LV O tot PUBLIC IMPROVEMENTS FOR ELBERT FRANKLIN HART MADISON COUNTIES PUBLIC WORKS STUDY NO ll PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JUNE 1946V 5 A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR ELBERT FRANKLIN HART MADISON COUNTIES o o a in Q Z CO z o Z UJ X h Q Z O CO INCLUDING THE TOWNS OF ELBERTON CARNESVILLE LAVONIA ROYSTON HARTWELL COMER DANIELSVILLE PUBLIC WORKS STUDY NO 11 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES JUNE 1946 mWERsfJ LIBRARIES J GEORGIAELLIS 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 T F Abercrombie Blanton Fortson Alfred W Jones Walter McDonald Henry T McIntosh G T Papageorge Director COUNTY COMMISSIONERS Elbert County G C Crawford Commissioner Elberton J N Maxwell Jr Clerk Elberton Franklin County C D McEntire Commissioner and Ordinary Carnesville L A Pierce Clerk Carnesville Hart County A S Johnson Chairman Hartwell Edgar M Brown Hartwell O L Vickery Dewey Rose T P Holbrook Lavonia L A Pruitt Canon Effie ONeal Clerk Hartwell Madison County W F Hix Commissioner Danielsville Advisory Board J K Gholston Chairman Comer J T Baker Danielsville J M Rice Royston R R Bird Clerk Ila CITY OFFICIALS Elberton Fred Herndon Mayor City Council Dr D V Bailey Harry S Bell T Clyde Brown W E Hall T T Thornton Jr W D Fortson Clerk and Treasurer Carnesville G F Wilson Mayor City Council L M Gillespie C R Hall M G Payne Clyde Sullivan M C Wansley J W Car roll Clerk Lavonia S E Vandiver Jr Mayor City Council J M Battson R L Beasley J D Hicks Ralph Wilder W R Cawthon Clerk and Treasurer Royston Lawson McConnell Mayor City Council C N Adams H H Dyer G L Ridgway C B Thornton L R Tucker A S Turner L M Turner Clerk Hartwell R C Linder Mayor City Council H I Alford R L Ayers W L Hailey Louie L Morris W C Page Isham P Vick ery J L Teasley Clerk Comer J L McMurray Mayor City Council Willis C Birchmore W P Martin Leonidas F McConnell James C Means Clerk Danielsville Cecil Blackwell Mayor City Council D C Baker W S Burden H B Burroughs Perry SmithI CONTENTS Page I INTRODUCTION 4 II ELBERT COUNTY a Program for Elbert County 5 b Program for City of Elberton 9 III FRANKLIN COUNTY a Program for Franklin County13 b Program for City of Carnesville17 c Program for City of Lavonia21 d Program for City of Royston25 IV HART COUNTY a Program for Hart County29 b Program for City of Hartwell33 V MADISON COUNTY a Program for Madison County37 b Program for City of Comer41 c Program for City of Danielsville45 VI MAPElbert Franklin Hart Madison Counties49INTRODUCTION Elbert Franklin Hart and Madison Counties are located in the northeastern part of the state on the Piedmont Plateau Since 1920 the population of these counties has declined steadily according to the Federal census though Elbert and Hart Counties showed some recovery between 1930 and 1940 In 1940 the popula tion of Elbert County was 19618 of Franklin County 15612 of Hart County 15512 and of Madison County 13431 Agricultural pursuits provide the major source of income in all four counties The soil is good and crops can be grown on the Pied mont Plateau when other sections of the state are suffering from drought Cotton corn small grains livestock and poultry are the principal products Most of the industries in this area are located in Elbert County which has large granite deposits Elberton which with a 1940 popula tion of 6188 is the largest city in the group has more than twenty plants engaged in the production of granite and monuments A few industries such as textile mills garment factories and lumber mills are scattered throughout the four counties Almost all the arable land in this section is in production and it is not likely that agriculture will draw new workers in sufficient num ber to check the downward trend in population This can be done only through the expansion of present industrial plants and the es tablishment of additional industries In the preparation of this program of public works 50 Federal aid has been assumed to supplement the anticipated income from local sources No Federal funds are available for public improvements at this time however and the actual time that will be required to com plete the program will depend on funds available The program has been laid out with the idea of developing first those projects which are most urgently needed It is possible that circumstances may occur which will alter the priority of needs in the respective towns and counties and for this reason the program should be revised annually It is flexible and can be put into effect over a shorter or longer period of time as desired The program has been prepared for these counties and municipali ties through the combined efforts of local officials and various state agencies including the State Highway Department the State Health Department and others working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of Geor giaFINANCES ELBERT COUNTY Elbert County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 18 mills for county pur poses and 10 mills for countywide schools The assessed valuation is estimated at 40 of the true value of real and personal property An increase in valuation to 60 of actual values is planned The homestead and personal exemption approximates 32 of the assessed values The ad valorem tax has provided about 67 and the gasoline tax 30 of the total revenue during the period studied As of June 30 1945 outstanding obligations amounted to 106 000 consisting of 70000 of 5 road improvements bonds and 36 000 of 4 bridge bonds which at the present rate will be retired in 1955 There was a cash balance of 12871 The following tables set forth details of the Countys finances from July 1 1940 through June 30 1945 the anticipated picture through June 30 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming an in crease in property assessments to 60 in 1946 the County will have available 443230 plus 12871 of current assets or a total of 456 101 for public improvements over the next seven yearsFINANCIAL STATEMENT 19401944 ELBERT COUNTY ASSESSED VALUES Tax Year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars Real and personal property 4455856 4580198 4452135 4733522 4832913 Less homestead and personal exemption 1432343 1516389 1467272 1549593 1599270 Net real and personal taxable property 3023513 3063809 2984863 3183929 3233643 Utilities private corporations 640853 651050 652201 673620 674790 Total assessed valueall taxable property 3664366 3714859 3637064 3857549 3908433 TAX RATE per 1000 J 1800 1800 1800 1800 1800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 63041 63042 63043 63044 63045 Cash beginning of fiscal year 52105 1 57904 43649 1020 4556 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 48028 49625 50836 57507 57828 b General property taxprior levies and penalties 12657 7703 13835 8456 8367 c Fines and forfeitures 2033 1898 1864 1784 1835 d State gasoline tax 25501 1 29041 28071 27544 27646 e Miscellaneous 1337 765 274 144 253 Total continuing sources of revenue 89556 I 89032 94880 95435 95929 Nonrecurring receipts including borrowings a State highway road work 10885 8717 13308 4976 3995 b Highway certificates 16655 16655 18836 16655 16655 c Sale of equipment I 4500 Total nonrecurring receipts 27540 25372 36644 21631 20650 TOTAL RECEIPTS 117096 114404 131524 117066 116579 Cash plus total receipts 64991 f 56500 87875 116046 121135 DISBURSEMENTS Governmental operating expenses a General government 23202 23249 23140 24816 20232 b Public safety 5126 4720 3534 1851 3657 c Roads bridges and streets 47678 41020 44227 43554 49669 d Health and charities 5363 5136 5866 5898 7338 Total governmental operating expenses 81369 74125 76767 76119 80896 Capital and emergency expenditures a New equipment 12591 2350 1495 5000 9286 Total capital and emergency expenditures 12591 2350 1495 5000 9286 Debt Service a Interest 10935 11674 5483 8371 6082 b Principalfunded debt 12000 1 12000 22000 12000 c Principalfloating debt 6000 5150 Total debt service 28935 23674 10633 30371 18082 TOTAL DISBURSEMENTS 122895 I 100149 88895 111490 108264 Cash end of fiscal year 57904 43649 1020 1 4556 12871 1400 General400 BondsANTICIPATED FINANCES 19451951 ELBERT COUNTY ASSESSED VALUES Tax year 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars Real and personal property 4946055 7400000 7400000 7400000 7400000 7400000 7400000 Less homestead and pers exemption 1543730 2000000 2000000 2000000 2000000 2000000 2000000 Net real and personal property 3402325 5400000 5400000 5400000 5400000 5400000 5400000 Utilities private corporations 700087 700000 700000 700000 700000 700000 700000 Total assessed value all taxable property 4102412 6100000 6100000 6100000 6100000 6100000 6100000 TAX RATE per 1000 1800 1800 1800 1800 1800 1800 1800 RECEIPTS Fiscal year ending 63046 63047 63048 63049 63050 63051 63052 Continuing sources of revenue a General property tax current levy 81000 120000 120000 120000 120000 120000 120000 b Fines forfeitures 2000 2000 2000 2000 2000 2000 2000 c State gasoline tax 35765 33014 33014 33014 33014 33014 33014 d Miscellaneous 300 300 300 300 300 300 300 Total continuing sources of revenue 119065 155314 155314 155314 155314 155314 156314 Nonrecurring receipts including borrowings a Prior taxes 46000 Total nonrecurring receipts 46000 J TOTAL RECEIPTS 165065 155314 155314 155314 155314 155314 155314 DISBURSE MENTS Governmental operating expenses a General government 22000 22000 22000 22000 22000 22000 22000 b Public safety 4000 4000 4000 4000 4000 4000 4000 c Roads bridges and streets 45000 45000 45000 45000 45000 45000 45000 d Health charities 7000 7000 7000 7000 7000 7000 7000 Total governmental operating expenses 78000 78000 78000 78000 78000 78000 78000 Debt Service a Interest 5120 4420 3720 3020 2320 1620 1350 b Prin retirementfunded debt 14000 14000 14000 14000 14000 6000 6000 c Prin retirementfloating debt 4149 Total debt service 23269 18420 17720 17020 16320 7620 7350 TOTAL DISBURSEMENTS 101269 96420 95720 95020 94320 85620 85350 Available for public improvements 63796 58894 59594 60294 60994 69694 69964 1300 General 500 BondsPROGRAM OF PROPOSED PUBLIC IMPROVEMENTS ELBERT COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1 Construction of Road No 1 see Map beginning at Hart County Line and extending southwest 82 miles through Bowman toward Jeptha to Madison County Line 120000 Federal Secondary Funds with County Participation 40000 40000 2 Construction of Road No 2 see Map beginning at SR 36 old route and extending 65 miles southeast to intersection with road to Nancy Hart Forest Park 110000 Federal Secondary Funds with County Participation 30000 3 Construction of Road No 3 see Map beginning at Rock Branch High School on SR 82 and extending 81 miles via Montevideo to intersection with road leading to Iva S C 80000 Federal Secondary Funds with County Participation 25000 4 Construction of Road No 4 see Map beginning at SR 36 old route below Bethel Church and extending 52 miles south to intersection with road leading to Nancy Hart Forest Park 59400 50 Federal Aid 29700 5 Construction of road No 5 see Map beginning at SR 36 old route above Bethel Church and extending 66 miles southwest to intersection with SR 17 at Fortsonia 71500 50 Federal Aid 35750 Total for Year 40000 40000 55000 29700 35750 Balance of construction with Federal and State funds under Federal Secondary Program NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above fiveyear program Actual time that will be required to complete program will depend on funds availableFINANCES CITY OF ELBERTON Elberton county seat of Elbert County is governed by a mayor and council The population increased from 4650 in 1930 to 6188 in 1940 The tax rate has been stable at 1550 mills for the last four years which includes the tax for operation of the Citys schools It is proposed that the tax rate be raised to 1750 mills in 1946 The assessed valu ation is estimated at 65 of the true value of real and personal prop erty During the period studied the ad valorem tax has provided about 19 and the income from the municipally owned water and light system 65 of the total revenue As of January 8 1946 outstanding obligations amounted to 118 500 consisting of various bond issues which at the present rate will be retired in 1958 The City had a cash balance of 9888 and a re serve of 48900 in government bonds making a total of 58788 in current assets as of January 8 1946 The tables which follow set forth details of the Citys finances for the years 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 399786 plus 58788 of current assets or a total of 458 574 for public improvements over the next seven yearsFINANCIAL STATEMENT 19401945 CITY OF ELBERTON ASSESSED VALUES Tax year Real and personal property Utilities private corporations 1940 Dollars 3448916 1941 Dollars 1942 Dollars 1943 Dollars 3532560 3605905 I 3333195 1944 Dollars 1945 Dollars 3335790 I 3338598 137453 142030 j 142860 144063 142608 148310 Total assessed value all taxable property i 3586369 1 3674590 I 3748765 i 3477258 3478398 I 3486908 TAX RATE per 1000 1700 1600 1550 I 1550 1550 RECEIPTS Total nonrecurring receipts 2364 586 374 585 1743 TOTAL RECEIPTS 237423 278141 260665 DISBURSEMENTS 1550 Fiscal year ending 123140 11542 11543 11544 11545 1846 Continuing sources of revenue a General property tax 50247 48629 50365 57964 52801 48873 b Public service water light 147702 186478 170921 168113 179012 192797 c Pines forfeitures 2900 4073 3345 3433 4258 6675 d Licenses permits 7623 7474 7512 6913 6649 6423 e School fund fees 22990 29850 25382 26934 26895 33421 f Rents 218 1593 2553 2394 193 g Cemetery 912 180 934 1004 927 1124 h Swimming pool 400 337 1 910 i Miscellaneous 2067 534 239 1122 1860 1522 Total continuing sources of revenue 235059 277555 260291 268036 274796 291938 Nonrecurring receipts including borrowings a Interest 2364 586 374 585 1743 1875 1875 268621 276539 293813 Governmental operating expenses a General government 15142 19021 18720 19563 19191 20286 b Public safety 22817 21915 32930 18737 22126 22479 c Roads bridges streets sanitary 20457 11574 15574 13189 13690 16798 d Health charities 3667 3018 2316 1725 2032 1794 e Water power 101474 104472 94431 88423 102705 109311 f Swimming pool 775 480 319 795 868 860 g School budget 52678 51333 55462 57087 63491 74473 h Cemetery 790 779 829 1031 989 1015 i Auditorium I 1098 850 592 j Miscellaneous 300 2317 160 5878 Total governmental operating expenses 218100 214909 221679 201560 225684 252894 Capital emergency expenditures a U S savings bonds 28600 21300 b Improvements to sidewalks streets 4933 33502 20000 Total capital emergency expenditures 4933 28600 54802 20000 Debt Service a Interest 11242 10896 8444 7023 5828 5806 b Principalfunded debt 12500 19500 17500 14500 14500 13500 Total debt service 23742 30396 25944 21523 20328 19306 TOTAL DISBURSEMENTS 241842 250238 247623 251683 300814 292200 Cash end of fiscal year 1 1 1 I 9888 10ANTICIPATED FINANCES 19461952 CITY OF ELBERTON ASSESSED VALUES RECEIPTS DISBURSEMENTS Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 3370000 3400000 3425000 3450000 3500000 3500000 3500000 Utilities private corporations 149000 149000 149000 149000 149000 149000 149000 Total assesed value all taxable property 3519000 3549000 3574000 3599000 3649000 3649000 3649000 TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750 Fiscal year ending 1946 1947 1948 1949 1950 1951 1952 Continuous sources of revenue a General property tax current levy 61500 62000 62500 63000 63500 63500 63500 b Public service water light 200000 200000 200000 200000 200000 200000 200000 c Fines forfeitures 5000 5000 5000 5000 5000 5000 5000 d Licenses permits 11000 11000 11000 11000 11000 11000 11000 e School 35000 35000 35000 35000 35000 35000 35000 f Miscellaneous 1500 1500 1500 1500 1500 1500 1500 Total continuing scources of revenue 314000 314500 315000 315500 316000 316000 316000 Nonrecurring receipts including borrowing a Prior taxes 20000 b Paving advances 7295 c Accounts receivable 16249 d From sinking fund 3634 20520 10946 1 Total nonrecurring receipts 47178 20520 10946 TOTAL RECEIPTS 361178 335020 325946 315500 316000 316000 316000 Governmental operating expenses a General government 21000 21000 21000 21000 21000 21000 21000 b Public safety 23000 23000 23000 23000 23000 23000 23000 c Street Sanitary Dept 15000 15000 15000 15000 15000 15000 15000 d Health charities 2000 2000 2000 2000 2000 2000 2000 e School 75000 75000 75000 75000 75000 75000 75000 f Water light 115000 115000 115000 115000 115000 115000 115000 Total governmental operating expenses 251000 251000 251000 251000 251000 251000 251000 Debt Service a Interest 3134 5020 4142 3174 2339 1704 1254 b Prin retirementfunded debt 500 15500 17500 20500 13500 12500 7500 c Prin retirementfloating debt 20591 Total debt service 24225 20520 21642 23674 15839 14204 8754 TOTAL DISBURSEMENTS 275225 271520 272642 274674 266839 265204 259754 Available for public improvements 85953 63500 53304 40826 49161 50796 56246 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF ELBERTON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Addition to City Hall Includes Two Rooms and New Vault 4000 50 Federal Aid 2000 2 Extension to Water System Includes New Reservoir and Filter Plant New Main to Town with Pump Extension to Present System 202000 50 Federal Aid 14500 14500 14500 14500 14500 14500 14000 3 Improvements to Sewerage System 60000 50 Federal Aid 4300 4300 4300 4300 4300 4300 4200 4 Extension and Modernization of Power System 42000 50 Federal Aid 3200 3200 3200 3200 3200 3200 1800 5 Construction of New Fire Station Includes New Equipment 50000 50 Federal Aid 10000 15000 6 Improvement to Streets Includes Paving and Sidewalks 234000 50 Federal Aid 17000 17000 17000 17000 17500 17500 15000 7 Development of Recreation Area Includes Athletic Field and Stadium Park and Facilities 50000 50 Federal Aid 10000 15000 8 Improvements to School Auditorium and Installation of Vault for Permanent Records 5000 50 Federal Aid 2500 9 Improvements to Airport including lenghtening of one Runway 25000 50 Federal Aid 12500 Total for Year 51000 54000 51500 54000 51500 39000 35000 NOTE No Federal funds are available at this time for public improvements except for certain specified items 50 Fed eral aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 12FINANCES FRANKLIN COUNTY Franklin County is governed by a county commissioner who is al so the ordinary The ad valorem tax rate is 5 mills for state purposes 15 mills for county purposes and 13 mills for countywide schools For several years prior to 1945 the tax rate for schools was 5 mills The assessed valuation is estimated at 30 of the true value of real and personal property The homestead and personal exemption approximates 43 of the assessed values During the period studied the ad valorem tax has provided about 46 and the gasoline tax 50 of the total revenue As of February 28 1946 there was a cash balance of no outstanding obligations 15717 with The following tables set forth details of the Countys finances for the years 1940 through 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 52850 plus 15717 of current assets or a total of 68567 for public improvements over the next seven years 13FINANCIAL STATEMENT 19401945 FRANKLIN COUNTY ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 2349411 2360993 2435532 2408925 2535732 2608863 Less homestead personal exemption 871330 1023201 1011265 1093931 1137673 1159606 Net real personal taxable property 1478081 1337792 1424267 1314994 1398059 1449257 Utilities private corporations 326672 328372 335148 373365 374213 381346 Total assessed valueall taxable property 1804753 1666164 1759415 1688359 1772272 1830603 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS Fiscal year 1940 1941 1942 1943 1944 1145 to 22846 Continuing sources of revenue a General property taxcurrent levy 27188 25172 27199 25272 26793 22490 b Prior taxes 820 764 1412 1707 624 4570 c Pines forfeitures 96 1592 533 1029 1133 d State gas tax 24631 27788 29227 35597 25746 36042 e County farm 168 625 2591 2344 1563 f Miscellaneous 314 66 282 401 2503 986 Total continuing sources of revenue 53217 56007 61244 65321 58258 65221 Nonrecurring receipts including borrowing a Highway contracts 14690 34359 18903 3590 7866 3723 Total nonrecurring receipts 14690 34359 18903 3590 7866 3723 TOTAL RECEIPTS 67907 90366 80147 68911 66124 68944 DISBURSEMENTS TOTAL DISBURSEMENTS 72648 79801 i 64097 58099 40476 Governmental operating expenses a General government 17924 17642 15924 15357 14081 14781 b Public safety 2131 2467 1897 1103 711 2022 c Roads and bridges 43679 46476 35240 28809 16595 33818 d Health charities 6671 6181 5119 6456 6730 9805 e County farm 514 755 1168 645 170 289 Total governmental operating expenses 70919 73521 59348 52370 38287 60715 Debt Service a Interest 1729 6280 4749 5729 2189 Total debt service 1729 6280 4749 5729 2189 60715 Cash end of fiscal year I 15717 14ANTICIPATED FINANCES 19461952 FRANKLIN COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 2610000 2610000 2610000 2610000 2610000 2610000 2610000 Less homestead and pers exemption 1160000 1160000 1160000 1160000 1160000 1160000 1160000 Net real and personal property 1450000 1450000 1450000 1450000 1450000 1450000 1450000 Utilities private corporations 385000 385000 385000 385000 385000 385000 385000 Total assessed value all taxable property 1835000 1835000 1835000 1835000 1835000 1835000 1835000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIP TS Fiscal year ending 22847 22848 22849 22850 22851 22852 22853 Continuing sources of revenue a General property tax current levy 27500 27500 27500 27500 27500 27500 27500 b Fines forfeitures 500 500 500 500 500 500 500 c State gasoline tax 30900 30900 30900 30900 30900 30900 30900 d Misc county farm 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 59900 59900 59900 59900 59900 59900 59900 Nonrecurring receipts including borrowings a Prior taxes 15050 Total nonrecurring receipts 15050 TOTAL RECEIPTS 74950 59900 59900 59900 59900 59900 59900 DISBURSEMENTS Governmental operating expenses a General government 15000 15000 15000 15000 15000 15000 15000 b Public safety 2000 2000 2000 2000 2000 2000 2000 c Roads and bridges 30000 30000 30000 30000 30000 30000 30000 d Health charities 7000 7000 7000 7000 7000 7000 7000 e County farm 500 500 500 500 500 500 500 TOTAL DISBURSEMENTS 54500 54500 54500 54500 54500 54500 54500 Available for public improvements 20450 5400 5400 5400 5400 5400 5400 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS FRANKLIN COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 1 Construction of Road No 1 see Map beginning at Bold Springs School and extending northeast across Little Creek and Nails Creek via Middle River Church to intersection with SR 106 southwest of Carnesville 25000 50 Federal Aid 12500 2 Construction of Road No 2 see Map beginning at SR 59 in Lavonia and extending northwest via Yow School and Poplar Springs Church to Stephens County Line 44000 50 Federal Aid 11000 11000 3 Construction of Road No 3 see Map beginning at SR 51 in Carnesville and extending northeast crossing the north fork of Broad River to intersection with SR 59 near Lavonia 46000 50 Federal Aid 11000 12000 Total for Year 12500 11000 11000 11000 12000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in prep aration of above sixyear program Actual time that will be required to complete program will depend on funds available 16FINANCES CITY OF CARNESVILLE Carnesville county seat of Franklin County is governed by a mayor and council The population decreased from 404 in 1930 to 361 in 1940 The tax rate is 6 mills and has been stable at this rate for the last six years The assessed valuation is estimated at 33 13 of the true value of real and personal property An increase in valuation to 60 of actual values is planned The ad valorem tax has provided 35 and the income from the municipally owned waterworks system 49 of the total revenue dur ing the period studied Outstanding obligations amount to 8500 of 4 water bonds which at the present rate will be retired in 1962 There was an esti mated cash balance of 372 as of December 31 1945 The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a pro posed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with an increase to 60 in property assessments beginning in 1946 the City will have available 9622 plus an estimated 372 of current assets or a total of 9994 for public improvements over the next seven years 17FINANCIAL STATEMENT 19401945 CITY OF CARNESVILLE ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 140775 187195 153165 189005 163880 Utilities private corporations 2858 2858 2858 2858 2858 3008 Total assessed value all taxable property 143633 190053 156023 191863 166888 TAX RATE per 1000 600 600 600 600 600 600 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 103 185 1 115 200 31 24 RECEIPTS Continuing sources of revenue a General property tax 736 813 1041 1002 1269 534 b Public service water 1066 1235 1238 1183 1446 1391 c Fines forfeitures 5 88 60 101 95 145 d Licenses permits 471 244 173 132 142 195 e Miscellaneous 1 100 63 362 Total continuing sources of revenue 2278 2380 2612 2481 3314 2265 Nonrecurring receipts including borrowings a Loan 200 500 200 Total nonrecurring receipts 200 500 200 TOTAL RECEIPTS 2478 2380 3112 2681 3314 2265 Casn plus total receipts 2581 2565 3227 2881 3345 2289 DISBURSEMENTS 1941 expenses are estimated Estimated Governmental operating expenses a General government 204 220 156 288 410 198 b Public safety 246 250 248 221 210 140 c Roads bridges streets 331 325 241 458 132 52 d Health charities 4 5 2 1 2 e Water 433 660 789 530 660 823 f Miscellaneous 11 50 20 476 14 Total governmental operating expenses 1229 1510 1456 1498 1890 1227 Capital emergency expenditures a Land purchased 600 Total capital emergency expenditures 1 600 Debt Service a Interest 464 440 424 405 201 190 b Principalfunded debt 500 500 500 500 1000 500 c Principalfloating debt 203 47 447 230 Total debt service 1167 940 971 1352 1431 690 TOTAL DISBURSEMENTS 2396 2450 3027 2850 3321 1917 Cash end of fiscal year 185 115 200 31 24 372 18ANTICIPATED FINANCES 19461952 CITY OF CARNESVILLE ASSESSED VALUES RECEIPTS DISBURSEMENTS Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 295135 295135 295135 295135 295135 295135 295135 Utilities private corporations 3000 3000 3000 3000 3000 3000 3000 Total assessed value all taxable property 298135 298135 298135 298135 298135 298135 298135 TAX RATE per 1000 600 600 600 600 600 600 600 Fiscal year ending 123146 123147 123148 123149 123150 123151 123152 Continuing sources of revenue a General property tax current levy 1800 1800 1800 1800 1800 1800 1800 b Public service water 1400 1400 1400 1400 1400 1400 1400 c Fines forfeitures 100 100 100 100 100 100 100 d Licenses permits 200 200 200 200 200 200 200 Total continuing sources of revenue 3500 3500 3500 3500 3500 3500 3500 Nonrecurring receipts including borrowings a Prior taxes 732 Total nonrecurring receipts 732 1 I TOTAL RECEIPTS 4232 3500 3500 3500 3500 3500 3500 Governmental operating expenses a General government 275 275 275 275 275 275 275 b Public safety 325 325 325 325 325 325 325 c Roads bridges streets 150 150 150 150 150 150 150 d Water 700 700 700 700 700 700 700 Total governmental operating expenses 1450 1450 1450 1450 1450 1450 1450 Debt Service a Interest 340 320 300 280 260 240 220 b Principal retirement funded debt 500 500 500 500 500 500 500 Total debt service 840 820 800 780 760 740 720 TOTAL DISBURSEMENTS 2290 2270 2250 2230 2210 2190 2170 Available for public improvements 1942 1230 1250 1270 1290 1310 1330 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF CARNESVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Extension of Water System 4000 50 Federal Aid 2000 2 Improvements to Streets including Paving Curb and Gutter and Sidewalks 45000 50 Federal Aid 33 Property Owners 1000 1000 1000 1500 1500 1500 Total for Year 2000 1000 1000 1000 1500 1500 1500 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed ir funds aratfable VJ SeVenyear ProSram Actual time that will be required to complete program will depend 20FINANCES CITY OF LAVONIA Lavonia located in the eastern part of Franklin County is govern ed by a mayor and council The population increased from 1511 in 1930 to 1667 in 1940 The tax rate was raised to 1650 mills in 1944 having previously been 1550 for several years The assessed valuation