a AAt r fife cEKSf V CV Mi VJ hi X Of ft s v v 7f R AT A C 0 s 6 e6 45cv 1 J f PUBLIC IMPROVEMENTS FOR JASPERMORGANPUTNAM COUNTIES GENERAL LIBRARY FEB 26 1946 UNIVERSITY OF GEORGIA PUBLIC WORKS STUDY NO 6 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA DECEMBER 1945 A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR JASPER MORGAN PUTNAM COUNTIES o u 111 a z as ta I 3 J Z o Z ui X H OQ D Z o CO INCLUDING THE TOWNS OF MONTICELLO MADISON RUTLEDGE EATONTON PUBLIC WORKS STUDY NO 6 1 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES DECEMBER 1945 RAR1ES GEORGIA ELLIS ARNALL Governor of Georgia AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA Blanton Fortson Chairman L Vaughan Howard Executive Director J i PUBLIC WORKS PANEL Ryburn G Clay Chairman Alfred W Jones Henry T McIntosh G T Papageorge Director H J Friedman Consultant COUNTY COMMISSIONERS Jasper County George C Stinson Chairman Monticello E S Goolsby Monticello E F Perry Kelly Mrs Sara Polk Clerk Monticello Morgan County J Frank Stovall Chairman Madison J Hill Coch ran Swords H D Dickson Rutledge W L Newton Madison W W Riden Madison P S Burney Clerk Madison Putnam County N D Horton Chairman Eatonton C E Carnes Eatonton T H Resseau Eatonton Mrs R C Whitman Clerk Eatonton COUNTY SCHOOL OFFICIALS Jasper County V E Thornton Superintendent Monticello J T Thomason O H Banks Shady Dale Herschel Allen Monticello B C Malone Monticello C Weyman Malone Hillsboro Morgan County Custer Crawford Superintendentelect Madison W B Jordan Godfrey Turner Bell Buckhead R H Prior Apalachee L P McDougal Bostwick J W Hollis Rutledge Putnam County Mrs T A Gregory Jr Superintendent Eatonton J L Rossee Eatonton Walter Troutman Eatonton L H Doster W L Waller N G Maddox CITY OFFICIALS Monticello J E Hecht Mayor City Council Ray Persons Troy Ellis Jack Edwards Fred Benton Lucius Kelly D M Glover Clerk and Treasurer Madison J T Hollis Mayor City Council W T Prior L B Cham bers C E Fears B S Thompson Henry H Furlow Clerk Rutledge J W Hollis Mayor City Council J J Davis Van Saye A V Wallace F N Haile Clerk Eatonton John L Adams Mayor City Council R L Harrison H R Hearn John L Leonard M S Raimey J A Knight Mrs J H Webster Mrs Adda P Howard ClerkCONTENTS I Introduction 4 II Jasper County 1 Financial SummaryJasper County 5 Financial StatementJasper County 6 Anticipated FinancesJasper County 7 Program of Proposed ImprovementsJasper County 8 2 Board of EducationJasper County910 3 Financial SummaryCity of Monticello11 Financial StatementCity of Monticello12 Anticipated FinancesCity of Monticello13 Program of Proposed ImprovementsCity of Monticello14 III Morgan County 1 Financial SummaryMorgan County15 Financial StatementMorgan County16 Anticipated FinancesMorgan County17 Program of Proposed ImprovementsMorgan County18 2 Board of EducationMorgan County1920 3 Financial SummaryCity of Madison21 Financial StatementCity of Madison22 Anticipated FinancesCity of Madison23 Program of Proposed ImprovementsCity of Madison24 4 Financial SummaryCity of Rutledge25 Program of Proposed ImprovementsCity of Rutledge26 IV Putnam County 1 Financial SummaryPutnam County27 Financial StatementPutnam County28 Anticipated FinancesPutnam County29 Program of Proposed ImprovementsPutnam County30 2 Board of EducationPutnam County3132 3 Financial SummaryCity of Eatonton33 Financial StatementCity of Eatonton34 Anticipated FinancesCity of Eatonton35 Program of Proposed ImprovementsCity of Eatonton36 V MapJasper Morgan and Putnam Counties 37c J INTRODUCTION Jasper Morgan and Putnam Counties are located in the central sec tion of Georgia where the climate is generally favorable throughout the year The population in these counties has been stable since 1930 but according to the Federal census for Georgia from 1920 to 1930 there was a sharp decline in population in all three counties Jasper Countys population was 16362 in 1920 8772 in 1930 and 8594 in 1940 Mor gan Countys population was 20140 in 1920 12488 in 1930 and 12713 in 1940 Putnam Countys population was 15151 in 1920 8367 in 1930 and 8514 in 1940 It is expected that unless new industry is cre ated in these counties the population will remain at approximately the present figure The major income is derived from agricultural products such as cotton peaches hay and grain Dairy products livestock and timber also provide income for the inhabitants of these counties There are only a few small industries such as a garment factory aluminum plant cooperative creamery bobbin factory and sawmills In preparing this sixyear program of public works 50 Federal aid has been assumed to supplement the anticipated income The program has been prepared with the idea of developing first those projects which are mosts urgently needed It is expected that circumstances will occur which may alter the priority of needs in the respective towns and coun ties For this reason the program should be revised annually and should be extended to maintain a constant sixyear period The pro gram is flexible and can be put into effect over a shorter or a longer period of time depending on the local and economic conditions The program of public works has been prepared for these counties through the combined efforts of the county and city officials and various state agencies including the State Highway Department the State Health Department and State Department of Education through its Education Panel working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY JASPER COUNTY Jasper County is governed by a threeman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 12 mills for county and 5 mills for countywide schools The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is de sirable The tax collection record indicates 1 delinquency The home stead and personal exemption is approximately 21 of the assessed values The ad valorem tax furnishes 48 of the revenue and the gaso line tax approximately 50 of the total revenue Outstanding obligations amount to 4116 in warrants There was a reserve of 44400 and a cash balance of 20818 or a total of 65218 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 60 within the next four years the county will have available 103081 plus 65218 of current assets or a total of 168299 for public improvements over the next six yearsc c FINANCIAL STATEMENTJASPER COUNTY 19391944 ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 1431089 1427875 1448615 1520965 1475820 1547630 Less homestead and personal exemption 409610 443940 444030 465610 450325 476190 Total 1021479 983935 1004585 1055355 1025495 1071440 Utilities private corporations 832183 815276 817219 808732 811013 818590 Total assessed value all taxable property 1853662 1799211 1821804 1864087 1836508 1890030 TAX RATE per 1000 1500 1500 1700 1700 1700 1700 Fiscal year ending RECEIPTS AND DISBURSEMENTS 123139 Cash beginning of fiscal year 123140 123141 6136 6487 123142 123143 15054 24411 29198 RECEIPTS DISBURSEMENTS 123144 55001 Continuing sources of revenue a General property taxcurrent levy 15447 15218 21979 22075 21870 16710 b Gen property taxprior levies and penalties 21010 16737 10320 4082 2053 4666 c Public service water lights etc d Fines and forfeitures 50 128 47 25 79 e Licenses and permits f State gasoline tax 24648 32048 31700 33397 18991 37593 g Rentals 636 221 15 140 h Ferry and telephone tolls 199 243 226 238 99 220 Total continuing sources of revenue 61990 64595 64240 59979 43038 59268 Nonrecurring receipts include borrowings a Outstanding Warrants 7766 37210 3737 b Construction 13853 113 804 796 b Property and equipment sales 2362 2186 3618 d Bond and repayment 2090 5233 12861 e Miscellaneous 114 300 971 503 3635 573 Total nonrecurring receipts 16057 300 6317 10631 56696 8724 TOTAL RECEIPTS 77947 64895 70557 70610 99734 67992 Cash plus total receipts 84183 71382 85611 95021 128932 122993 Governmental operating expenses a General government 13718 13541 11883 11213 11334 20220 b Public safety 1163 964 1097 1102 498 1783 c Convict camp roads bridges and streets 35703 24302 31553 42088 39700 31110 d Health and charities 4372 5419 6144 5367 5051 7075 e Schools 300 350 225 1230 4560 f Miscellaneous 162 263 27 Total governmental operating expenses 54956 44526 51189 59995 58076 64775 Capital and emergency expenses a U S Bonds 7400 37000 b Equipment and property 7 7929 2915 5273 6995 380 c Jail construction 11272 d Loan to school 7696 Total capital and emergency expenditures 18975 7929 2915 5273 14395 37380 Debt Service a Interest 1523 759 907 555 1460 20 b Principalfunded debt c Principalfloating debt 2242 3114 6189 Total debt service 3765 3873 7096 555 1460 20 TOTAL DISBURSEMENTS 77696 56328 61200 65823 73931 102176 Cash end of fiscal year 6487 15054 24411 29198 55001 20818 ANTICIPATED FINANCESJASPER COUNTY 19451951 ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 1600700 1800000 2000000 2200000 1 2400000 2400000 2400000 Less homestead and personal exemption 486115 500000 500000 500000 500000 500000 500000 Total 1114585 1300000 1500000 1700000 1900000 1900000 1900000 Utilities private corporations 833519 850000 900000 900000 900000 900000 900000 Total assessed value all taxable property 1948104 2150000 2400000 2600000 2800000 2800000 2800000 TAX RATE per 1000 1200 1200 1200 1200 1200 1200 1200 RECEIPTS Fiscal year ending 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy 23000 25000 28500 31000 33000 33000 33000 b General property tax prior levies and penalties 2000 500 500 500 500 c Public services water light etc d Fines and forfeitures e Licenses and permits f State gasoline tax 37595 37595 37595 37595 37595 37595 37595 g Ferry and Phone tolls 200 200 200 200 200 200 200 Total continuing sources of revenue 62795 63295 66795 69295 71295 70795 70795 Nonrecurring receipts including borrowings a Gas Tax 1944 3132 Total nonrecurring receipts 3132 TOTAL RECEIPTS 65927 63295 66795 69295 71295 70795 70795 DISBURSEMENTS Governmental operating expenses a General Government 12000 12000 12000 12000 12000 12000 12000 b Public safety 2000 2000 2000 2000 2000 2000 2000 c Roads bridges 32000 32000 32000 32000 32000 32000 32000 d Health and charities 7000 7000 7000 7000 7000 7000 7000 Total governmental operating expenses 53000 53000 53000 53000 53000 53000 53000 Debt Service a Interest b Principal retirement funded debt c Principal retirement floating debt 4116 Total debt service 4116 TOTAL DISBURSEMENTS 57116 53000 53000 53000 53000 53000 53000 Available for capital improvements 8811 10295 13795 16295 I 18295 17795 17795 PROGRAM OF PROPOSED IMPROVEMENTS JASPER COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of road No 1 See Map from SR 16 east of Monticello to Putnam County line near Henderson Church Lengtn 972 miles 90000 50 Fed aid 45000 2 Construction of road No 2 See Map from Hillsboro running northeast thence north via Godfrey to SR 11 Length 1046 miles 80000 50 Fed aid 40000 3 Construction of road No 3 See Map from SR 16 490 miles west of Monticello to include Fellowship Church loop Length 1312 miles 119000 50 Fed aid 20000 30000 9500 4 Construction of road No 4 See Map from SR 142 northwest of Kelly to Pittman Length 21 miles 19000 50 Fed aid 9500 5 Construction of road No 5 See Map from SR 229 south of Shiloh Church via Farrar to Morgan County line Length 32 miles 26000 50 Fed aid 13000 6 Construction of road No 6 See Map from Palalto to Shady Grove Church Length 513 miles 35000 50 Fed aid 10000 25000 Total for year 45000 40000 20000 30000 19080 23000 25000 BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM JASPER COUNTY The Jasper County school system is a county unit system operated by the county board of education through the county school super intendent Beginning with the 19451946 school term the board will levy a 5 mill countywide maintenance tax a 2 mill countywide vocational tax and a 3 mill district maintenance tax All of these taxes will be handled through the county school superintendent There are five schools in the county for white pupils One of these schools is a senior high school which is operated for the entire county and there are two rural junior high schools and two rural elementary schools It is recommended that the high school work of the two junior high schools be discontinued and that all high school work be done in the county high school All of the buildings are in reasonably good condition but a new elementary building in Monticello is recom mended to provide for overcrowded conditions One school for white pupils at Prospect burned in 1942 Since that time all pupils from Prospect have been transported to Monticello which is a distance of ten miles It is recommended that a fourteacher elementary school be constructed for the community of Prospect There are twentysix schools in the county for negro pupils Because of the lack of teachers only about twenty of these schools are now being operated The buildings are generally poor Fourteen of them should be replaced a number should be repaired and a number should be relocated The county owns and operates two school buses By contract the county operates seven buses having ownership of the bodies of these buses The county also operates by contract one station wagon and a pickup truck On June 30 1944 there was a cash balance of 4501 In addition the county has on hand 7500 from insurance collected for the Pros pect school district Outstanding bonded indebtedness consists of 15000 for Monticello which is due in 1952 The county board may issue a total of 162000 in bonds but if the board assumes responsi bility for retiring the present district bonds of 15000 the 162000 would be reduced to 147000 for building purposes The interest on 147000 at 2 would amount to 2940 per year and on the 15000 the interest would amount to 675 If the new bonds were issued as serial 2 bonds and 120 retired annually the issue could be retired in twenty years at an average tax rate of from 4 to 5 millsThe following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income 19401944 Federal and State57065 County 10867 Other 3561 Average Annual Expenditure 19401944 Operation and Capital65881 Total 71493 Total 65881 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURES Anticipated Annual Income 19451949 Federal and State59820 County 16836 Other 1955 Anticipated Annual Expenditure 19451949 Operation 81546 Total 78611 Total 81546 The above table reveals an anticipated annual deficit of 2935 However the increased expenditures can be taken care of by additional tax levy as authorized by the new Constitution According to the program of proposed improvements it is apparent that 84000 will be needed to match Federal funds which have been assumed for building purposes The needed amount may be raised by a bond issue as described above DESCRIPTION TOTAL COST COUNTY BOARD PARTICIPATION 1 Construction of a tenroom elementary school building including office library assembly 85000 room cafeteria and toilets to accommodate 250 50 Fed aid pupils at Monticello 2 Construction of a county consolidated ele mentary school for negroes including six 30000 classrooms and a lunchroom at Monticello 50 Fed aid 3 Construction of four twoteacher negro frame 10000 school buildings to be located where needed 50 Fed aid 4 Construction of ten oneroom schools for ne 10000 groes where needed 50 Fed aid 5 Construction of a fourclassroom elementary school building including office assembly hall 35000 and toilets to replace building that burned at 50 Fed aid Prospect 42500 15000 5000 5000 17500 10FINANCIAL SUMMARY CITY OF MONTICELLO Monticello county seat of Jasper County is governed by a mayor and council The population increased from 1593 in 1930 to 1746 in 1940 The tax rate is 6 mills It was raised in 1944 from 4 mills In 1942 the tax rate was 8 mills in 1941 it was 10 mills and in 1940 13 mills The assessed valuation is estimated at 50 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 2 delinquency The ad valorem tax constitutes 11 of the revenue and the income from water and electricity approximates 79 of the total revenue Outstanding obligations amount to 28000 consisting of 4 sewage bonds which mature in 1975 There was a cash balance of 5840 as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 5460 plus 5840 of current assets or a total of 11300 for public improvements over the next six years 11 FINANCIAL STATEMENTCITY OF MONTICELLO 19391940 ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property Less homestead and personal exemption Total 654377 680392 681775 677088 673242 Utilities private corporations 41612 42630 42758 43340 43662 Total assessed value all taxable property 695989 723022 724533 720428 716904 TAX RATE per 1000 1300 1000 800 400 600 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123139 123140 123141 123142 123143 123144 Cash beginning of fiscal year 2130 4387 4034 7413 6534 7012 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 9801 10467 8441 7019 8324 4252 b General property tax prior levies and penalties c Public service water lights etc d Fines and forfeitures 664 566 510 1049 1598 1789 e Licenses and permits 1428 1635 1650 1639 1388 1562 f State gasoline tax g Street 1143 225 210 36 96 239 f Water 5208 5411 5911 5526 5438 6159 i Electricity 18037 19194 20370 21539 21132 24764 j Miscellaneous 20 915 114 40 32 21 Total continuing sources of revenue 36301 38413 37206 36848 38008 38786 Nonrecurring receipts including borrowings TOTAL RECEIPTS 36301 38413 37206 36848 38008 38786 Cash plus total receipts 38431 42800 41240 44261 44542 45798 DISBURSE VIENTS Governmental operating expenses a General government 3409 3611 3547 4589 8772 1493 b Public safety 4238 6856 3767 3917 4130 5080 c Roads bridges and streets 6762 5710 6412 8863 5718 7648 d Health and charities e Water 4351 5004 3636 3574 8487 5411 f Electricity 13171 15096 13974 13556 12353 15358 g Miscellaneous 2113 2489 2491 3228 3070 4968 Total governmental operating expenses 34044 38766 33827 37727 37530 39958 TOTAL DISBURSEMENTS 34044 38766 33827 37727 37530 39958 Cash end of fiscal year 4387 4034 7413 I 6534 7012 5840 12ANTICIPATED FINANCESCITY OF MONTICELLO 19451951 ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property Less homestead and personal exemption 695472 729000 764000 799000 835000 835000 835000 Total 44917 45000 45000 45000 45000 45000 45000 Utilities private corporations 740389 774000 809000 844000 880000 880000 880000 TAX RATE per 1000 600 600 1000 1000 1000 1000 1000 RECEIPTS Fiscal year ending 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy 4400 4600 8000 8400 8800 8800 8800 b General property taxprior levies and penalties c Public service lights 25000 25000 25000 25000 25000 25000 25000 d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000 e Licenses and permits 1500 1500 1500 1500 1500 1500 1500 f State gasoline tax g Water 6200 6400 Total continuing sources of revenue 38100 38500 35500 35900 36300 36300 36300 TOTAL RECEIPTS 38100 38500 35500 35900 36300 36300 36300 DISBURSEMENTS Governmental operating expenses a General government 5000 5000 5000 5000 5000 5000 5000 b Public safety 5000 5000 5000 5000 5000 