY BELOW
OVEAPNSS HIGHWAY AROVE
RAILROAO STATION
RAILROAO TUNNEL
RAILROAO SRIOGE
AIRWAYS
AlR ROUTE
AIRWAY BEACON LIGHT
ARMY NAVY OR MARINE CORPS FIELD
DCPT OF COMMERCE IKTEAMEDUTS FIELD
COMMERCIAL OR MUNICIPAL FIELD
MARKED AUXILIARY FIELD
MARKED OR EMERGENCY FIELD
AIRPORT HOUSING FACILITIES8
AIRPORT TYPE NOT SPECIFIED
WATERWAYS

fif HAUC LTcr arc s




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INTERMITTENT STREAM
NARROW STREAM OR CREEK
WIDE STREAM OR RIVER
ORAINASE DITCH
CANAL
RESERVOIR LAKE OR PONo
SWAMP OR MARSH
WATERFALLNARROW STREAM
WATERFALL WIDE STREAM
BRIDGESNARROW STREAM
DRAINACE STRUCTURES TO SPAN
INGHWAY 6RI0GE OVER 20SPAN
SERIES SHORT SPAN BRIDGES
bridges wioe stream
HIGrtWAJf BRMMTE GENERAL
ORAVRRiDGC
SUSPENSION BRIDGE
tTr TOLL
truss Cwwooo ssteel
miscellaneous structures

AIRWAY
o
0
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b
NAVIGABLE STREAM
HEAD OF NAVIGATION
HEAD OF NAVIGATION DEEP WATER
OPERATED SNIP OR BARGE UNES
WHARF DOCK PIER OR LANOtNG
PORT OF ENTRY po RT OF OJTKY
INTERNATIONAL
LIGHTHOUSE
LGHT NAUTICAL
LANDMARK LIGHT BEACON
FfRRT TT TOLL Ff FREE

OAM
DAM WITH ROAO
DAM WITH LOCK
LEVEE
LEVEE WITH ROAO
PASS
FORD
CATTLE GUARD
TRAFFIC CIRCLE tOTCR SECTION
CLOVER LEAF INTERSECTION
miscellaneous symbols
prominent elevatmm1
fcct a0ove sea level
coast guamd station
life guard station
forest ranger station
forest service lookout station
gage or pumping station
C C C CAMP
MINE
GKAVEL PIT
QUARRY
LOCAL DEPOSIT Of ROAO MATERIAL
V JL
CULTURAL SYMBOLS M0T
MUSE INUS
FARM UNIT d
DAIRY 6
DUELLING a c
GROUP OF DWELLINGS
TENANT HOUSE
WAREHOUSE OR LARGE BARM a
SCHOOL OR COLLEGE
CEMETERY t
CHURCH Q
HOSPITAL
COMMUNITY AUDITORIUM 0
POST OFFICE
STATE POLICC DISTRICT HEADQUARTERS A
CORRECTIONAL INSTITUTION
CCVMTV PRISON FARM Jt
SEASONAL OWELLINSS h mIm
frwt or nut oncMAna
BUSINESS ANO INDUSTRIAL SYMBOLS
STORE OR SMALL DUSMESS i
CROUP OF STORES
BUSINESS AND HOME COMSWED fa C
BUSINESS AND POST OFFICE L
BUSINESS AND FILLING STATION tt rj
FILLING STATION 1
TOURIST CAMP S
HOTEL
FACTORY OR MDUSTRIAL PLANT Y
POWER PLANT Q
SEASONAL INDUSTRY fe
SAW MILL STATIONARY m cl
FRUVT PACKIN PLANT M M
TURPENTINE STILL m m
RADIO STATION
TANKS
DJSPOSAL PLANT
MAP CONTROL
TRANSVERSE MERCATOR COORDfRATES
TRIAN6ULATION STATION
TRAVERSE STATION