is estimated at about 60 of the true value of real and personal prop erty Since 1940 the ad valorem tax has provided 65 and the income from the municipally owned waterworks system 24 of the total rev enue Outstanding obligations as of December 31 1945 amounted to 48000 consisting of 16000 of 35 water and paving bonds 15 000 of 325 paving bonds and 17000 to 275 school bonds which at the present rate will be retired in 1961 There were a cash balance of 4279 and a reserve of 2000 in government bonds which makes a total of 6279 in current assets The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a pro posed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 33400 plus 6279 of current assets or a total of 39679 for public improvements over the next seven years 21FINANCIAL STATEMENT 19401945 CITY OF LAVONIA ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 844335 835420 830220 823320 856610 859960 Utilities private corporations 86601 85909 101824 107263 107873 110970 Total assessed value all taxable property 930936 921329 I 932044 930583 964483 970930 TAX RATE per 1000 1550 1550 1550 1550 1650 1650 RECEIPTS AND DISBURSEMENTS Fiscal year 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 968 609 2149 I 1201 2938 1558 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 10520 9755 10372 11325 12043 12921 b Gen property taxprior levies penalties 4183 3088 i 4113 5150 3229 3596 c Public service water 4671 4374 I 4466 5406 5155 9016 d Fines forfeitures 962 732 1 593 811 1719 1472 e Licenses permits 1063 1158 1 1126 1152 1022 1160 f Rent 111 80 I 139 122 140 100 g Street tax 220 92 2 h Miscellaneous 274 307 351 736 140 368 Total continuing sources of revenue 22004 19586 21162 24702 23448 28633 Nonrecurring receipts including borrowings a Bonds loans 33220 3500 Total nonrecurring receipts 33220 I 3500 1 TOTAL RECEIPTS 22004 52806 1 24662 24702 23448 28633 Cash plus total receipts 22972 52197 1 26811 25903 26386 30191 DISBURSEMENTS Governmental operating expenses a General government 1803 1473 j 1464 2404 2115 2763 b Public safety 4898 4861 3717 4017 4616 4372 c Roads bridges streets 1201 693 882 1211 1369 1824 d Health charities 796 584 1 443 792 947 1487 e Water 1146 568 I 1765 2149 3706 4974 f Public schools 1063 488 973 2282 1794 1903 g Library 315 410 394 383 848 1205 h Miscellaneous 207 370 1 Total governmental operating expenses 11429 9447 9638 1 13238 15395 18528 Capital emergency expenditures a New improvements 2998 23492 4117 b U S bond 1 2000 c New equipment 1 377 i 915 563 2758 Total capital emergency expenditures 2998 23492 i 4494 915 2563 2758 Debt Service a Interest 2404 2709 2270 2312 1870 1626 b Principalfunded debt 6750 14400 9208 6500 5000 3000 Total debt service 9154 17109 11478 I 8812 6870 4626 TOTAL DISBURSEMENTS 23581 50048 25610 1 22965 24828 25912 Cash end of fiscal year 609 2149 1 1201 1 2938 1 1558 4279 22 ANTICIPATED FINANCES 19461952 CITY OF LAVONIA ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 900000 900000 900000 900000 900000 900000 900000 Utilities private corporations 120000 120000 120000 120000 120000 120000 120000 Total assessed value all taxable property 1020000 1020000 1020000 10200000 1020000 1020000 1020000 TAX RATE per 1000 1650 1650 1650 1650 1650 1650 1650 RECEIPTS DISBURSEMENTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 16830 16830 16830 16830 16830 16830 16830 b Public service water 9000 9000 9000 9000 9000 9000 9000 c Fines forfeitures 1500 1500 1500 1500 1500 1500 1500 d Licenses permits 1200 1200 1200 1200 1200 1200 1200 e Rent 125 125 125 125 125 125 125 f Miscellaneous 350 350 350 350 350 350 350 Total continuing sources of revenue 29005 29005 29005 29005 29005 29005 29005 Nonrecurring receipts including borrowings a Prior taxes 4000 Total nonrecurring receipts 4000 TOTAL RECEIPTS 33005 29005 29005 29005 29005 29005 29005 Governmental operating expenses a General government 3000 3000 3000 3000 3000 3000 3000 b Public safety 5000 5000 5000 5000 5000 5000 5000 c Roads bridges streets 2000 2000 2000 2000 2000 2000 2000 d Health charities 2000 2000 2000 2000 2000 2000 2000 e Water works 5500 5500 5500 5500 5500 5500 5500 f Public schools 3000 3000 3000 3000 3000 3000 3000 g Library 1000 1000 1000 1000 1000 1000 1000 Total governmental operating expenses 21500 21500 21500 21500 21500 21500 21500 Debt Service a Interest 1515 1445 1375 1305 1235 1165 1095 b Principal retirement funded debt 2000 2000 2000 2000 2000 2000 2000 Total debt service 3515 3445 3375 3305 3235 3165 3095 TOTAL DISBURSEMENTS 25015 24945 24875 24805 24735 24665 24595 Available for public improvements 7990 4060 4130 4200 4270 4340 4410 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF LAVONIA DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1 Improvements to Water and Sewerage Systems including New Well 15000 50 Federal Aid 7500 2 Street Equipment 3500 3500 3 Construction of Recreation Center including Swimming Pool Tennis Courts Golf Course Playgrounds 60000 50 Federal Aid 25 Donations 7500 7500 4 Construction of Farmers Market including Addition to Canning Plant 1500 1500 5 Improvements to Fire Department including New Equipment 5000 50 Federal Aid 2500 Totals for Year 11000 7500 7500 1500 2500 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above fiveyear program Actual time that will be required to complete program will depend on funds available 24FINANCES CITY OF ROYSTON Royston located in the southeastern part of Franklin County is governed by a mayor and council The population increased from 1447 in 1930 to 1549 in 1940 The tax rate was raised to 125 mills in 1945 having been stable at 115 for four years previously The as sessed valuation is estimated at 45 of the true value of real and per sonal property An increase in valuation to 60 of actual values in planned During the period studied the ad valorem tax has provided 50 and the income from the municipally owned waterworks system 27 of the total revenue As of December 31 1945 outstanding obligations amounted to 32500 consisting of various bond issues which at the present rate will be retired in 1963 There was a cash balance of 4955 The following tables set forth details of the Citys finances from 1941 through 1945 the anticipated picture through 1952 and a pro posed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming an in crease of 30 in property assessments beginning in 1946 the City will have available 51995 plus 4955 of current assets or a total of 56 950 for public improvements over the next seven years 25FINANCIAL STATEMENT 19411945 CITY OF ROYSTON ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 668000 698000 752000 723000 737250 Utilities private corporations 36000 37000 38000 37000 40029 Total assessed value all taxable property 704000 735000 790000 760000 777279 TAX RATE per 1000 1150 1150 1 1150 1150 1250 RECEIPTS AND DISBURSEMENTS Fiscal year 1941 1942 1943 1944 1945 Cash beginning of fiscal year 593 53 5376 7766 2412 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 5753 4789 4909 3850 5908 b General property taxprior levies penalties 6120 6432 4170 4834 4360 c Public service water 5977 5582 5311 5232 5781 d Fines forfeitures 963 954 1706 1298 1942 e Licenses permits 1810 1709 1545 1634 2035 f Street tax 166 168 160 180 161 g W P A 3786 h Miscellaneous 623 1103 407 698 820 Total continuing sources of revenue 25198 20737 18208 17726 21007 Nonrecurring receipts including borrowings a City sales 1894 422 b U S bond 1 1 3700 Total nonrecurring receipts 1894 422 3700 TOTAL RECEIPTS 25198 22631 18630 17726 24707 Cash plus total receipts 25791 22684 24006 25492 27119 DISBURSEMENTS Governmental operating expenses a General government 2111 2878 1703 2358 1527 b Public safety 2353 2579 3510 3423 3836 c Roads bridges streets 1687 499 864 904 1426 d Health charities 536 836 716 1120 2051 e Water 3718 3752 3311 3984 4120 f Library 1 1 1 418 g W P A 7841 1 333 Total governmental operating expenses 18246 1 10877 10104 11789 13378 Capital emergency expenditures a Building 903 14 b New Equipment 427 I 657 403 3656 4780 c U S bond 1 I 3700 Total capital emergency expenditures 1330 671 403 7356 4780 Debt Service a Interest 1830 1884 1733 1435 1506 b Principalfunded debt 4332 1 3876 1 4000 2500 2500 Total debt service 6162 1 5760 1 5733 1 3935 4006 TOTAL DISBURSEMENTS 25738 i 17308 I 16240 I 23080 22164 Cash end of fiscal year 53 5376 7766 2412 4955 26ANTICIPATED FINANCES 19461952 CITY OF ROYSTON ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 957800 957800 957800 957800 957800 957800 957800 Utilities private corporations 44200 44200 44200 44200 44200 44200 44200 Total assed value all taxable property 1002000 1002000 1002000 1002000 1002000 1002000 1002000 TAX RATE per 1000 1250 i 1250 1250 1250 1250 1250 1250 RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 12525 12525 12525 12525 12525 12525 12525 b Public service water 6000 6000 6000 6000 6000 6000 6000 c Fines forfeitures 1800 1800 1800 1800 1800 1800 1800 d Licenses permits 2000 2000 2000 2000 2000 2000 2000 e Street tax 200 200 200 200 200 200 200 f Miscellaneous 800 800 800 800 800 800 800 Total continuing sources of revenue 23325 23325 23325 23325 23325 23325 23325 Nonrecurring receipts including borrowings a Prior taxes 4000 Total nonrecurring receipts 4000 1 1 1 TOTAL RECEIPTS 27325 23325 23325 1 23325 1 23325 23325 23325 DISBURSEMENTS Governmental operating expenses a General government 3000 3000 3000 3000 3000 3000 3000 b Public safety 3000 3000 3000 3000 3000 3000 3000 c Roads bridges streets 1000 1000 1000 1000 1000 1000 1000 d Health charities 900 900 900 900 900 900 900 e Water 4200 4200 4200 4200 4200 4200 4200 f Miscellaneous 500 500 500 500 500 500 500 Total governmental operating expenses 12600 12600 12600 12600 12600 12600 12600 Debt Service a Interest 1500 1325 1150 975 800 710 620 b Principal retirement funded debt 3500 3500 3500 3500 2000 2000 2000 Total debt service 5500 4825 4650 4475 2800 2710 2620 TOTAL DISBURSEMENTS 17600 17425 17250 17075 i 15400 15310 15220 Available for public improvements 9725 5900 6075 I 6250 1 7925 8015 8105 27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF ROYSTON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 LATER 1 Improvements to Water System 31000 50 Federal Aid 10000 5500 2 Construction of Sidewalks 28000 50 Federal Aid 4500 9500 3 Improvements to Sewerage System 33000 50 Federal Aid 10000 6500 4 Street Pavement 42000 50 Federal Aid 3500 10000 7500 5 Sewage Disposal Plant 34000 50 Federal Aid 17000 Total for year 10000 10000 9500 10000 10000 10000 7500 17000 Revenue Certificates N0TE pNreparadtion 2pXttS h T 5ft Federal aid has been available Program Actual time that will be required to complete program will depend cm funds 28 FINANCES HART COUNTY Hart County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 25 mills for county purposes and 5 mills for countywide schools The county tax rate was stable at 21 mills for several years prior to 1944 when it was raised to 23 mills In 1945 it was raised to 25 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 homestead and personal exemption approximates 42 of the assessed values During the period studied the advalorem tax has provided 60 and the gasoline tax 36 of the total revenue As of December 31 1945 outstanding obligations amounted to 131664 consisting of 80000 of school and road bonds and 51664 of warrants which at the present rate will be retired in 1955 The County had a reserve of 27380 for bond retirement and purchase of road equipment and a cash balance of 11910 or a total of 39290 in current assets The following tables set forth details of the Countys finances from 1941 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming that property assessments will be increased about 10 in 1946 the Coun ty will have available 60531 plus 11910 of current assets or a total of 72441 for public improvements over the next seven years 29FINANCIAL STATEMENT 19411945 HART COUNTY ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 2252257 2269619 2229470 2260882 2333674 Less homestead personal exemption 952319 960516 982339 997205 1030690 Net real personal taxable property 1299938 1309103 1247131 1263677 1302984 Utilities private corporations 181228 262399 297967 316130 326188 Total assessed value all taxable property 1481166 1571502 1545098 1579807 1629172 TAX RATE per 1000 2100 2100 2100 2300 2500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123141 123142 1 123143 123144 123145 Cash beginning of fiscal year 11667 19806 16716 23204 29586 RECEIPTS Continuing sources of revenue a General property taxcurrent levy b Prior taxes c Fines d Gasoline tax e Miscellaneous f Sales from county farm Total continuing sources of revenue Nonrecurring receipts including borrowings a Highway certificates 22773 21218 29879 20664 I 14478 724 742 24620 23599 991 837 778 1070 70550 61944 19755 33576 8255 728 1195 25839 27364 472 187 1324 76673 b Withholding tax c Discount on warrants d Loans warrants e Highway contracts Total nonrecurring receipts TOTAL RECEIPTS Cash plus total receipts 11899 1857 92 928 2299 6916 11535 12827 11072 11627 71901 355 2420 2775 83377 73016 88300 74676 95044 92822 105016 97880 30 35766 8189 3397 26959 57 1758 76126 10551 516 1223 12290 88416 118002 DISRTTRSKMKNTS Governmental operating expenses a General goverment 13509 13875 14100 14880 12052 b Jail 1732 1371 863 807 2359 c Public works camp roads bridges 35548 39785 31845 29120 29469 d Donations 122 245 215 295 345 e Miscellaneous 43 44 49 223 52 f Welfare charity 6031 3593 4631 4526 4438 g Jury expenses 2744 3661 2065 3330 2492 h County agent home demonstration agent 2400 2400 2400 2403 2719 Total governmental operating expenses 62129 64974 56168 55584 53926 Capital emergency investment expenditures a Withholding tax 92 364 524 b Road equipment 1285 2500 2816 Total capital investment emergency expendit 1285 2500 92 364 3340 Debt Service a Interest on warrants 2023 477 676 571 2368 b Interest on bonds 4723 6298 4700 4775 3880 c Prin floating debt 2078 1857 7176 15198 d Prin funded debt 3000 13000 7000 e Payments to sinking funds 1 1 27380 Total debt service 11824 8632 25553 12346 48826 TOTAL DISBURSEMENTS 75238 76106 81812 68294 106092 Cash end of fiscal year 19806 16716 1 23204 29586 11910 ANTICIPATED FINANCES 19461952 HART COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 2600000 2600000 2600000 2600000 2600000 2600000 2600000 Less homestead and personal exemp 1050000 1050000 1050000 1050000 1050000 1050000 1050000 Net real and personal property 1550000 1550000 1550000 1550000 1550000 1550000 1550000 Utilities private corporations 350000 350000 350000 350000 350000 350000 350000 Total assessed value all taxable property 1900000 1900000 1900000 1900000 1900000 1900000 1900000 TAX RATE per 1000 2500 2500 2500 2500 2500 2500 2500 RECEIPTS DISBURSEMENTS Fiscal year ending 123146 123147 123148 123149 123150 123151 123152 Continuing sources of revenue a General property tax current levy 47000 47000 47000 47000 47000 47000 47000 b Fines forfeitures 2000 2000 2000 2000 2000 2000 2000 c State gasoline tax 28670 28670 28670 28670 28670 28670 28670 d County farm 1500 1500 1500 1500 1500 1500 1500 Total continuing sources of revenue 79170 79170 79170 79170 79170 79170 79170 Nonrecurring receipts including borrowings a Sinking fund 23172 4208 b Taxes and miscellaneous accounts due 9000 9000 Total nonrecurring receipts 32172 13208 TOTAL RECEIPTS 111342 92378 79170 79170 79170 79170 79170 Governmental operating expenses a General government 12000 12000 12000 12000 12000 12000 12000 b Jail 1000 1000 1000 1000 1000 1000 1000 c Public works camp roads bridges streets 29000 29000 29000 29000 29000 29000 29000 d Health 1000 2000 2000 2000 2000 2000 2000 e Welfare charity 4500 4500 4500 4500 4500 4500 4500 f County agents 3000 3000 3000 3000 3000 3000 3000 g Jury 3000 3000 3000 3000 3000 3000 3000 h Equipment 16000 1 1 i Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total governmental operating expenses 54500 71500 55500 55500 55500 55500 55500 Debt Service a Interestbonds 5375 3000 3000 3000 2000 2000 2000 b Principal retirement funded debt 20000 20000 20000 c Principal retirement floating debt 18000 10000 15000 1 8664 d Interestfloating debt 2000 1000 500 1 1 Total debt service 45375 14000 18500 23000 10664 I 2000 22000 TOTAL DISBURSEMENTS 99875 85500 74000 78500 670 66164 13006 57500 21670 77500 Available for public improvements 11467 6878 j 5170 1670 31PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS HART COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 LATER 1 Construction of Road No 1 see Map beginning at Montevideo and extending 530 miles northwest via Nancy Hart School to intersection with SR 77 30000 50 Federal Aid 15000 2 Construction of Road No 2 see Map beginning at SR 8 at Goldmine and extending 585 miles north via Macedonia Church to intersection with SR 51 southwest of Airline 32000 50 Federal Aid 16000 3 Construction of Road No 3 see Map beginning at SR 59 at Franklin County Line near Lavonia and extending 530 miles southeast via Mauldens Mill Providence Church and Shoal Creek to intersestion with SR 77 33000 50 Federal Aid 16500 4 Construction of Road No 4 see Map beginning at SR 8 at Goldmine and extending 440 milos southeast to Elbert County Line 24000 50 Federal Aid 12000 Total for year 15000 16000 16500 12000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 32FINANCES CITY OF HARTWELL Hartwell county seat of Hart County is governed by a mayor and council The population increased from 2048 in 1930 to 2372 in 1940 The tax rate is 20 mills of which 550 is allocated to schools and has been stable at this rate for the last five years The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valuation to a final 60 of actual values is proposed The ad valorem tax has furnished 62 and the income from the municipally owned waterworks system 28 of the total revenue since 1941 As of December 31 1945 outstanding obligations amounted to 62000 consisting of 10000 of 6 school bonds 10000 of 5 sewer bonds 30000 of 5 street paving bonds and 12000 of 3 street paving bonds which at the present rate of maturity will be retired in 1963 There was a cash balance of 21921 The following tables set forth details of the Citys finances from 1941 through 1945 the anticipated picture through 1952 and a pro posed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with a gradual in crease to 60 in property assessments within the next four years the City will have available 54260 plus 21921 of current assets or a total of 76181 for public improvements over the next seven years 33FINANCIAL STATEMENT 19411945 CITY OF HARTWELL ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1101490 1109580 1106315 1108000 1059815 Utilities private corporations 32101 32090 32093 32927 32910 Total assessed value all taxable property 1133591 1141670 1138408 1140927 1092725 TAX RATE per 1000 2000 2000 2000 RECEIPTS 2000 2000 RECEIPTS AND DISBURSEMENTS Fiscal year 1941 1942 1943 1944 1945 Cash beginning of fiscal year 5757 7244 13600 16276 18861 Continuing sources of revenue a General property taxcurrent levy 18803 17740 20560 21605 21744 b General property taxprior levies penalties 6893 11149 6084 3493 2870 c Public service water 12929 11844 10220 11632 12350 d Fines forfeitures 1069 872 712 638 768 e Licenses permits 2946 3398 2915 3431 3771 f Miscellaneous 41 26 63 170 59 Total continuing sources of revenue 42681 45029 40554 40969 41562 Nonrecurring receipts including borrowings a Sinking fund 3000 3000 4000 4000 4000 b Truck sale 325 115 Total nonrecurring receipts 3000 3000 4000 4325 4115 TOTAL RECEIPTS 45681 48029 44554 Cash plus total receipts 51438 55273 I 58154 DISBURSEMENTS Total debt service 13814 15168 15380 45294 61570 13580 45677 64538 Governmental operating expenses a General government 5044 4054 4022 4075 4382 b Public safety 4456 4725 5062 5050 4781 c Roads bridges streets 3277 3880 4158 3687 3721 d Health charities 1042 1491 2149 3005 2599 e Water 9211 6555 5540 7312 9619 f School 7200 5800 5200 6000 5000 g Lot purchase 150 i 1 Total governmental operating expenses 30380 26505 26131 29129 30102 Capital emergency expenditures a Fire hose 367 b New truck 1350 Total capital emergency expenditures 1 367 1350 Debt Service a Interest 1351 1916 1780 1874 285 b Principalfunded debt 8463 9252 9600 7706 6880 c Payments to sinking funds 4000 4000 4000 4000 4000 11165 TOTAL DISBURSEMENTS 44194 41673 41878 Cash end of fiscal year 7244 13600 16276 42709 18861 42617 21921 34ANTICIPATED FINANCES 19461952 CITY OF HARTWELL ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 1310000 1400000 1500000 1550000 1550000 1550000 1550000 Utilities private corporations 35000 35000 35000 35000 35000 35000 35000 Total assessed value all taxable property 1345000 1435000 1535000 1585000 1585000 1585000 1585000 TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000 RECEIPTS DISBURSEMENTS TOTAL DISBURSEMENTS 37960 38340 38620 39800 39580 Available for public improvements 6340 7760 9480 9300 9520 43360 5740 Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax 26900 28700 30700 31700 31700 31700 31700 b Public service water 12500 12500 12500 12500 12500 12500 12500 c Fines forfeitures 1000 1000 1000 1000 1000 1000 1000 d Licenses permits 3800 3800 3800 3800 3800 3800 3800 e Miscellaneous 100 100 100 100 100 100 100 TOTAL RECEIPTS 44300 46100 48100 49100 49100 49100 49100 Governmental operating expenses a General Government 4500 4500 4500 4500 4500 4500 4500 b Public safety 5000 5000 5000 5000 5000 5000 5000 c Roads bridges streets 4000 4000 4000 4000 4000 4000 4000 d Health charities 2500 2500 2500 2500 2500 2500 2500 e Water 9000 9000 9000 9000 9000 9000 9000 f School 6000 6600 7100 8500 8500 8500 8500 Total governmental operating expenses 31000 31600 32100 33500 33500 33500 33500 Debt Service a Interest 2960 2740 2520 2300 2080 1860 1480 b Principal retirement funded debt 4000 4000 4000 4000 4000 8000 8000 Total debt service 6960 6740 6520 6300 6080 9860 9480 42980 6120 35PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF HARTWELL DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1 Improvements to Streets 42000 50 Federal Aid 10500 10500 2 Improve and Extend Water System and Filter Plant 45000 50 Federal Aid 11250 11250 3 Improvements to Sewerage System 4000 50 Federal Aid 2000 4 Construction of City Hall and Fire Department 45000 50 Federal Aid 22500 Total for Year 10500 10500 11250 11250 2000 22500 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available H6FINANCES MADISON COUNTY Madison County is governed by a county commissioner and three man advisory board The ad valorem tax rate is 5 mills for state purposes 15 mills for county purposes and 5 mills for countywide schools The homestead and personal exemption approximates 42 of the assessed values The ad valorem tax has provided 40 and the gaso line tax approximately 55 of the total revenue during the period studied As of December 31 1945 outstanding obligations amounted to 1971 of accounts payable There were a reserve of 39960 in war bonds and a cash balance of 38533 making a total of 78493 in current assets The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 67865 plus 38533 of current assets or a total of 106398 for public improvements over the next seven years 37FINANCIAL STATEMENT 19401945 MADISON COUNTY ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1758079 1753306 1733985 1692588 1742075 1823217 Less homestead personal exemption 719597 755891 735003 737512 723737 764745 Net real personal taxable property 1038482 997415 998982 955076 1018338 1058472 Utilities private corporations 266532 270941 392398 433341 451515 503246 Total assessed value all taxable property 1305014 1268356 1391380 1388417 1469853 1561718 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fisoal year ending Cash beginning of fiscal year 123140 123141 123142 123143 16955 13430 27190 58019 123144 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 15665 b General prop taxprior levies penalties c Pines forfeitures d State gas tax e Miscellaneous Total continuing sources of revenue Nonrecurring receipts including borrowings a Highway Department project b Checks charged off c Rent of equipment d Sale of equipment Total nonrecurring receipts TOTAL RECEIPTS Cash plus total receipts 5908 177 26088 2817 50655 3854 3854 54509 71464 15167 5163 1531 27729 17619 3678 1322 31501 2827 1878 17704 2910 1549 29155 183 52417 55998 58756 1889 15315 1688 60645 17003 113062 73001 126492 100191 51501 8247 4505 12752 64253 122272 DISBURSEMENTS 30923 19163 2238 1704 28655 480 52240 1692 1692 53932 84855 123145 29344 20202 2820 1184 31665 857 56728 59 59 56787 86131 Governmental operating expenses a General government 13454 13721 12205 14558 11927 11069 b Public safety 849 1170 1595 1807 463 770 c Roads bridges and streets 26213 28441 24354 28508 30509 29374 d Health charities 4954 5051 3613 6072 5183 6385 e Miscellaneous 398 1741 444 Total governmental operating expenses 45868 50124 41767 51389 48082 47598 Capital emergency investment expenditures a Rental of equipment 8869 b Rightofway 3297 2683 c New equipment 33759 72 7429 d War bonds 39960 Total capital invest emerg expendit 12166 36442 72 39960 7429 Debt Service a Principalfloating debt 12736 333 Total debt service 12736 333 TOTAL DISBURSEMENTS 58034 99302 42172 91349 55511 47598 Cash end of fiscal year 13430 27190 58019 30923 29344 38533 38ANTICIPATED FINANCES 19461952 MADISON COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 1900000 1900000 1900000 1900000 1900000 1900000 1900000 Less homestead and personal exemp 800000 800000 800000 800000 800000 800000 800000 Net real and personal property 1100000 1100000 1100000 1100000 1100000 1100000 1100600 Utilities private corporations 550000 550000 550000 550000 550000 550000 550000 Total assessed value all taxable property 1650000 1650000 1650000 1650000 1650000 1650000 1650000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS DISBURSEMENTS Fiscal year ending 123146 123147 123148 123149 123150 123151 123152 Continuing sources of revenue a General property tax current levy 24500 24500 24500 24500 24500 24500 24500 b Fines forfeitures 1500 1500 1500 1500 1500 1500 1500 c State gasoline tax 32407 29914 29914 29914 29914 29914 29914 d Miscellaneous 500 500 500 500 500 500 500 Total continuing sources of revenue 58907 56414 56414 56414 56414 56414 56414 Nonrecurring receipts including borrowings a 1945 fines 1100 b Prior taxes 2985 1 c Sinking fund 39960 1 Total nonrecurring receipts 43955 r 1 I TOTAL RECEIPTS 102952 56414 56414 56414 56414 56414 56414 Governmental operating expenses a General government 12000 12000 12000 12000 12000 12000 12000 b Public safety 800 800 800 800 800 800 800 c Roads bridges streets 30000 30000 30000 30000 30000 30000 30000 d Health charities 6000 6000 6000 6000 6000 6000 6000 e Road equipment 30000 1 Total governmental operating expenses 78800 48800 48800 48800 48800 48800 48800 Debt Service a Principal retirement floating debt 1971 Total debt service 1971 1 1 TOTAL DISBURSEMENTS 80771 48800 48800 48800 48800 48800 48800 Available for public improvements 22181 7614 7614 7614 7614 7614 7614 39PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS MADISON COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see Map beginning at Little Sandy Creek at Jackson County Line and extending 995 miles east to intersection with SR 8 South of Danielsville 58000 50 Federal Aid 15000 14000 2 Construction of Road No 2 see Map beginning at Blacks Creek at Banks County Line and extending 790 miles southeast via Pocataligo to intersection with SR 36 west of Ila 44000 50 Federal Aid 11000 11000 3 Construction of Road No 3 see Map beginning at Broad River at Elbert County Line and extending 1180 miles southwest to1 intersection with SR 82 northeast of Colbert 66000 50 Federal Aid 15000 18000 Total for Year 15000 14000 11000 11000 15000 18000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 40FINANCES CITY OF COMER Comer located in the southeastern part of Madison County is governed by a mayor and council The population decreased from 900 in 1930 to 811 in 1940 The tax rate is 8 mills and has been stable at this rate for the last six years The assessed valuation is estimated at 50 of the true value of real and personal property An increase in valuation to 60 of actual values is desirable The ad valorem tax provided 83 and income from fines and licenses 165 of