5000 5000 c Roads bridges and streets 6000 6000 6000 6000 6000 6000 3600 d Miscellaneous 2000 2000 2000 2000 2000 2000 2000 e Light and Power 1000 15000 15000 15000 15000 15000 15000 f Water 4000 4000 Total governmental operating expenses 37000 37000 33000 33000 33000 33000 33000 Debt Service a Interest 1120 1120 1120 1080 1040 1000 960 b Principal retirement funded debt 1000 1000 1000 1000 Total debt service 1120 1120 2120 2080 2040 2000 1960 TOTAL DISBURSEMENTS 38120 38120 35120 35080 35040 35000 34960 Available for capital improvements 20 380 380 820 1260 1300 1340 To be handled beginning in 1947 in To be handled beginning in 1947 in water account after installation of new plant for retirement of revenue certificates water account after installation of new plant 13PROGRAM OF PROPOSED IMPROVEMENTS CITY OF MONTICELLO DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of a Water Plant 50000 50 Fed aid 25000 2 Installation of a 200000gallon elevated tank and raw water main 48000 50 Fed aid 24000 3 Addition to water distribution system 42000 50 Fed aid 21000 Total for Year 70000 Issue General Obligation Bonds andor Revenue Bonds 14FINANCIAL SUMMARY MORGAN COUNTY Morgan County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills state 15 mills county and 12 mills for countywide schools The assessed valuation is estimated at 50 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 10 delinquency in current years The homestead and personal exemption approximates 34 of the assessed values The ad valorem tax furnishes 64 of the revenue Outstanding obligations amount to 100255 consisting of 100000 of 5 road bonds which mature in 1948 and a 255 floating debt There is a reserve of 98708 which can be used only for the retirement of road bonds from 1946 to 1948 There was a cash balance of 3152 as of June 30 1945 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 60 within the next four years the county will have available 242512 plus 3152 of current assets or a total of 245664 for public improvements over the next six years 15FINANCIAL STATEMENTMORGAN I BOUNTY 19401945 ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 1945 Real and personal property 2852145 2857045 2919105 3044535 3065495 3120005 Less homestead and personal exemption 802170 828340 818205 880150 933600 955755 Total 2049975 2028705 2100900 2164385 2131895 2164250 Utilities private corporations 456000 460661 468566 475095 468574 474531 Total assessed value all taxable property 2505975 2489366 2569466 2639480 2600469 2638781 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 63040 63041 63042 63043 63044 63045 Cash beginning of fiscal year 695 987 1749 3064 10807 11644 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 28359 30865 31630 35278 33913 23897 b General property tax prior levies and penalties 8767 10387 4212 7765 5008 6454 c Public service water light etc d Fines and forfeitures 79 e Licenses and permits 420 385 35 522 f State gasoline tax 19087 19870 21238 20528 19582 19546 g Rentals 279 415 375 594 215 330 Total continuing sources at revenue 56991 61992 57490 64165 58718 50749 Nonrecurring receipts including borrowings a Loans 10000 14500 2500 b Sinking Fund 27486 23949 22575 c Highway Project 17373 7 6100 1533 3560 d Soil Conservation 569 370 e Miscellaneous 394 239 469 644 519 3123 f Board of Education 5624 Total nonrecurring receipts 45253 40388 44014 4677 4079 3123 TOTAL RECEIPTS 102244 102310 101504 68842 62797 53872 Cash plus total receipts 102939 101323 103253 65778 73604 65516 DISBURSEMENTS Governmental operating expenses a General government 10708 12062 10561 9609 11634 12976 b Public safety 1151 1654 2487 2510 2755 3276 c Roads bridges and streets 30422 26081 32969 24396 31817 24784 d Health and charities 4959 4997 5479 5040 4893 5202 e Canning Plant 180 243 524 511 849 f Miscellaneous 105 Total governmental operating expenses 47345 44974 51739 42079 51610 47087 Capital and emergency expenses a Road equipment 4882 6399 8354 55 4377 Total capital and emergency expenditures 4882 6399 8354 55 4377 Debt Service a Interest 12285 6301 1424 1337 1350 1900 b Principalfunded debt 16000 18000 22000 c Principalfloating debt 23414 20150 14500 2500 d Payments to sinking funds 3750 8300 9000 9000 9000 Total debt service 51699 48201 46224 12837 10350 10900 TOTAL DISBURSEMENTS 103926 99574 106317 54971 61960 62364 Cash end of fiscal year 987 1749 3064 10807 11644 3152 16ANTICIPATED FINANCESMORGAN COUNTY 19461952 ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 3243935 3400000 3600000 3700000 3900000 3900000 3900000 Less homestead and personal exemption 1008295 1000000 1000000 1000000 1000000 1000000 1000000 Total 2235640 2400000 2600000 2700000 2900000 2900000 2900000 Utilities private corporations 479829 480000 480000 480000 480000 480000 480000 Total assessed value all taxable property 2715469 2880000 3080000 3180000 3380000 3380000 3380000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 DISBURSEMENTS Payment to be made from sinking fund RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 40000 43000 46000 47500 50500 50500 50500 b General property tax prior levies 25500 500 500 500 500 500 500 c Public service water light etc d Fines and forfeitures e Licenses and permits 500 500 500 500 500 500 500 f State gasoline tax 30387 30387 30387 30387 30387 30387 30387 g Rentals 500 500 500 500 500 500 500 Total continuing sources of revenue 96887 74887 77887 79387 82387 82387 82387 TOTAL RECEIPTS 96887 74887 77887 79387 82387 82387 82387 Governmental operating expenses a General government 11000 11000 11000 11000 11000 11000 11000 b Public safety 3000 3000 3000 3000 3000 3000 3000 c Roads bridges and streets 27000 27000 27000 27000 27000 27000 27000 d Health and charities 5000 5000 5000 5000 5000 5000 5000 Total governmental operating expenses 46000 46000 46000 46000 46000 46000 46000 Debt Service a Interest 5000 3400 1750 b Principal retirement funded debt 32000 33000 35000 c Principal retirement floating debt 255 d Payments to sinking funds 1292 Total debt service 5255 3400 3042 TOTAL DISBURSEMENTS 51255 49400 49042 46000 46000 46000 46000 Available for capital improvements 45632 25487 28845 33387 36387 36387 36387 17PROGRAM OF PROPOSED IMPROVEMENTS MORGAN COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of BuckheadSwordsParks Mill Road No 1 See Map from SR 12 to Putnam County line Length 1333 miles 130000 50 Fed aid 65000 2 Construction of road No 2 See Map from Jasper County line via Broughton to Pennington Length 595 miles 50000 50 Fed aid 25000 3 Construction of road No 3 See Map from Fairplay to Brooks Place Length 824 miles 70000 50 Fed aid 35000 4 Construction of road No 4 See Map from Madison on Newborn road via Dickinsons Store Length 1535 miles 160000 50 Fed aid 40000 40000 5 Construction of road No 5 See Map from Apalachee toward Bostwick to SR 83 at Andersons Crossing Length 448 miles 40000 50 Fed aid 20000 Total for Year 65000 25000 35000 40000 40000 20000 18BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM MORGAN COUNTY AND CITY OF MADISON The schools of Morgan County are technically administered as a county unit system However Madison the county seat is an inde pendent system By agreement the city has recently combined with the county school system as a quasiindependent system in order to obtain financial advantages that could not be received otherwise The city authorities continue to administer the city schools in every respect ex cept that State and Federal funds are received through the county board of education It is doubtful that this agreement will prove satisfactory It appears that the better plan is a legal merger into one county unit system Both systems are small and if combined a single program could be developed for the entire county resulting in more efficiency and economy Beginning with the 19451946 school term all schools in the county will be administered technically by the county board of educa tion through the county school superintendent The county board excluding the City of Madison is levying a 12 mill countywide school tax for maintenance The City of Madison will continue to support its schools from city funds The levy under the new Constitution will increase the local school funds by approximately 10000 per year There are three senior high schools in the county located in Boston Madison and Rutledge The average daily attendance in 1945 was 51 and 125 and 53 respectively One other school operated through the ninth grade had an average daily attendance of only twentyfour pupils In addition there are three strictly elementary schools Because of the low daily attendance it is evident that one central county high school could better meet the needs of 243 high school pupils of the county and at the same time operate with less expense It is recommended also that Godfry and Pennington schools be combined There are thirtyfive schools twentyeight of which are oneteacher six are twoteacher and one twelveteacher schools for negro pupils The majority of these school buildings are in extremely poor condition and are not satisfactory for use Some consolidation is practical and when buildings can be provided the number of schools can probably be reduced from thirtyfive to seventeen Later when transportation can be provided it is believed that a further consolidation can be effected reducing the number of schools to thirteen Portable buildings for many communities should be considered now with a view toward later consolidation The county owns and operates five school buses and by joint owner ship with individuals on a contract basis operates ten other buses 19On June 30 1944 there was a cash balance of 3780 Outstanding bonded indebtedness amounts to 3000 for Bostwick due in 1949 4500 for Buckhead due in 1950 and 2500 for Rutledge due in 1950 Should the city and county merge into one school system a bond issue could be floated in the amount of 243000 on the present valuation Should the county board assume the present indebtedness of the dis tricts in the amount of 10000 a net amount of 233000 for building purposes would be authorized If the new bonds should be issued as serial type at 2 interest for twenty years with approximately 120 of the principal paid annually a 5 mill tax should liquidate the entire indebtedness within twenty years After the principal is reduced and the amount of interest becomes less a 4 mill tax would be sufficient The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income 19401944 Federal State and City85202 County 7874 Other 295 Average Annual Expenditure 19401944 Operation and Capital93585 Total 93371 Total 93585 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income 19451949 Federal State and City94006 County 14496 Other 8246 Anticipated Annual Expenditure 19451949 Operation and Capital110852 Total 116748 Total 110852 From the following program of proposed improvements listed in suggested priority order it is apparent that 116500 will be needed to match Federal funds which have been assumed for building purposes This program may be financed by a bond issue as described above DESCRIPTION TOTAL COUNTY BOARD COST PARTICIPATION 100000 50000 50 Fed aid 14000 50 Fed aid 7000 75000 50 Fed aid 37500 14000 50 Fed aid 7000 6000 50 Fed aid 3000 4000 50 Fed aid 2000 20000 10000 50 Fed aid 1 Conversion of present A M buildings into a county high school building to accommodate 450 pupils at Madison 2 Installation of water and heating systems and construction of indoor toilets 3 Construction of a negro high and elementary school to accommodate 500 pupils at Madison 4 Construction of seven twoteacher schools at 2000 each to be located where needed 5 Construction of two threeteacher negro schools to be located where needed 6 Construction of one fourteacher school for negroes to be desirably located 7 Construction of a building for water system and installation of a heating system at Bost wick and Rutledge Three teachers homes are proposed at a cost of 3000 each to pro vide living quarters for teachers at Buckhead Rutledge and Bostwick A possible method for financing these three projects is through the Federal Housing Authority and finally repaid on a rental basis 20FINANCIAL SUMMARY CITY OF MADISON Madison the county seat of Morgan County is governed by a mayor and council The population increased from 1966 in 1930 to 2045 in 1940 The tax rate is 20 mills having been increased to this rate in 1944 For five years prior to 1944 the tax rate was 15 mills The assessed valuation is estimated at 60 of the true value of real and personal property The tax collection record indicates 5 delinquency The ad valorem tax constitutes 50 of the revenue and the income from the municipally owned waterworks system provides 22 of the total revenue Outstanding obligations amount to 64675 consisting of 15000 in 5 street paving bonds which mature in 1946 10000 in 5 school bonds which mature in 1948 14000 in 3 City Hall bonds which ma ture in 1959 10000 in 3 school bonds which mature in 1959 and 15675 in current debts There was a cash balance of 9300 and a reserve of 14350 or a total of 23650 in current assets as of March 31 1945 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements the city will have available 42555 plus 23650 of current assets less 6000 for street equipment or a total of 60205 for public improvements over the next six years 21FINANCIAL STATEMENTCITY OF MADISON 19401945 ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 1945 Real and personal property Less homestead and personal exemption Total 1172648 1139285 1164568 1153831 1146439 1259850 Utilities private corporations 104178 108054 111124 111148 111903 112773 Total assessed value all taxable property 1276826 1247339 1275692 1264979 1258342 1372623 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 Continuing sources of revenue a General property taxcurrent levy b General property taxprior levies and penalties c Public service water light etc d Fines and forfeitures e Licenses and permits f State gasoline tax g Rent h Paving assessment i Sinking fund Total continuing sources of revenue Nonrecurring receipts including borrowings a Loans and Bond Issue b Bonds Ret and Int c Income Tax withheld d Miscellaneous Total nonrecurring receipts TOTAL RECEIPTS Cash plus total receipts 15842 4485 7891 1769 2802 200 4101 37090 5000 12201 168 17369 54459 16060 15792 5599 8699 3023 3666 410 3417 40874 12494 87 24 12605 1926 8391 1775 2633 210 1997 32724 4500 16582 3512 8787 1915 3410 490 1453 6000 42149 4000 2662 582 53479 56651 54618 7744 40468 43119 90 19784 2576 9326 3191 3222 595 3236 41930 19000 144 4234 46383 46537 90 19090 61020 61272 22 RECEIPTS AND DISBURSEMENTS Fiscal year ending 33140 33141 33142 33143 33144 33145 Cash beginning of fiscal year 2192 1139 2651 154 252 3057 RECEIPTS 28366 472 10563 5503 2805 10 175 47894 2020 143 50 2213 50107 53164 DISBURSEMENTS Governmental operating expenses a General government 4694 4251 4212 4432 4897 5165 b Public safety 4739 4794 4717 4934 4284 4890 c Roads bridges and streets 11095 7853 9304 7486 8018 7742 d Health and charities 730 554 391 311 e Schools 9821 10349 7751 8726 9100 6867 f Water 6164 6509 6128 6092 9033 9251 g Miscellaneous 138 855 58 611 221 107 Total governmental operating expenses 37381 35165 32561 32592 35553 34022 Capital and emergency expenses a Equipment 1994 10516 25 500 b Cemetery 443 495 590 492 342 c U S Bonds 12750 Total capital and emergency expenditures 15187 11011 615 492 842 Debt Service a Interest 2944 2697 3026 2736 2824 3000 b Principalfunded debt 1000 1000 4000 4000 1000 c Principalfloating debt 2094 5763 4542 15838 5000 d Payments to sinking funds 1923 Total debt service 2944 5791 9789 13201 22662 9000 TOTAL DISBURSEMENTS 55512 51967 42965 46285 58215 43864 Cash end of fiscal year 1139 2651 154 252 3057 9300 ANTICIPATED FINANCESCITY OF MADISON 19461952 ASSESSED VALUES RECEIPTS DISBURSEMENTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property Less homestead and personal exemption Total 1272322 Utilities private corporations 114704 Total assessed value all taxable property 1387026 1400000 1400000 1400000 1400000 1400000 1400000 TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000 Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 29000 29000 29000 29000 29000 29000 29000 b General property taxprior levies and penalties 2500 500 500 500 500 500 500 c Public service water 11000 12000 13000 14000 15000 16000 17000 d Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 e Licenses and permits 3000 3000 3000 3000 3000 3000 3000 f State gasoline tax g Rent 500 500 500 500 500 500 500 Total continuing sources of revenue 49000 48000 49000 50000 51000 52000 53000 TOTAL RECEIPTS 49000 48000 49000 50000 51000 52000 53000 Governmental operating expenses a General government 5000 5000 5000 5000 5000 5000 5000 b Public safety 5500 5500 5500 5500 5500 5500 5500 c Roads bridges and streets 8000 8000 8000 8000 8000 8000 8000 d Health and charities 500 500 500 500 500 500 500 e Schools 9600 9600 9600 9600 9600 9600 9600 f Water 7000 7000 7000 7000 8000 8000 8000 Total governmental operating expenses 35600 35600 35600 35600 36600 36600 36600 Debt Service a Interest 1970 1190 1160 630 600 540 480 b Principal retirement funded debt 16000 1000 11000 1000 2000 2000 2000 c Principal retirement floating debt 15675 Total debt service 33645 2190 12160 1630 2600 2540 2480 TOTAL DISBURSEMENTS 69245 37790 47760 37230 39200 39140 39080 Available for capital improvements 20245 10210 1240 12770 11800 12860 13920 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MADISON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 1952 1 Extension of water system 54000 50 Fed aid 9000 9000 9000 2 Extension of sewerage system 16000 50 Fed aid 8000 Total for Year 9000 9000 9000 8000 To be constructed in 1946 Issue Revenue Certificates andor General Obligation Bonds 24FINANCIAL SUMMARY CITY OF RUTLEDGE Rutledge located in the northwest section of Morgan County is governed by a mayor and coun cil The population increased from 523 in 1930 to 550 in 1940 The tax rate is 10 mills and for several years prior to 1944 the tax rate was 75 mills The assessed valuation is estimated at 75 of the true value of real and personal property The tax collection record indicates 2 delinquency The ad valorem tax constitutes 55 of the revenue the municipally owned waterworks system provides 27 and fines and licenses constitute 14 of the total revenue Outstanding obligations amount to 19400 consisting of 2500 in 5 school bonds which ma ture in 1954 5000 in 4 street paving bonds which mature in 1963 11000 in 4 waterworks bonds which mature in 1965 and a floating debt of 990 There was a cash balance of 3641 in cur rent assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements the city will have available 14207 plus 3641 of current assets or a total of 17848 for public improvements over the next six years ASSESSED PROPERTY VALUES Year Ending 1939 1940 1941 1942 1943 1944 Net Property Values 315046 341780 336214 339160 339426 361359 Tax Rate 750 750 750 750 