nwss

ROAD SYSTEM DESIGNATION
UNITED STATES HIGHWAY
STATE HIGHWAY
FEDERAL AID Ml6MWAY SYSTEM
FEDCRAL AID SECONDARY HIGHWAY SYSTEM FAS
STATE AIO COUNTY HIGHWAY
MILEAGE BETWEEN TOWNS
ANO
IMPORTANT JUNCTIONS
W
CITYANO VJLLAGE CENTERS
STATE CAPtTOL
COWRTY SCAT
INCORPORATED ClTYPOP IWO CENSUS
ELEVATIOWFEET ABOVE SEA LEVEL
DCUMITEO AREA POPlMO CENSUS
UNINCORPORATED TOWN OR CITY CENTER O
RECREATIONAL FEATURES
GOLF COURSc OR CLUB C
SMALL MONUMENT CD
MUNICIPAL PARK A
FAN GROUND OR RACE COURSE Q
FORT H
LODGE OR CAMP HOUSE a
CAMPGROUND A
INTENSIVE RECREATIONAL AREA
FRESH AIR FARM OR REST HOME
PICNIC GROUND A
PLAY GROUND OR BALL PAK A
BATHINB BEACH A
SCENIC SITE El
BIRD SANCTUARY
6M FARM
GAME PRESERVE fi
FISH HATCHERY 4
FISHING AREA r
ROAD TYPES
PRIVATE ENTRANCE
PRIVATE ROAD
PRIMITIVE ROAD
UNIMPROVED ROAO
GRADED ANO DRA1NE0 ROAD till
SOIL SURFACED ROAD I I I I I ia
METAL SURFACEO ROAD LOW TYPE 11 w uit
METAL SURFACED ROAO run
BITUMINOUS SURFACED ROAD KMMI
PAVED ROAD OBMMMMM1
ROAD MAP
MERIWETHER HARRIS TALBOT COUNTIES
PUBLIC WORKS PANEL
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
OF GEORGIA
AUGUST 1945
SCALE IN MILES
I 23 ETC INDICATE ROAD PRIORITIES
N 0
CLAY COUNTY
ROAD MAP
RABUNHABERSHAM a STEPHENS COUNTIES
PUBLIC WORKS PANEL
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
OF GEORGIA
AUGUST 1945

LEGEND
TATf
Mm
militia District GMD
CORPORATE IK DELIMIT
NATIONAL OR STATE PARK
NATIONAL OR STATE POAEIT
NATIONAL OR STATE MONUMENT
INTERMITTENT STREAM
HcitT 0T0 c
CULTURAL SYMBOLS
RAILROADS
mhke operatihb cornuif
MORE IHH ONI OPERATING COMPANY
i CASE HAIL
RESERVOIRLAHE M POND
SMAMP OR NANIH
ATEATALL NARROW STREAM
WATERFALL I wide STREAM gj
BRIDGESNARROW STREAM
CAtSA M0U OWELLIRM
Jjfc TEHANT HOUSC
9 Q MttHOVHMUIINWn
ICHOM CM CVCUM
HBsTrMBi cemetert
CHURCH
IIOWITM
COMMUNITY AUDITORIUM
ORARAADE STRUCTURES KyTOtOSPAN POITOPPICE
UMMOMD ZZZ EJEtmSwmSF TtKT HEADWATER
NARROW UN PRIVATELY HM T CORRECTIONAL MSTTUTION
Yirc r strE utoll ssssssm
RAILROAD ON STREET OR ROAO
ELECTRlCAK ON iritCIMtMII
railroad arade crossing
unde rpais h ibm nat below
overpais hibmwat above
railroad station
railroad tunrel
Railroad
YAttSSWWOOC tivl
AIRWAYS
MAP CONTROL
R o TRANSVERSE NERCATOR COORDINATES L
TRIAHSULATlON STATION
V
ffl
a
O
M1AWWAV lMI MHfRAL
DRAWtRIDRE
SUSPENSION RRIDK