the total revenue during the period studied As of December 31 1945 outstanding obligations amounted to 5000 of 6 school bonds which at the present rate will be retired in 1951 There were a cash balance of 1319 and a reserve of 148 in war bonds making a total of 1467 in current assets The tables which follow set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a pro posed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 3487 plus 1467 of current assets or a total of 4954 for public improvements over the next seven years 41FINANCIAL STATEMENT 19401945 CITY OF COMER ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 250000 250000 250000 250000 250000 252348 Utilities private corporations 29786 30157 30186 31571 31217 30390 Total assessed value all taxable property 279786 280157 280186 281571 281217 282738 TAX RATE per 1000 800 800 800 800 800 800 RECEIPTS AND DISBURSEMENTS Fiscal year ending Cash beginning of fiscal year 123140 123141 437 123142 248 123143 1354 123144 RECEIPTS DISBURSEMENTS 369 Property valuations for years 1940 through 1944 are estimated since exact figures were not obtainable 123145 390 Continuing sources of revenue a General property tax 2593 2790 3078 2845 2403 3113 b Pines forfeitures 90 90 171 128 177 321 c Licenses permits 308 376 512 322 369 489 d Miscellaneous 1 2 60 22 Total continuing sources of revenue 2992 3258 3761 3295 3009 3945 Nonrecurring receipts including borrowing a Loan 320 b From sinking fund 1 1360 300 Total nonrecurring receipts 320 1360 300 TOTAL RECEIPTS 2992 3258 3761 3615 4369 4245 Cash plus total receipts 2992 3695 4009 4969 4738 4635 Governmental operating expenses a General government 658 598 572 701 497 613 b Public safety 1189 1152 1131 1139 1202 1277 c Roads bridges streets 124 140 212 292 242 39 d Health charities 77 77 65 9 68 e Cemetery 7 33 57 Total governmental operating expenses 2055 1967 1915 2230 1950 2054 Debt Service a Interest 500 480 420 420 360 300 b Principalfunded debt 1000 1000 1000 c Principalfloating deft 320 330 d Payments to sinking funds 620 1038 962 Total debt service 500 1480 740 2370 2398 1262 TOTAL DISBURSEMENTS 2555 3447 2655 4600 4348 3316 Cash end of fiscal year 437 248 1354 369 390 1319 42ANTICIPATED FINANCES 19461952 CITY OF COMER ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 260000 260000 260000 260000 260000 260000 260000 Utilities private corporations 31000 31000 31000 1 31000 31000 31000 31000 Total assessed value all taxable property 291000 291000 291000 291000 291000 291000 291000 TAX RATE per 1000 800 800 800 I 800 800 800 800 RECEIPTS Fiscal year ending 123146 123147 123148 123149 123150 123151 123152 Continuing sources of revenue a General property tax 2300 2300 2300 2300 2300 2300 2300 b Fines forfeitures 250 250 250 250 250 250 250 c Licenses permits 500 500 500 500 500 500 500 Total continuing sources of revenue 3050 3050 3050 3050 3050 3050 3050 Nonrecurring receipts including borrowings a Sinking fund 300 240 180 92 Total nonrecurring receipts 300 240 180 92 TOTAL RECEIPTS 3350 3290 3230 3142 3050 3050 3050 DISBURSEMENTS Governmental operating expenses a General government 350 350 350 350 350 350 350 b Public safety 1450 1450 1450 1450 1450 1450 1450 c Health charities 25 25 25 25 25 25 25 Total governmental operating expenses 1825 1825 1825 1825 1825 1825 1825 Debt Service a Interest 300 240 180 120 60 b Principal retirement funded debt 1000 1000 1000 1000 1000 Total debt service 1300 1240 1180 1120 1060 TOTAL DISBURSEMENTS 3125 3065 3005 2945 2885 1825 1825 Available for public improvements 225 225 225 197 165 1225 1225 43PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF COMER DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Construction of Water and Sewerage System This includes new well elevated tank sewage treatment plant water mains 78000 50 Federal Aid 39000 2000 2000 To be financed by Revenue Certificates and Bond Issue Start payment on Bond Issue NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 44FINANCES CITY OF DANIELSVILLE Danielsville county seat of Madison County is governed by a mayor and council The population increased from 296 in 1930 to 333 in 1940 The tax rate is 5 mills and has been stable at this rate for the last six years The assessed valuation is estimated at 25 of the true value of real and personal property An increase in valuation to 60 of actual values is proposed Since 1940 the ad valorem tax has provided about 27 and in come from fines and licenses 72 of the total revenue The City had a cash balance of 74 and no outstanding obliga tions as of December 31 1945 The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a pro posed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with an increase to 60 in property assessments beginning in 1946 the City will have available 1960 plus 74 of current assets or a total of 2034 for public improvements over the next seven years 45FINANCIAL STATEMENT 19401945 CITY OF DANIELSVILLE ASSESSED VALUES Tax year Real and personal property Utilities private corporations Total assessed value all taxable property TAX RATE per 1000 1940 Dollars 49000 2508 51508 500 1941 Dollars 49000 2508 1942 Dollars 49000 2508 51508 51508 1943 Dollars 49000 2508 51508 500 500 500 1944 Dollars 49000 2508 51508 500 RECEIPTS AND DISBURSEMENTS Fiscal year ending Cash beginning of fiscal year 123140 11 123141 123142 34 165 123143 117 123144 75 DISBURSEMENTS Property valuations for years 1940 through 1944 are estimated since exact figures were not obtainable 1945 Dollars 49819 2508 52327 500 123145 57 RECEIPTS Continuing sources of revenue a General property tax 272 266 274 283 254 212 b Fines forfeitures 198 438 237 338 262 433 c Licenses permits 363 362 382 407 387 396 d Miscellaneous 20 68 O TOTAL RECEIPTS 853 1134 893 1028 903 1044 Cash pins total receipts 864 1168 1058 1145 978 1101 Governmental operating expenses a General government 197 219 199 211 151 240 b Public safety 595 725 720 794 743 774 c Roads bridges streets 8 59 19 57 27 13 d Health charities 3 e Miscellaneous 30 8 TOTAL DISBURSEMENTS 830 1003 941 1070 921 1027 Cash end of fiscal year 34 165 117 75 57 74 46ANTICIPATED FINANCES 19461952 CITY OF DANIELSVILLE RECEIPTS DISBURSEMENTS ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 119565 119565 119565 119565 119565 119565 119565 Utilities private corporations 2500 2500 2500 2500 2500 2500 2500 Total assessed value all taxable property 122065 122065 122065 122065 122065 122065 122065 TAX RATE per 1000 500 500 500 500 500 500 500 Fiscal year ending 123146 123147 123148 123149 123150 123151 123152 Continuing sources of revenue a General property tax 600 600 600 600 600 600 600 b Fines forfeitures 250 250 250 250 250 250 250 c Licenses permits 400 400 400 400 400 400 400 TOTAL RECEIPTS 1250 1250 1250 1250 1250 1250 1250 Governmental operating expenses a General government 200 200 200 200 200 200 200 b Public safety 750 750 750 750 750 750 750 c Roads bridges streets 20 20 20 20 20 20 20 TOTAL DISBURSEMENTS 970 970 970 970 970 970 970 Available for public improvements 280 280 280 280 280 280 280 47DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 1 Construction of Water System 32000 50 Federal Aid 16000 1000 1000 1000 1000 1000 Water Revenue Certificates and Bond Issue Retirement of Bonds NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 48STEPHENS ROAD MAP FRANKLIN HART MADISON ELBERT COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JULY 1946 SCALE IN MILES N LEGEND aoaumvT BilLKOAOS map control lajKiviail UM1W1II 4 tuhiia iiitk a ilC IUVIMI inn WTIJrl CUV ano village CENTERS iivvw1 vim cviTot 0 IWhl OKMIM c Cl 6llItlI OtfHtO Ol HIGHIMI iu COaaoTioeT Irt IMCIKIUII IILKlIMrilMMHlUVK MlMWUIl laoa i40 C ij umkohtoiaiio m oi uhiih aSb AIRWAT cow o CULTURAL SYMBOLS HOT i i L01MESS AND MOUSTRUL SYMBOLS IIMIMMULNbtll t G Q MW Of HMtl ti C WNM MO KOUI tOaWNf fc WATERWAYS Kiii1idii oFei L wiMiniit riLLiMt iuitM a J1 j ylii 5 KLmiiAo 1 1 Mats T tOuDlirciKV 10 trfNviCiTlO D HTia MBMEB HOTIL a a oniuii I oi ii lbii rcToaOaiwjiTtniiiiT J 4 wr oc rn Da itwt T IB roaf t iki wrraMfol aoa o lara KMT or Entry MloiwotMta i LH1MM1 J u imll in noi ltMTMIlTICU A aVT MaMal M H t Itf toll ran ftz ato ityic aSwS ci mi aiuouit FQI O YK HOI ifQfK0 DRAINAGE EAUONAL FEATURES ttircouatt o c iilmniiii oa aoao il BRIDGES MARROW STREAM oat mam naucTuait io0 to SSI BAiMESWiOE STREAM TTOLL lJlliO ca tavif iyiD0 IMHlf rail unilii ua ml 4IH piCaiC aaouao IU MOlMO O MLL Mima Mac a K1HIC Il arm MISCELLANEOUS symbols MISCELLANEOUS STRUCTURES Imi OVI MA err ni naioa f LII tlMS ITMlOa Oae roattiavrxa luno ronui uiki lOoaoui ifnau eee e V LOOM Mrom 0 aoo imm r oad ttf ROAO SYSTEM XSMWATtON MIIW waitO lill tlaw n inai m O o 123 ETC INDICATE ROAD PRIORITIES ROADS PROPOSED FOR CONSTRUCTION UNDER COUNTY PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER FEDERAL SECONDARY SYSTEM PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER BOTH COUNTY AND FEDERAL PROGRAMS IC07 T J 5 PUBLIC IMPROVEMENTS FOR BANKSHALLJACKSON COUNTIES GENERAL LIBRARY OCT 4 1946 UNIVERSITY OF GEORGIA PUBLIC WORKS STUDY NO 12 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JULY 1946A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR BANKSHALLJACKSON COUNTIES INCLUDING THE TOWNS OF MAYSVILLE GAINESVILLE JEFFERSON PUBLIC WORKS STUDY NO 12 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES JULY 1946ELLIS 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 T F Abercrombie Blanton Fortson Alfred W Jones Walter R McDonald Henry T McIntosh G T Papageorge Director COUNTY COMMISSIONERS Banks County Tom Martin Chairman Homer M O Scoggins Baldwin H F Segars Gillsville V E Chambers Clerk Homer Hall County L L Rogers Chairman Gainesville W A Black Flowery Branch R W Parks Gainesville George A Jordan Clerk Gainesville Jackson County W A Wages Chairman Jefferson D P Bolton Commerce R L P Carter Commerce Miss Cully Roberts Clerk Jefferson CITY OFFICIALS Maysville G W Lichtenstine Mayor City Council J A Arail L M Boone Hoyt Mealer B G OKelley Thomas K Boone Clerk Gainesville F W DeLong MayorCommissioner City Commission George H Ashford George W Moore Fred Roark City Manager John Weldon Smith Clerk Jefferson H E Aderhold Mayor City Council H D Dadisman H L Garrison F C Gurley R S Johnson Y D Maddox Guy Strickland ClerkCONTENTS PAGE I Introduction 4 II Banks County a Program for Banks County 5 b Program for City of Maysville 9 III Hall County a Program for Hall County 13 b Program for City of Gainesville 17 IV Jackson County a Program for Jackson County 21 b Program for City of Jefferson 25 V MapBanks Hall and Jackson Counties 29INTRODUCTION Banks Hall and Jackson Counties are located in the northeastern part of the State on the Piedmont Plateau According to the Federal census for 1940 the population figures were 8733 34822 ana 20089 respectively Banks and Jackson Counties have suffered a steady decline in population since 1920 while Hall has experienced a sizable increase from the 26882 census figure for that year Agriculture and poultry raising provide the major income for the region as a whole cotton corn and small grains being the principal crops Banks is a typical north Georgia rural county with no large towns or industries A few industrial plants are located in the towns of Commerce and Jefferson in Jack son County Hall one of the best poultryraising counties in the State has an income from agricultural pursuits equal to that of Jackson County But the largest part of its income is derived from the industries located in or near Gainesville a city of 10243 population in 1940 which produce surgical gauze sheeting and other cotton goods hosiery furniture leather goods foods and beverages In the preparation of this program of public works 50 Federal aid has been assumed to supplement the anticipated income from local sources No Federal funds are available for public improvements at this time however and the actual time that will be required to complete the program will depend on funds available The program has been laid out with the idea of developing first those projects which are most urgently needed It is possible that circumstances may occur which will alter the priority of needs in the respective towns and counties and for this reason the program should be revised annually It is flexible and can be put into effect over a shorter or longer period of time as desired The program has been prepared for these counties and municipalities through the combined efforts of local officials and various state agencies in cluding the State Highway Department the State Health Department and others working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCES BANKS COUNTY Banks County is governed by a threeman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 29 mills for county pur poses and 5 mills for countywide schools Homestead and personal exemptions approximate 45 of the assessed values During the period studied the ad valorem tax has provided about 56 and the gasoline tax 42 of the total revenue As of November 10 1945 outstanding obligations amounted to 15000 of 6 road bonds which at the present rate will be retired in 1950 There was a cash book balance of 9204 The following tables set forth details of the Countys finances from Novem ber 10 1939 through November 10 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements the County will have available 49818 plus 9204 of current assets or a total of 59022 for public improvements over the next seven yearsFINANCIAL STATEMENT 19401945 BANKS COUNTY ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1222505 1216812 1255392 1282531 1270765 1274828 Less homestead and personal exemption 514858 530671 559415 608840 607912 614616 Net real and personal taxable property 707647 686141 695977 673691 662853 660212 Utilities private corporations 295906 298370 297997 309378 310889 311349 Total assessed valueall taxable property 1003553 984511 993974 983069 973742 971561 TAX RATE Tax rate per 10 00 2900 2950 2950 2950 2900 2900 RECEIPTS AND DISBURSEMENTS Fiscal year 111039 to 11940 Dollars 111040 to 11841 Dollars 11941 to 11742 Dollars 11842 to 11643 Dollars 11743 to 111144 Dollars 111244 to 111045 Dollars Cash beginning of fiscal year 14 1978 9615 13579 17560 21557 RECEIPTS DISBURSEMENTS 500 bonds 2400 general Continuing sources of revenue a General propertytax 24923 26177 30370 27412 29056 25703 b State gas tax 17074 20680 22307 20827 20378 22153 c Miscellaneous 562 603 347 644 1102 1175 d Fines and forfeitures 5 15 13 Total continuing sources of revenue 42564 47460 53024 48898 50536 49044 Nonrecurring receipts including borrowings a Sale of property 3819 b Highway certificates 16343 20006 5106 c Highway contracts 8143 20515 11140 1400 d Banks County Mattress Shop 500 e Loan 1500 f U S bonds 5000 5000 g Refund Board of Education 1500 h Baldwin Ga bank claim 1500 500 638 i Refund on equipment 5225 Total nonrecurring receipts 11143 17843 46246 12278 11506 8819 TOTAL RECEIPTS 53707 65303 99270 61176 62042 57863 Cash plus total receipts 53721 67281 108885 74755 79602 79420 Governmental operating expenses a Roads and bridges 13594 15287 27210 17025 19775 9018 b Paupers 538 261 608 550 449 722 c Miscellaneous charges 8412 18375 29327 14003 7651 26510 d Courts 4635 2783 4287 4533 2598 1676 e Highway Department 19584 15980 29074 16644 18312 32290 Total governmental operating expenses 46763 52686 90506 52755 48785 70216 Debt Service a Interest 1980 1980 1800 1440 3260 b Principalfunded debt 3000 3000 3000 3000 6000 Total debt service 4980 4980 4800 4440 9260 TOTAL DISBURSEMENTS 51743 57666 95306 57195 58045 70216 Cash end of fiscal year 1978 9615 13579 17560 21557 9204 6ANTICIPATED FINANCES 19461952 BANKS COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 1280000 1280000 1280000 1280000 1280000 1280000 1280000 Less homestead and personal exemption 615000 615000 615000 615000 615000 615000 615000 Total 665000 665000 665000 665000 665000 665000 665000 Utilities private corporations 312000 312000 312000 312000 312000 312000 312000 Total assessed valueall taxable property 977000 977000 977000 977000 977000 977000 977000 TAX RATE Tax rate per 1000 2900 2900 2900 2900 2900 2400 2400 RECEIPTS Fiscal year ending 1110 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property taxcurrent levy 31000 31000 31000 31000 31000 23000 23000 b State gasoline tax 20574 20574 20574 20574 20574 20574 20574 Total continuing sources of revenue 51574 51574 51574 51574 51574 43574 43574 Nonrecurring receipts including borrowings a Taxes due 6000 Total nonrecurring receipts 6000 TOTAL RECEIPTS 57574 51574 51574 51574 51574 43574 43574 DISBURSEMENTS Governmental operating expenses a Miscellaneous charges 17000 17000 17000 17000 17000 17000 17000 b Roads and bridges 20000 20000 20000 20000 20000 20000 20000 c Paupers 500 500 500 500 500 500 500 d Courts 3000 3000 3000 3000 3000 3000 3000 Total governmental operating expenses 40500 40500 40500 40500 40500 40500 40500 Debt Service a Interest 900 720 540 360 180 b Principal retirementfunded debt 3000 3000 3000 3000 3000 Total debt service 3900 3720 3540 3360 3180 TOTAL DISBURSEMENTS 44400 44220 44040 43860 43680 40500 40500 Available for public improvements 13174 7354 7534 7714 7894 3074 3074 500 bonds through year 1950 2400 general PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS BANKS COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see map beginning at S R 15 southeast of Baldwin and extending 92 miles eastward via Leatherwood Church to Stephens County Line 48000 50 Federal Aid 24000 2 Construction of Road No 2 see map beginning at Stephens County Line and extending 98 miles southwest to intersection with S R 51 at Cheap 50000 50 Federal Aid 10000 15000 3 Construction of Road No 3 see map beginning at S R 51 near Hickory Flat Church and extending northeast 70 miles to intersection with S R 15 36000 50 Federal Aid 9000 9000 4 Construction of Road No 4 see map beginning at S R 51 near Jewellville and extending south 62 miles via Nails Creek School and Curlan to intersection with S R 59 at county prison farm 32000 50 Federal Aid 16000 Total for year 24000 10000 15000 9000 25000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available 8 FINANCES CITY OF MAYSVILLE Maysville located on the BanksJackson County line but considered to be in Banks County is governed by a mayor and council The population decreased from 619 in 1930 to 514 in 1940 The present tax rate is 15 mills It had been stable at that rate for several years but was reduced to 1250 mills in 1944 and 10 mills in 1945 Assessed valuations have been extremely low in the past and in making up the tax digest for 1946 the City doubled the valuations The ad valorem tax has provided about 85 and the income from fines and licenses 11 of the total revenue during the period studied As of January 31 1946 there were no outstanding obligations The City had a cash balance of 1109 an a reserve of 500 in war bonds making a total of 1609 in current assets The following tables set forth details of the Citys finances from 1941 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements with a 100 increase in property as sessments beginning in 1946 the City will have available for public improvements over the next seven years 11200 plus 1609 f current assets or a total of 12809 which will be used toward the retirement of bonds for the proposed water systemFINANCIAL STATEiVIENT 19411945 CITY OF MAYSVILLE ASSESSED VALUES TAX RATE Tax rate per 1000 1500 1500 1500 1250 RECEIPTS AND DISBURSEMENTS RECEIPTS Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 87327 87307 98262 101291 122182 Utilities private corporations 19043 19377 19941 19489 19556 Total assessed valueall taxable property 106370 106684 118203 120780 141738 1000 Fiscal year 1141 to 13142 Dollars 2142 to 13143 Dollars 2143 to 13144 Dollars 2144 to 13145 Dollars 2145 to 13146 Dollars Cash beginning of fiscal year 140 1022 1763 1746 1536 Continuing sources of revenue a General property tax 3523 1822 1438 1959 1415 b Pines and forfeitures 40 80 86 105 38 c Licenses and permits 366 123 104 88 246 d Miscellaneous 384 16 40 4 102 TOTAL RECEIPTS 4313 2041 1668 2156 1801 Cash plus total receipts 4453 3063 3431 3902 3337 DISBURSEMENTS Governmental operating expenses a General expenses 304 210 220 215 299 b Officers salaries 932 650 832 962 1145 c Sanitation and streets 446 308 492 489 556 d Health and charities 5 37 e Street lights 143 93 110 110 91 f School 1070 g Miscellaneous 216 39 26 40 100 Total governmental operating expenses 3111 1300 1685 1816 2228 Capital emergency and investment expenditures a Capital improvements 50 b War bonds 500 Total capital investment emergency expend 550 Debt Service a Principalfloating debt 320 Total debt service 320 TOTAL DISBURSEMENTS 3431 1300 1685 2366 2228 Cash end of fiscal year 1022 1763 1746 1536 1109 10ANTICIPATED FINANCES 19461952 CITY OF MAYSVILLE ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 245000 245000 245000 245000 245000 245000 245000 Utilities private corporations 20000 20000 20000 20000 20000 20000 20000 Total assessed valueall taxable property 265000 265000 265000 265000 265000 265000 265000 TAX RATE Tax rate per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS Fiscal year ending 13147 Dollars 13148 Dollars 13149 Dollars 13150 Dollars 13151 Dollars 13152 Dollars 13153 Dollars Continuing sources of revenue a General property tax 3900 3900 3900 3900 3900 3900 3900 b Fines and forfeitures 50 50 50 50 50 50 50 c Licenses and permits 150 150 150 150 150 150 150 TOTAL RECEIPTS 4100 4100 4100 4100 4100 4100 4100 DISBURSEMENTS Governmental operating expenses a General expenses 300 300 300 300 300 300 300 b Officers salaries 1500 1500 1500 1500 1500 1500 1500 c Sanitation and streets 600 600 600 600 600 600 600 d Street lights 100 100 100 100 100 100 100 TOTAL DISBURSEMENTS 2500 2500 2500 2500 2500 2500 2500 Available for public improvements 1600 1600 1600 1600 1600 1600 1600 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MAYSVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of a water system including elevated tank 35000 35000 2 Construction of sewerage system 30000 50 Federal Aid 15000 Total for year 35000 15000 To be financed as follows 15000Bond issue 20000Revenue certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds avail able 12FINANCES HALL COUNTY Hall County is governed by a threeman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 1750 mills for county pur poses and 5 mills for countywide schools The assessed valuation is estimated at 50 of the true value of real and personal property An increase in valuations to 60 of actual values is desirable Homestead and personal exemptions approximate 28 of the assessed values During the period studied the ad valorem tax has provided 79 and the gaso line tax 17 of the total revenue Outstanding obligations amount to 80000 consisting of 5 road bonds which at the present rate will be retired in 1949 As of December 31 1945 there was a cash book balance of 147530 The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 384144 minus 147530 or a total of 236614 for public improvements over the next seven years 13FINANCIAL STATEMENT 19401945 HALL COUNTY ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 10368442 10722222 10837817 10798993 11138310 11457315 Less homestead and personal exemption 2757862 2795300 2907579 2955822 3241850 3374940 Net real and personal taxable property 7610580 7926922 7930238 7843171 7896460 8082375 Utilities private corporations 1692613 1721538 1760304 1806828 1826926 1853947 Total assessed valueall taxable property 9303193 9648460 9690542 9649999 9723386 9936322 TAX RATE Tax rate per 1000 1750 1750 1750 1750 1750 1750 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 Dollars 123141 Dollars 123142 Dollars 123143 Dollars 123144 Dollars 123145 Dollars Cash beginning of fiscal year 68144 160202 182377 205244 164950 148152 RECEIPTS Continuing sources of revenue a General property tax 145367 188056 180529 184358 178720 179786 b Pines and forfeitures 4832 7842 5025 6089 10652 9081 c Licenses and permits 346 305 131 122 d State gasoline tax 32258 36318 42642 36806 37587 40714 e Miscellaneous 2613 1707 1434 5969 3535 812 Total continuing sources of revenue 185416 234228 229761 233344 230494 230393 Nonrecurring receipts including borrowings a Sale of euipment 9100 900 b Highway contracts 18947 580 5392 c Highway certificates 27963 8122 3506 d Sale of building and lots 2055 13981 e Rent of euipment 2560 2497 1216 Total nonrecurring receipts 18947 30598 24663 15103 7508 TOTAL RECEIPTS 204363 264826 254424 248447 230494 237901 Cash ihis total receipts 136219 104624 72047 43203 65544 89749 DISBURSEMENTS Governmental operating expenses a General government 14866 16820 18012 16405 18660 21812 b Courts 14452 14434 12427 8535 10660 11518 c Roads and bridges 152028 117658 89481 80253 88231 107320 d Health and welfare 24253 25177 28965 22463 20628 18177 e Jail and buildings 29324 36628 33289 22354 25115 23215 f Library 600 600 600 600 710 1160 g Miscellaneous 1500 2937 3498 2181 3100 5070 Total governmental operating expenses 237023 214254 186272 152791 167104 188272 Capital emergency investment expenditures a New equipment 11954 20933 42144 11210 2800 17750 Total capital investment emergency expend 11954 20933 42144 11210 2800 17750 Debt Service a Interest 17444 21814 18875 14152 13792 11257 b Principalfunded debt 30000 30000 30000 30000 30000 20000 Total debt service 47444 51814 48875 44152 43792 31257 TOTAL DISBURSEMENTS 296421 287001 277291 208153 213696 237279 Cash end of fiscal year 160202 182377 205244 164950 148152 147530 14ANTICIPATED FINANCES 19461952 HALL COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 11500000 11500000 11500000 11500000 11500000 11500000 11500000 Less homestead and personal exemption 3375000 3375000 3375000 3375000 3375000 3375000 3375000 Total 8125000 8125000 8125000 8125000 8125000 8125000 8125000 Utilities private corporations 1880000 1880000 1880000 1880000 1880000 1880000 1880000 Total assessed valueall taxable property 1000500ol0005000 10005000 10005000 10005000 10005000 10005000 TAX RATE Tax rate per 1000 1750 1750 1750 1750 1750 1750 1750 RECEIPTS Fiscal year ending 123146 Dollars 123147 Dollars 123148 Dollars 123149 Dollars 123150 Dollars 123151 Dollars 123152 Dollars Continuing sources of revenue a General property taxcurrent levy 181500 181500 181500 181500 181500 181500 181500 b Fines and forfeitures 9000 9000 9000 9000 9000 9000 9000 c State gasoline tax 37592 37592 37592 37592 37592 37592 37592 Total continuing sources of revenue 228092 228092 228092 228092 228092 228092 228092 Nonrecurring receipts including borrowings a Taxes receivable 75000 b Accounts receivable 900 Total nonrecurring receipts 75900 TOTAL RECEIPTS 303992 228092 228092 228092 228092 228092 228092 DISBURSEMENTS Governmental operating expenses a General government 22000 22000 22000 22000 22000 22000 22000 b Courts 12000 12000 12000 12000 12000 12000 12000 c Roads and bridges 90000 90000 90000 90000 90000 90000 90000 d Health and welfare 20000 20000 20000 20000 20000 20000 20000 e Jail and buildings 23000 23000 23000 23000 23000 23000 23000 f Library 1200 1200 1200 1200 1200 1200 1200 g Miscellaneous Incidentals 3000 3000 3000 3000 3000 3000 3000 Total governmental operating expenses 171200 171200 171200 171200 171200 171200 171200 Debt Service a Interest 4000 3000 2000 1000 b Principel retirementfunded debt 20000 20000 20000 20000 Total debt service 24000 23000 22000 21000 TOTAL DISBURSEMENTS 195200 194200 193200 192200 171200 171200 171200 Available for public improvements 108792 33892 34892 35892 56892 56892 56892 V 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS HALL COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Construction of Road No 1 see map beginning at Forsyth County Line and extending southeast 115 miles via Flowery Branch to Gwinnett County Line Grade and pave 85000 Federal Secondary Funds with County Participation 22000 2 Construction of Road No 2 see map beginning in Gainesville and extending 85 miles southeast via Klondike to Jackson County Line Grade and pave 102000 Federal Secondary Funds No County Participation 3 Construction of Road No 3 see map beginning at S R 13 in Lula and extending 194 miles via Brookton crossing S R 11 to intersection with S R 136 approximately 6 miles northwest of Gainesville 175000 50 Federal Aid 37500 25000 25000 4 Construction of Road No 4 