750 1000 FINANCIAL STATEMENT Fiscal Year Ending 123142 123143 123144 Cash beginning fiscal year 861 1902 3113 Total Receipts 4803 5768 5899 Total Disbursements 3762 4557 5371 Cash end fiscal year 1 1902 3113 3641 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Net Property Values 360246 370500 380500 390500 400500 410500 423500 Tax Rate 1000 1000 1000 1000 1000 1000 1000 ANTICIPATED FINANCES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Total Receipts 6252 6355 6655 6755 6855 6955n 7085 Total Disbursements 5570 4630 4585 4545 4500 4460 4415 Available for Public Improvements 682 1725 2070 2210 2355 2495 2670 25PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF RUTLEDGE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of water system 8000 50 Fed aid 4000 2 Pavement of sidewalks 5000 50 Fed aid 2500 3 Pavement of streets 5000 50 Fed aid 2500 4 Construction of sewerage system 40000 50 Fed aid 8000 12000 Total for Year 4000 2500 2500 8000 12000 26FINANCIAL SUMMARY PUTNAM COUNTY Putnam County is governed by a threeman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 12 mills for county and 5 mills for countywide schools The assessed valuation is estimated at 50 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 5 delinquency The home stead and personal exemption approximates 30 of the assessed values The ad valorem tax furnishes 40 of the revenue and the gasoline tax approximately 52 of the total revenue Outstanding obligations amount to 1627 in warrants There was a cash balance of 9293 as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 60 within the next four years the county will have available 80285 plus 9293 of current assets or a total of 89578 for public improvements over the next six years 27FINANCIAL STATEMENTPUTNAM COUNTY 19391944 ASSESSED VALUES RECEIPTS DISBURSEMENTS Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 1423514 1440485 1472686 1502215 1750660 1866365 Less homestead and personal exemption 493601 548145 546410 548700 560015 558875 Total 929913 892340 926276 953515 1190645 1307490 Utilities private corporations 477305 481203 481125 483023 487973 Total assessed value all taxable property 929913 1369645 1407479 1434640 1673668 1795463 TAX RATE per 1000 1200 1200 1200 1200 1200 1200 RECEIPTS AND DISBURSEMENTS Fiscal year ending 3139 123140 123141 123142 123143 123144 Cash beginning of fiscal year 17616 17584 8843 5791 16358 27686 Continuing sources of revenue a General property taxcurrent levy 11797 7251 12771 20209 19859 13662 b General property taxprior levies and penalties 12954 3398 2585 With Above With Above With Above c Public service water light etc d Fines and forfeitures 21 46 157 31 125 415 e Licenses and permits f State gasoline tax 22385 19017 24094 24270 22854 22225 g Miscellaneous 149 269 234 491 3727 5935 Total continuing sources of revenue 47306 29981 39841 45001 46565 42237 Nonrecurring receipts including borrowings a Rentals and Dividends 1173 852 1800 b Sale of U S Bonds 11125 c Highway Revenue Certificates 10327 10327 10327 10327 10327 10327 d Highway Projects 4850 4225 15655 8442 3575 e Equipment Sales 4800 4250 f Construction Work 1515 7637 Total nonrecurring receipts 16350 14552 12694 33619 25369 29277 TOTAL RECEIPTS 63656 44533 52535 78620 73734 71514 Cash plus total receipts 81272 62117 61378 84411 88292 99200 Governmental operating expenses a General government 12443 10947 11912 13005 10005 8969 b Public safety 3411 2348 3000 4736 2810 4551 c Roads bridges and streets 29983 25634 29426 38643 33300 44240 d Health and charities 4788 5035 4373 4380 5821 6133 e Education 5164 72 f Miscellaneous 40 16 Total governmental operating expenses 55829 44036 48711 60764 51936 63909 Capital and emergency expenses a Equipment 7458 9197 6876 7289 4403 18598 b Cannery 401 41 567 c U S War Bonds 3700 7400 Total capital and emergency expenditures 7859 9238 6876 7289 8670 25998 TOTAL DISBURSEMENTS 63688 53274 55587 68053 60606 89907 Cash end of fiscal year 17584 8843 5791 16358 27686 9293 28ANTICIPATED FINANCESPUTNAM COUNTY 19451951 ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 1919370 2000000 2090000 2180000 2250000 2250000 2250000 Less homestead and personal exemption 581060 1 600000 600000 600000 600000 600000 600000 Total 1338310 1400000 1490000 1580000 1650000 1800000 1800000 Utilities private corporations 504101 500000 500000 500000 500000 500000 500000 Total assessed value all taxable property 1842411 900000 990000 2080000 2150000 2300000 2300000 TAX RATE per 1000 1200 1200 1200 1200 1200 1200 1200 RECEIPTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy 22000 24000 25000 26000 27500 27500 27500 b General property taxprior levies and penalties 10000 1000 1000 1000 1000 1000 1000 c Public service water light etc d Fines and forfeitures e Licenses and permits f State gasoline tax 26248 26248 26248 26248 26248 26248 26248 Total continuing sources of revenue 58248 51248 52248 53248 54748 54748 54748 Nonrecurring receipts including borrowings a Highway Ref Cert 10327 b Due from fines 349 Total nonrecuring receipts 10676 TOTAL RECEIPTS 68924 51248 52248 53248 54748 54748 54748 DISBURSEMENTS Governmental operating expenses a General Government 10000 10000 10000 10000 10000 10000 10000 b Public safety 3000 3000 3000 3000 3000 3000 3000 c Roads bridges and streets 26000 26000 26000 26000 26000 26000 26000 d Health and charities 5000 5000 5000 5000 5000 5000 5000 Total governmental operating expenses 44000 44000 44000 44000 44000 44000 44000 Debt Service a Interest b Principal retirement funded debt c Principal retirement floating debt 1627 Total debt service 1627 TOTAL DISBURSEMENTS 45627 44000 44000 44000 44000 44000 44000 Available for capital improvements 23297 7248 8248 9248 10748 10748 10748 29PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS PUTNAM COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of road No 1 See Map from Eatonton east via Rockville to SR 16 Length 1290 miles 84000 50 Fed aid 14000 14000 14000 2 Construction of hospital 100000 50 Fed aid 25000 3 Construction of Glades Road No 2See Map from Eatonton to SR 44 Length 1380 miles 86000 50 Fed aid 14000 14000 15000 4 Construction of Dennis Station Road No 3See Map from Meda to SR 24 and Jacksons Store Length 980 miles 45000 50 Fed aid 22500 5 Construction of Godfrey Road No 4See Map from Eatonton northwest to Morgan County line Length 1185 miles 72000 50 Fed aid 36000 6 Construction of road No 5 See Map from SR 44 to Willard on SR 16 Length 689 miles 30000 50 Fed aid 15000 Total for year 39000 14000 14000 14000 14000 15000 73500 Hospital is sponsored by the Hospital Authority of Putnam County The County expects to participate up to 25000 payment to be made from funds to be made available by the time the organization is completed 30BOARD OF EDUCATION FINANCIAL SUMMARY AND PROPOSED SCHOOL BUILDING PROGRAM PUTNAM COUNTY AND THE CITY OF EATONTON Putnam County has a dual system of schools Eatonton the county seat has an independent city system administered by the city board of education through the city superintendent The county board through the county school superintendent operates the county school system By contract with the county board Eatonton provides high school training for the entire county In addition many of the rural elementary pupils are transported to the city schools It appears that on account of the small white population each system is and will continue to be de pendent upon the other to operate an accredited high school To assure these advantages and to reduce the expenses a legal merger is advisable Outside of Eatonton the county board operates one oneteacher one twoteacher one threeteacher and one sixteacher schools for white pupils These schools operate only through the elementary grades The county board owns and operates one school bus and by contract operates five buses to transport white pupils Most of the school buildings for negroes are old dilapidated churches lodges and tenant houses that are inadequate for school pur poses It is recommended that the present buildings be replaced with new ones which could later be moved and combined into larger units when funds become available for transportation On June 30 1944 there was a cash balance of 11020 There is no outstanding bonded indebtedness in the county system but there is a bonded indebtedness of 6000 in the Eatonton system It appears that should the city and county school systems legally merge into one unit system bonds in the amount of 159600 could be issued upon a vote of he citizens Should these bonds be issued as serial bonds at 2 interest payable in twenty annual payments the tax rate of from 4 to 5 mills would be sufficient to retire the entire obligation within twenty years Since the city and the county school boards are operating jointly and since the greater number of the needed buildings should be placed in the city for the use of both city and rural pupils the proposed build ing program is set up under a single program through the county board of education 31The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income 19401944 Federal State and City61934 County 4287 Other 364 Total 66585 Average Annual Expenditure 19401944 Operation and Capital62929 Total 62929 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income 19451949 Federal State and City65795 County 13591 Other 375 Total 79761 Anticipated Annual Expenditure 19451949 Operation and Capital76914 Total 76914 From the following program of proposed improvements listed in suggested priority order it is apparent that 105000 will be needed to match Federal funds which have been assumed for building purposes The needed amount may be raised by a bond issue as described above DESCRIPTION TOTAL COST COUNTY BOARD PARTICIPATION 1 Construction of a county high school building of approximately eight classrooms laboratory home economics department office and toilets no auditorium or library at Eatonton 2 Construction of a negro county high school building of twelve classrooms library labora tory shop auditorium lunchrooms and toilets at Eatonton 3 Construction of ten oneroom negro school buildings over the county at 1000 each 4 Construction of ten tworoom negro schools over the county at 2000 each 5 Construction of two threeteacher negro schools over the county at 2500 each 6 Completion of the Physical Education building at Eatonton 65000 50 Fed aid 100000 50 Fed aid 10000 50 Fed aid 20000 50 Fed aid 5000 50 Fed aid 10000 50 Fed aid 32500 50000 5000 10000 2500 5000 32FINANCIAL SUMMARY CITY OF EATONTON Eatonton the county seat of Putnam County is governed by a mayor and council The population increased from 1876 in 1930 to 2399 in 1940 The tax rate is 15 mills and has been stable at this rate for the past several years The assessed valuation is estimated at 50 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 1 delinquency The ad valorem tax constitutes 44 of the revenue and the income from the municipally owned waterworks system provides 40 of the total revenue Outstanding obligations amount to 3512950 consisting of 5000 in 5 school bonds which mature in 1946 500 in 6 schools bonds which mature in 1946 6500 in 5 school bonds which mature in 1957 and 22500 in 4 waterworks bonds which mature in 1967 There was a cash balance of 6361 and a reserve of 11000 which makes a total of 17361 in current assets as of August 31 1945 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 120250 plus 17361 of current assets or a total of 137611 for public improvements over the next six years 33FINANCIAL STATEMENTCITY OF EATONTON 19401945 ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 1945 Real and personal property Less homestead and perional exemption Total 973409 1012493 947049 977965 1009724 1011894 Utilities private corporations 58336 60559 62363 62461 63984 64247 Total assessed value all taxable property 1031745 1073052 1009412 1040426 1073708 1076141 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 83140 83141 83142 83143 83144 83145 Cash beginning of fiscal year 3654 1857 679 3827 5791 4162 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 11057 11289 11581 14912 15123 15886 b General property taxprior levies and penalties 3724 1975 1886 1310 595 389 c Public service water etc 8730 8901 9320 12297 14371 16817 d Fines and forfeitures 803 893 1056 467 838 1513 e Licenses and permits 4845 4626 4535 3976 4087 4949 f State gasoline tax g Miscellaneous 832 254 304 236 124 202 Total continuing sources of revenue 29991 27938 28682 33198 35138 39756 Nonrecurring receipts including borrowings a Sinking Fund 4136 5000 1000 1917 1000 1000 b Bonds retired 456 c Paving assessment 1560 1111 1224 310 Total nonrecurring receipts 6152 6111 2224 2227 1000 1000 TOTAL RECEIPTS 36143 34049 30906 35425 36138 40756 Cash plus total receipts 39797 35906 31585 39252 41929 44918 DISBURSEMENTS Governmental operating expenses a General government 2014 2097 2462 2485 2193 2311 b Public safety 2553 3062 3807 4921 4407 5552 c Roads bridges and streets 9979 3180 3890 4499 4819 5805 d Health and charities 550 765 656 870 1900 1151 e Water 4083 5442 5664 5943 7035 7461 f Schools 4183 4145 4269 5352 5340 5861 g Miscellaneous 266 300 240 244 h Waterworks construction 1237 Total governmental operating expenses 23628 19928 20748 24370 25934 28385 Capital and emergency expenses a Equipment 1106 121 575 4467 b Remodeling 1781 Total capital and emergency expenditures 1106 1902 575 4467 Debt Service a Interest 2601 2492 1665 1600 1833 1705 b Principalfunded debt 4370 7915 2414 2864 2000 2000 c Principalfloating debt 2100 3132 1029 d Payments to sinking funds 4135 1760 4052 8000 2000 Total debt service 13206 15299 5108 8516 11833 5705 TOTAL DISBURSEMENTS 37940 35227 27758 33461 37767 38557 Cash end of fiscal year 1857 679 3827 5791 4162 6361 34ANTICIPATED FINANCESCITY OF EATONTON 19461952 ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property Less homestead and pers exemption 1 Total 1160000 1210000 1260000 1310000 1310000 1310000 1310000 Utilities private corporations 70000 70000 70000 70000 70000 70000 70000 Total assessed value all taxable property 1230000 1280000 1330000 1380000 1380000 1380000 1380000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 18000 19000 20000 20500 20500 20500 20500 b General property taxprior levies and penalties 1500 500 500 c Public service water etc 17000 18000 20000 22000 24000 24000 24000 d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000 e Licenses and permits 5000 5000 5000 5000 5000 5000 5000 f State gasoline tax g Account due 1000 500 Total continuing sources of revenue 43500 44000 46500 48500 50500 50500 50500 TOTAL RECEIPTS 43500 44000 46500 48500 50500 50500 50500 DISBURSEMENTS Governmental operating expenses a General government 2500 2500 2500 2500 2500 2500 2500 b Public safety 5000 5000 5000 5000 5000 5000 5000 c Roads bridges and streets 5000 5000 5000 5000 5000 5000 5000 d Health and charities 1000 1000 1000 1000 1000 1000 1000 e Water 7000 7000 7000 7000 7000 7000 7000 f Schools 6000 6300 6700 6800 6800 6800 6800 Total governmental operating expenses 26500 26800 27200 27300 27300 27300 27300 Debt Service a Interest 1495 1150 1085 1020 955 890 825 p Principal retirement funded debt 7000 1500 1500 1500 1500 1500 1500 c Principal retirement floating debt 630 Total debt service 9125 2650 2585 2520 2455 2390 2325 TOTAL DISBURSEMENTS 35625 29450 29785 29820 29755 29690 29625 Available for capital improvements 7875 14550 16715 18680 20745 20810 20875 35PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF EATONTON TOTAL COST FISCAL YEAR ENDING 831 DESCRIPTION 1946 1947 1948 1949 1950 1951 1952 1 Extension of water system 30000 50 Fed aid 15000 2 Installation of 200000 gallon elevated tank and force main 30000 50 Fed aid 15000 3 Construction of two sewage disposal plants with outfall lines 43000 50 Fed aid 21500 4 Extension of sewerage system 34000 50 Fed aid 17000 5 Improvement of streets including paving concrete curb and gutter and concrete sidewalks 130000 50 Fed aid 25000 20000 20000 Total for Year 15000 15000 21500 17000 25000 20000 20000 icrh LEGEND urioULO inn im 0AINAC WTflaiTTtal Illia iiiii an oo CULTURAL SYMBOLS lfiWAX o BftlOGES NAHBOW STREAM duviii ithuctubo leiONlfu BKiOGtS WIOE STREAM ITTOLL HAP CONTROL rimtfiiii ict cooourii L t ITCIIOM CITY AND VILLAGE CENTERS 0 0 ROAD MAP MORGANJASPER PUTNAM COUNTIES lCfiOtIlSJl uwCM91tO MMH AND NOUSTRAL SYMOLS CATIONL ATURES ItlKaOW 1111 FHLHI II tpi TOIMIIT C MISCELLANEOUS STRUCTURES T S I1U CCJ11 A r y K ItVITlIlL L1I J tin sal laouirar i K A o WATERWAYS MISCELLANEOUS SYMBOLS SlOHL PLANT 9 ROAD SYSTEM DESIGNATION I MTIMAVf PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA DECEMBER 1945 ROAD TYPES mi ir iiil flMUlttOmlHMT ITlI to entry e e e cr O mntnt v HILUH mtiiix TMht local Ofour or KicniTimi ionr junction 123 ETC INDICATE ROAD PRIORITIES II TL f sxs I N 13 56 7 r PUBLIC IMPROVEMENTS FOR BROOKSGR AD YTHOMAS COUNTIES PUBLIC WORKS STUDY NO 7 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA NOVEMBER 1945A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR BROOKS GRADY THOMAS COUNTIES INCLUDING THE TOWNS OF QUITMAN CAIRO MEIGS THOMASVILLE PUBLIC WORKS STUDY NO 7 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES NOVEMBER 1945ELLIS ARNALL Governor of Georgia AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BORRD OF GEORGIA Blanton Fortson Chairman L Vaughan Howard Executive Director PUBLIC WORKS PANEL Ryburn G Clay Chairman Alfred W Jones Henry T McIntosh G T Papageorge Director H J Friedman Consultant COUNTY COMMISSIONERS Brooks County H T Brice Chairman Quitman J T Sheffield Bar wick A J Radford Quitman Frank Groover Dixie L W Ingram Barney W H Allen Clerk Quitman Grady County Ben F Harrison Chairman Cairo T W Aldredge Cairo A G Harrison Whigham L O Merritt Cairo W E Wamble Cairo R A Bell Clerk Cairo Thomas County Paul Searcy Chairman Thomasville H D Burton Thomasville J B Manley Boston J L Pilcher Meigs J T Stew art Ochlocknee C F Rehberg Ochlocknee J W Vonier Boston G A Thomas Metcalf H A Vann Clerk Thomasville COUNTY SCHOOL OFFICIALS Brooks County Burney Humphreys Superintendent Quitman Rich ard A Lawson Morven W R Thrasher Barwick T H Beasley Paris Culpepper Grady County Wm Muggridge Superintendent Cairo E A Max well Calvary Henry Hester Sr Cairo C B Trulock Whigham W G Bullock Pelham R E Stringer Jr Route No 5 Thomasville Thomas County W H Rehberg Superintendent Thomasville Adam Arnold Thomasville E L Evans Coolidge W B Moody Boston D M Shelly Pavo A E Spear Ochlocknee CITY OFFICIALS Quitman C A Terry ChairmanCity Commission T R Fluker F O Bass John O Lilly City Manager Cairo R R VanLandingham MayorCity Council Dr H L Cheney Walter Williams A A McNeill John W King C O West Clerk Meigs T Tipton MayorCity Council W E Dollar C A Raiford T J Willis M E Simpson Tom Smith Thomasville W J Powell MayorCity Commission Wm A Watt Ed Dawes Wm J Miller Jr J M Golden Chas E Layton City ManagerCONTENTS I INTRODUCTION 4 II BROOKS COUNTY 1 Financial Summary Brooks County 5 Financial Statement Brooks County 6 