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 r3 ici icoltiro1 cxSi IwJLlteil JtevJoww 0 c c 0 c im I 3 1 0 o M 01 E 3 5 I u o 0 a E i o 01 0 0 o 0 c 0 13 0 U u 111 Q z Of LU I h CO 0 Z 0 CO 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 bu