see map beginning at S R 141 at Forsyth County Line and extending 277 miles via Oakwood and Klondike crossing S R 13 and 11 to intersection with S R 13 at Gillsville 250000 50 Federal Aid 25000 50000 50000 Total for Year 22000 37500 25000 50000 50000 50000 Balance of construction with Federal and State funds under Federal Secondary Program Proposed construction with Federal and State funds under Federal Secondary Program NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 16FINANCES CITY OF GAINESVILLE Gainesville county seat of Hall County is governed by a city commission and city manager The population increased from 8624 in 1930 to 10243 in 1940 For the last six years the tax rate has been stable at 1750 mills of which 8 mills is allocated to schools It is planned to raise the levy to 20 mills beginning in 1946 The assessed valuation is estimated at 60 of the true value of real and personal property The ad valorem tax has provided about 52 and the income from the municipally owned waterworks system 24 of the total revenue during the period studied As of December 31 1945 outstanding obligations amounted to 326000 consisting of 4 waterworks bonds 4 schools bonds 214 refunding bonds 5 high school bonds 5 sewer bonds and 5 waterworks bonds which at the present rate will be retired in 1970 There were a cash balance of 42744 a sinking fund of 127334 an emergency fund of 89760 and a bond interest account of 3763 making a total of 263601 in current assets The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements the City will have available 327788 plus 263601 of current assets or a total of 591389 for public improvements over the next seven years 17FINANCIAL STATEMENT 19401945 CITY OF GAINESVILLE ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 7040697 7417517 7405166 7380388 7731045 8348234 Utilities private corporations 317976 331916 345217 350882 363411 370083 Total assessed value all taxable property 7358673 7749433 7750383 7731270 8094456 8718317 TAX RATE Tax rate per 1000 1750 1750 1750J 1750 1750 1750 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 Dollars 123141 Dollars 123142 Dollars 123143 Dollars 123144 Dollars 123145 Dollars Cash beginning of fiscal year 11992 15991 8741 21829 49128 24199 RECEIPTS Continuing sources of revenue a General property taxcurrent levy b General property taxprior levies penalties j 143353 150644 146985 146039 147069 156593 c Public service water 61607 62881 60738 68442 74285 88918 d Pines and forfeitures 13669 18613 26563 31465 33470 47756 e Licenses and permits 21995 22689 19329 19743 25244 25309 f Street and dog tax 802 329 193 324 417 528 g Cemetery 1763 1503 1896 3856 8650 6920 h Swimming pool 1350 1010 1363 2006 1794 86 i Rents 3038 4695 j Miscellaneous 714 1042 5407 20654 2120 2323 Total continuing sources of revenue 245253 258711 262474 292529 296087 333128 Nonrecurring receipts including borrowings a Special assessment 11442 19804 9326 13454 6878 4830 b Sale of land and equipment 999 Total nonrecurring receipts 12441 19804 9326 13454 6878 4830 TOTAL RECEIPTS 257694 278515 271800 305983 302965 337958 Cash plus total receipts 24 5702 294506 280541 327812 352093 362157 DISBURSEMENTS Governmental operating expenses a General government 12603 12538 11499 12772 13807 14648 b Fire police and lighting 44607 48385 46045 46730 53889 64486 c Streets sewers and recreation 23087 23174 19608 15032 36145 17934 d Sanitation 8327 9165 9524 12331 19091 25510 e Water 28777 38864 20610 25127 36195 49394 f Public schools 43879 60624 51220 58423 59393 81638 g Public relief and welfare 3429 3288 7537 1533 1089 1304 h Public buildings and library 9746 10945 21110 32088 13212 8608 i Publicity and industrial 5373 3255 897 703 349 2491 j Cemetery and swimming pool 2391 2110 2649 3252 9243 2124 k Insurance retirement and miscellaneous 132 2643 1503 2001 1642 3885 Total governmental operating expenses 182351 214991 192202 209992 244055 272022 Capital and emergency expenses a Land equipment and buildings 22032 30898 12131 13474 2400 10525 b To sinking fund 380 9400 37000 37090 c W P A 1600 1326 1442 d Emergency fund 66600 22200 e Paving 9316 11388 904 103 Total capital and emergency expenditures 33328 53012 51477 50564 69103 32725 Debt Service a Interest 12032 15762 13033 13128 12736 12666 b Principalfunded debt 2000 2000 2000 5000 2000 2000 Total debt service 14032 17762 15033 18128 14736 14666 TOTAL DISBURSEMENTS 229711 285765 258712 278684 327894 319413 Cash end of fiscal year 15991 8741 21829 49128 24199 42744 18ANTICIPATED FINANCES 19461952 CITY OF GAINESVILLE ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollar a 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 8630000 8930000 9000000 9000000 9000000 9000000 9000000 Utilities private corporations 370000 370000 370000 370000 370000 370000 370000 Total assessed valueall taxable property 90000009300000 9370000 9370000 9370000 9370000 9370000 TAX RATE Tax rate per 1000 2000 2000 2000 2000 2000 2000 2000 RECEIPTS Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property taxcurrent levy 180000 186000 187400 187400 187400 187400 187400 b Public service water 89000 89000 89000 89000 89000 89000 89000 c Pines and forfeitures 35000 35000 35000 35000 35000 35000 35000 d Licenses and permits 25300 25300 25300 25300 25300 25300 25300 e Dox tax 500 500 500 500 500 500 500 f Cemetery 5000 5000 5000 5000 5000 5000 5000 g Swimming pool 1800 1800 1800 1800 1800 1800 1800 h Rents 4700 4700 4700 4700 4700 4700 4700 i Miscellaneous 2000 2000 2000 2000 2000 2000 2000 Total continuing sources of revenue 343300 349300 350700 350700 350700 350700 350700 Nonrecurring receipts including borrowings a Prior taxes 44000 Total nonrecurring receipts 44000 TOTAL RECEIPTS 387300 349300 350700 350700 350700 350700 350700 DISBURSEMENTS Governmental operating expenses a General government 15000 15000 15000 15000 15000 15000 15000 b Fire police and lighting 64500 64500 64500 64500 64500 64500 64500 c Streets sewers and recreation 20000 20000 20000 20000 20000 20000 20000 d Sanitation 25500 25500 25500 25500 25500 25500 25500 e Water 45000 45000 45000 45000 45000 45000 45000 f Public schools 82000 82000 82000 82000 82000 82000 82000 g Relief and welfare 1500 1500 1500 1500 1500 1500 1500 h Land buildings and library 12000 12000 12000 12000 12000 12000 12000 i Publicity and industrial 1500 1500 1500 1500 1500 1500 1500 j Cemetery and swimming pool 2500 2500 2500 2500 2500 2500 2500 k Insurance retirement and miscellaneous 4000 4000 4000 4000 4000 4000 4000 Total governmental operating expenses 273500 273500 273500 273500 273500 273500 273500 Debt Service a Interest 12730 12650 12570 12490 5010 4817 4545 b Principal retirementfunded debt 3000 2000 2000 150000 7000 9500 9500 Total debt service 15730 14650 14570 162490 12010 14317 14045 TOTAL DISBURSEMENTS 289230 288150 288070 435990 285510 287817 287545 Available for public improvements 98070 61150 62630 85290 65190 62883 63155 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF GAINESVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Construction of Animal and Poultry Building 25000 25000 2 Improvements to streets including concrete and asphalt paving curbs and sidewalks 380000 50 Federal Aid 33 13 Property Owners 10000 10000 10000 10000 10000 10000 3000 3 Construction of Candler Street School 111000 111000 4 Extension of present water distribution system 40000 7000 33000 5 Extension of sewerage system 25000 5000 5000 5000 5000 5000 6 Construction of Armory and Recreation Building 70000 50 Federal Aid 35000 7 Extension of water system new main from river to town and new pumps 125000 50 Federal Aid 31000 31500 8 Construction of addition to Main Street School 75000 50 Federal Aid 20000 17500 9 Construction of addition to High School 50000 50 Federal Aid 25000 10 Construction of sewerage disposal plant 150000 5 0 Federal Aid 37500 37500 Total for Year 158000 114000 66500 32500 40000 47500 40500 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 20FINANCES JACKSON COUNTY Jackson County is governed by a threeman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 23 mills for county pur poses and 5 mills for countywide schools The county tax rate has varied in the past as will be seen from the financial statement which follows 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 Homestead and personal exemptions approximate 38 of the assessed values The ad valorem tax has provided some 63 and the gasoline tax about 33 of the total revenue during the period studied As of December 31 1945 the County had a cash balance of 55961 and obligations of 1681 in warrants outstanding The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and with an increase of 38 in property assessments beginning in 1946 the County will have available 279740 plus 55961 of current assets or a total of 335701 for public improvements over the next seven years 21FINANCIAL STATEMENT 19401945 JACKSON COUNTY ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollurs 1945 Dollars 1944 Dollars Real and personal property 3337820 3473325 3578085 3579240 3738480 3710200 Less homestead and personal exemptions 1300930 1327135 1364770 1396895 1480750 1306085 Net real and personal taxable property 2036890 2146190 2213315 2182345 2257730 2404115 Utilities private corporations 482446 490214 519021 530952 538817 559842 Total assessed valueall taxable property 2519336 2636404 2732336 2713297 2796547 2963957 TAX RATE Tax rate per 1000 2400 2400 2400 2000 1200 2000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 12725 15293 12525 54647 72904 59244 RECEIPTS Continuing sources of revenue a Current property tax 55914 37586 58373 56060 33373 51857 b Prior taxes 9029 16628 15744 5449 7726 c Fines and forfeitures 487 384 1668 1161 2337 802 d State gas tax 28015 30151 31349 29271 31525 29095 e Farm produce 300 1835 3221 676 3051 2353 f Miscellaneous 47 1154 42 Total continuing sources of revenue 84763 80139 111239 102954 75735 91833 Nonrecurring receipts including borrowings a State highway 5000 16633 15238 6083 5000 5000 b Loans 8500 7500 Total nonrecurring receipts 13500 24133 15238 6083 5000 5000 TOTAL RECEIPTS 98263 104272 126477 109037 80735 96833 Cash plus total receipts 110988 119565 139002 163684 153639 156077 DISBURSEMENTS Governmental operating expenses a General government 9308 8589 9266 9111 10338 9566 b Courts 9675 11241 9369 7917 8146 7736 c Public work camp and roads 38845 50300 40545 37291 42579 30495 d Health 1746 2402 2507 3173 2772 e Bridges 4288 5432 4850 13839 14132 55J6 f Court house and jail 3014 3908 4836 4589 3260 5852 g Paupers and welfare 6537 5229 4187 3408 3353 3420 Total governmental operating expenses 71667 86445 75455 78662 84981 65357 Capital emergency and investment expenditures a New equipment 10098 5263 4300 7718 5214 32615 b Right of way 2932 c New stockade 2144 Total capital investment and emergency expenditures 10098 8195 4300 7718 5214 34759 Debt Service a Interest 1430 900 600 400 200 b Principalfunded debt 4000 4000 4000 4000 4000 c Principalfloating debt 8500 7500 Total debt service 13930 12400 4600 4400 4200 TOTAL DISBURSEMENTS 95695 107040 84355 90780 94395 100116 Cash end of fiscal year 15293 12525 54647 72904 59244 55961 22ANTICIPATED FINANCES 19461952JACKSON COUNTY ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Roal and personal property 5124220 5200000 5200000 5200000 5200000 5200000 5200000 Less homestead and personal exemption 2035895 2100000 2100000 2100000 2100000 2100000 2100000 Total 3088325 3100000 3100000 3100000 3100000 3100000 3100000 Utilities private corporations 622734 625000 625000 625000 625000 625000 625000 Total assessed valueall taxable propertj 3711059 3725000 3725000 3725000 3725000 3725000 3725000 TAX RATE Tax rate per 1000 2300 2300 2300 2300 2300 2300 2300 RECEIPTS Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property taxCurrent levy 85000 85000 85000 85000 85000 85000 85000 b Pines and forfeitures 1000 1000 1000 1000 1000 1000 1000 c State gasoline tax 29103 29103 29103 29103 29103 29103 29103 d County farm 2000 2000 2000 2000 2000 2000 2000 Total continuing sources of revenue 117103 117103 117103 117103 117103 117103 117103 Nonrecurring receipts including borrowings a Prior taxes 15000 b Ac receivable 2700 Total nonrecurring receipts 17700 TOTAL RECEIPTS 134803 117103 117103 117103 117103 117103 117103 DISBURSEMENTS Governmental operating expenses a General government 10000 10000 10000 10000 10000 10000 10000 b Courts 10000 10000 10000 10000 10000 10000 10000 c Roads and work camp 40000 40000 40000 40000 40000 40000 40000 d Health 5000 5000 5000 5000 5000 5000 5000 e Court house and jail 6000 6000 6000 6000 6000 6000 6000 f Welfare Dept 4000 4000 4000 4000 4000 4000 4000 g New equipment 15000 16000 Total governmental operating expenses 90000 91000 75000 75000 75000 75000 75000 Debt Service a Principal retirementfloating debt 1681 Total debt service 1681 TOTAL DISBURSEMENTS 91681 91000 75000 75000 75000 75000 75000 Available for public improvements 43122 26103 42103 42103 42103 42103 42103 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS JACKSON COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 1 Bridge improvement countywide program 120000 50 Federal Aid 10000 10000 10000 10000 10000 10000 2 Construction of Road No 1 see map beginning at S R 15 in Jefferson and extending eastward via Brockton and Nicholson across proposed Road No 5 to Madison County line 80000 50 Federal Aid 40000 3 Construction of Road No 2 see map beginning at Barrow County line and extending northeast via Galilee Church to intersection with S R 15 south of Jefferson 30000 50 Federal Aid 15000 4 Construction of Road No 3 see map beginning at Hall County line and extending southeast via Pairview School and Walnut Church to intersection with S R 124 east of Braselton 30000 50 Federal Aid 15000 5 Construction of Road No 4 see map beginning at Hall County line and extending southeast to intersection with S R 11 between Pendergrass and Jefferson 50000 50 Federal Aid 25000 6 Construction of Road No 5 see map beginning at S R 9 8 in Commerce and extending southeast across proposed Road No 1 to Madison County line 40000 50 Federal Aid 20000 7 Construction of Road No 6 see map beginning at S R 24 in Center and extending westward to intersection with S R 15 near Stoneham 30000 50 Federal Aid 15000 Total for year 50000 40000 35000 30000 25000 10000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available 24FINANCES CITY OF JEFFERSON Jefferson county seat of Jackson County is governed by a mayor and council The population decreased from 1869 in I03 t0 l39 in 1940 The tax rate is 20 mills and has been stable at this rate for the past five years The assessed valuation is estimated at 30 of the true value of real and personal property During the period studied the ad valorem tax has provided about 64 and the income from the municipally owned waterworks system 22 of the total revenue As of December 31 1945 outstanding obligations amounted to 35500 consisting of 15000 of 5 school bonds and 20500 of 6 refunding bonds which at the present rate will be retired in 1959 The City had a cash balance of 20000 and a reserve of 500 making a total of 20500 in current assets The following tables set forth details of the Citys finances from 1941 through 1945 the anticipated picture through 1952 and a proposed sixyear pro gram of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and with an increase of 25 in property assessments beginning in 1946 the City will have available 80500 plus 20500 of current assets or a total of 101000 for public improvements over the next seven years 25FINANCIAL STATEMENT 19411945 CITY OF JEFFERSON ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 828875 845300 848585 852470 857940 Utilities private corporations 35078 47295 35130 35171 35317 Total assessed valueall taxable property 863953 892595 883715 887641 893257 TAX RATE Tax rate per 1000 2000 2000 2000 2000 2000 RECEIPTS Fiscal year ending 1231 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Continuing sources of revenue a Current property tax 14277 12027 15536 16267 16084 b Prior taxes 1900 5101 1718 3117 6197 c Water 4782 6426 6222 6571 7292 d Fines 1668 1279 1214 1382 2573 e Licenses and permits 1264 785 731 873 2248 f Sewer rents 710 767 792 803 828 g Cemetery 155 250 313 h Miscellaneous 330 432 74 70 1177 Total continuing sources of revenue 24931 26817 26442 29333 36712 Nonrecurring receipts including borrowings a Loan 4610 Total nonrecurring receipts 4610 TOTAL RECEIPTS 29541 26817 26442 29333 36712 DISBURSEMENTS Governmental operating expenses a General 1439 1715 1937 1638 2094 b Police Fire Dept 2300 2424 2129 2618 2759 c Sanitation 111 57 72 114 101 d Streets 1365 1895 1867 2033 2603 e Street office lights 778 850 727 923 908 f Water 4094 4125 5853 6707 6979 g Education 6263 7613 6638 6356 5818 b Truck and tractor 723 597 954 878 938 i Cemetery 71 63 j Withholding tax 70 211 279 k Miscellaneous 33 141 44 76 Total governmental operating expenses 17106 19276 20459 21585 22555 Capital emergency and investment expenditures a Land and equipment 65 1600 b Water main extension 3112 Total capital investment and emergency expenditures 65 4712 Debt Service a Interest 2472 2800 3086 2190 2190 b Principalfloating debt 767 1500 2000 1000 c Principalfunded debt 5000 2000 500 5000 Total debt service 8239 6300 5586 7190 3190 TOTAL DISBURSEMENTS 25345 25576 26045 28840 30457 Cash end of fiscal year 20000 26ANTICIPATED FINANCES 1946195 2 CITY OF JEFFERSON ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 1082045 1200000 1200000 1250000 1300000 1300000 1300000 Utilities private corporations 36000 36000 36000 36000 36000 36000 36000 Total assessed valueall taxable property 1118045 1236000 1236000 1286000 1336000 1336000 1336000 TAX RATE Tax rate per 1000 2000 2000 2000 2000 2000 2000 2000 RECEIPTS Fiscal year ending 1231 1946 Dolldrs 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property taxcurrent levy 22300 24700 24700 25700 26700 26700 26700 b Public service water 7700 10000 13000 13000 13000 13000 13000 c Fines and forfeitures 5000 4000 3000 3000 3000 3000 3000 d Licenses and permits 2500 2500 2500 2500 2500 2500 2500 e Automobile tax 2000 2000 2000 2000 2000 2000 2000 f Sewer service charge 800 800 900 900 1000 1000 1100 Total continuing sources of revenue 40300 44000 46100 47100 48200 48200 48300 Nonrecurring receipts including borrowings a Prior taxes 4500 Total nonrecurring receipts 4500 TOTAL RECEIPTS 44800 44000 46100 47100 48200 48200 48300 DISBURSEMENTS Governmental operating expenses a General government 2500 2500 2500 2500 2500 2500 2500 b Police and Fire Dept 3100 3100 3100 3100 3100 3100 3100 c Streets and Sanitary Dept 5000 5000 5000 5000 5000 5000 5000 a Water 6000 6000 6000 6000 6000 6000 6000 e Cemetery 500 500 500 500 500 500 500 f Education 7000 7000 7000 7000 7000 7000 7000 g Lights 900 1000 1000 1000 1000 1000 1000 h Street equipment 3000 Total governmental operating expenses 28000 25100 25100 25100 25100 25100 25100 Debt Service a Interest 1980 1870 1730 1590 1450 1310 1170 b Principal retirementfunded debt 2000 2500 2500 2500 2500 2500 2000 c Payments to sinking funds 5000 7000 7000 7000 7000 7000 Total debt service 3980 9370 11230 11090 10950 10810 10170 TOTAL DISBURSEMENTS 31980 34470 36330 36190 36050 35910 35270 Available for public Improvements 12820 9530 9770 10910 12150 12290 13030 For retirement of water revenue certificates 27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF JEFFERSON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of water and sewer systems 3000 3000 2 Street and sidewalk improvement 75000 13 city 23 property owners 5000 4000 4000 4000 4000 4000 3 Improvement and extension of water system 100000 100000 4 Improvement and extension of sewer system 80000 30000 10000 5000 5000 30000 5 Construction of sewage disposal plant 100000 100000 Total for Year 8000 104000 34000 14000 9000 9000 130000 Financed by revenue certificates 28ROAD MAP HALL BANKS JACKSON COUNTIES WHITE COUNTY tiLfc 7 00 0 a ry r PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JULY 1946 SCALE IN MILES 2 3 4 5 LEGEND ii wnei v IMP COMTNOl IllN6JkTI0 1I1IW ClTV AN0VIUA6E CtNTEBS 01CD ElTI 0 1140 Ctlf Monjtrt p row c CULuAAL STMBOlS BUSINESS MO INDUSTRIAL SMtWiS osainage wKMiMiii ftM RECREATIONAL rEAJUE5 SHiOCES MWnow fiu BADGESwOE SEAi lll HI j MISCELLANEOUS STMMLS iflfULi ffiTt V iiuMi Lliim MISCELLANEOUS STRUCTURES HIT UM MA UVUl CLOvt LtAf OAO ST5TEM DESIGNATION o 11 MIWlClLOeiUNTJIAIll OCOti or otg nniu ROAD tTPES 0 WIMWg MltU WAtH HWItI imc kisa ftDfRAL Aid KOiCtm ROADS PROPOSED FOR CONSTRUCTION UNDER COUNTY PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER FEDERAL SECONDARY SYSTEM PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER BOTH COUNTY AND FEDERAL PROGRAMSPUBLIC IMPROVEMENTS FOR CLAYTONCOWETAFAYETTE HEARDHENRY COUNTIES G PUBLIC WORKS STUDY No 13 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA AUGUST 1946 A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR CLAYTON COWETA FAYETTE HEARD HENRY COUNTIES 3 INCLUDING THE CITIES OF JONESBORO GRANTVILLE MORELAND NEWNAN FAYETTEVILLE FRANKLIN HAMPTON McDONOUGH STOCKBRIDGE PUBLIC WORKS STUDY No 13 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES AUGUST 1946ELLIS 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 T F Abercrombie Blanton Fortson Alfred WJones Walter McDonald Henry T McIntosh G T Papageorge Director COUNTY COMMISSIONERS Clayton County J G Morris Commissioner Jonesboro Mrs J E Mathews Clerk Jonesboro Coweta County T W Sewcll Chairman Newnan J S Carmical Sargent R H Johnson Turin W H Johnston Palmetto Lee A Evans Moreland Chas H Arnall Clerk Newnan Fayette County W L Burch Chairman and Clerk Fayetteville O B Mask Fayetteville L G Jenkins Fayetteville Heard County J T Mickle Chairman Franklin Z P Almon Roopville VV D Millians Newnan Louise Sledge Clerk Franklin Henry County W B Pullin Chairman McDonough J A Brown Locust Grove R F Ford Stockbridge W B Lane Stockbridge T M Steele Hampton J S Hunt Clerk McDonough CITY OFFICIALS jonesboro D H Dickson Mayor City Council H E Camp D C Carmichael A O Kemper E L Stephens W H Tanner J B Waldrop J O High tower Clerk Grantville J M Cleveland Mayor City Council Charles Arnold B D Banks C S Colley C E Nail Clay W Rainwater Clerk Moreland A B Camp Mayor and Clerk City Council E L Butler R L Chaffin Fred Cureton T W Glazier Newnan C J Smith Mayor Aldermen W B Barr C L Barron A L Fuller E B Joiner A P Mann R P Parks C A Robertson T Glenn Ware Mayor Pro Tern A W Powers Clerk Fayetteville H P Redwine Mayor City CouncihW E Greer J A Howell Joe Jackson K W McElwaney J A Burch Clerk Franklin T W Goodson Mayor City Council Stanton Adams M T Aubrey Wilson Aubrey R C Jones N A Rogers F L Gearrald Clerk Hampton J L Sinback Mayor City Council John Caldwell G N Edwards E M Fortson Roy Greer Fred G Leguin G W Taylor ClerkTreasurer McDonough J J Fisher Mayor City Council Dr R V Brandon H B Car michael J W Harkins F J Linch F A Sloan W J Greer ClerkTreasurer Stockbridge R E Lee Mayor City Council G T Love J Q Moseley A P Ward W L Wyatt Mayor Pro Tern J R Lewis ClerkCONTENTS I Introduction II Clayton County a Program for Clayton County b Program for City of Jonesboro III Coweta County a Program for Coweta County b Program for City of Grantville c Program for City of Moreland d Program for City of Newnan IV Fayette County a Program for Fayette County b Program for City of Fayetteville V Heard County a Program for Heard County b Program for City of Franklin VI Henry County a Program for Henry County b Program for City of Hampton t Program for City of McDonough d Program for City of Stockbridge VII MapClayton Coweta Fayette Heard and Henry Counties PAGE 4 5 9 13 17 21 25 29 33 37 41 45 49 53INTRODUCTION Clayton Coweta Fayette Heard and Henry Counties located in north central Georgia on the Piedmont Plateau had populations of 11655 26972 8170 8610 and 15119 respectively in 1940 The Federal census reflects a consistent decline in population in the region as a whole between 1920 and 1940 except in Clayton County which showed an increase over the twentyyear period Coweta County made some recovery between 1930 and 1940 Most of the inhabitants of these counties are dependent upon agri culture for their support Cotton is still produced in some quantity but the trend is toward more diversified farming with corn small grains lumber vegetables livestock dairy products poultry and poul try products all providing good sources of income Newnan population 7182 in Coweta County is the only city of over 2000 inhabitants in this area Its industries turn out metal products agricultural implements concrete bricks piece goods hosiery yarn blankets lumber foods and beverages A large portion of the citizenry of Clayton and Fayette Counties work in Atlanta and are commuters with the prospective location of new industries in Fulton County these two counties may expect a sizable increase in population In the preparation of this program of public works 50 Federal aid has been assumed to supplement the anticipated income from local sources No Federal funds are available for public improve ments at this time however except for certain specified items and the actual time that will be required to complete the program will depend on funds available The program has been laid out with the idea of developing first those projects which are most urgently needed It is possible that circumstances may occur which will alter the priority of needs in the respective cities and counties and for this reason the program should be revised annually It is flexible and can be put into effect over a shorter or longer period of time as desired The program has been prepared for these counties and municipalities through the combined efforts of local officials and various state agencies including the State Highway Department the State Health Department and others working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCES CLAYTON COUNTY Clayton County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 1650 mills for county purposes and 15 mills for countywide schools Assessed valuations are estimated at 407 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is proposed Homestead and personal exemptions approximate 46 of the assessed values The ad valorem tax has provided about 485 and the gasoline tax 27 of the total revenue during the period studied As of January 2 1946 the County had a cash balance of 1513 and warrants outstanding in the amount of 29959 The following tables set forth details of the Countys finances from February 5 1940 through January 2 1946 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming that property assessments will be increased to 60 within the next four years the County will have available 164956 less 28446 or a total of 136510 for public improvements over the next seven yearsFINANCIAL STATEMENTCLAYTON COUNTY 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1848108 2025278 2323504 2340006 2376859 2525293 Less homestead and personal exemption 815073 912877 1021039 1110525 1157105 1299728 Net real and personal taxable property 1033035 1112401 1302465 1229481 1219754 1225565 Utilities private corporations 747406 758380 788885 900722 934981 990582 Total assesed value all taxable property 1780441 1870781 2091350 2130203 2154735 2216147 TAX RATE Tax rate per 1000 1650 1650 1650 1650 1650 1650 RECEIPTS AND DISBURSEMENTS Fiscal year ending 2540 to 1741 Dollars 1 841 to 1742 Dollars 1842 to 1543 Dollars 1643 to 1744 Dollars 1844 to 1245 Dollars 1345 to 1246 Dollars Cash beginning of fiscal year 226 7812 3440 2578 4631 710 RECEIPTS DISBURSEMENTS Bank cash Warrants out 1513 29959 Continuing sources of revenue a Current property tax 24436 26390 31050 32213 34621 13646 b Prior taxes 6889 11947 6410 5853 4722 3342 c Fines and forfeitures 19608 19943 8964 8550 12436 15491 d Licenses and permits 2486 2276 1094 1056 1665 2380 e State gas tax 18248 18943 19808 19550 19099 19097 f Miscellaneous sales and refunds 1138 1120 763 1711 670 1698 Total continuing sources of revenue 72805 80619 68089 68933 73213 55654 Nonrecurring receipts including borrowings a State highway projects 6077 2413 1396 b Rental road machinery 2524 6142 Total nonrecurring receipts 6077 4937 7538 TOTAL RECEIPTS 78882 80619 73026 76471 73213 55654 Cash plus total receipts 78656 72807 69586 73893 77844 54944 Governmental operating expenses a General government 20823 