Anticipated Finances Brooks County 7 Program of Proposed Improvements Brooks County 8 2 Board of Education Brooks County and the City of Quitman91011 3 Financial Summary City of Quitman12 Financial Statement City of Quitman13 Anticipated Finances City of Quitman14 Program of Proposed Improvements City of Quitman15 III GRADY COUNTY 1 Financial Summary Grady County16 Financial Statement Grady County17 Anticipated Finances Grady County18 Program of Proposed Improvements Grady County19 2 Board of Education Grady County2021 3 Financial Summary City of Cairo22 Financial Statement City of Cairo23 Anticipated Finances City of Cairo24 Program of Proposed Improvements City of Cairo25 IV THOMAS COUNTY 1 Financial Summary Thomas County 26 Financial Statement Thomas County27 Anticipated Finances Thomas County28 Program of Proposed Improvements Thomas County29 2 Board of Education Thomas County3031 3 Financial Summary City of Meigs32 Program of Proposed Improvements City of Meigs33 4 Financial Summary City of Thomasville34 Financial Statement City of Thomasville35 Anticipated Finances City of Thomasville36 Program of Proposed Improvements City of Thomasville 37 5 Board of Education City of Thomasville38 V MAP BROOKS GRADY AND THOMAS COUNTIES39 3INTRODUCTION Brooks Grady and Thomas Counties are located in the extreme southern part of Georgia The climate is generally good throughout the year The population in these counties has been gradually declining since 1920 according to the Federal Census for Georgia In 1940 the popula tion in Brooks County was 20497 Grady County 19654 and Thomas County 31289 The combined loss in population from 1920 to 1940 amounted to 6448 Due to the increasing tendency toward developing new industries Vid building up various businesses in these counties there is every rea son to believe that there will be nofurther decrease x population but a slow normal increase is expected In addition to the industrial inclina tion these counties are located in one of the best agricultural Sections of the state Stock raising timber and naval stores are also good sources of income for the residents of these counties In preparing this sixyear program of public works 50 Federal aid has been assumed to supplement the anticipated income The programs have been prepared with the idea of developing first those projects which are most urgently needed It is expected that circumstances will occur which may alter the priority of needs iri the respective countiesand towns and for this reason the program should be revised annually and should be extended to maintain a constant sixyear period The program is flex ible and can be put into effect over a shorter or a longer period of time depending on economic and local conditions The program of public works has been prepared for these counties through the combined efforts of the county and city officials and various Federal and State Agencies including the State Highway Department the State Department of Education through its Education Panel and the State Department of Health working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY BROOKS COUNTY Brooks County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 121o mills for county and 5 mills for countywide schools The assessed valuation is estimated at 60 of the true value of real and personal property The tax collection record indicates 10 delinquency The home stead and personal exemption approximates 35 of the assessed values The ad valorem tax furnishes 52 of the revenue and the gasoline tax approximately 42 of the total revenue Outstanding obligations amount to 147312 consisting of 144000 in 5 road bonds which mature in 1948 and a floating debt of 3312 There was a reserve of 170818 of which 161712 can be used only for the retirement of debts and a cash balance of 40076 or a total of 210894 in current assets as of December 311944 There will be 9106 left from the reserve fund plus the cash balance of 40070 or a total of 49182 which may be used for public improvements Based on a comparative analysis of past income and disbursements and future estimated income and disbursements the county will have 77155 plus 49182 of current assets or a total of 126337 for public improvements over the next six yearsFINANCIAL STATEMENT 19391944 BROOKS COUNTY ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 4679354 4670056 4704632 4773410 4752786 4919385 Less homestead and personal exemption 1606416 1641370 1627525 1676205 1739140 1855610 Total 3072938 3028686 3077107 3097205 1 3013646 3063775 Utilities private corporations 460759 488515 422678 444418 484838 501848 Total assessed value all taxable property 3533677 3457201 3499785 3541623 3498484 3565623 TAX RATE per 1000 1200 1200 1200 1200 1200 1200 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123139 123140 123141 123142 123143 123144 Cash beginning of fiscal year 35290 23391 40616 36388 65410 27414 RECEIPTS DISBURSEMENTS Continuing sources of revenue a General property taxcurrent levy 28655 30628 34031 36634 40010 43050 b General prop taxprior levies and penalties 25802 24529 22333 24587 20050 15739 c Public service water light etc d Fines and forfeitures 2836 2891 2712 1875 2445 4025 e Licenses and permits 560 604 401 302 125 140 f State gasoline tax 28152 31662 32974 37539 34464 34274 Total continuing sources of revenue 86005 90314 92451 100937 97094 97228 Nonrecurring receipts including borrowings a Highway Certificates 2257 35932 b Highway Construction 16365 2106 8323 3058 3300 c Miscellaneous and Sales Farm Products 236 490 592 1090 857 1820 d Sale and Rent of Machinery 4500 8800 1800 1735 e Loans 5000 1405 f Camp Supplies 1763 Total nonrecurring receipts 16601 13859 1997 20470 41647 6855 TOTAL RECEIPTS 102606 104173 94448 121407 138741 104083 Cash plus total receipts 137896 127564 135064 157795 204151 131497 Governmental operating expenses a General government 20921 18845 18586 19399 17425 18809 b Public safety 5150 3095 2507 2776 2119 2090 c Roads bridges and streets 48810 37353 56867 47954 46328 47121 d Health and charities 11919 13932 11091 9256 8181 11082 2085 3375 2700 2700 Total governmental operating expenses 86800 73225 91136 82760 76753 81802 Capital and emergency expenses a War Bonds and Cert Dep 38700 b Road Equipment and Machinery 2940 9909 6615 1497 6644 c Farm Expense 7369 d Loan 7630 e Canning Plant 1200 Total capital and emer exp 12939 9909 6615 40197 7844 Debt Service a Interest 9266 3814 925 825 b Principalfunded debt c Principalfloating debt 5500 8800 59787 d Payments to sinking funds 1775 Total debt service 14766 3814 925 9625 59787 1775 TOTAL DISBURSEMENTS 114505 86948 98676 92385 176737 91421 Cash end of fiscal year 23391 40616 36388 65410 27414 40076 ANTICIPATED FINANCES 19451951 BROOKS COUNTY ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 5033574 5050000 5060000 5070000 5080000 5080000 5080000 Less homestead and pers exemption 1923015 1930000 1930000 1930000 1930000 1930000 1930000 Total 3110559 3120000 3130000 3140000 3160000 3150000 3150000 Utilities private corporations 809319 810000 810000 810000 810000 810000 810000 Total assessed value all taxable property 3919878 3930000 3940000 3950000 3970000 3960000 3960000 TAX RATE per 1000 1250 1250 1250 1250 1250 1250 1250 RECEIPTS DISBURSEMENTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy 49000 49000 49000 49000 49500 49500 49500 b General property tax prior levies and penalties 1500 500 500 500 500 500 500 c Public service water light etc d Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 e Licenses and permits 500 500 500 500 500 500 500 f State gasoline tax 38865 38865 38865 38865 38865 38865 38865 g Sale farm products 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 93865 92865 92865 92865 93365 93365 93365 TOTAL RECEIPTS 93865 92865 92865 92865 93365 93365 93365 Governmental operating expenses a General Government 19000 19000 19000 19000 19000 19000 19000 b Public safety 2500 2500 2500 2500 2500 2500 2500 c Roads bridges and streets 48000 48000 48000 48000 48000 48000 48000 d Health and charities 10000 10000 10000 10000 10000 10000 10000 e Forest protection 2700 2700 2700 2700 2700 2700 2700 Total governmental operating expenses 82200 82200 82200 82200 82200 82200 82200 Debt Service a Interest 6300 4500 2700 900 b Principal retirement funded debt 36000 36000 36000 36000 c Principal retirement floating debt 3312 Total debt service 45612 40500 38700 36900 TOTAL DISBURSEMENTS 82200 82200 82200 82200 82200 82200 82200 Available for capital improvements 11665 10665 10665 10665 11165 11165 11165 Payment to be made from sinking fundPROGRAM OF PROPOSED PUBLIC IMPROVEMENTS BROOKS COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of road No 1 See Map from Quitman to Pavo Length 1510 miles 99000 50 Fed aid 49500 2 Construction of road No 1A See Map from Thornhill to Barwick Length 445 miles 33000 50 Fed aid 16500 3 Construction of Airport 20000 50 Fed aid 25 City aid 5000 4 Construction of road No 2 See Map from Grooverville toward Quitman to SR 38 Length 105 miles 47000 50 Fed aid 10000 10000 3500 5 Construction of building in Quitman to house Federal and State Agencies 18000 50 Fed aid 9000 6 Construction of road No 3 See Map from Morven to Rock Hill Length 615 miles 27000 50 Fed aid 11000 2500 7 Construction of road No 4 See Map from Pavo to Morven Length 1525 miles 93500 50 Fed aid 46750 8 Construction of road No 5 See Map from Oaklawn to Quitman Length 1135 miles 54000 50 Fed aid 22000 Total for Year 66000 15000 10000 12500 11000 76250 NOTE No Federal funds are available at this time for public improvements 50 FpWo1 a i k SrSabfeabVe Prgram ActUal tlL that bemrSuire5dt LT onBOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM BROOKS COUNTY AND THE CITY OF QUITMAN Brooks County schools are technically a county unit system although Quitman which has been an independent system still operates inde pendently except for the purpose of reporting to the state and drawing funds through the County Board of Education by which method they derive special benefits The county system is administered by the County Board of Education through the county school superintendent in co operation with local trustees Each district except two has its own treas urer who handles only the local district maintenance and bond tax and any grants made to them by the county board The county school super intendent serves as the treasurer for the two districts which do not have their own treasurers By agreement Quitman serves a substantial number of rural pupils and it is believed that Quitman should become a county high school in order that it might serve a much greater territory There are seven schools outside of Quitman for white pupils Three of these schools oper ate senior departments and four have elementary departments only Recently the high school department of Barney has been transferred to Morven and plans have been discussed for transferring the Dixie high department to Quitman These consolidations should result in more efficient schools at a considerable reduction in operation expenses There are fortyone schools for colored pupils Three of these have a fouryear high school department twentyeight are of the oneteacher type five are twoteacher schools and three are threeteacher schools During the past several years the county board has built several comfort able inexpensive buildings yet a major portion of the negro buildings are delapidated and inadequate for satisfactory operations The board is interested in improving these conditions if and when funds are avail able The county board owns and operates twentyfive buses of which twentythree are used for transporting white pupils and two for negroes The county owes approximately 40000 and there are no funds on hand for building purposes Outstanding bonded indebtedness is as follows Barney district 7500 due in 1952 Barwick 27000 due in 1963 Morven 21000 due in 1965 Dixie 14500 due in 1956 South side 9500 due in 1963 The following table shows the trend of past and future anticipated income and expenditureAVERAGE ANNUAL INCOME AND EXPENDITURES Average Annual Expenditure 19401944 Operation and Capital147192 Average Annual Income 19401944 Federal and State131766 County 10563 Other 591 Total 142920 Total 147192 ANTICIPATED ANNUAL INCOME AND EXPENDITURE Anticipated Annual Expenditure 19451949 Operation 180108 Anticipated Annual Income 19451949 Federal and State161270 County 10700 Other 1500 Total 173470 Total 180108 The above table indicates that there will be an annual deficit of 6638 The following table of proposed improvements listed in suggested priority order indicates that 72000 will be needed to match Federal funds which have been assumed in preparing this program Substantial revenue can be raised toward offsetting this deficit and for building purposes by increasing tax levies as provided by the new constitution and by issuing additional bonds DESCRIPTION TOTAL COST COUNTY BOARD PARTICIPATION 1 Construction of a vocational building includ ing one classroom canning plant shop rooms office and toilets at Barwick 2 Construction of a physical education building at Barwick 3 Construction of three classrooms and cafe teria at Barwick High School to provide for future consolidation of Pavo and Barwick High School 4 Construction of a cafeteria and two class rooms at Morven 5 Construction of one classroom and cafeteria at East Side 6 Construction of twelve oneroom school houses for negroes at locations to be decided 7 Construction of four classrooms at Brooks County Training School 2 Construction of four classrooms and shop at Morven Negro School 9 Construction of a three classroom building at Pine Hill Negro School Barwick 10 Construction of a twoclassroom building at Greenfield Negro School 11 Construction of two owtclassroom buildings for negroes at Mt Zion and Concord 12 Construction and equipment of a canning plant at Southside 25000 50 Fed aid 12500 30000 50 Fed aid 15000 20000 50 Fed aid 10000 8000 50 Fed aid 4000 4000 50 Fed aid 2000 12000 50 Fed aid 6000 8000 50 Fed aid 4000 10000 50 Fed aid 5000 3500 50 Fed aid 1750 2500 50 Fed aid 1250 5000 50 Fed aid 2500 16000 50 Fed aid 8000 10It is proposed that a teachers home be constructed at each of the fol lowing towns Sand Hill South Side Barwick Morven Dixie Barney East Side Brooks County Training School Salem Morven Rosenwald St Phillips Grooverville and BarneyColored The countys share of the cost will estimate approximately 16250 A possible method for financing is through the Federal Housing Authority and finally repaid on a rental basis CITY OF QUITMAN The Quitman schools operate under their charter as an independent system except for the purpose of reporting to the state and drawing funds through the County Board of Education School property is held by the City of Quitman which provides funds for operation and main tenance All improvements made within the past ten years have been financed by loans secured by a special building levy of iy2 mills annu ally on city property It is probable that when the program outlined below is undertaken this method of financing will be followed where the work cannot be financed from current revenue The following program is proposed for the city school system of Quitman DESCRIPTION TOTAL COST CITY OF QUITMAN PARTICIPATION 1 Addition of a physical education building with auditorium and toilets to present negro gram mar school at Quitman 2 Construction and equipment of cafeteria at grammar school Quitman 3 Construction of a vocational building includ ing one classroom office shops and toilets at 50 Fed aid high school Quitman 40000 50 Fed aid 20000 15000 50 Fed aid 7500 50000 25000 11FINANCIAL SUMMARY CITY OF QUITMAN Quitman the county seat of Brooks County is governed by a com mission and city manager The population increased from 4149 in 1930 to 4450 in 1940 The tax rate is I7y2 mills and has been stable at this rate for the past five years The assessed valuation is estimated at 75 of the true value of real and personal property The tax collection record indicates 5 delinquency The ad valorem tax constitutes 24 of the revenue the income from the municipally owned waterworks system and power distribution provide 70 fines approximately 2 and the sale of licenses and permits 4 of the total revenue Outstanding obligations amount to 35000 consisting of 5000 in 5 school bonds which mature in 1949 6000 in 5 paving bonds which mature in 1950 and 24000 in 2 refunding bonds which mature in 1950 There was a cash balance of 6409 and a reserve of 15360 which makes a total of 21769 in current assets as of De cember 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements the city will have avail able 53750 plus 21769 of current assets or a total of 75519 for public improvements over the next six years 12ANTICIPATED FINANCES 19451951 CITY OF QUITMAN ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 2089735 2109735 2129800 2149800 2169800 2189800 2209800 Utilities private corporations 142455 145000 145000 145000 145000 145000 145000 Total assessed value all taxable property 2232190 2254735 2274800 2294800 2314800 2334800 2354800 TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750 RECEIPTS DISBURSEMENTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy b General property tax prior levies and penalties 39000 39500 39800 40200 40500 40900 41250 c Public service water light 117000 117000 117000 117000 117000 117000 117000 d Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 e Licenses and permits 7000 7000 7000 7000 7000 7000 7000 f Miscellaneous 500 500 500 500 500 500 500 Total continuing sources of revenue 166500 167000 167300 167700 168000 168400 168750 TOTAL RECEIPTS 166500 167000 167300 167700 168000 168400 168750 Governmental operating expenses a General Government 7500 7500 7500 7500 7500 7500 7500 b Public safety 20000 20000 20000 20000 20000 20000 20000 c Sanitation and streets 15000 15000 15000 15000 15000 15000 15000 d Health and charities 1500 1500 1500 1500 1500 1500 1500 e Water and lights 80000 80000 80000 80000 80000 80000 80000 f Building and grounds maintenance cemetery parks 5000 5000 5000 5000 5000 5000 5000 g Schools 25000 25000 25000 25000 25000 25000 25000 Total gov operating expenses 154000 154000 154000 154000 154000 154000 154000 Debt Service a Interest 1150 950 750 550 350 150 b Principal retirement funded debt 6000 6000 6000 6000 6000 5000 c Principal retirement floating debt d Payments to sinking funds e Two new sanitary tanks 3000 Total debt service 10150 6950 6750 6550 6350 5150 TOTAL DISBURSEMENTS 164150 160950 160750 160550 160350 159150 154000 Available for capital improvements 2350 6050 6550 7150 7650 9250 14750 14PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF QUITMAN DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Airport 20000 50 Fed aid 25 County aid 5000 2 Extension of water main service lines 15000 50 Fed aid 7500 3 Improvement and extension of Sewerage System 15000 50 Fed aid 7500 4 Improvement of streets including grading curb and gutter and surface treatment 30000 50 Fed aid 5000 