MUIT ON NUT ORCHARD Rj
BUSINESS AND INDUSTRIAL SYMBOLS
MISCELLANEOUS STRUCTURES
AIR ROUTI ANNAW
AIRWATEACONLISNT JIBSKL DAM
ARMVNANV OR NARIME CORPS FISLO O Jl0 I
MRTWCCRMJfRCIRITtRMTOATIntU W J LOCK JlJ
COMMERCIAL OR MUNICIPAL i
MARKED AUXILIARY FIELD
NARKED OR EMERBENCT HILlt
AIRPORT HOUSrNAFACILlTKtS f
AIRPORT TVPE NOT SPECIFIED
WATERWAYS
AUBABl I IT If IN
HI AO OP NAVIBATION
mi ad or navibatkm diip matr
OPERATES SHIP OR RAROE LIMES
WNARF DOCK PIER OR IAVOIPIS
V LEVEE WITH ROAD
f Mil
V
CATTLE RUARO
O
rRAFFIC CIRCLE INTERSECTION
LEAP INTERSECTION
TQM OR SMALL BUSINESS
tROUP OP ITMII
USINIII AHO HOME COMBINES
U1IHUI AND POIT OPTICC
BUSINESS AMD Fillina ITATKM
PILLRMJ IT AT ION
TOURIST CAMp
HOTIL
FACTORY M industrial PLANT
PDWIR PLANT
SEASONAL MDUITRT
AW Hlu BTATlONAAT
PRVTT PacniNR PLANT
TURPENTINE ITILL
RADIO STATION
TAMRt
DISPOSAL PLANT

NWSB
St
MISCELLANEOUS SYMBOLS
PAONRMNT ELEVATION
PUT ABOVE SEA LEVEL
COAST MJARQ STATION
LIPI RUARO STATION
PORtST RAHSE STATION
POAEST SERVICE LOOKOUT STATION
AM OR PVMPiN STATION
LIHT NAUTICAL rt
MRTTTOLLPPPREn LOCAL DPOTO ROADATRAL
123ETC INDICATE ROAD PRIORITIES
OAD SYSTEM DESIGNATION
UNITED ITATEt HINWAT
TATE HISHWAY
fCKRAL AW Ml AH WAT SYlTtM
FtDCRAL AO KMNOART NNJMMAY rtTEM FAS
TATE AID COUNTY NI4HWAY J A
NILEAM HTWEtN TOWN
AND
NNNJRTART JUNCTION
TRAVERSE STATION
CiTYANO VILLA6E CENTERS
YATE CAPITOL
COUNTY KAY
INCORPORATED CITrPOP lIO Cf NSUt
tLEATIONftlTAOVEALIVflJ
DELIMITED AREA POP1140 CENSUS
UNIHCORPORATEO TOWN OR CUT CENTER
RECREATIONAL FEATURES
P COURSE OR CLUB
MALL MONUMENT
MUNICIPAL PARK
FAM MOUNO OR RACE COURSE
FORT
LOOK OR CAMP HOUSC
CAMPRROUNO
INTENSIVE RECREATIONAL AREA
FRESH AIR FARM OR REST HOME
PICNIC AROUND
PLAT AROUNO OR RALL PARK
ATHINR BE A Cm
CEMIC lire
IRO SANCTUARY
AMC FARM
AMC PRCURVf
Fish hatchert
f iihinb AREA
ROAO TYPES
PRIVATE I
IVAT ROAD
PRIMITIVE ROAO
UNIMPROVED ROAO
RAOCD AHO DRAINED ROAD
OIL SURPACED ROAD
METAL SURPACED ROAD LOW TYFt
METAL SunFACIOROAO
ITUMINOUS SURPACEOROAO
PAVED ROAO
ROAD MAP
GWINNETT BARROW S WALTON COUNTIES
PUBLIC WORKS PANEL
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
OF GEORGIA
NOVEMBER 1945
SCALE IN MILES