23273 24780 22405 22101 23936 b Public safety 8222 10518 10287 9360 11257 16182 c Roads and bridges 38432 27889 27146 27654 37624 30128 d Health and charities 3991 6110 7875 6461 6851 7360 Total governmental operating expenses 71468 67790 70088 65880 77833 77606 Capital emergency and investment expenditures a New equipment 14211 7100 1063 2361 372 5095 Total capital investment and emerg expenditure 14211 7100 1063 2361 372 5095 Debt Service a Interest 789 1357 1013 1021 349 689 Total debt service 789 1357 1013 1021 349 689 TOTAL DISBURSEMENTS 86468 76247 72164 69262 78554 83390 Cash end of fiscal year 7812 3440 2578 4631 710 28446 28446ANTICIPATED FINANCESCLAYTON COUNTY 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 2840000 3160000 3472000 3790000 3790000 3790000 3790000 Less homestead and personal exemption 1325000 1325000 1325000 1325000 1325000 1325000 1325000 Total 1515000 1835000 2147000 2465000 2465000 2465000 2465000 Utilities private corporations 1000000 1000000 1000000 1000000 1000000 1000000 1000000 Total assessed valueall taxable property 2515000 2835000 3147000 3465000 3465000 3465000 3465000 TAX RATE Tax rate per 1000 1650 1650 1650 1650 1650 1650 RECEIPTS DISBURSEMENTS 1650 Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax current levy 41500 47000 52000 57000 57000 57000 57000 b Fines and forfeitures 18000 18000 18000 18000 18000 18000 18000 c Licenses and permits 5000 5000 6000 6000 7000 7000 7000 d State gasoline tax 19102 19102 19102 19102 19102 19102 19102 e Miscellaneous sales and refunds 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 84602 90102 96102 101102 102102 102102 102102 Nonrecurring receipts including borrowings a Taxes due 28000 b Accounts receivable 1242 1 Total nonrecurring receipts 29242 1 1 TOTAL RECEIPTS 113844 90102 96102 101102 102102 102102 102102 Governmental operating expenses a General Government 25000 25000 25000 25000 25000 25000 25000 b Public safety 15000 15000 15000 15000 15000 15000 15000 c Roads and bridges 30000 30000 30000 30000 30000 30000 30000 d Health and charities 7500 7500 7500 7500 7500 7500 7500 TOTAL DISBURSEMENTS 77500 77500 77500 77500 77500 77500 77500 Available for public improvements 36344 12602 18602 23602 24602 24602 24602 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CLAYTON COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Annex to jail Heating system for courthouse and jail 15000 7000 8000 2 Health center building 10000 50 Federal Aid 5000 3 Construction of Road No 1 see map beginning at S R 139 south of College Park and extending southeast 1060 miles via Morrow to intersection with S R 42 below Rock Church 123000 50r Federal Aid 30000 31500 4 Construction of Road No 2 see map beginning at S R 42 at DeKalb County line and extending westward 775 miles via Mountain View to intersection with S R 139 in College Park 80000 50 Federal Aid i 20000 20000 5 Construction of airport 20000 50 Federal Aid 10000 6 Construction of Road No 3 see map beginning at Henry County line and extending westward 885 miles via Jonesboro to Fayette County line 75000 50 Federal Aid 37500 7 Construction of Road No 4 see map beginning north of Lovejoy on S R 3 and extending 395 miles westward to Flint River at Fayette County line 26000 50 Federal Aid 13000 8 Construction of Road No 5 see map beginning at S R 54 southeast of Forest Park and extending southeast 375 miles via Pine Grove School to intersection with S R 42 above Rock Church 20000 50 Federal Aid 10000 Total for year 7000 13000 30000 31500 20000 20000 70500 NOTE No Federal funds are available at this time for public improvements except for certain specified items 50 Federal aid has been assumed in preparation of above sixyear program Actual tune that will be requned to complete program will depend on funds availableFINANCES CITY OF JONESBORO Jonesboro county seat of Clayton County is governed by a mayor and council The population increased from 1065 in 1930 to 1204 in 1940 The tax rate is 8 mills and has been stable at this rate for the past six years Assessed valuations are estimated at 75 of the true value of real and personal property During the period studied the ad valorem tax has provided about 3a of the total revenue the income from the municipally owned waterworks system 25 fines and licenses 14 and interest on Georgia Power Company note 277c As of December 31 1945 outstanding obligations amounted to S3200 consisting of 5 waterworks bonds which will be retired in 1949 There was a cash balance of 2187 The City is holding a note for 100000 from the Georgia Power Company covering the sale of power distribution facilities which bears 5 interest payable semiannually Face value of the note is due July 8 1969 The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have avail able 24830 plus 2187 of current assets or atotal of 27017 for public improvements over the next seven yearsFINANCIAL STATEMENTCITY OF JONESBORO 19401945 ASSESSED VALUES Tax year Real and personal property Utilities private corporations Total assessed value all taxable property 1940 Dollars 518895 83315 602210 1941 Dollars 541372 86728 1942 Dollars 562330 1943 Dollars 562010 87068 87190 628100 649398 649200 1944 Dollars 570775 89462 1945 Dollars 593825 94210 660237 688035 TAX RATE Tax rate per 1000 800 800 800 800 800 800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 Cash beginning of fiscal year 1940 Dollars 1034 1941 Dollars 1942 Dollars 342 3389 1943 Dollars 5800 1944 Dollars 3950 1945 Dollars RECEIPTS DISBURSEMENTS 10 2296 Continuing sources of revenue a General property tax 5104 5695 5502 5836 5764 5575 b Public service water 4210 4638 4580 4629 4869 5237 c Fines and forfeitures 1635 2450 1471 1655 1483 1404 d Licenses and permits 906 1003 989 1036 889 810 e Miscellaneous 333 120 512 202 602 491 f Cemetery 60 19 39 42 20 69 g Street paving 108 1475 501 1140 54 h Interest Ga Power Company note 5000 7500 5000 5000 5000 2500 Total continuing sources of revenue 17356 22900 18594 19540 18681 16086 Nonrecurring receipts including borrowings a Interest Government bond 12 b Loan from bank 1 1 700 Total nonrecurring receipts 1 I 12 700 TOTAL RECEIPTS 17356 22900 18594 I 19552 1 25352 18681 1 22631 16786 Cash plus total receipts 18390 23242 I 21983 19082 Governmental operating expenses a General government 2115 2338 2671 2784 2333 3158 b Public safety 4857 4634 4861 5108 5076 1 5434 c Roads bridges and streets 3800 6403 3463 8317 6237 1074 d Health and charities 870 1386 890 985 1212 1812 e Water 3827 3610 2846 2772 2617 3120 f Library 30 110 130 255 300 300 g Cemetery 52 51 120 96 9 292 h Miscellaneous 323 156 77 i Total governmental operating expenses 15874 18688 15058 20317 17784 15190 Capital and emergency expenses a Equipment 969 1506 Total capital and emergency expenditures 969 1 1 1506 Debt Service a Interest 405 365 325 285 245 205 b Principalfunded debt 800 800 800 1 800 800 800 c Principalfloating debt 1 I 700 Total debt service 1205 1165 1 1125 1 1085 1045 1705 TOTAL DISBURSEMENTS 18048 19853 1 16183 1 21402 20335 16895 Cash end of fiscal year 342 3389 5800 3950 2296 2187 ANTICIPATED FINANCESCITY OF JONESBORO 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 603825 613825 623825 633825 633825 633825 633825 Utilities private corporations 95000 95000 95000 95000 95000 95000 95000 Total assessed value all taxable property 698825 708825 718825 728825 728825 728825 728825 TAX RATE Tax rate per 1000 300 800 100 800 iOO 800 RECEIPTS DISBURSEMENTS Payment of Revenue Certificates 100 Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax 5600 5700 5800 5900 5900 5900 5900 b Public service water 7000 7000 7000 7000 7000 7000 7000 c Fines and forfeitures 1600 1600 1600 1600 1600 1600 1600 d Licenses and permits 1000 1000 1000 1000 1000 1000 1000 e Miscellaneous 500 500 500 500 500 500 500 f Interest Ga Power Co note 7500 5000 5000 5000 5000 5000 5000 TOTAL RECEIPTS 23200 20800 20900 21000 21000 21000 21000 Governmental operating expenses a General Government 3000 3000 3000 3000 3000 3000 3000 b Public safety 5000 5000 5000 5000 5000 5000 5000 c Roads bridges and streets 1000 1000 1000 1000 1000 1000 1000 d Health and charities 1500 1500 1500 1500 1500 1500 1500 e Water 2500 2500 2500 2500 2500 2500 2500 f Library 300 300 300 300 300 300 300 g Cemetery 50 50 50 50 50 50 50 Total governmental operating expenses 13350 13350 13350 13350 13350 13350 13350 Debt service a Interest 165 125 85 45 b Principal retirement funded debt 800 800 800 800 c Payments to sinking funds 4500 4500 4500 4500 4500 4500 Total debt service 965 5425 5385 5345 4500 4500 4500 TOTAL DISBURSEMENTS 14315 18775 18735 18695 17850 17850 17850 Available for public improvements 8885 2025 2165 2305 3150 3150 3150 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF JONESBORO DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 LATER 1 Construction of City Hall 5000 50r Federal Aid 2500 2 Improvements to water system including new well pump and 25 miles of pipe 30000 50 Federal Aid 15000 3 Extension to sewerage system 35 miles 6 and 8 sewer 20000 50 Federal Aid 5000 5000 4 Improvements to streets including paving curb and gutter and sidewalks 80000 50Vr Federal Aid 33y3 Property Owners 4000 3000 3000 3500 5 Construction of new water supply system 80000 50 Federal Aid 40000 6 Construction of sewage disposal plant 15000 50r Federal Aid 7500 Total for Year 17500 5000 5000 4000 3000 3000 3500 47500 Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50fr Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds avaiable 12FINANCES COWETA COUNTY Coweta County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes and 1850 mills for county purposes The county rate has varied in the past as will be seen from the financial statement which follows Homestead and personal exemptions approximate 23 of the assessed value of real and personal property During the period studied the ad valorem tax has provided some 75 and the gasoline tax about 17 of the total revenue As of January 3 1946 outstanding obligations amounted to 146154 consisting of 80000 of 4Va road bonds which at the present rate will be retired in 1949 and 66154 of warrants The County had a cash balance of 8563 and a reserve of 52929 for public improvements or a total of 61492 in current assets There was a reserve of 89000 to be used only for the retirement of bonds The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming a 10 increase in property assessments beginning in 1946 the County will have available 497673 plus 61492 of current assets or a total of 559165 for public improvements over the next seven years VIFINANCIAL STATEMENTCOWETA COUNTY 19401945 ASSESSED VALUES Tax year Real and personal property Less homestead and personal exemption Net real and personal taxable property Utilities private corporations Total assessed valueall taxable property 1940 Dollars 7352222 1642005 5710217 1655128 7365345 1941 Dollars 7702106 1776707 5925399 1640084 1942 Dollars 7948215 1943 Dollars 8012975 1884405 I 1898450 6063810 l 6114525 1670463 l 1716505 7565483 I 7734273 7831030 1944 Dollars 8211280 1905975 6305305 1743023 1945 Dollars 8495875 2008653 6487222 1806428 8048328 8293650 TAX RATE Tax rate per 1000 1500 1500 1500 1500 1600 1850 RECEIPTS AND DISBURSEMENTS g DepartmentTof Forestry Total governmental op lgyrnTvestmeSfexpendituresl a Rightofway b Newnan HospitaTtappropriation c New equipment 3 PWA construction i City of Athens bond Cannery Total ramtalinvestment and emerg expend Debt Service a Interest b Principal funded debt Payments to sinking funds Total debt service TOTAL DiSBURSEMENTS Cash end of fiscal year ANTICIPATED FINANCESCOWTTA COUNTY 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 9350000 9350000 9350000 9350000 9350000 9350000 9350000 Less homestead and personal exemption 2010000 2010000 2010000 2010000 I 2010000 2010000 i 2010000 Net real and personal taxable property 7340000 7340000 7340000 I 7340000 1 7340000 7340000 7340000 Utilities private corporations 1825000 1825000 1825000 1825000 1825000 1825000 1825000 Total assessed value all taxable property 9165000 9165000 9165000 9165000 9165000 9165000 9165000 TAX RATE Tax rate per 1000 1850 1850 1850 1850 1850 1850 1850 RECEIPTS Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax current levy 169000 169000 169000 169000 169000 169000 169000 b Solicitor Generals fees 500 500 500 500 500 500 500 c Licenses and permits 5000 5000 5000 5000 5000 5000 5000 d State gasoline tax 37690 37690 37690 37690 37690 37690 37690 e Miscellaneous sales etc 15000 15000 15000 15000 15000 15000 15000 Total continuing sources of rev 227190 227190 227190 227190 227190 227190 227190 Nonrecurring receipts including borrowings a Prior taxes 60000 b Gasoline tax due 5497 c Prom sinking fund 23600 22700 21800 20900 Total nonrecurring receipts 89097 22700 21800 20900 TOTAL RECEIPTS 316287 249890 248990 248090 227190 227190 227190 DISBURSEMENTS Governmental operating expenses a General Government 27000 27000 27000 27000 27000 27000 27000 b Public safety 9000 9000 9000 9000 9000 9000 9000 c Roads and bridges 75000 75000 75000 75000 75000 75000 75000 d Health and charities 23000 23000 23000 23000 23000 23000 23000 e Cannery 3000 3000 3000 3000 3000 3000 3000 f County farm 15000 15000 15000 15000 15000 15000 15000 g Forestry 4000 4000 4000 4000 4000 4000 4000 Total gov operating expenses 156000 156000 156000 156000 156000 156000 156000 Debt Service a Interest 3600 2700 1800 900 b Principal retirement funded debt 20000 20000 20000 20000 c Principal retirement floating debt 66154 Total debt service 89754 22700 21800 20900 TOTAL DISBURSEMENTS 245754 178700 177800 176900 156000 156000 I 156000 Available for public improvements 70533 71190 71190 71190 1 71190 71190 1 71190 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS COWETA COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1 Construction of Road No 1 see map beginning at Heard County line in Corinth and extending 1235 miles northeast to intersection with paved county road about 12 miles southwest of Newnan 82000 50 Federal Aid 41000 2 Construction of Road No 2 see map beginning at S R 14 in Palmetto and extending 892 miles westward via Bethel Church to intersection with county road about 087 miles northeast of Roscoe 70000 50 Federal Aid 35000 3 Construction of High School 600000 25 County 25 City 50 Federal Aid 150000 4 Construction of Road No 3 see map beginning at S R 16 about 20 miles south of Turin and extending 354 miles eastward via Standing Rock Church to intersection with S R 85 in Senoia 22000 50 Federal Aid 11000 5 Construction of Road No 4 see map beginning at S R 29 in Newnan and extending 712 miles southeast to intersection with S R 16 west of Sharpsburg 56000 50 Federal Aid 28000 6 Construction of Road No 5 see map beginning in Sargent and extending 626 miles south via Welcome School to intersection with S R 34 62000 50 Federal Aid 31000 Total for Year 41000 185000 11000 28000 31000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 16FINANCES CITY OF GRANTVILLE Grantville located in the southwestern part of Coweta County is governed by a mayor and council The population decreased from 1346 in 1930 to 1267 in 1940 The tax rate is 10 mills and has been stable at this rate for the last six years Assessed valuations are estimated at 60 of the true value of real and personal property The ad valorem tax has provided 39 and income from the muni cipally owned water and power distribution systems 49 of the total revenue during the period studied As of December 31 1945 outstanding obligations amounted to 6000 of 3 sewer bonds which will be retired in 1948 There were a reserve of 11470 and a cash balance of 1904 making a total of 13374 in current assets The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 30650 plus 13374 of current assets or a total of 44024 for public improvements over the next seven years 17FINANCIAL STATEMENTCITY OF GRANTVILLE 19401945 ASSESSED VALUES RECEIPTS AND DISBURSEMENTS RECEIPTS DISBURSEMENTS Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Total assessed value all taxable property 600000 600000 600000 600000 600000 600000 Tax rate per 1000 1000 1000 1000 1000 1000 1000 Fiscal year ending 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 2406 2708 2371 4675 5068 3756 Continuing sources of revenue a General property tax 6108 6756 6430 5984 5883 5971 b Public service water and light 7229 7106 7075 7700 8174 8636 c Fines and forfeitures 289 521 314 732 736 740 d Licenses and permits 966 886 992 786 788 790 e Street tax 296 216 401 337 318 240 f Miscellaneous 64 32 317 298 255 187 Total continuing sources of revenue 14952 15517 15529 15837 16154 16564 Nonrecurring receipts including borrowings a Miscellaneous and bonds 2268 300 200 200 b Paving assessment 1 1 674 Total nonrecurring receipts 2268 300 200 874 TOTAL RECEIPTS 14952 15517 17797 16137 16354 17438 Cash plus total receipts 17358 18225 20168 1 20812 21422 21194 Governmental operating expenses a General government 1987 2020 2213 2136 2070 2544 b Public safety 2298 2332 2658 2461 2730 2957 c Roads bridges and streets 442 486 679 736 750 990 d Water and light 4421 4459 5114 4548 6016 5570 e Miscellaneous 19 1 1 Total governmental operating expenses 9148 9316 10664 9881 11566 12061 Capital emergency and investment expenditures a Miscellaneous and bonds 2482 3638 2049 3203 3560 b Paving 4809 Total capital investment and emerg expendit 2482 3638 2049 3203 3560 4809 Debt Service a Interest 1020 900 780 660 540 420 b Principal funded debt 2000 2000 2000 2000 Total debt service 2780 2660 2540 2420 TOTAL DISBURSEMENTS 14650 15854 15493 1 15744 17666 19290 Cash end of fiscal year 2708 2371 1 4675 1 5068 3756 1904 Estimated 18ANTICIPATED FINANCESCITY OF GRANTVILLE 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 552000 563000 568000 573000 578000 578000 578000 Utilities private corporations 47000 47000 47000 47000 47000 47000 47000 Total assessed value all taxable property 599000 610000 615000 620000 625000 625000 625000 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 1000 RECEIPTS DISBURSEMENTS 1000 Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax 5990 6100 6150 6200 6250 6250 6250 b Public service water and light 9000 9800 10200 10300 10400 10400 10400 c Fines and forfeitures 750 750 750 750 800 800 800 d Licenses and permits 800 800 850 850 850 850 850 e Street tax 300 350 350 350 350 350 350 f Miscellaneous 400 450 500 500 500 500 500 Total continuing sources of rev 17240 18250 18800 18950 19150 19150 19150 Nonrecurring receipts including borrowings a Paving assessment 600 600 Total nonrecurring receipts 600 600 TOTAL RECEIPTS 17840 18850 18800 18950 19150 19150 19150 Governmental operating expenses a General Government 2500 2600 2700 2800 2900 3000 3000 b Public safety 3000 3100 3200 3300 3400 3400 3400 c Roads bridges and streets 900 900 1000 1000 1000 1000 1000 d Water and lights 6000 6100 6300 6400 6500 6600 6700 e Miscellaneous 100 150 150 150 150 150 150 Total gov operating expenses 12500 12850 13350 13650 13950 14150 14250 Debt Service a Interest 300 180 60 b Principal retirementfunded debt 2000 2000 2000 1 Total debt service 2300 2180 2060 TOTAL DISBURSEMENTS 14800 15030 15410 13650 13950 14150 14250 Available for public improvements 3040 3820 3390 5300 5200 5000 4900 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF GRANTVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1 Improvement of streets 30000 50 Federal Aid 33 Property Owners 5000 2 Improvement of water system 10000 50 Federal Aid 3000 2000 3 Improvement of power system 4000 50 Federal Aid 1000 1000 4 Construction of public health building 4000 50 Federal Aid 1000 1000 Total for year 5000 3000 3000 2000 1000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 20FINANCES CITY OF MORELAND Moreland located in the south central part of Coweta County is governed by a mayor and council The population decreased from 343 in 1930 to 321 in 1940 The tax rate is 4 mills and has been stable at this rate for the past six years Assessed valuations are 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 planned The tax collection record indicates no delinquency During 1944 and 1945 the ad valorem tax provided 68 of the total revenue income from licenses 21 and the street tax 7 As of December 31 1945 there were no outstanding obligations The City had a cash balance of 335 and a reserve of 870 in govern ment bonds making a total of 1205 in current assets The following tables set forth details of the Citys finances for the years 1944 and 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with a gradual increase to 60 in property assessments within the next five years the City will have available 1829 plus 1205 of current assets or a total of 3034 for public improvements over the next seven years 21FINANCIAL STATEMENTCUT OF MORELAND 19441945 ASSESSED VALUES Tax year 1944 Dollars 1945 Dollars Real and personal property 59540 60000 Utilities private corporations 38138 39539 Total assessed value all taxable property 1 97678 99539 Tv vatP ner 1000 400 400 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1944 Dollars 1945 Dollars Cash beginning of fiscal year 690 157 RECEIPTS Continuing sources of revenue a rriprnl property tax 350 378 b Fines Rnd forfeitures 30 c Licenses ad permits 98 124 d Street tax 24 49 e Interest on government bond 13 TOT AT RECEIPTS 472 594 rsh pins total receiDts 1 1162 1 751 DISBURSEMENTS Governmental operating expenses a General grwprnment 163 140 K Pnhlic safety 165 137 c Roads bridges and streets ot 139 Total governmental operating expenses 635 416 Capital and emergency expenditures a Purchase government bond 370 1 Total capital and emergency expenditures 370 1 TOTAL DISBURSEMENTS 1005 416 Cash end of fiscal year 157 1 335 22ANTICIPATED FINANCESCITY OF MORELAND 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 72000 84000 96000 108000 120000 120000 120000 Utilities private corporations 40000 40000 40000 40000 40000 40000 40000 Total assessed value all taxable property 112000 124000 136000 148000 160000 160000 160000 Tax rate per 1000 400 400 400 400 400 400 400 RECEIPTS DISBURSEMENTS Fiscal year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax 450 500 550 600 650 650 650 b Licenses and permits 124 124 124 124 124 124 124 c Street tax 50 50 50 60 60 60 60 d Interest on government bond 13 13 13 13 13 13 13 TOTAL RECEIPTS 637 687 737 797 847 847 847 Governmental operating expenses a General Government 150 150 150 150 150 150 150 b Public safety 260 260 260 260 260 260 260 c Roads bridges and streets 100 100 100 100 100 100 100 TOTAL DISBURSEMENTS 510 510 510 510 510 510 510 Available for public improvements 127 177 227 287 337 337 337 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MORELAND DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1 Construction of water system 27500 50 Federal Aid 3000 3000 3000 3000 1750 Water Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 24FINANCES CITY OF NEWNAN Newnan county seat of Coweta County is governed by a mayor and council The population increased from 6386 in 1930 to 7182 in 1940 The tax rate is 16 mills and has been stable at this rate for the past five years Assessed valuations are estimated at 6623 of the true value of real and personal property During the period studied the ad valorem tax has provided about i and income from the municipally owned water and light systems 52 a of the total revenue 36 y0 As of December 31 1945 outstanding obligations amounted to 344000 consisting of various bond issues which at the present rate will be retired in 1966 The City had a cash balance of 32029 and a reserve of 263298 made up of 47400 in government bonds a sinking fund of 65898 and 150000 from the sale of bonds for a school building or a total of 295327 in current assets The tables which follow set forth details of the Citys finances from 1940 through 1945 the anticipated picture for the next seven vears and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 243996 plus 295327 of current assets or a total of 539323 for public improvements over the next seven years 25 FINANCIAL STATEMENTCITY OF N EWNAN 194019 15 arrfrrfd VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 4592308 4856226 5045475 5111735 5160175 5795516 Utilities private corporations 320587 320155 324041 332666 337451 356974 Total assessed value all taxable property 4912895 5176381 5369516 5444401 5497626 6152490 TAX RATE Tax rate per 1000 1700 1700 1600 1600 1600 1600 RECEIPTS Fiscal year ending 1231 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Continuing sources of revenue a General property taxcurrent levy 76863 76079 78547 78396 82734 93477 b Gen property taxprior levies and penalties 16857 15276 14347 13709 11428 8820 c Public service water and light 120705 127388 132075 137221 146966 151306 d Fines and forfeitures 6169 12127 9502 7100 11948 13478 e Licenses and permits 9537 9724 9456 8564 9232 14403 f Miscellaneous 1228 1724 770 546 1787 2317 g Street tax 2916 3730 2985 2390 2211 2156 h Cemetery 2435 2492 2360 2663 3343 6924 i Swimming pool 573 895 1196 1073 1187 Total continuing sources of revenue 236710 249113 250937 251785 270722 294068 Nonrecurring receipts including borrowings a From sinking fund 19000 11000 18500 14900 24500 17500 b School bonds 20264 c Interest 1324 Total nonrecurring receipts 19000 11000 18500 14900 44764 18824 TOTAL RECEIPTS 255710 260113 269437 266685 315486 312892 DISBURSEMENTS Governmental operating expenses a General government 14537 16528 15413 15685 17786 18104 b Public safety police 13657 15939 17428 16153 16446 17091 c Roads bridges and streets 16533 18218 15701 12239 5931 23572 d Health and charities 12821 18577 14672 15629 24000 19698 e Fire Department 11203 12592 14328 I 14818 14854 16994 f Cemetery 3719 3265 3702 4950 5752 9827 g Schools 31500 24000 35000 38000 56000 38000 h Swimming pool 379 1163 1566 1661 1555 3351 i Water and light 67235 72815 69690 73375 75266 77390 j Miscellaneous 56 211 198 112 165 145 Total governmental operating expenses 171640 183308 187698 192622 217755 22417 Capital and emergency expenditures a Capital improvements water 12518 16451 23472 8755 6250 16500 b New equipment and capital improvements 4634 5295 9604 7300 12791 7200 c Purchase war bonds 10000 7400 10000 d Real estate purchase 1 1300 1259 Total capital and emergency expenditures 17152 21746 43076 23455 30341 24959 Debt Service a Interest 12601 11240 9684 9975 9397 9956 b Principalfunded debt 19000 11000 8500 7500 14500 17501 c Principalfloating debt 2000 d Payments to sinking funds 1 17824 8824 13099 11362 11362 13612 Total debt service 1 51425 31064 I 31283 28837 35259 41068 TOTAL DISBURSEMENTS 240217 236118 262057 244914 283355 J 290199 Cash end of fiscal year I 32029 26ANTICIPATED FINANCESCITY OF NEWNAN 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 194 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 5850000 5900000 5950000 6000000 6050000 6100000 6100000 Utilities private corporations 360000 360000 360000 360000 360000 360000 360000 Total assessed value all taxable property 6210000 6260000 6310000 6360000 6410000 6460000 6460000 TAX RATE Tax rate per 1000 1600 1600 1600 1600 1600 1600 RECEIPTS DISBURSEMENTS 1600 Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollar 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax current levy 99360 100160 100960 101760 102560 103360 103360 b Public service water and light 150000 150000 150000 150000 150000 150000 150000 c Fines and forfeitures 13000 13000 13000 13000 13000 13000 13000 d Licenses and permits 14000 14000 14000 14000 14000 14000 14000 e Miscellaneous 1000 1000 1000 1000 1000 1000 1000 f Street tax 2000 2000 2000 2000 2000 2000 2000 g Cemetery 3000 3000 3000 3000 3000 3000 3000 h Swimming pool 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of rev 283360 284160 284960 285760 286560 287360 287360 Nonrecurring receipts including borrowings a Accts receivable 12004 b Prior taxes 11599 Total nonrecurring receipts 23603 1 TOTAL RECEIPTS 306963 284160 284960 285760 286560 287360 287360 Governmental operating expenses a General Government 18000 18000 18000 18000 18000 18000 18000 b Public safety police 17000 17000 17000 17000 17000 17000 17000 c Fire department 15000 15000 15000 15000 15000 15000 15000 d Roads bridges and streets 15000 15000 15000 15000 15000 15000 15000 e Health and charities 16000 16000 16000 16000 16000 16000 16000 f Schools 60000 60000 60000 60000 60000 60000 60000 g