5000 5000 4 Construction of City Hall to include Jail and Fire Department 20000 50 Fed aid 10000 6 Construction of Park and Recreation facility 8000 50 Fed aid 4000 7 Construction of Sewerage Treatment Plant and installation of ank 100000 Total for Year 20000 5000 5000 5000 10000 4000 100000 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 15ANTICIPATED FINANCES 19461951 GRADY COUNTY ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 3200000 3215000 3235000 3255000 3275000 3295000 3315000 Less homestead and pers exemption 1390000 1390000 1390000 1390000 1390000 1390000 1390000 Total 1810000 1825000 1845000 1865000 1885000 1905000 1925000 Utilities private corporations 330000 330000 330000 330000 330000 330000 330000 Total assessed value all taxable property 2140000 2155000 2175000 2195000 2215000 2235000 2255000 TAX RATE per 1000 2000 2000 2000 2000 2000 2000 2000 RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 42800 43100 43500 43900 44300 44700 45100 b General property tax prior levies and penalties c Public service water light etc d Fines and forfeitures e Licenses and permits 300 300 300 300 300 300 300 f State gasoline tax 45756 45756 45756 45756 45756 45756 45756 Total continuing sources of revenue 88856 89156 89556 89956 90356 90756 91156 TOTAL RECEIPTS 88856 89156 89556 89956 90356 90756 91156 DISBURSEMENTS Governmental operating expenses a General government 17000 17000 17000 17000 17000 17000 17000 b Public safety 10000 10000 10000 10000 10000 10000 10000 c Roads bridges and streets 30000 30000 30000 30000 30000 30000 30000 d Health and charities 10000 10000 10000 10000 10000 10000 10000 Total governmental operating expenses 67000 67000 67000 67000 67000 67000 67000 Debt Service a Interest 4200 4140 3640 3140 2550 2550 2550 b Principal retirement funded debt 2000 10000 10000 13000 Total debt service 6200 14140 13640 16140 2550 2550 2550 TOTAL DISBURSEMENTS 73200 81140 80640 83140 69550 69550 69550 Available for capital improvements 15656 8016 8916 6816 20806 21206 21606 18PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS GRADY COUNTY FISCAL YEAR ENDING DESCRIPTION TOTAL COST 53147 53148 53149 53150 53151 53152 LATER 1 Construction of a County Jail 60000 50 Fed aid 30000 2 Construction of road No 1 See Map from Florida line north toward Cairo Length 970 miles 80000 50 Fed aid 40000 3 Construction of road No 2 See Map from SR 93 north of Cairo to Thomas County line including 145 miles to SR 84 Length 92 miles 55000 50 Fed aid 24000 3500 4 Construction of road No 3 See Map from Pine Park to SR 38 Length 135 miles 6500 50 Fed aid 3250 5 Construction of road No 4 See Map from Harrells Still east to SR 112 Length 83 miles 54000 50 Fed aid 9000 18250 6 Construction of road No 5 See Map from SR 113 at Pine Level Church east to SR 111 near Akridge Length 575 miles 30000 50 Fed aid 3000 12000 7 Construction of a Health Center at Cairo 7500 50 Fed aid 3250 8 Construction of Airport 18000 50 Fed aid 5000 4000 Total for Year 70000 24000 6750 9000 21250 20250 4000 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 19FINANCIAL SUMMARY CITY OF CAIRO Cairo the county seat of Grady County is governed by a mayor and council The population increased from 3169 in 1930 to 4653 in 1940 The tax rate is 16 mills and has been stable at this rate for the past 5 years However it is anticipated that the tax rate will be reduced to 12 mills in 1946 The assessed valuation is estimated at 50 of the true value of real and personal property There is to be a revision of the tax digest and a substantial increase in valuations is expected The tax collection record indicates 5 delinquency The ad valorem tax constitutes 22 of the revenue and the income from the municipally owned waterworks system provides 66 of the total revenue Outstanding obligations amount to 72199 consisting of 6000 of 5 sewerage bonds which mature in 1946 12000 in 5 paving bonds which mature in 1948 and 29000 of 4 disposal plant bonds which mature in 1959 There was a cash balance of 18921 and a reserve of 17500 which makes a total of 36421 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with an increase in property assessments due to revision of tax digest the city will have available 255713 plus 36421 of current assets less 12000 for equip ment purchases or a total of 280134 for public improvements over the next six years 22FINANCIAL STATEMENT 19401944 CITY OF CAIRO ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 Total assessed value all taxable property 1316442 1357675 1312325 1426786 1451384 TAX RATE per 1000 1600 1600 1600 1600 1600 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 123141 123142 123143 123144 Cash beginning of fiscal year 2323 8961 2869 7343 24968 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 21063 21723 22597 22775 15894 b General property taxprior levies and penalties 586 292 490 569 10936 c Public service water light etc 72749 76913 71344 76829 89865 d Fines and forfeitures 2188 2629 2747 2592 2827 e Licenses and permits 11870 11852 10344 8248 9895 f State gasoline tax g Miscellaneous 909 1540 1133 1682 87 Total continuing sources of revenue 109365 114949 108655 112695 129504 TOTAL RECEIPTS 109365 114949 108655 112695 129504 Cash plus total receipts 111688 123910 111524 120038 154472 DISBURSEMENTS Governmental operating expenses a General government 5792 5742 5872 6251 7836 a Public safety 11617 12041 15487 13686 14945 c Roads bridges and streets 14620 19702 20082 16318 20375 d Health and charities 11118 12753 12354 13111 15919 e Water and Lights 55081 51651 45632 42491 45449 f Miscellaneous 13 Total governmental operating expenses 98229 101889 99427 91870 104524 Capital and emergency expenses a Purchase Government Bonds 13500 b School equipment 839 c Library 660 Total capital and emergency expenditures 14999 Debt Service a Interest 4558 4754 3200 3400 b Principalfunded debt 7000 c Principalfloating debt 5628 d Payments to sinking funds 14594 Total debt service 4499 19152 4754 3200 16028 TOTAL DISBURSEMENTS 102728 121041 104181 95070 135551 Cash end of fiscal year 8960 2869 7343 24968 18921 23FINANCIAL SUMMARY THOMAS COUNTY Thomas County is governed by an eightman board of county com missioners The ad valorem tax rate is 5 mills state 18 mills for county purposes and 5 mills for countywide schools The tax levy for the past three years has been 16 mills for county purposes plus 2 mills for debt serviceThe assessed valuation is estimated at 50 of the true value of real and personal property The tax collection record indicates 3 delinquency The home stead and personal exemption is approximately 26 of the assessed values The ad valorem tax furnishes 74 of the revenue and the gaso line tax approximately 22 of the total revenue The sale of produce and stock raised on the county farm furnishes some revenue Outstanding obligations amount to 181785 consisting of 1785 in warrants and jury scrip and 180000 of 5 road bonds which will be retired in 1948 There was a reserve of 155241 in highway certificates and bonds and a cash balance of 172359 or a total of 327600 in cur rent assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming some increase in assessments for normal growth the county will have available 334 065 plus 327600 of current assets or a total of 661665 for public im provements over the next six years 26FINANCIAL STATEMENT 19401944 THOMAS COUNTY ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 Real and personal property 9698383 9872305 10196689 10738881 10992042 Less homestead and personal exemption 2518787 2613983 2655080 2763738 2841110 Total 7179596 7258322 7541609 7975143 8150932 Utilities private corporations 1236803 1252729 1279277 1405884 1425348 Total assessed value all taxable property 8416399 8511051 8820886 9381027 9576280 TAX RATE per 1000 1500 1800 1800 1800 1800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 123141 123142 123143 123144 Cash beginning of fiscal year 101230 32730 26261 117679 193066 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 146458 175479 172584 182109 187552 b General property taxprior levies and penalties c Public service ater light etc d Fines and forfeitures 2060 3040 1950 3536 3196 e Licenses and permits 705 465 140 50 115 f State gasoline tax 45917 50824 57861 55149 54845 g Miscellaneous 3025 5575 2700 3708 2356 Total continuing sources of revenue 198165 235383 235235 244552 248064 Nonrecurring receipts including borrowings a Borrowings 7100 23293 b Produce sales county farm 11132 39590 32629 47919 27685 c Highway Certificates 25789 6271 d Miscellaneous 7067 Total nonrecurring receipts 44021 45861 55922 47919 34752 TOTAL RECEIPTS 242186 281244 291157 292471 282816 Cash plus total receipts 343416 313974 317418 410150 475882 DISBURSEMENTS Governmental operating expenses a General government including officials 24394 26114 23669 19552 31183 b Public safety 16310 17750 13708 14702 14993 c Roads bridges and streets 124622 110925 94441 82868 75662 d Health and charities 32066 33517 30393 29753 30477 e Miscellaneous 9653 14561 11443 10673 1896 Total governmental operating expenses 207045 202867 173654 157548 154211 Capital and emergency expenses a Hospital 11215 25000 b Bldgs and equipment 25751 10318 c Investments and bonds etc 25000 25038 7000 d Miscellaneous 18404 Total capital and emergency expenditures 50751 35356 11215 32000 18404 Debt Service a Interest Bonds and Warrants 20134 21490 14870 14945 9536 b Principalfunded debt 19000 28000 c Principalfloating debt 13756 12591 121372 d Payments to sinking funds Total debt service 52890 49490 14870 27536 130908 TOTAL DISBURSEMENTS 310686 287713 199739 217084 303523 Cash end of fiscal year 32730 26261 117679 193066 172359 27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTSTHOMAS COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of road No 1 See Map from Ochlochnee south to S R 38 Length 715 miles 42000 50 Fed aid 21000 2 Construction of road No 2 See Map from Meigs east to Colquitt County line Length 395 miles 43000 50 Fed aid 21500 3 Construction of County Jail 100000 50 Fed aid 50000 4 Construction of Health Clinic at Thomasville 50000 50 Fed aid 25000 5 Construction of road No 3 See Map from Boston north to SR 122 Length 87 miles 38500 50 Fed aid 19250 6 Construction of road No 4 See Map from SR 122 north to SR 188 2 miles east of Coolidge Length 665 miles 40000 50 Fed aid 20000 7 Construction of road No 5 See Map from SR 122 north of Metcalf to SR 35 Length 550 miles 27000 50 Fed aid 13500 8 Construction of additional roads to be selected 80000 50 Fed aid 40000 Total for Year 42500 75000 19250 20000 13500 40000 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 29BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM THOMAS COUNTY There is a dual type school system in Thomas County Thomasville being an independent city system is administered by the City Board of Education through the City School Superintendent The Thomas County schools are administered by the County Board of Education through the County School Superintendent in cooperation with the local Boards of Trustees The County School Superintendent handles all state and countywide school funds while the trustees have their own treasurers who handle all the district bond tax The present trend is for the County School Superintendent to act as treasurer for the local districts The county levies a 5mill countywide tax and each district levies a 5mill district tax for operation purposes Beginning with 19451946 term the district tax was discontinued and a 10mill countywide tax is being levied which will produce approximately 20000 to replace the loss from the district tax The county board operates five senior rural high schools one junior high school and one strictly elementary school for white pupils In addi tion by contract the county board sends 400 pupils to the city schools of Thomasville There are twentynine negro schools in the county six of which are tenth grade schools and twentythree elementary schools It seems fea sible to consolidate several of the negro schools and the county board will consider this when conditions permit By consolidation at least seven of the twentynine schools could be eliminated The county operates thirtysix school buses of which thirtytwo are publicly owned three are jointly owned and one is privately owned On June 30 1944 there was a cash balance of 15000 which is to be used for building purposes There is a total of 69000 of bonded indebtedness consisting of 12000 for the Boston District with maturity date in 1956 26000 for the Coolidge District with maturity date in 1969 2000 for the Meigs District with maturity date in 1946 8000 for the Patten District with maturity date in 1961 and 21000 for the Pavo District with maturity date in 1965 According to the total assessed valuation subject to bonds it appears that the county board of education could issue bonds by a countywide election in the amount of 450000 Should the county board desire to assume the payment of the outstanding school district bonds they would be able to do so and then issue 381000 additional bonds for building purposes Should the maximum amount be issued as serial type 20year bonds at a 2 interest rate a 5mill tax levy would be sufficient to pay 30the interest and retire the bonds within 20 years This would relieve the local districts from the tax now paid for bond purposes The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income Average Annual Expenditure 19401944 19401944 Federal and State152527 Operation and Capital167952 County 23833 Other Sale of Property Donations etc 698 Total 177058 Total 167952 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income Anticipated Anunal Expenditure 19451949 19451949 Federal and State193272 Operation and Capital224524 County 26000 Other Sale of Property Donations etc 500 Total 219772 Total 224524 The above table indicates an annual deficit of 4752 Unless ex penses are reduced it will be necessary to offset this deficit by using some of the cash on hand which is now earmarked for building purposes or by increasing the countywide tax rate as permitted under the new con stitution From the following schedule of proposed improvements listed in sug gested priority order it is apparent that 183500 will be needed to match Federal funds which have been assumed for the building program A countywide bond issue as described above appears to be the most practical way to raise the needed amount DESCRIPTION Construction of a new elementary high school including fourteen classrooms labora tories library office toilets home economics department auditorium and physical educa tion department to accommodate 400 children Meigs Remodel Ochlocknee School adding four classrooms and lunchroom as separate build ing or convert auditorium into classrooms and build new auditorium Installation of sanitary system including flush toilets in Pavo High School Construction of main building including four teen classrooms auditorium library and of fice at Boston colored school Construction of gymnasium at Coolidge Construction of lunchroom and canning plant at Coolidge Construction of gymnasium or physical edu cation building at Boston Construction of lunchroom added to the voca tional building at Boston Construction of vocational building shop canning plant classroom office toilets at Pavo Construction of central garage for repair of county school buses Installation of central heating system in Pavo High School Installation of central heating system in Bos ton High School Installation of central heating system at Och locknee High School 2 10 11 12 13 14 Addition of four classrooms to present Ne gro school at Ochlocknee TOTAL COUNTY BOARD COST PARTICIPATION 120000 60000 50 Fed aid 60000 30000 50 Fed aid 4000 2000 50 Fed aid 50000 25000 50 Fed aid 30000 15000 50 Fed aid 12000 6000 50 Fed aid 30000 15000 50 Fed aid 6000 3000 50 Fed aid 18000 9000 50 Fed aid 5000 2500 50 Fed aid 10000 5000 50 Fed aid 8000 4000 50 Fed aid 10000 5000 50 Fed aid 4000 2000 50 Fed aid 31FINANCIAL SUMMARY CITY OF MEIGS Meigs located in the northwestern part of Thomas County is governed by a mayor and council The population decreased from 1000 in 1930 to 927 in 1940 The tax rate is 20 mills in 1945 and was 15 mills for the six years prior to 1945 The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 10 delinquency The ad valorem tax constitutes 45 of the revenue the income from the municipally owned waterworks system provides 29 and the rev enue from licenses constitutes 16 of the total revenue Additional revenue is derived from fines and miscellaneous items Outstanding obligations amount to 8000 consisting of 4000 of 5 water bonds with maturity date in 1948 and 4000 of 6 water bonds with maturity date in 1951 There was a cash balance of 2632 and a reserve of 1000 in war bonds which makes a total of 3632 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 22220 plus 3632 of current assets or a total of 25852 for public improvements over the next six years ASSESSED PROPERTY VALUES Fiscal Year 1939 1940 1941 1942 1943 1944 Tax Rate 1500 1500 1500 1500 1500 1500 Net Property Values 331381 325656 318431 319250 315469 313051 FINANCIAL STATEMENT Fiscal Year Ending 123139 123140 123141 123142 123143 123144 Cash beginning fiscal year 1947 3165 1080 773 3063 3855 Total Receipts 9932 14532 13120 12105 11611 13282 Total Disbursements 8714 16617 13427 9815 10819 14505 Cash end fiscal year 3165 1080 773 3063 3855 2632 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Tax Rate 2000 2000 2000 2000 2000 2000 2000 Net Property Values 317356 352900 387445 422000 456500 456500 456500 ANTICIPATED FINANCES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Total Receipts 12650 13360 14050 14750 15450 15450 15450 Total Disbursements 11340 12290 11180 12130 10020 11020 10960 Available for Public Improvements 1310 1070 2870 2620 5430 4430 4490 32PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MEIGS DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Pavement of Johnson and Marshall streets and sidewalks 14000 50 Fed aid 1600 1000 2 Construction of swimming pool 38000 50 Fed aid 19000 3 Extension of sewerage system 6000 50 Fed aid 3000 4 Pavement of streets 10000 50 Fed aid 5000 Total for Year 25000 1000 3000 5000 Issue 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 33FINANCIAL SUMMARY CITY OF THOMASVILLE Thomasville the county seat of Thomas County is governed by a mayor and council The population increased from 11732 in 1930 to 12683 in 1940 The tax rate is 17 mills From 1939 through 1943 the tax rate was 20 mills The assessed valuation is estimated at 55 of the true value of real and personal property The tax collection record indicates 21 delinquency The ad valo rem tax constitutes 13 of the revenue and the income from the munic ipally owned waterworks system provides 65 of the total revenue Outstanding obligations amount to 228000 consisting of 23000 of 4y2 street paving bonds 18000 of 4 light plant bonds with maturity dates in 1947 80000 of 41 school bonds maturing in 1954 and 107000 of 2l municipal