Water and light 80000 80000 80000 80000 80000 80000 80000 h Swimming pool 2000 2000 2000 2000 2000 2000 2000 i Cemetery 5000 5000 5000 5000 5000 5000 5000 Total governmental operating expenses 228000 228000 228000 228000 228000 228000 228000 Debt Service a Interest 10205 8855 8540 8095 7525 6850 6350 b Principal retirement funded debt 30000 10000 13000 13000 15500 14500 13000 c Principal retirement floating debt 4876 d Payments to sinking funds 1833 1833 1833 1833 1833 1833 1833 Total debt service 46914 20688 23373 22928 24858 23183 21183 TOTAL DISBURSEMENTS 274914 248688 251373 250928 252858 251183 249183 Available for public improvements 32049 35472 33587 34832 33702 36177 38177 27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF NEWNAN DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Improvements to electric distribution system 75000 15000 15000 15000 15000 15000 2 Improvements to streets including LaGrange Street bridge 4 miles of paving 7 miles of curb and gutter and 1 mile of sidewalk 130000 33 Property Owners 507a Federal Aid 11000 11000 3 Construction of three recreation parks with facilities 20000 50 Federal Aid 10000 4 Extension of water system 100000 50 Federal Aid 10000 10000 10000 10000 10000 5 Construction of high school 600000 257 County 507 Federal Aid 150000 6 Extension of sewerage system 62000 50 Federal Aid 5000 5000 5000 5000 5000 6000 7 Improvements to airport 210000 50 Federal Aid 105000 Total for Year 46000 191000 30000 135000 30000 5000 6000 NOTE No Federal funds are available at this time for public improvements except for certain specified items 50fr Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 28FINANCES FAYETTE COUNTY Fayette County is governed by a threeman board of county com missioners The ad valorem tax rate is 5 mills for state purposes 10 mills tor county purposes and 10 mills for countywide schools Assessed valuations are estimated at 3313 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable Homestead and personal exemptions approximate 39 of the assessed values The ad valorem tax has provided 28 and the gasoline tax 65 of the total revenue during the period studied As of December 31 1945 the County had a reserve of 7500 in government bonds for purchase of equipment an estimated cash balance of 16999 and no outstanding obligations or a total of 24499 in current assets The following tables set forth details of the Countys finances from July 21 1942 through December 31 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 40142 plus 16999 of current assets making a total of 57141 for public improvements over the next seven years 29FINANCIAL STATEMENTFAYETTE COUNTY 19421945 ASSESSED VALUES TAX RATE Tax year 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1208514 1226438 1218998 1306800 Less homestead and personal exemptions 470687 1 506840 491817 525000 Net real and personal taxable property 737827 719598 727181 781800 Utilities private corporations 160477 161844 166780 171300 Total assessed valueall taxable property 898304 I 881442 893961 953100 Tax rate per 1000 1500 1000 1000 1000 RECEIPTS AND DISBURSEMENTS Fiscal year 72142 to 7943 Dollars 71043 to 123144 Dollars 123144to 123145 Dollars Cash beginning of fiscal year 6530 16600 15862 RECEIPTS Continuing sources of revenue a General property tax 12688 12533 9531 b State gasoline tax 21070 33718 23806 c Miscellaneous sales rentals etc 2366 2884 3000 Total continuing sources of revenue 36124 49135 36337 Nonrecurring receipts including borrowings a State of Georgia post roads 2121 115 Total nonrecurring receipts 2121 115 TOTAL RECEIPTS 38245 I 49250 36337 Cash plus total receipts 44775 65850 52199 DISBURSEMENTS Governmental operating expenses a General government 6232 15058 7000 b Public safety 685 812 700 c Roads and bridges 18522 22668 20000 d Health and charities 2621 3950 3000 Total governmental operating expenses 28060 42488 30700 Capital emergency and investment expenditures a Equipment 115 4500 b Government bonds 7500 Total capital investment and emergency expenditures 115 7500 4500 TOTAL DISBURSEMENTS 1 28175 49988 35200 Cash end of fiscal year 16600 15862 16999 Revenue and expenses for year 1945 are estimated 39ANTICIPATED FINANCESFAYETTE COUNTY 19461952 J ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Real and personal property 1350000 1350000 1350000 1350000 1350000 1350000 1350000 Less homestead and personal exemp 550000 550000 550000 550000 550000 550000 550 000 Net real and personal taxable property 800000 800000 800000 800000 800000 800000 800000 Utilities private corporations 172000 172000 172000 172000 172000 172000 172000 Total assessed value all taxable property 972000 972000 972000 972000 972000 972000 972000 TAX RATE tax rate per 1000 1000 1000 1000 1000 1000 1000 DISBURSEMENTS 1000 RECEIPTS Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Continuing sources of revenue a General property tax 9700 9700 9700 9700 9700 9700 9 700 b State gasoline tax 23806 23806 23806 23806 23806 23806 23806 c Miscellaneous 3000 3000 3000 3000 3000 3000 3000 Total continuing sources of revenue 36506 36506 36506 36506 36506 36506 36506 Nonrecurring receipts including borrowings a Sinking fund 7500 Total nonrecurring receipts 7500 1 1 TOTAL RECEIPTS 44006 36506 36506 36506 36506 36506 36506 Governmental operating expenses a General Government 7000 7000 7000 7000 7000 7000 7000 b Public safety 700 700 700 700 700 700 700 c Roads and bridges 20000 20000 20000 20000 20000 20000 20000 d Health and charities 3000 3000 3000 3000 3000 3000 3000 e New equipment 8000 1 J TOTAL DISBURSEMENTS 38700 30700 30700 30700 30700 30700 30700 Available for public improvements 5306 5806 5806 5806 5806 5806 5806 SIPROGRAM OF PROPOSED PUBLIC IMPROVEMENTS FAYETTE COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see map beginning at S R 92 at Harp and extending 86 miles southwest via Antioch Church to intersection with S R 74 about one mile northwest of Brooks 88000 50f Federal Aid 10000 10000 12000 12000 2 Construction of Road No 2 see map beginning at Dicksons Bridge over Flint River at Clayton Couty Line and extending 22 miles west toward Fayetteville to intersection with S R 54 19000 50 Federal Aid 9500 3 Construction of Road No 3 see map beginning at Fulton County Line and extending southeast via Friendship Church to intersection with S R 85 near Flint Ridge Church and School 20000 50 Federal Aid 10000 4 Construction of Road No 4 see map beginning at S R 54 west of Bennetts Mill and extending 675 miles northwest via Sandy Creek Church to intersection with S R 74 near Rock Church 63000 50 Federal Aid 31500 Total for year 10000 10000 12000 12000 9500 41500 NOTE No Federal funds are available at this time for publice improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available 32FINANCES CITY OF FAYETTEVILLE Fayetteville county seat of Fayette County is governed by a mayor and council The population increased from 796 in 1930 to 832 in 1940 The tax rate is 12 mills and has been stable at this rate for the past six years Assessed valuations are estimated at 60 of the true value of real and personal property During the period studied the ad valorem tax has provided about 61 and income from the municipally owned waterworks system 26 of the total revenue Fines and licenses have constituted some 12 As of December 31 1945 outstanding obligations amounted to 8000 consisting of 5 waterworks bonds of 2000 each which at the present rate will be retired in 1949 The City had an estimated cash balance of 6410 and a 1000 water bond making a total of 7410 in current assets The following tables set forth details of the Citys finances from 1943 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have avadable 13340 plus an estimated 7410 of current assets or a total of 20750 for public improvements Over the next seven years 33FINANCIAL STATEMENTCITY OF FAYE 1 1 KVU LH IVK imto ASSESSED VALUES Tax year 1943 Dollars 1944 Dollars 1945 Dollars 364350 343800 345000 Utilities private coiporations 5000 5000 5000 Total assessed value all taxable property 1 369350 348800 350000 1200 1200 1200 TaT rate vpv P onn RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 4216 6038 6010 RECEIPTS Continuing sources of revenue a General propertv tax 4711 3543 4200 h Pnhlic service waterl 1671 1889 1800 c Fines forfeitures licenses and permits 960 801 800 TOT AT RFCFTPTS 7342 6233 6800 Cash nliis total receipts 11558 12271 12810 DISBURSEMENTS Governmental operating expenses a General government 240 240 300 1020 1020 1000 c Roads bridges and streets 1220 1653 1600 d Health and charities 140 140 200 p Water 570 705 800 Total governmental operating expenses 3190 3758 3900 Debt Service a Interest 330 503 500 b Principal funded debt 2000 2000 2000 Total debt service 2330 2503 2500 TOTAL DISBURSEMENTS 1 5520 6261 6400 Cash end of fiscal year 6038 i 6010 1 6410 Revenue and expensesfor year 1945 are estimated 34ANTICIPATED FINANCESCITY OF FAYETTEVILLE 19461952 Tax rate per 1000 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 360000 375000 390000 405000 420000 435000 450000 Utilities private corporations 5000 5000 5000 5000 5000 5000 5000 Total assessed value all taxable property 365000 380000 395000 410000 425000 440000 455000 TAX RATE 1200 1200 1200 1 1200 1200 1200 j 1200 RECEIPTS Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax 4380 4560 4740 4920 5100 5280 5460 b Public service water light 3600 3600 3600 3600 3600 3600 3600 c Fines forfeitures licenses and permits 800 800 800 800 800 800 800 TOTAL RECEIPTS 8780 8960 9140 9320 9500 9680 860 DISBURSEMENTS Governmental operating expenses a General government 300 300 300 300 300 300 300 1 Public safety 1000 1000 1000 1000 1000 1000 1000 c Roads bridges and streets 1600 1600 1600 1600 1600 1600 1600 d Health and charities 200 200 200 200 200 200 200 e Water 800 800 800 800 800 800 800 f Extension water line 3000 Total gov operating expenses 6900 3900 3900 3900 3900 3900 3900 Debt Service a Interest 400 300 200 100 b Principal retirement funded debt 2000 2000 2000 2000 c Payments to sinking funds 1800 1800 1800 1800 1800 1800 1800 Total debt service 4200 4100 4000 3906 1800 1800 1800 TOTAL DISBURSEMENTS 11100 8000 7900 7800 5700 5700 5700 Available for public improvements 2320 960 1240 1520 3800 3980 4160 35PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF FAYETTEVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Extension of present sewerage system 70000 50 Federal Aid 35000 2 Improvements to and extension of water system 6000 50 Federal Aid 3000 3 Improvement of streets 40000 33 Property Owners 50 Federal Aid 3000 1500 1500 700 4 Improvement of sidewalks 8000 50 Federal Aid 2000 2000 Total for year 35000 3000 3000 1500 1500 2700 2000 Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 36FINANCES HEARD COUNTY Heard County is governed by a threeman board of county commis sioners The ad valorem tax rate is 5 mills For state purposes 25 nulls for county purposes and 5 mills for countywide schools The county rate has varied from 20 mills in 1940 and 1941 to 24 in 1942 and 1943 25 in 3 944 and 15 in 1945 Assessed valuations are estimated at 00 of the true value of real and personal property Homestead and personal exemptions approximate 44 of the assessed values The ad valorem tax has provided 415 and the gasoline tax 55 of the total revenue during the period studied As of December 31 1945 the County had no outstanding obligations and an estimated cash balance of 7523 The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 102269 plus 7523 of current assets or a total of 109792 for public improvements over the next seven years 37FINANCIAL STATEMENTHEARD COUNTY 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1079007 1079487 1080333 1082640 1099558 1109193 Less homestead and personal exemption 520124 514613 511815 514403 516808 543443 Net real and personal taxable property 558883 564874 568518 568237 582750 565750 Utilities private corporations 118167 119193 130188 164718 164990 164990 Total assessed value all taxable property 677050 684067 698706 732955 747740 730740 Tax rate per 1000 2000 2000 2400 2400 2500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 122439 to 123140 Dollars 123141 Dollars 123142 Dollars 123143 Dollars 123144 Dollars 123145 Dollars Cash beginning of fiscal year 22827 19366 23168 19560 11590 2436 RECEIPTS Continuing sources of revenue a Current property tax 10521 10670 13187 14871 15320 10960 b Prior taxes 2372 2903 3754 3927 3090 1120 c Fines and forfeitures 305 981 1231 980 1908 1704 d State gasoline tax 19092 19439 18824 21178 21235 26617 e Miscellaneous rents and refunds 174 333 154 176 155 622 Total continuing sources of revenue 32464 34326 37150 41132 41708 41023 Nonrecurring receipts including borrowings a State highway 6600 136 2504 b Sale of equipment 635 c Sale of pauper farm 1500 Total nonrecurring receipts 6600 136 2504 2135 TOTAL RECEIPTS 39064 34326 37286 43636 41708 43158 Cash plus total receipts 16237 14960 1 14118 24076 30118 40722 DISBURSEMENTS Governmental operating expenses a General government 7620 7395 8810 7236 8216 8894 b Public safety 2151 2878 2257 1661 2100 2116 c Roads bridges and streets 23082 22544 18786 18118 19085 18986 d Health and charities 2570 2590 2897 2829 2605 2650 e Miscellaneous 1 498 Total governmental operating expenses 35423 35407 32750 29844 32006 33144 Capital emergency and investment expenditures a New equipment 2250 Total capital invest and emerg expendit 2250 Debt Service a Interest 180 471 928 5822 548 55 Total debt service 180 471 928 5822 548 55 TOTAL DISBURSEMENTS 35603 38128 33678 35666 32554 33199 Cash end of fiscal year 19366 23168 1 19560 11590 2436 7523 Revenue and expenses for year 1945 are estimated 38ANTICIPATED FINANCESHEARD COUNTY 9461952 ASSESSED VALUES Tax year Real and personal property Less homestead and personal exempt Net real and personal taxable property Utilities private corporations 1946 Dollars 1119000 544000 575000 165000 1947 Dollars 1129000 544000 585000 Total assessed value all taxable property 165000 1948 Dollars 1949 Dollars 1139000 1139000 544000 544000 1950 Dollars 1139000 544000 595000 595000 595000 740000 Tax rate per 1000 2500 165000 165000 165000 750000 2500 1951 Dollars 1139000 544000 595000 165000 760000 760000 760000 2500 2500 2500 760000 2500 RECEIPTS Fiscal year ending 1231 Continuing sources of revenue a General property tax b Fines and forfeitures c State gasoline tax TOTAL RECEIPTS 1946 Dollars 18500 1947 Dollars 18750 2000 26617 2000 26617 1948 Dollars 1949 Dollar 19000 2000 19000 1950 Dollars 19000 2000 I 2000 26617 I 26617 26617 47117 1951 Dollars 19000 2000 26167 47367 47617 I 47617 Governmental operating expenses a General government b Public safety c Roads bridges and streets d Health and charities TOTAL DISBURSEMENTS Available for public improvements DISBURSEMENTS 9000 2200 19000 2700 32900 14217 9000 2200 19000 2700 32900 14467 9000 2200 47617 47617 9000 2200 19000 19000 2700 I 2700 9000 2200 19000 2700 32900 I 32900 32900 14717 I 14717 14717 9000 2200 19000 2700 32900 14717 1952 Dollars 1139000 544000 595000 165000 760000 2500 1952 Dollars 19000 2000 26617 47617 9000 2200 19000 2700 32900 14717 39PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS HEARD COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see map extending from S R 100 at Olive Branch Church west via Frolona to Alabama State Line Length 98 miles 86000 50 Federal Aid 14000 14000 15000 2 Construction of Road No 2 see map extending from S R 100 at Simpson north via Antioch Church and Roosterville to intersection with S R 1 near Carroll County Line Length 81 miles 92000 50 Federal Aid 15000 15000 16000 3 Construction of Road No 3 see map extending from S R No 109 at Glenn Crossing north 58 miles to intersection with S R 34 southeast of Waresville 60000 50 Federal Aid 10000 10000 10000 4 Construction of Road No 4 see map extending from S R 100 at Pope Store approximately 15 miles northeast to Carroll County Line 12000 50 Federal Aid 6oeo Total for year 14000 14000 30000 15000 16000 10000 10000 16000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 40FINANCES CITY OF FRANKLIN Franklin county seat of Heard County is governed by a mayor and council The population increased from 312 in 1930 to 390 in 1940 The tax rate was stable at 12 mills for five years prior to 1945 when it was raised to 15 mills Assessed valuations are estimated at 20 of the true value of real and personal property An increase in valuation to 60 of actual values is planned During the period studied the ad valorem tax has provided about 30 of the total revenue the income from the municipally owned waterworks system 40 and fines and licenses 30 As of March 1 1946 outstanding obligations amounted to 5700 consisting of 6 waterworks bonds which at the present rate will be retired in 1959 The City had an estimated cash balance of 2325 and a reserve of 1110 in government bonds making a total of 3435 in current assets The following tables set forth details of the Citys finances from March 1 1943 to March 1 1946 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with an increase to 60 in property assessments beginning in 1946 the City will have available 15986 plus an estimated 3435 of current assets or a total of 19421 for public improvements over the next seven years 41FINANCIAL STATEMENTCITY OF FRANKLIN 19411945 ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars 1946 Dollars Real and personal property 76435 76360 76415 76575 76615 77000 Utilities mivate corporations 7100 7200 1 7262 7262 7300 7500 Tntnl assessed value all taxable property 83535 83560 1 83677 83837 83915 84500 i TAX RATE TtaTStTF 1000 I 1200 1200 1200 1200 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 31 1941 1942 Dollars Dollars 1943 Dollars 1944 Dollars 1945 Dollars 1946 Dollars rn hoHnnin f l venr NOT AVAILABLE 1652 1135 1655 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 988 955 1260 b Gen property taxprior levies and penalties 270 C Public service water 1484 1580 1600 d Finps and forfeitures 940 662 700 c Licenses and pprmits 322 433 400 f Misppllaneons 17 TflTAT RECEIPTS 3734 5386 3647 4782 4230 Cash plus total receipts 5885 DISBURSEMENTS Governmental operating expenses a Gpnprnl government 297 349 400 h Pnhlic safety 1602 1615 1700 c Ttnpds bridges and streets 317 292 400 H Water 1 304 271 400 p Miscellaneous 37 28 Total governmental operating expenses I 2557 2555 2900 Capital and emergency expenditures a Government bonds 1110 Total capital and emergency expenditures 1 1110 1 Debt Service a Interest 384 372 360 h Principnlfunded debt 200 200 300 Total debt service 584 572 660 TOTAL DISBURSEMENTS 1 4251 3127 3560 Tash end of fiscal vear 1135 1655 2325 Revenue and expenses for year ending 3146 are estimated 42ANTICIPATED FINANCESCITY OF FRANKLIN 19461952 ASSESSED VALUES Tax year 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars 1953 Dollars Real and personal property 200000 200000 200000 200000 200000 200000 200000 Utilities private corporations 7500 7500 7500 7500 7500 7500 7500 Total assessed value all taxable property 207500 207500 207500 207500 207500 207500 207500 Tax rate per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS DISBURSEMENTS Available for public improvements 2270 2288 2306 2324 2242 2266 1500 Fiscal year ending 31 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars 1953 Dollars Continuing sources of revenue a General property tax 3112 3112 3112 3112 3112 3112 3112 b Public service water 1600 1600 1600 1600 1600 1600 1600 c Pines and forfeitures 700 700 700 700 700 700 700 d Licenses and permits 400 400 400 400 400 400 400 e Miscellaneous 100 100 100 100 100 100 100 TOTAL RECEIPTS 5912 5912 5912 5912 5912 5912 5912 Governmental operating expenses a General Government 400 400 400 400 400 400 400 b Public safety 1700 1700 1700 1700 1700 1700 1700 c Roads bridges and streets 400 400 400 400 400 400 400 d Health and charities 100 100 100 100 100 100 100 e Water 400 400 400 400 400 400 400 Total governmental operating expenses 3000 3000 3000 3000 3000 3000 3000 Debt Services a Interest 342 324 306 288 270 246 222 b Principal retirement funded debt 300 300 300 300 400 400 400 Total debt service 642 624 606 588 670 646 622 TOTAL DISBURSEMENTS 3642 3624 3606 3588 3670 3646 3622 2290 43PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF FRANKLIN DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1 Construction of city hall 15000 50 Federal Aid 3000 3000 1500 2 Extension of water system and sewer system 20000 50 Federal Aid 10000 3 Construction of sidewalks curb and gutter 26000 50 Federal Aid 33 Property Owners 1500 1500 1300 Total for year 3000 3000 11500 1500 1500 1300 Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available 44FINANCES HENRY COUNTY Henry County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 15 mills for county purposes and 5 mills for countywide schools Assessed valuations are estimated at 30 of the true value of real and personal property Homestead and personal exemptions approximate 39 of the assessed values During the period studied the ad valorem tax provided some 58 and the gasoline tax about 35 of the total revenue As of December 31 1945 outstanding obligations amounted to 63000 consisting of nine 5 road bonds of 7000 each which at the present rate will be retired in 1954 The County had a reserve of 51800 in government bonds and an estimated cash balance of 36076 less 25000 in a sinking fund for purchase of road equipment or a total of 62876 in current assets The following tables set forth details of the Countys finances from 1939 through 1945 the anticipated picture through 1952 and a pro posed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 80022 plus 62876 of current assets or a total of 142898 lor public improvements over the next seven years 45FINANCIAL STATEMENTHENRY COUNTY 19391945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 3049536 3094581 3188776 3156909 3234469 3368745 Less homestead and personal exemption 1236604 1240973 1238447 1160727 1233318 1348568 Net real and personal taxable property 1812932 1853608 1950329 1996182 2001151 2020177 Utilities private corporations 816729 855953 825249 891568 897707 952390 Total assessed valueall taxable property 2629661 2709561 1 2775578 2887750 2898858 2972567 TAX RATE Tax rate per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year 1139 to 123140 Dollars 1141 to 123142 Dollars 1143 to 123144 Dollars 1145 to 123145 Dollars Cash beginning of fiscal year 3476 1 30738 41117 62885 RECEIPTS Continuing sources of revenue a Current property tax 93760 86146 1 113181 44600 b Prior taxes 326 c Fines and forfeitures 8683 9078 10456 5000 d State gas tax 54428 55332 59303 34656 e Miscellaneous sales and refunds 1690 1459 2461 1109 Total continuing sources of revenue 158561 1 152015 185401 85691 Nonrecurring receipts including borrowings a Sale and rental machinery 8975 b State aidroad projects 22421 5687 7518 c State highway certificates 43918 43918 43918 d Loan 4000 4000 1 1 e Indemnity for fire loss 7381 1 I f Superior courtinsolvent costs 1 1033 I 694 Total nonrecurring receipts 77720 54638 1 61105 TOTAL RECEIPTS 236281 1 206653 I 246506 85691 Cash plus total receipts 232805 237391 1 287623 148576 DISBURSEMENTS Governmental operating expenses a General 36390 45103 41408 20000 b Public safety 11162 10765 1 6391 5000 c Roads and bridges 100168 111154 t 85058 50000 d Health and charities 13685 14424 14489 10000 e Canning plant 1 1 2813 Total governmental operating expenses 161405 1 181446 150159 85000 Capital emergency and investment expenditures a Government bonds 51800 b New equipment 1 17000 Total capital invest and emerg expendit 1 1 1 51800 17000 Debt Service a Interest 15662 7828 2779 3500 b Principal floating debt 4000 1 1 c Principal funded debt 21000 7000 20000 7000 Total debt service 40662 14828 22779 10500 TOTAL DISBURSEMENTS 202067 196274 1 224738 112500 Cash end of fiscal year 1 30738 41117 I 62885 36076 Revenue and expenses for year 1945 are estimated 46ANTICIPATED FINANCESHENRY COUNTY 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 3450000 3450000 3550000 3550000 3650000 3650000 3700000 Less homestead and personal exemption 1400000 1400000 1400000 1400000 1400000 1400000 1400000 Net real and personal taxable property 2050000 2050000 2150000 2150000 2250000 2250000 2300000 Utilities private corporations 960000 960000 960000 960000 960000 960000 960000 Total assessed value all taxable property 3010000 3010000 3110000 3110000 3210000 3210000 3260000 Tax rate per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS Fiscal year ending 1231 Continuing sources of revenue a General property tax b Fines and forfeitures c State gasoline tax d Miscellaneous 1946 Dollars 45000 5000 32246 1500 Total continuing sources of revenue 83746 Nonrecurring receipts including borrowings a Sinking fund equipment 25000 Total nonrecurring receipts TOTAL RECEIPTS 25000 1947 Dollars 45000 1948 Dollars 46500 5000 32246 1500 5000 32246 1500 1949 Dollars 46500 5000 1950 Dollars 48000 5000 32246 32246 1500 1500 83746 108746 83746 85246 85246 86746 85246 85246 86746 1951 Dollars 48000 5000 32246 1500 86746 86746 DISBURSEMENTS Governmental operating expenses a General Government b Public safety c Roads and bridges d Health and charities e Equipment 20000 5000 30000 10000 25000 Total governmental operating expenses Debt Service a Interest b Principal retirement funded debt Total debt service 1QTAL DISBURSEMENTS Available for public improvements 90000 3150 7000 10150 20000 5000 30000 10000 65000 2800 7000 9800 100150 74800 8596 8946 20000 5000 30000 10000 20000 5000 30000 20000 5000 30000 10000 10000 65000 65000 65000 2450 2100 7000 7000 1750 7000 9450 9100 8750 74450 74100 73750 10796 11146 12996 20000 5000 30000 10000 65000 1400 7000 8400 73400 13346 1952 Dollan 48500 5000 32246 1500 87246 87246 20000 5000 30000 10000 65000 1050 7000 8050 73050 14196 47PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS HENRY COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Road No 1 see map beginning at S R 81 about 2 miles southwest of McDonough and extending to intersection with S R 3 in Hampton Length 725 miles 90000 Federal Secondary funds with County participation 30000 2 Construction of Road No 2 see map beginning at S R 138 about 2 miles east of Stockbridge and extending via Millers Mill and Kellytown to intersection with S R 20 Length 101 miles 60000 Federal Secondary funds with County participation 30000 3 Construction of Road No 3 see map beginning at DeKalb County line and extending via Anvil Block Church Fairview School and Mt Vernon Church to intersection with S R 155 at Rockdale County line Length 81 miles 59000 Federal Secondary funds with County participation 29500 4 Construction of Road No 4 see map beginning at S R 81 near Bethany Church and extending south via Unity Grove Church and School to Locust Grove Length 855 miles 64000 50 Federal Aid 16000 16000 5 Construction of Road No 5 see map beginning at S R 81 at Ola and extending southeast via Mt Bethel School to Butts County line near Sardis Church Length 50 miles 22000 50 Federal Aid 11000 6 Construction of Road No 6 see map beginning at S R 42 in Stockbridge and extending north to intersection with proposed Road No 3 in Shakerag district Length 595 miles 55000 50 7 Federal Aid 27500 7 Construction of Health Clinic at McDonough 10000 50 Federal Aid 5000 8 Construction of Airport 20000 50 Federal Aid 10000 Total for year 30000 30000 29500 16000 16000 11000 42500 Balance of construction with Federal and State funds under Federal Secondary Program NOTE No Federal funds are available at this time for public improvements except for certain specified items 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 48FINANCES CITY OF HAMPTON Hampton located in the southwestern part of Henry County is governed by a mayor and conned The population decreased from 1002 in 1930 to 619 in 1940 The tax rate is 5 mills and has been stable at this rate for several years Assessed valuations are estimated at GO of the true value of real and personal property During the period studied the ad valorem tax has provided about and the income from the municipally owned waterworks and power distribution system 84 of the total revenue As of December 81 1945 the City had a cash balance of 4274 with no outstanding obligations The following tables set forth details of the Citys finances for the years 1943 