building bonds maturing in 1958 There was a cash balance of 4373 and a reserve of 157627 which makes a total of 162000 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming normal growth in property assessments the city will have available 899804 plus 162000 of current assets or a total of 162000 for public im provements over the next six years 34FINANCIAL STATEMENT 19391944 CITY OF THOMASVILLE ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 5923305 6095480 6217085 6292730 6193230 7640855 Less homestead and personal exemption Total 5923305 6095480 6217085 6292730 6193230 7640855 Utilities private corporations 388717 374682 379004 387571 451980 458839 Total essessed value all taxable property 6312022 6470162 6596089 6680301 6645210 8099694 TAX RATE per 1000 2000 2000 2000 2000 2000 1700 RECEIPTS AND DISBURSEMENTS Fiscal year ending Cash beginning of fiscal year 123139 1861 123140 4631 123141 805 123142 4787 123143 46923 123144 74365 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 102761 105711 114227 118332 122540 127746 b General prop taxprior levies and penalties 36880 20562 20347 26087 15486 6434 c Public service water light etc 247271 254896 270587 277206 327025 398963 d Fines and forfeitures 6065 6528 4683 4698 8452 11940 e Licenses and permits 25047 23949 23935 23148 24842 25960 f State gasoline tax g Miscellaneous refunds and sales 3545 5753 2117 4057 7458 3248 Total continuing sources of revenue 421569 417399 435896 453528 505803 574299 Nonrecurring receipts including borrowings a Transferred from Sinking Fund for Bond retirement 40207 b Transferred from Reserve Funds 23974 c Loans 36500 25000 44000 22000 110000 d Paving deposits 3794 e U S grantsewer project 166703 Total nonrecurring receipts 36500 25000 44000 22000 344678 TOTAL RECEIPTS 458069 442399 479896 475528 505803 918977 Cash plus total receipts 459930 447030 480701 480315 552726 993342 DISBURSEMENTS Governmental operating expenses a General government 18895 22801 21002 16259 18251 19556 b Public safety 36165 38155 43235 44747 52597 51858 c Roads bridges and streets 16208 17794 18161 17135 23463 38845 d Health and charities 21257 22504 27494 27158 31378 30683 e Schools 52185 43113 45979 49101 47898 54336 f Water and light 211884 206045 223501 194931 255443 287984 Total governmental operating expenses 356594 350412 379372 349331 399030 483262 Capital and emergency expenses a Equipment 1250 b Hospital 11000 31729 c Board of Education 5000 d AirportState Patrol 3000 10356 725 6777 e Sewer project 371728 Total capital and emergency expenditures 3000 10356 725 17777 36729 372978 Debt Service a Interest 1255 1157 617 384 9986 b Principalfunded debt 30500 c Principalfloating debt 35500 37000 44000 22000 40000 d Payments to sinking funds 58950 47300 51200 43900 42602 52243 Total debt service 95705 85457 95817 66284 42602 132729 TOTAL DISBURSEMENTS 455299 446225 475914 433392 478361 988969 Cash end of fiscal year 4631 805 4787 46923 74365 4373 35ANTICIPATED FINANCES 19451951 CITY OF THOMASVILLE ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 7870000 7980000 8090000 8200000 8310000 8420000 8520000 Less homestead and pers exemption Total 7870000 7980000 8090000 8200000 8310000 8420000 8520000 Utilities private corporations 477000 480000 480000 480000 480000 480000 480000 Total assessed value all taxable property 8347000 8460000 8570000 8680000 8790000 8900000 9000000 TAX RATE per 1000 1700 1900 1900 1900 1900 1900 1900 RECEIPTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property taxcurrent prior levies and penalties 141900 160740 162830 164920 167010 169100 171000 b Public service water light etc 400000 400000 410000 410000 410000 410000 410000 c Fines and forfeitures 15000 12000 12000 12000 1 12000 12000 12000 d Licenses and permits 35000 35000 37000 37000 37000 37000 37000 e Miscellaneous 3000 3000 3000 3000 3000 3000 3000 Total continuing sources of revenue 594900 610740 624830 626920 629010 631100 633000 TOTAL RECEIPTS 594900 610740 624830 626920 629010 631100 633000 DISBURSEMENTS Governmental operating expenses a General Government 20000 21000 21000 21000 21000 21000 21000 b Public safety 52000 52000 52000 52000 52000 52000 52000 c Roads bridges and streets 20000 20000 20000 20000 20000 20000 20000 d Health and charities 30000 31000 31000 31000 31000 31000 31000 e Schools 50000 50000 50000 50000 50000 50000 50000 f Water and lights 290000 290000 300000 300000 300000 300000 300000 Total governmental operating expenses 462000 464000 474000 474000 474000 474000 474000 Debt Service a Interest 8120 7220 6545 5600 5200 4725 4250 b Principal retirement funded debt 20000 15000 21000 12000 15000 15000 15000 Total debt service 28120 22220 27545 17600 20200 19725 19250 TOTAL DISBURSEMENTS 490120 486220 501545 491600 494200 493725 493250 Available for capital improvements 104780 124520 123285 135320 134810 137375 139750 36PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF THOMASVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Improvement of water and light plant 1350000 50 Fed aid 175000 2 Improvement of City Hall 3000 50 Fed aid 1500 3 Extension of water service lines 50000 50 Fed aid 25000 4 Extension of sewer lines 50000 50 Fed aid 25000 5 Construction of Recreation Center 150000 50 Fed aid 75000 6 Construction of swimming pool 20000 50 Fed aid 10000 7 Pavement of streets 300000 50 Fed aid 33 13 Prop Owners 25000 25000 8 Installation of Sanitary Digester for disposal plant 8000 50 Fed aid 4000 9 Improvement of streets 120000 50 Fed aid 33 13 Prop Owners 10000 10000 Total for Year 226500 110000 25000 4000 10000 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 ilBOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM CITY OF THOMASVILLE The Thomasville School System is an independent system admin istered by the City Board of Education through the city school super intendent The city board cooperates with the county board of educa tion and by contract admits several hundred rural pupils who find Thomasville more convenient than the rural schools The city furnishes 50y2 of the operation expenses by means of a city tax All buildings have been provided by the city Additional build ings are necessary to provide for an adequate program The present school facilities are taxed to capacity The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income Average Annual Expenditure 19401944 19401944 Federal and State 42217 Operation and Capital 101492 City 50065 Other 11683 Total 103965 Total 101492 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Expenditure 19451949 Operation and Capital148032 Anticipated Annual Income 19451949 Federal and State54585 City 59862 Other 11400 Total 125847 Total 148032 The above table of estimated income and expenditure reveals an anticipated annual deficit of 22185 For the school terms 19451946 Lanham funds are anticipated to meet the deficit Thereafter an addi tional 3mills tax will be added to the Thomasville city tax rate which will produce about 24000 per year additional funds From the following table of proposed improvements listed in sug gested priority order it is apparent that 82000 will be needed to match Federal funds which have been assumed in preparing this program A city bond issue is the most practical way to raise the needed funds DESCRIPTION 1 Construction of an elementary school building including ten classrooms laboratories audi torium offices and toilets to accommodate 225 pupils on the South Side 2 Construction of a physical education building complete with swimming pool for elementary high school 3 Construction of a vocationalgricultural build ing including two classrooms two shop rooms office showers toilets at present high school 4 Construction of a lunchroom at colored school 5 Construction of a negro elementary school building to include eight classrooms office and toilets on East Side 6 Construction of a building and installation of water toilets at Normal Park Negro School TOTAL COST COUNTY BOARD PARTICIPATION 60000 50 Fed aid 30000 50000 50 Fed aid 25000 18000 50 Fed aid 9000 8000 50 Fed aid 25000 50 Fed aid 4000 12500 3000 50 Fed aid 1500 38MITCHELL ROAD MAP GRADY THOMAS a BROOKS COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA DECEMBER 1945 SCALE IN MILES CULTulLSMIOLl Hit CONTROL 0 villXM Mioecs mot smm ittollI nffl IM IHESS IMIHOUSTHiil STHtOLl i UltCELLAMEOUt JTSuf 4 I IICELLtOUS ITMDOlS MAO tririH deii o zzr 123 ETCINDICATE ROAD PRIORITIES Vjhc n no J PUBLIC IMPROVEMENTS FOR CHEROKEE DAWSON FORSYTH COUNTIES PICKENS PUBLIC WORKS STUDY NO 8 jiiHERAl LIBRA PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JANUARY 1946A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR CHEROKEE DAWSON FORSYTH PICKENS COUNTIES INCLUDING THE TOWNS OF BALL GROUND CANTON GUMMING WOODSTOCK PUBLIC WORKS STUDY NO 8 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES JANUARY 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 Cherokee County J H Bagwell Commissioner Canton Mrs Ida G Sieg Clerk Canton Dawson County Weldon Ivey Chairman Gainesville A T Moore Cumming E L Garmon Dawsonville Len Taylor Clerk Daw sonville Forsyth County E D Dover Chairman Cumming G W Phillips Cumming Ben Wofford Cumming Mrs Mildred Fowler Clerk Cumming Pickens County Grady Jones Commissioner Jasper COUNTY SCHOOL OFFICIALS Cherokee County Eugene Owen Superintendent Canton Gilbert Reebes Dr R M Moore Waleska Howell Brooke Route 1 Can ton Carl W Groover Ball Ground E M Latham Route 1 Canton Dawson County Mrs G D Castleberry Superintendent Dawson ville Arthur J Nix Route 10 Gainesville Hunt Crane Johntown J B Hulsey Dawsonville M R Pirkle Dougherty R S Ellenburg Forsyth County A R Housley Superintendent Cumming E A Bramblett Route 2 Cumming R R Bagwell Route 1 Alpharetta Dr W E Lipscomb Cumming J M Boiling Route 5 Cumming A C Smith Route 3 Cumming Pickens County T W Holley Superintendent Jasper T E Johnson Talking Rock W E Evans Route 2 Jasper J O Champion Tate W A Hamrick Route 2 Talking Rock Will Richards Jasper CITY OFFICIALS Ball Ground R M Thompson Mayor City Council J H Cook A J Lovelady Jr E C Grogan C I Ingram C W Groover Clerk Canton Louis Jones Jr Mayor City Council A L Free W H Hudson J A Baskin Paul Boring Charles L Johnston H L Buffiington O E Morgan Clerk Cumming Roy P Otwell Mayor City Council M P Holbrook A C Kennemore Dr Marcus Mashburn George L Merritt B L Redd Clerk Woodstock Smith Johnston Mayor City Council W A Hill A F Poore Hansel Priest C C Wheeler L A Dean ClerkCONTENTS I INTRODUCTION 4 II CHEROKEE COUNTY 1 Financial Summary 5 Financial Statement 6 Anticipated Finances 7 Program of Proposed Improvements 8 2 Board of Education 9 3 Financial SummaryCity of Ball Ground 11 Program of Proposed ImprovementsCity of Ball Ground 12 4 Financial SummaryCity of Canton 13 Program of Proposed ImprovementsCity of Canton 14 5 Financial SummaryCity of Woodstock 15 Program of Proposed ImprovementsCity of Woodstock 16 III DAWSON COUNTY 1 Financial Summary 17 Financial Statement 18 Anticipated Finances 19 Program of Proposed Improvements 20 2 Board of Education 21 IV FORSYTH COUNTY 1 Financial Summary 23 Financial Statement 24 Anticipated Finances 25 Program of Proposed Improvements 26 2 Board of Education 27 3 Financial SummaryCity of Cumming 29 Program of Proposed ImprovementsCity of Cumming 30 V PICKENS COUNTY 1 Financial Summary 31 Financial Statement 32 Anticipated Finances 33 Program of Proposed Improvements 34 2 Board of Education 35 VI MAPCHEROKEE DAWSON FORSYTH AND PICKENS COUNTIES 36INTRODUCTION Cherokee Dawson Forsyth and Pickens Counties are located in the northern part of the state The climate is generally favorable through out the year According to the Federal census for Georgia the population of these counties has been comparatively stable since 1920 The 1940 census shows that the population for Cherokee County was 20126 Dawson County 4479 Forsyth County 11322 and Pickens County 9136 The major income for the inhabitants of these counties is from agri culture and poultry the latter having taken precedence over all agricul tural activities in the past few years There are only a few small indus tries such as marble mills textile mills sawmills and cotton gins scat tered throughout Cherokee Forsyth and Pickens Counties Dawson County has no industries and its citizens depend entirely on poultry raising agriculture and timber products for their support Should poultry raising become less profitable it would be desirable to have other means of income and for this reason it may be advisable for these counties to expand their small industries and create new industries in the more densely populated areas In preparing this sixyear program of public works 50 Federal aid has been assumed to supplement local participation The schedules have been prepared with the idea of developing first those projects which are most urgently needed It is expected that circumstances will occur which may alter the priority of needs in the respective counties and towns For this reason the program should be revised annually and should be extended to maintain a constant sixyear period The program is flexible and can be put into effect over a shorter or a longer period of time depending on economic and local conditions The program of public works has been prepared for these counties through the combined efforts of the county and city officials and various Federal and State agencies including the State Highway Department the State Department of Education through its Education Panel and the State Department of Public Health working in cooperation with the Public Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY CHEROKEE COUNTY Cherokee County is governed by a oneman board of county com missioners The ad valorem tax rate is 5 mills state 18 mills county and 10 mills for countywide schools The assessed valuation is esti mated at 30 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 1 delinquency in current years The homestead and personal exemption approximates 29 of the assessed values The ad valorem tax furnishes 69 of the revenue and the gasoline tax approximates 27 of the total revenue Outstanding obligations amount to 65000 consisting of 4lf courthouse and jail bonds which at the present rate will be retired in 1957 There was a reserve of 10000 and a cash balance of 82341 or a total of 92341 in current assets as of December 31 1944 Based on comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that prop erty assessments will be increased to 60 within the next six years the county will have available 349762 plus 92341 of current assets or a total of 442103 for public improvements over the next six yearsFINANCIAL STATEMENT 19391944 CHEROKEE COUNTY ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 4447750 4268485 4317940 4286100 4201240 4415830 Less homestead and personal exemption 1079230 1148945 1190960 1252800 1326060 1479390 Total 3368520 3119540 3126980 3033300 2875180 2936440 Utilities private corporations 831966 820953 828430 843120 857044 862871 Total assessed value all taxable property 4200486 3940493 3955410 3876420 3832224 3799311 TAX RATE per 1000 1800 1800 1800 1800 RECEIPTS AND DISBURSEMENTS Fiscal year ending Cash beginning of fiscal year 123139 29913 123140 24040 123141 123142 16966 17017 46415 RECEIPTS DISBURSEMENTS 123143 123144 67695 Continuing sources of revenue a General property taxcurrent levy 30381 28162 48188 86189 59337 63965 b Gen property taxprior levies and penalties 17832 16688 16393 18299 12447 c Public service water light etc d Fines and forfeitures 1078 2189 2718 2869 2789 3439 e Licenses and permits f State gasoline tax 16847 17957 29075 27869 32639 34832 g Miscellaneous 608 1326 1286 2493 427 1550 Total continuing sources of revenue 66746 66322 97660 119420 113491 116233 Nonrecurring receipts including borrowings a Highway certificates 48256 49474 1544 b Highway projects 18038 2294 5712 c Sale of equipmentrentals 2005 6635 21522 1599 d Bonds matured 15000 e Miscellaneous 2756 1100 Total nonrecurring receipts 71055 51768 7256 6635 22622 16599 TOTAL RECEIPTS 137801 118090 104916 126055 136113 132832 Cash plus total receipts 167714 142130 121882 143072 182528 200527 Governmental operating expenses a General government 21062 19247 23928 27623 21022 23177 b Public safety 1983 1695 2485 1300 2576 1763 c Roads bridges and streets 91131 85753 46941 50398 48943 56385 d Health and charities 9196 6540 6552 4842 5535 7014 e Timber protection 2000 2000 2221 2000 2000 2000 Total governmental operating expenses 125372 115235 82127 86163 80076 90339 Capital and emergency expenses a New equipment 13318 2063 5953 6832 b U S Bonds 20015 13000 c Miscellaneous 3757 880 Total capital and emer expenditures 3757 880 13318 2063 25968 19832 Debt Service a Interest 4545 4049 4420 3431 3789 3015 b Principalfunded debt 10000 5000 5000 5000 5000 5000 Total debt service 14545 9049 9420 8431 8789 8015 TOTAL DISBURSEMENTS 143674 125164 104865 96657 114833 118186 Cash end of fiscal year 24040 16966 17017 46415 67695 82341 ANTICIPATED FINANCES 19451951 CHEROKEE COUNTY ASSESSED VALUES 1945 1946 1947 1948 1949 1950 1951 Real and personal property 4563895 5200000 6000000 6700000 7500000 8200000 9000000 Less homestead and pers exemption 1602310 1700000 1700000 1700000 1700000 1700000 1700000 Total 2961585 3500000 4300000 5000000 5800000 6500000 7300000 Utilities private corporations 870960 900000 900000 900000 900000 900000 900000 Total assessed value all taxable property 3832545 4400000 5200000 5900000 6700000 7400000 8200000 TAX RATE per 1000 1800 1800 1800 1800 1800 1800 1800 RECEIPTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General property tax current levy 69000 79000 93000 106000 120000 133000 147000 b General property tax prior levies and penalties c Public service water light etc d Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 e Licenses and permits 1 f State gasoline tax 40216 40216 40216 40216 40216 40216 40216 g Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 113216 123216 137216 150216 164216 177216 191216 TOTAL RECEIPTS 113216 123216 137216 150216 164216 177216 191216 DISBURSEMENTS Governmental operating expenses a General government 24000 24000 24000 1 24000 24000 24000 24000 b Public safety 2000 2000 2000 I 2000 2000 2000 2000 c Roads bridges and streets 55000 55000 55000 55000 55000 55000 55000 d Health and charities 7000 7000 7000 7000 7000 7000 7000 e Timber protection 3000 3000 3000 3000 3000 3000 3000 f New equipment 20000 1 Total governmental operating expenses 111000 91000 91000 91000 91000 91000 91000 Debt Service a Interest 2925 2700 2475 2250 2025 1800 1575 b Principal retirement funded debt 5000 5000 5000 5000 5000 5000 5000 Total debt service 7925 7700 7475 7250 7025 6800 6575 TOTAL DISBURSEMENTS 118925 98700 98475 98250 98025 97800 97575 Available for capital improvements 5709 24516 38741 51966 66191 79416 93641 PROGRAM OF PROPOSED PUBLIC IMROVEMENTS CHEROKEE COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of State Patrol building 5500 5500 2 Construction of road No 1 see map from Andersonville via Hickory Flat to CarmichaeFs Length 960 miles 32000 50 Federal Aid 16000 3 Construction of road No 1a see map from intersection with SR 20 southeast of Waleska extending northeast to Pickens county line Length 735 miles 47000 50 Federal Aid 23500 4 Construction of Health Center 20000 50 Federal Aid 10000 5 Construction of Airport 20000 50 Federal Aid 10000 6 Construction of road No 2 see map from Fulton County line via Etowah school and Shilo Church to Pickens County line Length 1745 miles 69000 50 Federal Aid 34500 7 Construction of road No 3 see map from Woodstock east to Fulton County line Length 902 miles 46000 50 Federal Aid 23000 8 Construction of road No 4 see map from SR 156 east to Ball Ground to intersection with SR 5 Length 788 miles 45000 50 Federal Aid 22500 9 Construction of road No 5 see map from Ball Ground east to Creighton Length 701 miles 20000 50 Federal Aid 10000 10 Construction of road No 6 see map from Woodstock west to near Bartow County line and then south t0 Cobb County line Length 940 miles 40000 50 Federal Aid 20000 21500 33500 44500 23000 22500 30000 NOTE No federal funds are available for public improvements 50 federal aid has been assumed in the preparation able VC SIXyear Prram Actual time that will be required to complete program will depend on funds availBOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM CHEROKEE COUNTY Cherokee County has two school systems In addition to the county system Canton has its own independent city system which by contract serves many of the elementary and the majority of the rural senior high school pupils The school officials at Canton decided that no building program was needed at Canton at this time All other schools in the county are administered by the county board of education through the county school superintendent in cooperation with the local boards of trustees Six boards of trustees have their own treasurers who handle local district funds In the future only district bond funds will be handled by local trustees as provided by the new constitution The county board levies a 5 mill countywide tax for operation Six of the thirtyfour districts levy a 5 mill district tax in addition to the tax levied for retirement of bonds After the present school year there will be no more district tax levies The county will increase the countywide tax levy There are thirtyone schools in the county for white pupils Four of these are strictly elementary There are twenty ninegrade schools one elevengrade high school and two senior high schools It is believed that the senior high schools would adequately take care of the eighth and ninth grade pupils Such consolidation would provide a broader program for junior high school pupils There are a few negro pupils in the county and there is one colored high school The county operates twentysix school buses all of which are used for transporting white pupils The system of operation is by contract with private individuals and for several years there has been a rapid rise in the cost of transportation When conditions will permit the board will consider changing to ownership Those districts having bonded indebtedness are Ball Ground which has 2000 due in 1947 and Hickory Flat 900 due in 1951 There was a cash balance of 12055 as of June 30 1944 The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Anual Income 19401944 federal and State118078 Average Anunal Expenditure 19401944 Operation 128448 County 12363 Other M24 Total 131565 Total 128448ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income 19451949 Federal and State147822 County 12037 Other 509 Anticipated Annual Expenditure 19451949 Operation Total 160368 Total 169133 169133 The above table of estimated income and expenditure reveals an anticipated annual deficit of 8765 It will probably be necessary for the local districts to absorb the expenses of plant operation from their district funds in order to avoid this deficit Additional revenue may be obtained by increased taxation as authorized by the new constitution From the following table of proposed improvements listed in sug gested priority order it is apparent that 90500 will be needed to match Federal funds which have been assumed in preparing this program It appears that the most practical way toward raising this sum is through the issuance of bonds DESCRIPTION TOTAL COST 1 Construction of a seventeacher consolidated school of seven classrooms auditorium office toilets library and lunchroom to provide for Burris Sharp Top Plainview and Sandy Plains Canton R P D 3 2 Addition of two classrooms and lunchroom to the Holly Springs School Holly Srings Ga 3 Addition of two classrooms and lunchroom at Oak Grove 4 Construction of a seven classroom consolidated elementary school with auditorium office lunchroom and toilets at Buffington Canton R 1 5 Addition of an auditorium and two classrooms to the Oakdale School Canton R P D 6 Construction of a consolidated elementary school of seven classrooms lunchroom audi torium office toilets and library Waleska 7 Addition of a combination auditorium and physical education building annex to present negro high school Hickory Log County High School Canton 8 Addition of four classrooms to Woodstock school 40000 50 Fed aid 8000 50 Fed aid 12000 50 Fed aid 40000 50 Fed aid 10000 50 Fed aid 40000 50 Fed aid 15000 50 Fed aid 16000 50 Fed aid BOARD OF EDUCATION PARTICIPATION 20000 4000 6000 20000 5000 20000 7500 8000 Note No Federal funds are available at this time for public improvements 50 Fed eral aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available 10FINANCIAL SUMMARY CITY OF BALL GROUND Ball Ground located in the northeast section or Cherokee County is governed by a mayor and council The population was 706 in 1930 and 711 in 1940 For several years prior to 1944 the tax rate was 5 mills In 1944 it was increased to 10 mills The assessed valuation is estimated at 50 ol the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 2 delinquency The ad valorem tax provides 40 of the revenue and the income from the municipally owned waterworks system provides 42 of the total revenue Outstanding obligations amount to 10000 consisting of 4 waterworks bonds which will be retired in 1954 There was a cash balance of 1572 as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 23320 plus 1572 of current assets or a total of 24892 tor public improvements over the next six years ASSESSED PROPERTY VALUES Fiscal Year Tax Rate Net Property Values 1939 500 216941 1940 500 212629 1941 1942 500 500 217041 220610 1943 500 ANTICIPATED FINANCES Fiscal Year Total Receipts Total Disbursements Available for Public Improvements 1945 7800 7830 30 1946 7700 4075 1947 1948 7750 7900 4035 3995 3625 3715 3905 1949 7950 3955 3995 1950 7950 3915 4035 1944 500 220730 308683 FINANCIAL STATEMENT Fiscal Year Ending 123139 123140 123141 123142 123143 123144 Cash beginning fiscal year 1130 420 171 667 665 421 Total Receipts 5832 Total Disbursements 6542 4127 4100 4472 4309 4831 Cash end fiscal year 420 171 667 665 421 1572 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Tax Rate 1000 1000 1000 1000 1000 1000 1000 Net Property Values 313819 330000 345000 360000 375000 375000 375000 1951 7950 3875 4075 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF BALL GROUND DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Improvement of streets 12000 50 Fed aid 2000 2 Construction of Sewerage System 50000 50 Fed aid 5000 5000 5000 5000 5000 3 Extension of Water System 10000 50 Fed aid 5000 Total for Year 2000 5000 5000 5000 5000 10000 2000 payment to be made from the General Fund and 4000 from property owners Construction in 1947 5000 payment to be made each year from General Fund 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 12FINANCIAL SUMMARY CITY OF CANTON Canton county seat of Cherokee County is governed by a mayor and council The population decreased from 2892 in 1930 to 2651 in 1940 The tax rate is 5 mills and has been stable at this rate for the past several years The assessed valuation is estimated at 50 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 1 delinquency The ad valorem tax constitutes 40 of the revenue and the income from the municipally owned waterworks system provides 50 of the total revenue Outstanding obligations amount to 86000 consisting of 20000 of 5 water bonds which mature in 1949 14000 of 5 school bonds which mature in 1950 42000 of 5 street improve ment bonds which mature in 1952 and 10000 of sewer extension bonds which mature in 1955 There was a cash balance of 35225 and a reserve of 15000 as of December 31 1944 The reserve will be used only for the retirement of funded debt Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 35225 of current assets from which 10667 will be used for pay ment on funded debt or a total of 24558 for public improvements over the next six years ASSESSED PROPERTY VALUES Fiscal Year 1939 1940 1941 1942 1943 1944 Tax Rate 500 500 500 500 500 500 Net Property Values 2070909 2006510 2201747 2278224 2363604 2343600 FINANCIAL STATEMENT Fiscal Year Ending 123139 123140 123141 123142 123143 123144 Cash beginning fiscal year 21613 11167 12253 17082 19208 35444 Total Receipts 29386 29611 34025 30132 50159 j 32512 Total Disbursements 39832 28525 29196 28006 33923 32731 Cash end fiscal year 11167 12253 17082 19208 35444 35225 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Tax Rate 500 500 500 500 500 500 1 500 Net Property Values 2366692 2593325 2818600 2818600 2818600 2818600 2818600 ANTICIPATED FINANCES Fiscal Year 1945 1946 1947 1948 1949 1950 11951 Total Receipts 32433 33600 34700 34700 34700 34700 34700 Total Disbursements 40950 37500 39050 38500 37950 37400 33850 Available for Public Improvement 483 100 2350 3800 3250 2700 850 13PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF CANTON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Incinerator 10000 50 Fed Aid 5000 2 Sewer Extension 5000 1000 2000 2000 3 Street Improvement 13000 50 Fed Aid 6500 4 Water Extension 10000 50 Fed Aid 5000 5 Construction of additional Recreational Facilities 10000 50 Fed Aid 5000 6 Construction of Sewage Treatment Plants 278000 Total for Year 5000 1000 6500 2000 5000 2000 5000 Plant will be constructed before completion of Allatoona Dam in connection with construction of dam Note No Federal funds are available at this time for public imprivements 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 14FINANCIAL SUMMARY CITY OF WOODSTOCK The City of Woodstock located in the southern part of Cherokee County is governed by a mayor and council The population decreased from 421 in 1930 to 389 in 1940 The tax rate is 275 mills and has been stable at this rate for the past several years The assessed valuation is esti mated at 50 of the true value of real and personal property A graduated increase in valuation to a final 60 of actual value is desirable The tax collection record indicates 2 delinquency The ad valorem tax is the principal source of revenue No utilities are municipally owned at this time However a waterworks system is being planned for installation in the very near future The city has no outstanding obligations There was a cash balance of 45200 and a reserve of 80000 which makes a total of 125200 in current assets as of December 31 1944 Based on comparative analyses of past income and disbursements and future estimated income and disbursements and a gradual increase of 60 in property assessments within the next four years the city will have available 260000 plus 125200 of current assets or a total of 385200 for public improvements over the next six years ASSESSED PROPERTY VALUES Fiscal Year 1939 1940 1941 1942 1943 1944 Tax Rate 275 275 275 275 275 275 Net Property Values 150000 150000 150000 150000 150000 153500 FINANCIAL STATEMENT Fiscal Year 1939 1940 1941 1942 1943 1944 Cash beginning fiscal year 64 63 157 231 661 316 Total Receipts 491 480 480 480 610 726 Total Disbursements 492 386 406 50 955 590 Cash end fiscal year 63 157 231 661 316 452 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year Tax Rate Net Property Values 1945 275 153500 1946 1947 1948 1949 1950 275 275 275 275 275 161000 169000 176000 184000 184000 ANTICIPATED FINANCES 1951 275 184000 Fiscal Year 1945 1946 1947 1948 1949 1950 1951 Total Receipts 520 540 560 580 600 600 600 Total Disbursements 200 200 200 200 200 200 200 Available for Public Improvement 320 340 360 380 400 400 400 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF WOODSTOCK DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Water Works System 30000 50 Fed Aid 15000 2 Sidewalk and Street Improvements 7000 50 Fed Aid 1000 1000 500 500 500 3 Construction of Sewerage System 30000 50 Fed Aid 15000 Total for Year 15000 1000 1000 500 500 500 15000 Financed by general obligation bonds andor 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 programs Actual time that will be required to complete program will depend on funds available 16FINANCIAL SUMMARY DAWSON COUNTY Dawson County is governed by a threeman board of county com missioners The ad valorem tax rate is 5 mills state 13 mills county and 5 mills for countywide schools The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 20 delinquency in current years The homestead and personal exemption approximates 54 of the assessed values The ad valorem tax furnishes 11 of the revenue and the gasoline tax approximately 89 of the total revenue Outstanding obligations amount to 8000 consisting of four road bonds of 2000 each with maturity date in 1948 There was a cash balance of 10282 as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 60 within the next four years the county will have available 59827 plus 10282 of current assets or a total of 70109 for public improvement over the next six years 17FINANCIAL STATEMENT 19391944 DAWSON COUNTY ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 547153 552925 555228 558902 599312 640719 Less homestead and personal exemption 282126 295031 313254 I 323098 323184 357662 Total 265027 257894 241974 235804 276128 283057 Total assessed value all taxable property 265027 257894 241974 235804 276128 283057 TAX RATE per 1000 1300 1300 1300 1300 1300 1300 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123139 123140 123141 123142 123143 123144 Cash beginning fiscal year Not Available 64 9838 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 1715 3333 b State gasoline tax 29077 27896 c Miscellaneous 94 161 Total continuing sources of revenue 30886 31390 Nonrecurring receipts including borrowings a Post Roads 638 b Highway Certificates 1994 571 Total nonrecurring receipts 1 2632 571 TOTAL RECEIPTS 33518 1 31961 Cash plus total receipts j 33582 41799 DISBURSEMENTS Governmental operating expenses a General government 3286 4492 b Public safety 223 485 c Roads bridges and streets 15799 17642 d Health and charities 1836 2287 Total governmental expenses 21144 24906 Capital and emergency expenses a New equipment 4111 Total capital and emergency expenditures 4111 Debt Service a Interest 600 500 b Principalfunded debt 2000 2000 Total debt service 2600 2500 TOTAL DISBURSEMENTS 23744 31517 Cash end of fiscal year 9838 10282 18ANTICIPATED FINANCES 19451951 DAWSON COUNTY ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 643772 724300 804700 885200 965700 965700 965700 Less homestead and pers exemption 340589 341000 341000 341000 341000 341000 341000 Total 303183 383300 463700 544200 624700 624700 624700 Total assessed value all taxable property 303183 383300 463700 544200 624700 624700 624700 TAX RATE per 1000 1300 1300 1300 1300 1300 1300 1300 RECEIPTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 a General property taxcurrent and prior levies and penalties 3341 4982 6028 7075 8121 8121 8121 b State gasoline tax 27834 27834 27834 27834 27834 27834 27834 Total continuing sources of revenue 31175 32816 33862 34909 35955 35955 35955 TOTAL RECEIPTS 31175 32816 33862 34909 35955 35955 35955 DISBURSEMENTS Governmental operating expenses a General government 4000 4000 4000 4000 4000 4000 4000 b Public safety 200 200 200 200 200 200 200 c Roads bridges and streets 17000 17000 17000 17000 17000 17000 17000 d Health and charities 1800 1800 1800 1800 1800 1800 1800 e New equipment 8500 2300 1 1 Total governmental operating expenses 31500 25300 23000 23000 23000 23000 23000 Debt Service a Interest 400 300 200 100 b Principal retirementfunded debt 2000 2000 2000 2000 Total debt service 2400 2300 2200 2100 TOTAL DISBURSEMENTS 33900 27600 25200 25100 23000 23000 23000 Available for capital improvements 2725 5216 8662 9809 12955 12955 12955 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS DAWSON COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER i Construction of Chattahoochee Forest Road No 1see map from PickensDawson County line extending 1365 miles to DawsonForsyth County line Length 1365 miles 68000 50 Fed Aid 10000 10000 14000 2 Construction of Shoal Creek Road No 2see map from SR 53 and SR 9 at Dawsonville to SR 136 at Bethel Church Length 275 miles 17000 50 Fed Aid 8500 3 Construction of Health Center 6000 50 Fed Aid 3000 4 Construction of Blacks Mill Road No 3see map from SR 9 010 miles south of Etowah River to intersection with SR 9E Length 515 miles 28000 50 Fed Aid 7000 7000 5 Construction of River Road No 4see map from SR 9 across SR 53 via Dougherty to SR 136 Length 725 miles 40000 50 Fed Aid 10000 10000 6 Construction of Afton Road No 5see map from SR 53 between Dawsonville and Jasper extending to Afton Length 695 miles 36000 50 Fed Aid 18000 7 Improvement of present site for Airport 10000 50 Fed Aid 5000 Total for Year 10000 10000 14000 8500 10000 17000 33000 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 20 BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM DAWSON COUNTY The Dawson County School System is a county unit system admin istered by the county board of education through the superintendent in cooperation with the local boards of trustees The county board levies a 5 mill tax Only one district levies a district tax and there are no bonds for school purposes in the county On June 30 1944 there was a cash balance of 13934 After the present school year there will be no more district taxes The countywide tax levy probably will be increased to 15 mills which will provide enough for operation purposes with a good amount left over for building purposes There are no negroes in the county Therefore negro schools are not needed The county operates fifteen buses by contract with private indi viduals for transporting its pupils The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income Average Annual Expenditure 19401944 19401944 Federal and State45503 Operation and capital48074 County 118V Other 3959 Total 50649 Total 48074 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income Anticipated Annual Expenditure 19451949 19451949 Federal and State54480 Operation 58262 County 1387 Other 1368 Total 57235 Total 58262 The above table of estimated income and expenditure reveals an anticipated annual deficit of 1027 Sufficient revenue to avoid this 21deficit