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 37250 plus 4274 of current assets or a total of 41521 for public improvements over the next seven years 4JFINANCIAL STATEMENTCITY OF HAMPTON 19431945 ASSESSED VALUES Tax year Real and personal property 1943 Dollars 216700 Utilities private corporations 29308 1944 Dollars 226060 30154 Total assessed value all taxable property 246008 256214 Tax rate per 1000 500 500 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 and light d Fines and forfeitures e Licenses and nermits f Miscellaneous Total continuing sources of revenue Nonrecurring receipts including borrowings a Advance engineering fees Total nonrecurring receipts TOTAL RECEIPTS Cash plus total receipts DISBURSEMENTS Governmental operating expenses a General government b Public safety c Roads bridges and streets d Health and charities e Water and light f Miscellaneous Total governmental operating expenses Capital and emergency expenses a Capital improvements and equipment Total capital and emergency expenditures TOTAL DISBURSEMENTS Cash end of fiscal year 113043 Dollars 4435 113044 Dollars 9593 534 12842 354 390 97 14217 14217 1194 748 15134 18652 830 2551 1381 391 3831 75 9059 9059 9593 316 345 17737 17737 27330 865 2570 1099 259 5393 100 1945 Dollars 10286 3186 226060 30900 256960 500 123145 Dollars 3186 13472 13858 13858 279 14513 580 485 2866 18723 3050 3050 21773 35631 1981 3710 3123 660 7721 11 17206 14151 14151 31357 4274 50ANTICIPATED FINANCESCITY OF HAMPTON 19461952 RECEIPTS DISBURSEMENTS ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 230000 240000 250000 250000 250000 250000 250000 Utilities private corporations 31000 31000 31000 31000 31000 31000 31000 Total assessed value all taxable property 261000 271000 281000 281000 281000 281000 281000 Tax rate per 1000 500 500 500 500 500 500 500 Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property taxcurrent levy 1300 1350 1400 1400 1400 1400 1400 b Public service water and light 15000 15000 15000 15000 15000 15000 15000 c Fines and forfeitures 600 600 600 600 600 600 600 d Licenses and permits 900 900 900 900 900 900 900 Total continuing sources of rev 17800 17850 17900 17900 17900 17900 17900 Nonrecurring receipts including borrowings a Prior taxes 1000 Total nonrecurring receipts 1000 1 1 1 TOTAL RECEIPTS 18800 17850 17900 17900 17900 17900 17900 Governmental operating expenses a General Government 800 800 800 800 800 800 800 b Public safety 2000 2000 2000 2000 2000 2000 2000 c Roads bridges and streets 2100 2100 2100 2100 2100 2100 2100 d Health and charities 1800 1800 1800 1800 1800 1800 1800 e Water and light 6000 6000 6000 6000 6000 6000 6000 Total gov operating expenses 12700 12700 12700 12700 12700 12700 12700 Debt Service a Payments to sinking funds 1200 1200 1200 1200 1200 1200 Total debt service 1200 1200 1200 1200 1200 1200 TOTAL DISBURSEMENTS 12700 13900 13900 13900 13900 13900 13900 Available for public improvements 6100 3950 4000 4000 4000 4000 4000 Payment of water revenue certificates 51PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF HAMPTON DESCRIPTION 1 Improvements to water system 2 Rebuild and improve power sys tem 3 Recreation center 4 Construction of fire station 5 Extension of sewerage system including sewage treatment plant 6 Pavement of streets Total for year TOTAL COST 48000 50 Federal Aid 25000 50 Federal Aid 20000 50 Federal Aid 4000 50 Federal Aid 63000 50 Federal Aid 26000 50 Federal Aid 1946 1947 24000 24000 12500 12500 1948 5000 1949 5000 1950 2000 000 5000 1951 3000 2000 3000 1952 5000 LATER 23500 5000 13000 36500 Water Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 52FINANCES CITY OF McDONOUGH McDonough county seat of Henry County is governed by a mayor and council The population increased from 1068 in 1930 to 1232 in 1940 The tax rate is 10 mills having been stable at this rate for the past six years and the assessed valuation is estimated at 6623 of the true value of real and personal property During the period studied the ad valorem tax has provided around 50 and the income from the municipally owned waterworks system 34 of the total revenue As of December 31 1945 outstanding obligations amounted to 25000 consisting of 5 street bonds which at the present rate of maturity will be retired in 1961 The City had a cash balance of 7522 and a reserve of 2220 in U S government bonds making a total of 9742 in current assets The tables which follow set forth details of the Citys finances for the years 1940 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the City will have available 39180 plus 9742 of current assets or a total of 48922 for public improvements over the next seven years 53FINANCIAL STATEMENTCITY OF McDONOUGH 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 787225 820875 843975 858975 865275 897025 Utilities private corporations 60475 62475 63332 67309 64937 66182 Total assessed value all taxable property 847700 883350 907307 926284 930212 963207 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 RECF 1000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 2558 362 584 3048 4388 5627 Continuing sources of revenue a General property tax 8675 10712 9706 9297 9133 9042 b Public service water 5750 6225 6469 6295 6768 7063 c Fines and forfeitures 150 393 497 339 622 855 d Licenses and permits 1925 2309 2235 1982 2144 2453 e Miscellaneous 26 166 52 91 186 64 Total continuing sources of revenue 16526 19805 18959 18004 18853 19477 Nonrecurring receipts including borrowings a Cemetery 35 200 8 183 230 91 b Paving 3836 836 56 230 c Sale of equipment 145 144 164 d Sale of barn 800 Total nonrecurring receipts 4016 1836 208 347 230 321 TOTAL RECEIPTS 20542 21641 1 19167 18351 19083 19798 Cash plus total receipts 23100 22003 1 19751 21399 23471 25425 DISBURSEMENTS Governmental operating expenses a General government 772 788 668 744 980 1093 b Public safety 5002 5482 5697 5981 6262 5878 c Roads bridges and streets 3437 4142 2192 1891 1783 2568 d Water 1327 3455 3103 3068 2854 3215 e Miscellaneous 1246 1093 189 364 288 214 Total governmental operating expenses 11784 14960 11849 12048 12167 12968 Capital and emergency expenditures a New well new city hall and fire station 3488 1199 2247 b Payment on well pump 280 1 c Air raid alarm equipment 356 d New equipmentFire department 938 400 827 2563 1107 388 e U S Government bonds 1 1 2220 f Extend water main 967 g Purchase of grounds wells 6154 1 Total capital and emergency expenditures 8339 3888 2382 2563 3327 2635 Debt Service a Interest 1615 1571 1472 1400 1350 1300 b Principalfunded debt 1000 1000 1000 1 1000 1000 1000 Total debt service 2615 2571 2472 I 2400 2350 2300 TOTAL DISBURSEMENTS 22738 21419 16703 17011 17844 17903 Cash end of fiscal year 362 584 3048 4388 5627 7522 54ANTICIPATED FINANCESCITY OF McDONOUGH 19461952 ASSESSED VALUES TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 1000 DISBURSEMENTS Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal proertpy 917000 937000 957000 977000 997000 1017000 1037000 Utilities private corporations 67000 67000 67000 67000 67000 67000 67000 Total assessed value all taxable property 984000 1004000 1024000 1044000 1064000 1084000 1104000 1000 RECEIPTS Fiscal year ending 1231 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing souices of revenue a General property tax 9840 10040 10240 10440 10640 10840 11040 b Public service water 6800 6800 6800 6800 6800 6800 6800 c Fines and forfeitures 700 700 700 700 700 700 700 d Licenses and permits 2200 2200 2200 2200 2200 2200 2200 Total continuing sources of rev 19540 19740 19940 20140 20340 20540 20740 Governmental operating expenses a General government 750 750 750 750 750 750 750 b Public safety 6200 6200 6200 6200 6200 6200 6200 c Roads bridges and streets 2000 2000 2000 2000 2000 2000 2000 d Water 3000 3000 3000 3000 3000 3000 3000 e Miscellaneous 300 300 300 300 300 300 300 Total gov operating expenses 12250 12250 12250 12250 12250 12250 12250 Debt Service a Interest 1300 1250 1200 1150 1100 1050 1000 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 2000 Total debt service 2300 2250 2200 2150 2100 2050 3000 TOTAL DISBURSEMENTS 14550 14500 14450 14400 14350 14300 15250 Available for public improvements 4990 5240 5490 5740 5990 6240 5490 55PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF McDONOUGH DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Improvements to water and sewerage system 40000 50 Federal Aid 7000 7000 6000 2 Recreation center 30000 50 Federal Aid 1000 7000 7000 3 Pavement of streets and sidewalks 35000 50 Federal Aid 8000 9500 Total for year 7000 7000 7000 7000 7000 8000 9500 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sevenyear program Actual time that will be required to complete program will depend on funds available 56FINANCES CITY OF STOCK BRIDGE Stockbridge located in the northwestern part of Henry County is governed by a mayor and council The population increased from 392 in 1930 to 443 in 1940 The tax rate is 15 mills having been 1250 mills for some years prior to 1944 Assessed valuations are estimated at 25 of the true value of real and personal property an increase in valuation to 60 of actual values is proposed The City limits were extended in 1946 enlarging the area from 434 to 1736 square miles and the tax digest has consequently been increased considerably During the period studied the ad valorem tax has provided about 91 of the total revenue The City had a cash balance of 535 as of December 31 1945 with no outstanding obligations The following tables set forth details of the Citys finances for the years 1941 through 1945 the anticipated picture for the next seven years and a proposed sevenyear program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and with an increase to 60 in property assessments beginning in 1946 the City will have available 26019 plus 535 of current assets or a total of 26554 for public improvements over the next seven years 57FINANCIAL STATEMENTCITY OF STOCKBRIDGE 19411945 ASSESSED VALUES Tax year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 80540 80540 80540 79627 97100 Utilities private corporations 30133 30133 30133 30133 30315 Total assessed value all taxable property 110673 110673 110673 109760 127415 Tax rate per 1000 1250 1250 1250 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 401 I 84 199 1217 1126 RECEIPTS Continuing sources of revenue a General property tax 2278 2409 2693 2511 1318 b Pines and forfeitures 36 1 64 I 78 160 281 c Licenses and permits 1 1 363 d Street tax 1 55 e Miscellaneous 1 80 Total continuing sources of revenue I 1 2097 Nonrecurring receipts including borrowings a Georgia Power Company bond and interest 530 Total nonrecurring receipts 1 1 530 TOTAL RECEIPTS 2314 1 2473 2771 2671 2627 Cash plus total receipts 2715 1 2557 2970 3888 3753 DISBURSEMENTS Governmental operating expenses a General government 1784 1467 1076 989 264 b Public safety 490 213 651 1133 1354 c Roads bridges and streets 330 327 4 102 310 Total governmental operating expenses 2604 2007 1731 2224 1928 Capital and emergency expenses a Engineering 200 Total capital and emergency expenditures 1 1 200 Debt Service a Interest 27 51 22 38 90 b Principalfunded debt 1 1000 c Principalfloating debt 300 500 Total debt service 27 351 22 538 1090 TOTAL DISBURSEMENTS 2631 2358 1753 2762 3218 Cash end of fiscal year 84 199 1217 1126 535 Property valuations for years 1941 through 1943 are estimated as exact figures were not available 58ANTICIPATED FINANCESCITY OF STOCK BRIDGE 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 312000 312000 312000 312000 312000 312000 312000 Utilities private corporations 35133 35133 35133 35133 35133 35133 35133 Total assessed value all taxable property 347133 347133 347133 347133 347133 347133 347133 Tax rate per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS Fiscal year ending 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Continuing sources of revenue a General property tax 5207 5207 5207 5207 5207 5207 5207 b Fines and forfeitures 300 300 300 300 300 300 300 Licenses and permits 350 350 350 l 350 350 350 350 d Street tax 60 60 60 60 60 60 60 e Miscellaneous 100 100 100 I 100 100 100 100 TOTAL RECEIPTS 6017 6017 6017 6017 6017 6017 6017 DISBURSEMENTS Governmental operating expenses a General government 300 300 300 300 300 300 300 b Public safety 1500 1500 1500 1500 1500 1500 1500 c Roads bridges and streets 400 400 400 400 400 400 400 d Miscellaneous 100 100 100 100 100 100 100 TOTAL DISBURSEMENTS 2300 2300 2300 2300 2300 2300 2300 Available for public improvements 3717 3717 3717 3717 3717 3717 3717 59PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF STOCK BRIDGE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 LATER 1 Construction of water system 42000 50a Federal Aid 10500 10500 2 Construction of sewerage system 30000 50 Federal Aid 3000 3000 3000 3000 3000 3 Pavement of streets 21000 50 Federal Aid 3000 7500 Water Revenue Certificates NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 60 4 ti ft LEGEND BOUNDARY SfRffl COUNTV MILITIA DISTRICT CMDI CORPORATE OR OELINHT UTIONAL OR STATE PARA ATlONL OR STATE FOREST aTOHAl OR STATE MONUMENT SINGLE OffRATlNS COMPANY MORE THAN ONE OPERATING COMPANY i I 1iOtf BAGE RAILROAD standard gageprivately owned harrow sage privately owned Electric interurban or suburban track retained service railroad on street or road i electric rr on street or railroad grade crossing UNDf APASS HIGHWAY BELOn OVERPASS HIGHWAY ABOVE RAILROAD STATION RAILROAD TUNNEL RAILROAD BRIDGE INTERMITTENT STREAM MARROW STREAM OR CRfER WIDE STREAM OR RIVER 0RA1NASE DltCK RESERVOIR LAKE OR POND SWAMP OR MARSH WATERFALL NARROW STREAM WATERFALL WIOE STREAM BRIDGESNARROW STREAM DRAINAGE STRUCTURES KjTOKlSPAN L MHJMWAY BRIDGEOVER 20SPAM Xt series short span bridges r1it BRIDGESW10E STREAM ITTOLL I HIGHWAY SRIOC GENERAL LfcS 0RAWIRID9C Ug SUSPENSION BRIDGE EEU 7p MISCELLANEOUS STRUCTURES AlR ROUTE AJRWAT DEACON LIGHT ARMY NAVT OR MARINE CORPS FlB DEPT OF COMMERCE INTERMEDIATE FIELD Q COMMERCIAL OR MUNICIPAL FLD MARKCO AUXILIARY FIELD MARRRN OR EMERGENCY FIELO AIRPORT HOUSINO FACILITIES AIRPORT TYPE NOT SPECIFIED WATERWAYS navigable stream BSSncA READ OF NAVIGATION i ii MEAO OP NAVIGATION DEEP WATER n ILrS OPfRATEO SHIP OR AftDS LIHff f WHAAFDOCKPtER OR LANOtND INTERNATIONAL PORT OF ENTRY RORT OF EXTRY LMWT HOUSE p LIGHT NAUTICAL LANDMARK LIGHT DEACON J FERPV TF TOLL FACE DAM WITH ROAD MM with LOCK LEVEE LEVEE WlTMROAO PASS FORO CATTLE DUARD TRAFFIC CIRCLE INTERSECTION CLOVER LEAF INTERSECTION MISCELLANEOUS SYMBOLS PROMINENT ELEVATION FEET ABOVE SEA LEVEL COAST DUAMO STATION LIFE OUARO STATION FOREST RANOCR STATION FOREST SERVICE LOOKOUT SfATK GASC ON PUMPING STATION C C C CAMP MINE mnavcl pit FARM UNM DAIRY DWELL IN GROUP OF DWELLING J NURSERY WAREHOUSE ON LARK DARN SCHOOL ON COLLEM CEMCTIRV CHURCH HOSPITAL COMMUNITY AUDITOR WN POST OFFICE STATE POLICE OtSTRICTMCAOOVARTCMt CORRECTIONAL INSTITUTION COUNTT PRISON FARM SEASONAL OWSLLINSS f RWT ON NUT ORCHARD V STONE OR SMALL DUSINf S GROUP Of STORES BUSINESS AND NOME COMBInEO BUSINESS AMD POST OFFICE BUSINESS AND FILLING STATION FILL STATION TOURIST SAMP HOTEL FACTORY OR INDUSTRIAL PLANT POWER PLANT SEASONAL INDUSTRV SAW HILL STATIONARY FRUIT PACKING PLAWT TURPENTINE STILL RADIO STATION TANKS DISPOSAL plant WAR CONTROL TRAMWRSf MERCATON COORDINATES TR1ANAULAT ION STATION TRAVERSE STATION fc 123 ETC INDICATE ROAD PRIORITIES ROADS PROPOSED FOR CONSTRUCTION UNDER COUNTY PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER FEDERAL SECONDARY SYSTEM PROGRAM ROADS PROPOSED FOR CONSTRUCTION UNDER BOTH COUNTY AND FEOERAL PROGRAMS ROAD MAP HEARD COWETA FAYETTE CLAYTON HENRY COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA OCTOBER 1946 i1 21110 7 PUBLIC IMPROVEMENTS FOR BURKEEMANUELJENKINS COUNTIES LIBRARY IV 18 l PUBLIC WORKS STUDY No 14 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA SEPTEMBER 1946A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR BURKE EMANUEL JENKINS COUNTIES INCLUDING THE CITIES OF MIDVILLE WAYNESBORO MILLEN PUBLIC WORKS STUDY NO 14 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES SEPTEMBER 1946ELLIS 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 T F Abercrombie BLANTON FORTSON Alfred W Jones Walter McDonald Henry T McIntosh G T PAPAGEORGE Director COUNTY COMMISSIONERS BURKE COUNTY F M Cates Chairman Waynesboro M K Tucker Vice Chairman Waynesboro L L Chandler Midville E L Mulkey Sardis T W Radford Keysville E M Price Clerk Waynesboro EMANUEL COUNTY J W Kea Chairman Swainsboro Rufus Moore Nunez J A Coleman Swainsboro J M Thompson Clerk Swainsboro JENKINS COUNTY Ira O Parker Chairman Millen E F Daniel Millen A S Newton Millen E G Daniel Clerk Millen CITY OFFICIALS MIDVILLE R O Kelley Mayor City Council J T Brinsom R S Carter Paul Drew M E Woods J C Wilson Clerk WAYNESBORO D L Stone Mayor City Council Whit Blount Dr W B Herleman R C Lovett J E Mundy T S Rackly S T Seager J C Gray Clerk MILLEN Walter Harrison Mayor City Council R H Barefield J G Gunn Merrill Johnson F E Stephens E M Thorne H W Averitt Clerk TreasurerCONTENTS I Introduction 11 Burke County a Program for Burke County b Program for City of Midvillc c Program for City of Waynesboro II Emanuel County a Program for Emanuel County IV Jenkins County a Program for Jenkins County b Program for City of Millen V MapBurke Emanuel and Jenkins Counties Page 4 5 9 13 17 21 26 30 INTRODUCTION Burke Emanuel and Jenkins Counties are located in the eastern part of the State on the Coastal Plain Burke and Emanuel with respective areas of 832 and 686 square miles are two of the largest counties in the State Jenkins with 351 square miles is about the average size The population of the region as a whole declined between 1920 and 1940 though in the commercial and industrial centers of Swainsboro Millen and more recently Waynesboro it increased considerably The Federal census for 1940 showed 26520 inhabitants in Burke County 23517 in Emanuel and 11843 in Jenkins Although these are among the best cottonproducing counties in the State they are turning to more diversified farming for which the soil and climate are favorable Peanuts corn livestock tobacco pecans lumber and naval stores are major sources of income In addition there has been an increase in the pro duction of green peas tomatoes beans turnip greens sweet potatoes and other crops to supply the canneries established in the past two or three years There is a discernible trend in the region accentuated in Burke County away from the former reliance on agriculture as the chief means of support toward com merce and industry Saw mills plywood and veneer plants garment factories and concrete block plants are among the new industries that have opened up in this section A number of new industrial plants are under construction in Waynes boro the largest of which is a 1500000 metal products plant now producing trailers and eventually to turn out rail cars The industrialization of this area will undoubtedly result in a restoration of the counties population In the preparation of this sixyear program of public works 50 Federal aid has been assumed in some cases to supplement the anticipated income from local sources No Federal funds are available for public improvements at this time however except for certain specified items and the actual time that will be required to complete the program will depend on funds available The program has been laid out with the idea of developing first those projects which are most urgently needed It is possible that circumstances may occur which will alter the priority of needs in the respective cities and counties For this reason the program should be revised annually and should be extended to maintain a constant sixyear period It is flexible and can be put into effect over a shorter or longer period of time as desired The program has been prepared for these counties and municipalities through the combined efforts of local officials and various state agencies including the State Highway Department the State Health Department and others working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCES BURKE COUNTY Burke County is governed by a fiveman hoard of county commissioners The ad valorem tax rate is 5 mills for state purposes 10 mills for county purposes and 10 mills for countywide schools The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valua tions to a final 60 of actual values is desirable Homestead and personal exemptions approximate 25 of the assessed values During the period studied the ad valorem tax has provided 54 and the gasoline tax 37 of the total revenue As of December 31 1945 the County had a cash book balance of 42626 with no outstanding obligations There was a reserve of 10100 in war bonds to be used for the purchase of road equipment The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and estimat ed future income and disbursements the County will have available 105000 plus 42626 of current assets or a total of 147626 for public improvements over the next seven yearsFINANCIAL STATEMENT BURKE COUNTY 19401945 Tax Year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 4777423 4795692 4780884 4652901 4715194 4813324 Less homestead and personal exemption 928657 1071302 1086792 1147574 1166255 1166951 Net real and personal taxable property 3848766 3724390 3694092 3505327 3548939 3646373 Utilities private corporations 825441 833894 829642 829625 850153 868359 Total assessed valueall taxable property 4674207 4558284 4523734 4334952 4399092 4514732 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 1000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 Cash beginning of fiscal year 1940 21191 1941 22683 1942 1943 26091 33147 1944 1945 28837 23827 RECEIPTS Continuing sources of revenue a General property tax 55247 63792 60536 56061 58664 49193 b Fines and forfeitures 2193 2963 3437 3309 4520 i 7999 c Licenses and permits 11 180 180 d State gasoline tax 37018 35558 34083 35641 35350 58113 e Rents refunds and miscellaneous 2426 2558 2015 3273 3170 3062 f State Board of Health 675 1739 3572 g P W Camp 2483 5269 h Board of Education 2666 Total continuing sources of revenue 96884 104882 100071 99139 108592 i 127388 Nonrecurring receipts a Loans 25032 42924 13362 11000 5000 b From construction account 719 c Highway certificates 8806 d Sale and rental of equipment 9000 1150 1085 e War bonds 10000 Total nonrecurring receipts 25032 43643 31168 12150 16085 TOTAL RECEIPTS 121916 148525 131239 111289 108592 143473 Cash plus total receipts 143107 171208 157330 144436 137429 167300 DISBURSEMENTS Governmental operating expenses a General government and public buildings 19367 15056 14726 14406 14349 14583 b Sheriffs office 2892 2861 2748 3242 3473 5848 c Roads bridges and public works camp 68515 64126 46696 45729 50354 59013 d Health welfare and donations 14793 15014 17305 11758 14438 18467 e Courts 9287 9975 7641 6166 6728 8276 f Coroner and County Agent 1770 1966 2363 2602 2678 2890 g P W Camp 2910 3118 Total governmental operating expenses 116624 108998 91479 83903 94930 112195 Capital emergency investment expenditures a New equipment 3800 11454 7440 b War bonds 100 10000 c Rightofway 1500 Total capital investment and emergency expenditures 3800 11454 100 11500 7440 Debt Service a Interest 567 1594 1177 172 39 b Principal floating debt 24098 31110 30419 7000 5000 Total debt service 24665 32704 31596 7172 5039 TOTAL DISBURSEMENTS 120424 145117 124183 115599 113602 124674 Cash end of fiscalyear 22683 26091 33147 28837 23827 42626 ANTICIPATED FINANCES BURKE COUNTY 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 1949 Dollars Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 5542421 6000000 6000000 6000000 6000000 6000000 6000000 Less homestead and personal exemption 1378703 1500000 1500000 4500000 1500000 1500000 1500000 4500000 1500000 Total 4163718 4500000 4500000 870000 4500000 8700 4500000 Utilities private corporations 870000 870000 5370000 870000 870000 870000 Total assessed valueall taxable property 5033718 5370000 5370000 5370000 5370000 5370000 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 1000 RECEIPTS DISBURSEMENTS A special levy will be made to finance a countywide DDT program 1000 Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Continuing sources or revenue a General property taxcurrent levy 50000 53500 53500 53500 53500 53500 53500 b Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 c State gasoline tax 75000 75000 75000 75000 75000 75000 75000 d Miscellaneous 3000 3000 3000 3000 134500 3000 3000 3000 Total continuing sources of revenue 131000 134500 134500 134500 134500 134500 Nonrecurring receipts a Prior taxes 3500 b Tax deeds 3000 c Sinking fund 10100 Total nonrecurring receipts 6500 10100 TOTAL RECEIPTS 137500 144600 134500 134500 134500 134500 134500 Governmental operating expenses a General government and public buildings 15000 16500 16500 16500 16500 16500 16500 b Sheriffs office 3000 3000 3000 3000 3000 3000 3000 c Roads bridges and public works camp 60000 60000 60000 60000 60000 60000 60000 d Health and welfare 15000 16000 16000 16000 16000 16000 16000 e Courts 8000 8500 8500 8500 8500 8500 8500 f County agents 3000 3500 3500 3500 3500 3500 3500 g Hospital 12000 12000 12000 12000 12000 12000 12000 h Road equipment 6500 10100 TOTAL DISBURSEMENTS 122500 15000 129600 119500 119500 119500 119500 119500 Available for public improvements 15000 15000 15000 15000 15000 15000 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS BURKE COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 1 Construction of Road No 1 see Map beginning north of Saint Clair and extending south 845 miles paralleling Georgia and Florida Railroad to Vidette 13000 41000 Federal Secondary Funds 2000 2 Construction of Road No 2 see Map extending from Giraid 1315 miles northwest to Shell Bluff 74000 66000 Federal Secondary Funds 8000 3 Construction of Road No 3 see Map being 135 miles of road section located at Brier Creek on the GirardSardis Road 8000 7000 Federal Secondary Funds 1000 4 Construction of hospital 250000 60 Federal Aid 100000 5 Construction of Road No 4 see Map beginning at S R 21 in Waynesboro and extending 13 miles northeast to McBean Creek at Richmond County line 93000 68000 Federal Secondary Funds 25000 6 Construction of Road No 5 see Map extending from Shell Bluff 410 miles southwest to intersection with proposed Road No 4 20000 17000 Federal Secondary Funds 3000 7 Construction of Road No 6 see Map extending from U S Route 25 in Waynesboro 1265 miles northwest to intersection with VidetteSaint Clair road in Saint Clair 90000 50 Federal Aid 14000 31000 8 Construction of Road No 7 see Map extending from intersection with VidetteSaint Clair road in Vidette 1520 miles south to city limits of Midville 70000 50 Federal Aid 1750C 17500 Total for year 111000 28000 14000 31000 17500 17500 Balance of construction to be completed with Federal Secondary Funds To be financed by bond issue NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available FINANCES CITY OF MIDVILLE Midville located in the southwestern part of Burke County is governed by a mayor and council The population decreased from 853 in 1930 to 780 in 1940 The tax rate is 15 mills and has been stable at that rate for the past six years Assessed valuations are estimated at 25 of the true value of real and personal property The ad valorem tax has provided 58 and the income from the municipally owned waterworks system 26 of the total revenue during the period studied As of December 31 1945 outstanding obligations amounted to 9558 con sisting of 9000 of 4J street and sidewalk improvement bonds which at the present rate will be retired in 1954 and 558 of accounts payable There was a cash balance of 3101 The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and assuming a 20 increase in property assessments in 1946 the City will have available 12477 plus 3101 of current assets or a total of 15 578 for public improvements over the next seven yearsFINANCIAL STATEMENT CITY OF MIDVILLE 19401945 ASSESSED VALUES Tax Year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dolla rs Real and personal property 212179 215836 224930 220813 221747 228262 Utilities private corporations 62877 61423 61892 60966 63089 67747 Total assessed valueall taxable property 275056 277259 286822 281779 284836 296009 TAX RATE Tax rate per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 222 695 1307 2487 21 3069 RECEIPTS Continuing sources of revenue a Property tax 3245 4715 5584 6036 5413 5251 b Licenses 896 956 944 949 1063 1485 c Fines 213 118 148 298 363 212 d Street tax 93 62 58 48 91 102 e Water 1748 2152 2378 2358 2514 2580 f Miscellaneous 367 5 Total continuing sources of revenue 6562 8003 9112 9689 9449 9630 Nonrecurring receipts a From bond account 3639 Total noniecurring receipts 3639 TOTAL RECEIPTS 6562 8003 9112 13328 9449 9630 Cash plus total receipts 6784 8698 10419 15815 9428 12699 DISBURSEMENTS Governmental operating expenses a General 1519 1424 1514 1841 2017 2327 b Police 1015 939 1083 1336 1394 1563 c Fire Department 32 73 6 17 12 d Public works 905 1268 964 893 1050 1523 e Street lights 532 442 497 513 521 421 f Donations 48 87 117 117 91 54 g Water 577 554 516 671 644 789 h Health clinic 71 37 36 36 i Community house 16 23 176 j Miscellaneous 124 54 32 289 6 6 Total governmental operating expenses 4752 32 4841 4800 5730 5782 6907 Capital emergency investment expenditures a Street paving 661 145 b To bond account 201 1000 2000 Total capital investment emergency expenditures 233 1661 2145 Debt Service a Interest 987 772 870 990 477 441 b Principal floating debt 117 117 117 116 100 250 c Principal funded debt 9000 10106 15836 2000 Total debt service 1104 889 987 577 2691 TOTAL DISBURSEMENTS 6089 7391 7932 6359 3069 9598 Cash end of fiscal year 695 1307 2487 21 3101 10ANTICIPATED FINANCES CITY OF MIDVILLE 1941952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 275000 275000 275000 275000 275000 275000 275000 Utilities private corporations 70000 70000 70000 70000 70000 345000 70000 70000 Total assessed valueall taxable property 345000 345000 345000 345000 345000 345000 TAX RATE Tax rate per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS DISBURSEMENTS 1500 Fiscal year ending 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a Genera property taxcurrent levy 5100 5100 5100 5100 5100 5100 5100 b Public service water 2800 2800 2800 2800 2800 2800 2800 c Fines and forfeitures 200 200 200 200 200 200 200 d Licenses and permits 1450 1450 1450 1450 1450 1450 1450 e Street tax 125 125 125 125 125 125 125 Total continuing sources of revenue 9675 9675 9675 9675 9675 9675 9675 Nonrecurring receipts a Prior taxes 750 Total nonrecurring receipts 750 TOTAL RECEIPTS 10425 9675 9675 9675 9675 9675 9675 Governmental operating expenses a General Government 2200 2200 2200 2200 2200 2200 2200 b Police 1560 1560 1560 1560 1560 1560 1560 c Public works 1500 1500 1500 1500 1500 1500 1500 d Health and charities 130 130 130 130 130 130 130 e Fire department 25 25 25 25 25 25 25 f Water 800 800 800 800 800 800 800 g Street lights 435 435 435 435 435 435 435 Total governmental operating expenses 6650 6650 6650 6650 6650 6650 6650 Debt service a Interest 405 360 315 270 225 180 135 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1000 c Principal retirementfloating debt 558 Total debt service 1963 1360 1315 1270 1225 1180 1135 TOTAL DISBURSEMENTS 8613 8010 7965 7920 7875 7830 7785 Available for public improvements 1812 1665 1710 1755 1800 1845 1890 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MIDVILLE DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Recreation facilities 8000 4000 4000 2 Airport 10000 50 Federal Aid 5000 3 Street improvement 3000 1500 1500 Total for year 4000 4000 5000 1500 1500 12FINANCES CITY OF WAYNESBORO Waynesboro county seat of Burke County is governed by a mayor and council The population decreased from 3922 in 1930 to3793 in 1940 however there has been a steady growth since that time and the population at present is estimated at 4300 The tax rate is 8 mills and has been stable at that rate for the past several years Assessed valuations are estimated at 35 of the true value of real and personal property During the past year the income from the municipally owned waterworks system has provided 26 of the total revenue income from the ice plant 32 and the ad valorem tax 23 As of December 31 1945 outstanding obligations amounted to 74500 consisting of 41 and 5 water improvement bonds which at the present rate will be retired in 1961 The City had a cash balance of 2460 and a reserve in the bond account of 44568 In order to have the advantages offered under city administration a number of new subdivisions and industrial centers outside Waynesboro have requested that the city limits be extended to include those sections It is expected that this will be done within the next year and will result in an increase of 1000000 in property valuations The following tables set forth details of the Citys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed sixyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and assuming a 1000000 increase in property assessments by 1948 the City will have available 64818 plus 2460 of current assets or a total of 67 278 for public improvements over the next seven years Until recent years Waynesboro was principally an agricultural community with only a few industries but it is rapidly becoming an important industrial City A new 1500000 plant is nearing completion and this with several smaller plants that are now or soon will be in operation will establish the industrial future of Waynesboro The City is supplied by adequate water and sewer systems Plans are now being made to improve and extend these services whenever necessary A large residential construction program is under way and it is estimated that within the next year or two over one hundred new homes will be completed within or just outside the city limits Waynesboro is serviced by a privately owned airport which has three 5000 foot runways There are plans for extending andimproving this field so that all types of planes can be taken care of I I 13FINANCIAL STATEMENT CITY OF WAYNESBORO 19401945 ASSESSED VALUES Tax Year 1940 Dollars 1941 Dolla rs 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1662806 1695403 1622865 1597044 1586726 1628468 Utilities private corporations 94694 96910 97154 98649 98718 99046 Total assessed valueall taxable property 1757500 1792313 1720019 1695693 1685444 1727514 TAX RATE Tax rate per 1000 800 800 800 800 800 800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 RECEIPTS Continuing sources of revenue a Current property tax 11363 11483 11778 12568 12884 13590 b Prior taxes 4208 3497 3590 3692 1871 1892 c Public service water i 15954 16322 16817 17063 17743 17860 d Street tax 610 6390 464 9335 11773568 342 9083 11650 302 247 1289 368 7637 394 9034 22276 537 454 e Licenses and sales tax 10702 f Ice and miscellaneous sales 16350 425 424 21524 g Cemetery 352 893 h Abattoir 1354 112 1321 253 i Miscellaneous 1825 599 Total continuing sources of revenue 40343 55016 55098 58527 66564 67514 Nonrecurring receipts a Paving assessment 56E0 3129 500 4835 4119 7337 5116 900 2640 1800 844 1000 25745 118 b Loans c From bond account 5161 14177 6489 d Sale of equipment 315 849 Total nonrecurring receipts 9279 16291 11492 18617 27589 7456 TOTAL RECEIPTS 49622 71307 66590 77144 94153 74970 DISBURSEMENTS Governmental operating expenses a General government 5801 8596 11684 78C6 9395 10228 10180 9186 9306 6436 626 6889 b Police fire departments 9161 9447 11584 11490 c Public works 11424 8189 8222 10720 11510 10047 d Water 858 9467 9945 e Ice 482 9549 11860 12421 16356 f Abattoir 1062 1065 299 g County hospital 1118 li Miscellaneous 536 420 430 Total governmental operating expenses 36748 48952 49024 44154 52497 55845 Capital emergency investment expenditures a Land equipment 2419 899 250 200 250 Total capital investment emergency expenditures 2419 899 250 200 250 Debt Service a Interest 3214 5337 2622 5177 4745 1000 4489 b Principal floating debt 2400 7150 5469 4363 12650 c Principal funded debt 2000 2000 2000 9000 21000 2000 d Payments to sinking funds 2947 700 7585 13750 14300 Total debt service 10561 15187 17676 32290 41045 19139 TOTAL DISBURSEMENTS 47309 66558 67599 76694 93742 75234 Cash end of fiscal year 2460 14ANTICIPATED FINANCES CITY OF WAYNESBORO 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 1660000 2000000 2600000 2600000 2600000 2600000 2600000 Utilities private corporations 100000 100000 100000 100000 100000 100000 100000 Total assessed valueall taxable property 1760000 2100000 2700000 2700000 2700000 2700000 2700000 TAX RATE Tax rate per 1000 800 800 800 800 800 800 800 RECEIPTS Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property taxcurrent levy 14000 16500 21500 21500 21500 21500 21500 b Public service water 18000 19000 20000 20000 20000 20000 20000 c Licenses and sales tax 11500 11500 11500 11500 11500 11500 11500 d Street tax 500 500 500 500 500 500 500 e Ice department 2000 22000 22000 22000 22000 22000 22000 f Cemetery and miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources or revenue 67000 70500 76500 76500 76500 76500 76500 Nonrecurring receipts a Prior taxes 1000 b Paving assessments 400 c Sinking fund 5575 5485 5895 27613 Total nonrecurring receipts 6975 5485 5895 27613 TOTAL RECEIPTS 73975 75985 82395 104113 76500 76500 76500 DISBURSEMENTS Governmental operating expenses a General government 7000 8000 9000 9000 9000 9000 9000 b Police and fire departments 12000 12000 13000 13000 13000 13000 13000 c Public works 10000 10000 11000 11000 11000 11000 11000 d Water 10000 10000 10000 10000 10000 10000 10000 e Ice department 15000 15000 15000 15000 15000 15000 15000 f County hospital 4000 4000 4000 4000 4000 4000 4000 g New equipment 5600 Total governmental operating expenses 63600 59000 62000 62000 62000 62000 62000 Debt service a Interest 3575 3485 3395 3280 1365 1275 1175 b Principal retirementfunded debt 2000 2000 2500 38500 2000 i 2000 2000 Total debt service 5575 5485 5895 41780 3365 3275 3175 TOTAL DISBURSEMENTS 69175 64485 67895 103780 65365 65275 65175 Available for public improvements 4800 11500 14500 333 11135 11225 11325 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF WAYNESBORO DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of water system 20000 10000 10000 2 Extension of sewer system 20000 10000 10000 3 Additional water storage facilities 8000 8000 4 Street improvement 15000 5000 5000 5000 5 Sewage disposal plant 100000 r 100000 Total for year 20000 20000 8000 5000 5000 5000 100000 16FINANCES EMANUEL COUNTY Emanuel County is governed by a threeman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 15 mills for county purposes and 5 mills for countywide schools An increase in the county rate to 20 mills is proposed beginning in 1946 to furnish additional revenue needed to meet in creased operation costs and construct a hospital The assessed valuation is esti mated at 40 of the true value of real and personal property and a 10 increase in valuations is proposed for 1946 Homestead and personal exemptions approximate 30 of the assessed values During the period studied the ad valorem tax has furnished 51 and the gasoline tax 44 of the total revenue As of August 31 1945 outstanding obligations amounted to 205 000 of 4 road bonds which at the present rate will be retired in 1956 The County had a reserve of 142316 for retirement of bonds and a cash balance of 90209 or a total of 232525 in current assets The following tables set forth details of the Countys finances from July 1 1939 through August 31 1945 the anticipated picture through 1952 and a pro posed program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements the County will have available 313751 plus 90209 of current assets or a total of 403960 for public improvements over the next seven years 17FINANCIAL STATEMENT EMANUEL COUNTY 19401945 ASSESSED VALUES Tax year 1940 Dolhi rs 1941 Dollars 1942 Dollars 1943 Dolhirs 1944 Dollars Real and personal property 3909845 4019308 3971465 3881605 3931135 Less homestead and personal exemptions 1170830 1213725 1209275 1232840 1114710 Net real and personal taxable property 2739015 2805583 2762190 2648765 2816425 Utilities private corporations 346629 349207 339153 338404 348495 Total assessed valueall taxable property 3085644 3154790 3101343 2987169 3164920 TAX RATE Tax rate per 1000 1500 3000 3000 1500 RECEIPTS DISBURSEMENTS 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 7139 to 123110 1141 to 1231 41 1142 to 33143 4143 to 83144 9144 to 83115 Cash beginning of fiscal year 11975 74848 64883 15837 60750 Continuing sources of revenue a Current property tax 33847 48309 60466 32555 35873 b Prior taxes 34053 27704 44303 42131 11720 c Fines and forfeitures 7522 6280 1677 3547 d Licenses and permits 2082 904 3052 2110 2510 e State gasoline tax 68940 50666 61770 74601 58008 f Miscellaneous 1319 1437 eoe 1062 1259 Total continuing sources of revenue 147763 129020 176477 154136 112917 Nonrecurring receipts a Forestry 1149 900 b Sale of equipment 6696 4000 c From bond account 80967 21997 46032 109277 24742 d Highway contracts 18659 5224 3170 Total nonrecurring receipts 49626 27221 57047 109277 29642 TOTAL RECEIPTS 197389 156241 233524 263413 142559 Cash plus total receipts 185414 81393 168641 279250 203309 Governmental operating expenses a Administrative 26327 19568 20960 28906 24076 b Jail 5920 4917 6566 5739 4840 c Roads and bridges 125781 42896 49983 48742 37137 d Welfare and charities 11886 8806 11200 12750 11663 e Courts 15014 11087 9733 10060 7142 f Miscellaneous 11169 300 3834 681 Total governmental operating expenses 196097 87574 102276 106878 84858 Capital emergency and investment expenditures a Capital expenditures 31484 33152 2344 3500 b War bonds 80000 Total capital investment and emergency expenditures 31484 33152 82344 3500 Debt service a Interest 20681 13550 23528 15278 9742 Principal funded debt 12000 12000 27000 14000 15000 Total debt service 32681 25550 50528 29278 24742 TOTAL DISBURSEMENTS 260262 146276 152804 218500 113100 Cash end of fiscal year 74848 64883 15837 60750 90209 18ANTICIPATED FINANCES EMANUEL COUNTY 19461952 ASSESSED VALUES Tax year 1945 Doll a rs 1946 Doll a rs 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars Real and personal property 3814395 4100000 4100000 4100000 4100000 4100000 4100000 Less homestead and personal exemption 1149825 1200000 1200000 1200000 1200000 1200000 1200000 Total 2664570 2900000 2900000 2900000 2900000 1 2900000 2900000 Utilities private corporations 353132 350000 350000 350000 350000 350000 350000 Total assessed valueall taxable property 3017702 3250000 3250000 3250000 3250000 3250000 3250000 TAX RATE Tax rate per 1000 1500 2000 2000 2000 2000 2000 RECEIPTS DISBURSEMENTS 2000 Fiscal year ending 831 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property taxcurrent levy 45000 65000 65000 65000 65000 65000 65000 b Fines and forfeitures 2500 2500 2500 2500 2500 2500 2 500 c Licenses and permits 2500 2500 2500 2500 2500 2500 2500 d State gasoline tax 60965 60965 60965 60965 60965 60965 60965 Total continuing sources of revenue 110965 130965 130965 130965 130965 130965 130965 Nonrecurring receipts a Prior taxes 24257 b Accounts receivable 2573 c Sinking fund 20000 20000 20000 20000 20000 20000 22316 Total nonrecurring receipts 46830 20000 20000 20000 20000 20000 22316 TOTAL RECEIPTS 157795 150965 150965 150965 150965 150965 153281 Governmental operating expenses a Administrative 21000 24000 24000 24000 24000 24000 24000 b Jail 5000 5000 5000 5000 5000 5000 5000 c Roads and bridges 35000 35000 35000 35000 35000 35000 35000 d Welfare and charities 12000 12000 12000 12000 12000 12000 12000 e Courts 7000 7000 7000 7000 7000 7000 7000 Total governmental operating expenses 83000 83000 83000 83000 83000 83000 83000 Debt service a Interest 9225 8505 7740 6930 6120 5265 4365 b Principal retirementfunded debt 15000 16000 17000 18000 18000 19000 20000 Total debt service 24225 24505 24740 24930 24120 24265 24365 TOTAL DISBURSEMENTS 107225 107505 107740 107930 107120 107265 107365 Available for public improvements 50570 43460 43225 43035 43845 43700 45916 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS EMANUELCOUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1 Construction of hospital 250000 31 County 77500 2 Construction of Road No 1 see Map beginning at Covena Road in Swainsboro and extending via Nunez and along Treutlen Emanuel County line 1845 miles to EmanuelToombsMontgomeryTruetlen County line 328000 50 Federal Aid 82000 82000 3 Construction of Road No 2 see Map beginning at S R 56 in Summertown and extending 845 miles west to intersection with S R 4 in Blundale 64000 50 Federal Aid 32000 4 Construction of Road No 3 see Map beginning at S R 56 at City limits of Swainsboro and extending 1790 miles northeast to intersection with S R 192 in Canoochee 170000 50 Federal Aid 85000 Total for year 77500 82000 82000 32000 85000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in preparation of above program Actual time that will be required to complete program will depend on funds available 20I FINANCES JENKINS COUNTY Jenkins County is governed by a threeman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 13 mills for county purposes and 5 mills for countywide schools The county rate has varied in the past as will be seen from the financial statement which follows Homestead and personal exemptions approximate 35 of the assessed values During the period studied the ad valorem tax has provided 48 and the gasoline tax 35 of the total revenue As of December 31 1945 the County had a reserve of 20000 in war bonds to be used for the purchase of road equipment and a cash balance of 6059 with no outstanding obligations The following tables set forth details of the Countys finances from 1940 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements the County will have available 20525 plus 6059 of current assets or a total of 26584 for public improve ments over the next seven years 21FINANCIAL STATEMENT JENKINS COUNTY 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 1587762 1666164 1757047 1722034 1820945 1903121 Less homestead and personal exemption 575985 607073 664638 651386 622121 628224 Net real and personal taxable property 1011777 1059091 1092409 1070648 1198824 1274897 Utilities private corporations 593653 599315 598940 599658 615921 652856 Total assessed valueall taxable property 1605430 1658406 1691349 1670306 1814745 1927753 TAX RATE Tax rate per 1000 2200 2200 2200 1700 1300 1300 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 5264 5760 16177 35181 47399 23417 RECEIPTS Continuing sources of revenue a Current taxes 13835 24529 26845 19187 17654 6431 b Prior taxes 15362 19637 10051 9170 5917 6983 c School bond levy 2379 5231 4393 4418 4409 2414 d Gasoline tax 21161 18616 21193 22571 22260 24242 e Fines 2827 4725 2338 1583 2054 5391 f Licenses 106 75 75 25 50 161 g Tax deeds 657 191 35 415 h Rents 467 339 376 394 180 i Miscellaneous sales and refunds 1G04 593 235 1676 1137 3239 j Withholding tax 28 482 185 k State Health Department 1047 3402 Total continuing sources of revenue 58041 74402 65697 59087 55190 52863 Nonrecurring receipts a Highway contracts 1445 848 875 1557 b Highway certificates 200 4430 c Sale of property and equipment 1500 5184 d Rental of machine 559 550 e Sale of war bonds 5088 f Sale of school bonds 53673 g Education loan repaid 2500 Total nonrecurring receipts 55118 5048 5305 7300 5638 TOTAL RECEIPTS 113159 79450 71002 59087 62490 58501 Cash plus total receipts 107895 73690 87179 94268 109889 81918 22FINANCIAL STATEMENT JENKINS COUNTY 19401945 Continued DISBURSEMENTS Fiscal year ending 1940 191 1942 1943 1944 1945 Governmental operating expenses a General 13224 12637 10730 9336 13919 20936 b Superior court 4928 4513 3767 4080 3068 3937 c City court 8633 11014 7730 3569 2480 3328 d Health 4876 4424 3396 3484 5141 7269 e Roads and bridges 10897 15150 17631 14791 20077 20239 f County agent 1871 2009 2052 2200 2377 2479 g Welfare 2484 2225 1926 2005 2206 2352 h Jail 535 694 700 655 848 1135 i Canning plant 2077 2531 70 j Withholding tax 291 Total governmental operating expenses 47448 52666 47932 42197 52938 61745 Capital emergency and investment expenditures a W P A 4563 b New equipment 6961 748 663 7264 4695 c War bonds 20000 5000 d Eight of way 1796 e To Board of Education 40583 Total capital investment and emergency expenditures 52107 748 663 29060 9695 Debt service a School bond interest 2683 2410 2377 2320 2285 2230 b Principal funded debtschools 1500 1500 1500 2000 2000 c Payments to school sinking funds 11417 189 189 189 189 189 Total debt service 14100 4099 4066 4009 4474 4419 TOTAL DISBURSEMENTS 113655 57513 51998 46869 86472 75859 Cash end of fiscal year 5760 16177 35181 47399 23417 6059 23ANTICIPATED FINANCES JENKINS COUNTY 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dolla rs 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 2000000 2000000 2000000 2000000 2000000 2000000 2000000 Less homestead and personal exemption 650000 650000 650000 650000 650000 650000 650000 Total 1350000 1350000 1350000 1350000 1350000 1350000 1350000 Utilities private corporations 655000 655000 655000 655000 655000 655000 655000 Total assessed valueall taxable property 2005000 2005000 2005000 2005000 2005000 2005000 2005000 TAX RATE Tax rate per 1000 1300 1300 1300 1300 1300 1300 1300 RECEIPTS Fiscal year ending 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property taxcurrent levy 26000 2P000 26000 26000 26000 26000 26000 b Fines and forfeitures 2500 2500 2500 2500 2500 2500 2500 c State gasoline tax 22525 22525 22525 22525 22525 22525 22525 d Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 52025 52025 52025 52025 52025 52025 52025 Nonrecurring receipts a Prior taxes 5000 b Tax deeds 1650 c Sinking fund 20000 Total nonrecurring receipts 6650 20000 TOTAL RECEIPTS 58675 72025 52025 52025 52025 52025 52025 DISBURSEMENTS Governmental operating expenses a General government 14000 14000 14000 14000 14000 14000 14000 b Welfare 2400 2400 2400 2400 2400 2400 2400 c Roads and biidges 20000 20000 20000 20000 20000 20000 20000 d Health 4200 4200 4200 4200 4200 4200 4200 e Superior court 4000 4000 4000 4000 4000 4000 4000 f City court 3000 3000 3000 3000 3000 3000 3000 g County agent 2500 2500 2500 2500 2500 2500i 2500 h Jail 800 800 800 800 800 S00i 800 i Road equipment 14000 TOTAL DISBURSEMENTS 50900 64900 50900 50900 50900 509001 50900 Available for public improvements 7775 7125 1125 1125 1125 1125 1125 24PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS JENKINS COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1912 LATER 1 Construction of Oak Hill Road No 1 see Map beginning at 52000 Screven County line and extend 50 Federal Aid ing northwest 435 miles to intersection with S R 21 13000 13000 2 Construction of Centerville Road No 2 see Map beginning at Screven County line and extending 76 miles southwest to intersection with S R 23 76000 50 Federal Aid 38000 3 Construction of Old Louisville Road No 3 see Map beginning at S R 17 one mile west of Millen andextending 92 miles northwest to Burke County line 60000 50 Federal Aid 30000 Total for year 13000 13000 i 68000 NOTE No Federal funds are available at this time for public improvements 50 Federal aid has been assumed in prep aration of above program Actual time that will be required to complete program will depend on funds available 25FINANCES CITY OF MILLEN Millen county seat of Jenkins County is governed by a mayor and council The population increased from 4 IM in 1930 to4S10 in 1940 The tax rate is 13 mills and has been stable at this rate for the past five years Assessed valua tions are estimated at 40 of the true value of real and personal property During the period studied the ad valorem tax has provided 44 and the in come from the municipally owned waterworks system 34 of the total revenue As of December 31 1945 outstanding obligations amounted to 75000 consisting of various bond issues totaling 50000 and a note for 25000 which at the present rate will be retired in 1974 The City had a cash balance of 7 023 and a reserve of 32 000 in war bonds making a total of 39023 in current assets The following tables set forth details of the Citys finances from 1941 through 1945 the anticipated picture through 1952 and a proposed program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements the City will have available 38176 plus 39023 of current assets or a total of 77 199 for public improvements over the next seven years 6FINANCIAL STATEMENT CITY OF MILLEN 19411945 ASSESSED VALUES Tax year 1941 Dolla rs 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 790018 796455 779205 777845 816299 Utilities private corporations 162782 160835 163955 166643 169431 Total assessed valueall taxable property 952800 957290 943160 944488 985730 TAX RATE Tax rate per 1000 1300 1300 1300 1300 1300 RECEIPTS Fiscal year ending 13142 131 43 13144 13145 123145 11 months Continuing sources of revenue a General property tax 12627 12496 12465 12418 12847 b Fines 1429 1351 2498 2358 3564 c Licenses 4148 3386 3459 2854 3617 d Street tax 594 500 236 466 446 e Water 9405 9443 9668 9950 10039 f Miscellaneous 5 15 5 Total continuing sources of revenue 28208 27191 28326 28051 30513 Nonrecurring receipts a Interest 267 273 b Loan 25000 Total nonrecurring receipts 267 25373 TOTAL RECEIPTS 28208 27191 28326 28318 55886 DISBURSEMENTS Governmental operating expenses a General 3418 4640 4133 5213 5383 b Police 3424 3892 4084 3938 3992 c Streets and lanes 5233 6148 7272 8492 10000 d Sanitation 219 369 392 341 254 e Fire department 981 846 882 794 931 f Street lights 1770 1853 1862 1711 1662 g Water 3957 3676 3502 4456 4654 h Miscellaneous 61 Total governmental operating expenses 19002 21424 22188 24845 26876 Capital emergency and investment expenditures a War bonds 5000 27000 Total capital investment and emergency expenditures 5000 27000 Debt service a Interest 667 443 222 146 38 b Principal floating debt 4000 3500 c Principal funded debt 5000 500 500 2000 Total debt service 5667 4943 4222 2146 38 TOTAL DISBURSEMENTS 24669 26367 26410 31991 53914 Cash end of fiscal year 7023 27ANTICIPATED FINANCES CITY OF MILLEN 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Doll a rs 1949 Dollars 1950 Doll a rs 1951 Dollars 1952 Dollars Real and personal property 850000 850000 850000 850000 850000 850000 850000 Utilities private corporations 175000 175000 175000 175000 175000 175000 175000 Total assessed valueall taxable property 1025000 1025000 1025000 1025000 1025000 1025000 1025000 TAX RATE Tax rate per 1000 1300 1300 1300 1300 1300 1300 1300 RECEIPTS Fiscal year Continuing sources of revenue a General property taxcurrent levy b Public seivice water c Fines and forfeitures d Licenses and permits e Street tax Total continuing sources of revenue Nonrecurring receipts a Sale of bonds b Accounts receivable c Prior taxes Total nonrecurring receipts 1946 13325 12000 4000 TOTAL RECEIPTS 1947 13325 12000 1948 1949 13325 13325 1950 13325 1951 13325 12000 12000 4000 6500 6500 500 36325 50436 695 3800 54931 91256 500 36325 36325 4000 4000 6500 6500 500 36325 500 36325 36325 33325 12000 12000 4000 6500 500 36325 36325 4000 6500 500 36325 36325 1952 13325 12000 4000 6500 500 36325 36325 DISBURSEMENTS Governmental operating expenses a General government 6000 6000 6000 6000 6000 6000 6000 b Police 3250 6000 6000 6000 6000 6000 6000 c Streets and lanes 11000 11000 11000 11000 11000 11000 11000 d Sanitation 1200 1200 1200 1200 1200 1200 1200 e Fire department 1500 1500 1500 1500 1500 1500 1500 f Street lights 1900 1900 1900 1900 1900 1900 1900 g Water 6000 6000 6000 6000 6000 6000 6000 Total governmental operating expenses 30850 33600 33600 33600 33600 33600 33600 Debt service a Interest 1000 980 960 940 920 900 880 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1000 c Principal retirementfloating debt 25000 Total debt service 27000 57850 1980 1960 1940 1920 1900 1880 TOTAL DISBURSEMENTS 35580 35560 35540 785 35520 35500 35480 Available for capital improvements 33406 745 765 805 825 845 28PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MILLEN DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1 Park and playground 10000 2500 7500 2 Airport 3 Extension of water and sewerage systems 20000 5000 5000 10000 4 Street improvements 30000 13 city 23 property owners 10000 Total for year 2500 12500 5000 10000 10000 A survey for a municipal airport is being made at the present time It is anticipated that by 1949 an airport of adequate size to meet the needs of Jenkins County will be completed 29VoirwM i u M B N T yotffftL ROAD MAP EMANUEL BURKE a JENKINS COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPEMENT BOARD OF GEORGIA AUGUST 1946 SCALE IN MILES 1A St PS 0 11111