may be obtained by increased taxation as authorized by the new constitution From the following table of proposed improvements listed in sug gested priority order it is apparent that 66000 will be needed to match Federal funds which have been assumed in preparing this program A bond issue seems to be a desirable way toward raising the needed amount DESCRIPTION TOTAL COST BOARD OF EDUCATION PARTICIPATION 1 Construction of a four classroom consolidated building with office lunchroom and auditorium for Emma White Oak Mt Pleasant and New Hope at Emma 2 Construction of a Community Center and can ning plant at Oak Grove 3 Construction and equipment of a physical edu cation building for community and county high school at Dawsonville 4 Addition to present main building for home economics and two extra classrooms 5 Addition of an auditorium and two classrooms to the Lumpkin School Gainesville R F D 6 Construction of a consolidated school with four classrooms auditorium office and lunchroom for Etowa Amicalola and Cross Roads 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 30000 50 Fed Aid 15000 10000 50 Fed Aid 5000 30000 50 Fed Aid 15000 20000 50 Fed Aid 10000 12000 50 Fed Aid 6000 30000 50 Fed Aid 15000 22FINANCIAL SUMMARY FORSYTH COUNTY Forsyth County is governed by a threeman board of county com missioners The ad valorem tax rate is 5 mills state 32 mills county and 12 mills for countywide schools The assessed valuation is esti mated at 40 of the true value of real and personal property It is expected that valuations will be increased to 50 over the next four years The tax collection record indicates 10 delinquency The home stead and personal exemption approximates 58 of the assessed values The ad valorem tax furnishes 48 of the revenue and the gasoline tax approximately 47 of the total revenue Outstanding obligations amount to 145541 consisting of 143295 in warrants and 2246 in miscellaneous accounts payable There was a cash balance of 956 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased as shown on the anticipated statement the county will have available 131045 plus 956 of current assets less 20000 for equipment purchases or a total of 112000 for public improvements over the next six years 23FINANCIAL STATEMENT 19391944 FORSYTH COUNTY ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal prperty 1414239 1422831 1429424 1500423 1504065 1536479 Less homestead and personal exemption 787671 796434 824669 851755 881224 928762 Total 626568 626397 604755 648668 622841 607717 Utilities private corporations 17966 29820 65926 23636 23660 23865 Total assessed value all taxable property 644534 656217 670681 672304 646501 631582 TAX RATE per 1000 3200 3300 3200 3200 3200 3200 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123139 123140 123141 123142 21843 123143 114 123144 Cash beginning of fiscal year Not Available 22 2560 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 15331 23533 b State gasoline tax 16441 21311 c Post Road work 2916 c Miscellaneous 826 604 Total continuing sources of revenue 35514 45448 Nonrecurring receipts including borrowings a Sale of Land 1500 b Sale of Equipment 3337 Total nonrecurring receipts 3337 1500 TOTAL RECEIPTS 38851 46948 Cash plus total receipts 38829 49508 DISBURSEMENTS Governmental operating expenses a General government 10161 12213 b Public safety c Roads bridges and streets 15395 22711 d Health and charities 2084 2411 Total governmental oper expenses 27640 37335 Capital and emergency expenses a Interest on Warrants 6911 8946 b Purchase of Equipment 1718 2271 Total capital and emer expenditures 8629 11217 TOTAL DISBURSEMENTS 36269 48552 Cash end of fiscal year 1 2560 956 24ANTICIPATED FINANCES 19451951 FORSYTH COUNTY ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 1805537 1880000 2000000 2114000 2225000 2225000 2225000 Less homestead and pers exemption 1022900 1050000 1050000 1100000 1150000 l150000 1150000 Total 782637 830000 950000 1014000 1075000 1075000 1075000 Utilities private corporations 24651 25000 25000 25000 25000 25000 25000 Total assessed value all taxable property 807288 855000 975000 1039000 1100000 1100000 1100000 TAX RATE per 1000 3200 3200 3200 3200 3200 3200 3200 RECEIPTS DISBURSEMENTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General prop taxcurrent levy 25833 27360 31200 33248 35200 35200 35200 b State gasoline tax 23615 23615 23615 23615 23615 23615 23615 Total continuing sources of revenue 49448 50975 54815 56863 58815 58815 58815 TOTAL RECEIPTS 49448 50975 54815 56863 58815 58815 58815 Governmental operating expenses a General government 13000 13000 13000 13000 13000 13000 13000 b Roads bridges and streets 20000 20000 20000 20000 20000 20000 20000 c Health and charities 2500 2500 2500 2500 2500 2500 2500 Total governmental operating expenses 35500 35500 35500 35500 35500 35500 35500 Debt Service a Interest on warrants 9000 b Principal retirement floating debt 145541 Total debt service 9000 35500 35500 35500 35500 35500 35500 TOTAL DISBURSEMENTS 44000 35500 35500 35500 35500 35500 35500 Available for capital improvements 4948 15475 19315 21363 23315 23315 23315 To be paid by Bond issue for which a special levy will be made 25PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS FORSYTH COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of road No 1 see map from Keith Bridge Hall at Forsyth County line via Salem Church to SR 9 south of Coal Mountain Length 13 miles 60000 50 Fed Aid 30000 2 Construction of road No 2 see map from Drew to Cumming at SR 20 thence leaves State Route and extends eastward to SR 141 near Silver Shoals School Length 1375 miles 80000 50 Fed Aid 30000 10000 3 Construction of road No 3 see map from SR 20 approximately 10 miles south of Cumming via Sharon Church to County line at Burton Store Length 1095 miles 55000 50 Fed Aid 15000 12500 4 Construction of road No 4 see map from Silver City to SR 9 to intersection with Keith Bridge Cumming Road at Chestatee Length 82 miles 38000 50 Fed Aid 10000 9000 5 Construction of road No 5 see map from SR 9 at Coal Mountain via Mat Hightower Headville Ducktown to SR 20 at County line Length 18 miles 68000 50 Fed Aid 15000 19000 6 Construction of road No 6 see map from Warren Crossroads to SR 9 between Cumming and Alpharetta Length 595 miles 28000 50 Fed Aid 14000 7 Construction of airport near Cumming 18000 50 Fed Aid 9000 Total for Year 30000 30000 25000 22500 24000 42000 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 26BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM FORSYTH COUNTY The Forsyth County School System is administered as a county unit system by the county board of education through the superin tendent in cooperation with the local boards of trustees Seven districts have their own treasurers who handle local district funds The county board levies a 5 mill tax for maintenance purposes and seven districts levy a 5 mill district maintenance tax in addition to the district tax levied for bonds There are twelve schools for white pupils Two schools have eleven grades seven have nine grades and three have seven grades The eighth and ninth grades could be transferred to the two high schools and the other rural schools limited to the elementary grades only This con solidation would greatly improve the educational advantages There are no negroes in the county and no negro schools are needed The county operates twentyfour school buses by contract with private individuals for transporting the white children When condi tions will permit the board will probably find it advantageous to con sider public ownership and operation Outstanding bonded indebtedness is as follows Big Creek district 3750 due in 1960 Chattahoochee 7560 in 1966 Cumming 6000 in 1951 Sharon 3500 in 1959 The following table shows the trend of past and future anticipated income and expenditure AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income 19401944 Federal and State85892 Operation 84633 Average Annual Expenditure 19401944 i892 Operation County 2916 Other 992 Total 89800 Total 84633 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income Anticipated Annual Expenditure 19451949 19451949 Federal and State110090 Operation 111990 County 2825 Other 200 Total I113115 Total 111990 The above table of estimated income and expenditure reveals an anticipated annual deficit of 1125 It will probably be necessary 27for the local districts to absorb the expenses of plant operation from their district funds in order to avoid this deficit From the following table of proposed improvements listed in sug gested priority order it is apparent that 64000 will be needed to match Federal funds which have been assumed in preparing this program DESCRIPTION TOTAL COST COUNTY BOARD PARTICIPATION 1 Improvement of present frame building with brick veneering and installation of a central heating system at Chestatee high school Gainesville Route 1 2 Improvement of present frame building with brick veneering and installation of a heating system at Brandywine school Alpharetta Route 1 3 Construction and equipment of a complete vo cational building with classrooms office and shops for agriculture home economics and manual arts at county high school Cumming 4 Addition of library and lunchrooms to present building at county high school Cumming 5 Construction of a six classroom consolidated elementary school with auditorium office lunchroom and toilets at Friendship Cum ming Route 2 30000 50 Fed Aid 15000 15000 50 Fed Aid 7500 30000 50 Fed Aid 15000 18000 50 Fed Aid 9000 35000 50 Fed Aid 17500 28FINANCIAL SUMMARY CITY OF CUMMING Gumming the county seat of Forsyth County is governed by a mayor and council The popula tion increased from 648 in 1930 to 958 in 1940 The tax rate is 10 mills and has been stable at this rate for the past six years The assessed valuation is estimated at 50 of the true value of real and personal property Beginning with fiscal year 1946 a graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates 10 delinquency The ad valorem tax constitutes 25 of the revenue and the income from the municipally owned waterworks system provides 43 of the total revenue Income from licenses amounts to 13 and the income from fines is 17 of the total revenue Outstanding obligations amount to 14000 consisting of 4 waterworks bonds which will mature in 1964 There was a cash balance of 533 as of July 1 1945 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and with a gradual increase to 60 in property assessments within the next four years the city will have available 29920 plus 533 of current assets or a total of 30453 for public improvements over the next six years ASSESSED PROPERTY VALUES Fiscal Year 1940 1941 1942 1943 1944 1945 Tax Rate 1000 1000 1000 1000 1000 1000 Net Property Values 90000 160000 160000 180000 200000 200000 FINANCIAL ST ATEMENT Fiscal Year Ending 7140 7141 7142 7143 7144 7145 Cash beginning fiscal year 270 735 843 1037 824 1937 Total Receipts 4831 5722 7114 5957 7460 12724 Total Disbursements 4366 5614 6920 6170 6347 14128 Cash end fiscal year 735 843 1037 824 1937 533 ANTICIPATED ASSESSED PROPERTY VALUES Fiscal Year 1946 1947 1948 1949 1950 1951 1952 Tax Rate 1000 1000 1000 1000 1000 1000 1000 Net Property Values 270000 290000 310000 330000 340000 350000 360000 ANTICIPATED FINANCES Fiscal Year 1946 1947 1948 1949 1950 1951 1952 Total Receipts 11700 12400 13100 13800 14400 15000 15600 Total Disbursements 9560 9520 9480 9440 9400 9360 9320 Available for Public Improvement 2140 2880 3620 4360 5000 5640 6280 i 29 LIBRARIES OF GEORGEPROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF CUMMING DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of Water System 50000 50 Fed Aid 3000 3000 4000 4000 5000 6000 2 Extension of Sewerage System 20000 50 Fed Aid 1000 1000 1000 1000 6000 3 Construction of Community Hall 30000 50 Fed Aid 15000 4 Construction of pavement around Court House 5000 50 Fed Aid 2500 Total for Year 3000 4000 5000 5000 6000 29500 To be constructed in 1946 Payments will be made from income of water To be constructed in 1947 To be financed by Revenue Certificates andor General Obligations bonds 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 30FINANCIAL SUMMARY PICKENS COUNTY Pickens County is governed by a oneman board of county com missioners The ad valorem tax rate is 5 mills for state purposes 215 mills for the county and 10 mills for countywide schools The assessed valuation is estimated at 33 13 of the true value of real and personal property A graduated increase in valuations to a final 60 of actual values is desirable The tax collection record indicates y2 delinquency The home stead and personal exemption is approximately 23 of the assessed values The ad valorem tax furnishes 52 and the gasoline tax approxi mately 41 of the total revenue Outstanding obligations amount to 54000 consisting of 5 road bonds which will mature in 1956 There was a reserve of 29785 and a cash balance of 2474 or a total of 32259 in current assets as of March 31 1945 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 60 within the next four years the county will have available 128673 plus 32259 of current assets or a total of 160932 for public improvements over the next six years 31FINANCIAL STATEMENT 19391944 PICKENS COUNTY ASSESSED VALUES Fiscal year 1939 1940 1941 1942 1943 1944 Real and personal property 1674847 1667859 1681858 1618763 1800978 1787101 Less homestead and personal exemption 357219 403163 411819 427965 427550 403931 Total 1317628 1264696 1270039 l190798 1373428 1383170 Utilities private corporations 312731 305228 307825 325184 333327 334801 Total assessed value all taxable property 1630359 1569924 1577864 1515982 1706755 1717971 TAX RATE per 1000 1000 1000 1700 1700 1650 2150 RECEIPTS AND DISBURSEMENTS Fiscal year ending 15 mo 1139 to 33140 33141 33142 33143 33144 33145 Cash beginning of fiscal year 383 17769 1637 1573 21734 2714 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 15983 15137 25864 24544 27265 35445 b General prop taxprior levies and penalties 1895 190 101 518 239 119 c Public service water light etc d Fines and forfeitures 1409 1177 1716 1053 801 2151 e Licenses and permits f State gasoline tax 21537 21680 29584 29742 28184 28240 g Miscellaneous 129 75 380 46 28 1692 Total continuing sources of revenue 40953 38259 57645 55903 56517 67647 Nonrecurring receipts including borrowings a State Highway Contracts 29194 6188 2420 1582 56504 b State Highway Certificates 23596 7000 6128 8271 23330 c SalePrison Camp Supplies 4741 1115 d Equipment RentalSales 7650 1720 21546 1992 Total nonrecurring receipts 57531 21953 7848 32237 26904 56504 TOTAL RECEIPTS 98484 60212 65493 88140 83421 124151 Cash plus total receipts 98867 77981 67130 86567 105155 126865 DISBURSEMENTS Governmental operating expenses a General government 9682 9883 9309 9393 8934 8948 b Public safety 20106 14833 18544 15887 18998 24084 c Roads bridges and streets 20465 16979 16142 17559 17682 24943 d Health and charities 6538 6260 5585 3800 3511 3566 e Forest Fire Protection 1291 2281 3589 5029 f Agriculture 1902 2352 4804 g Miscellaneous 16 14 16 Total governmental operating expenses 56791 47971 50871 50836 55082 71374 Capital and emergency expenses a Equipment 17163 16885 15859 625 2269 1840 b Equipment Repairs 43915 c Remodel County Warehouse 8314 Total capital and emer expenditures 17163 16885 15859 625 10583 45755 Debt Service a Interest 4144 5488 1973 5372 3176 3262 b Principalfunded debt 3000 6000 8000 4000 4000 c Payments to sinking funds Gov Bonds 29600 Total debt service 7144 11488 1973 13372 36776 7262 TOTAL DISBURSEMENTS 81098 76344 68703 64833 102441 124391 Cash end of fiscal year 17769 1637 1573 21734 2714 2474 32ANTICIPATED FINANCES 19451951 PICKENS COUNTY ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 1829315 2195178 2524454 2853731 3292767 3292767 3292767 Less homestead and pers exemption 427823 427000 427000 450000 450000 450000 450000 Total 1401492 1768178 2097454 2403731 2842767 2842767 2842767 Utilities private corporations 331997 335000 335000 335000 335000 335000 335000 Total assessed value all taxable property 1733489 2103178 2432454 2738731 3177767 3177767 3177767 TAX RATE per 1000 2150 2150 2150 2150 2150 2150 2150 RECEIPTS Fiscal year ending 33146 33147 33148 33149 33150 33151 33152 Continuing sources of revenue a General prop taxcurrent levy 37270 45218 52297 58882 68321 68321 68321 b General property tax prior levies and penalties 200 200 200 200 200 200 200 c Public service water light etc d Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000 e Licenses and permits f State gasoline tax 28205 28205 28205 28205 28205 28205 28205 Total continuing sources of revenue 66675 74623 81702 88287 97726 97726 97726 Nonrecurring receipts including borrowings a Highway Dept Cont 29785 I b Gas Tax 4698 1 Total nonrecurring receipts 34483 1 1 TOTAL RECEIPTS 101158 74623 81702 88287 97726 97726 97726 DISBURSEMENTS Governmental operating expenses a General government 9400 9400 9400 9400 9400 9400 9400 b Public safety 19000 19000 19000 19000 19000 19000 19000 c Roads bridges and streets 20000 20000 20000 25000 25000 25000 25000 d Health and charities 5000 5000 5000 5000 5000 5000 5000 e Forest Fire Protection 5000 5000 5000 5000 5000 5000 5000 f Agriculture 4800 4800 4800 4800 4800 4800 4800 Total governmental operating expenses 63200 63200 63200 68200 68200 68200 68200 Debt Service a Principal retirement funded debt 4000 4000 5000 5000 5000 5000 5000 b Payments to sinking funds 2900 2600 2375 2125 1875 1625 1375 Total debt service 6900 6600 7375 7125 6875 6625 6375 TOTAL DISBURSEMENTS 70100 69800 70575 75325 75075 74825 74575 Available for capital improvements 31058 4823 11127 12962 22651 22901 23151 33PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS PICKENS COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of a Court House 200000 50 Fed Aid 100000 2 Construction of road No 1 see map from SR 108 north of Jasper extending west via Westbrooks Switch and Philadelphia School to SR 53 Length 445 miles 28000 50 Fed Aid 14000 3 Improvement of Airport 25000 50 Fed Aid 12500 4 Construction of road No 2 see map from intersection of SR 53 and SR 154 extending north to SR 156 at Ball Ground Church Length 740 miles 47000 50 Fed Aid 23500 5 Construction of Jones Mountain Road No 3see map from SR 5 at Talking Rock extending north to PickensGilmer County line Length 575 miles 35000 50 Fed Aid 17500 6 Construction of road No 4 see map from SR 108 east of Jasper extending east to PR 744 between SR 53 and Emma P O in Dawson County Length 1185 miles 66000 50 Fed Aid 33000 7 Construction of road No 5 see map from SR 5 north of Jasper extending west to SR 154 east of Blaine Length 795 miles 52000 50 Fed Aid 26000 Total for Year 100000 26500 23500 17500 33000 26000 Revenue Certificates to be issued for balance of amount necessary 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 34BOARD OF EDUCATION FINANCIAL ANALYSIS AND PROPOSED SCHOOL BUILDING PROGRAM PICKENS COUNTY Pickens County has two separate school systems In addition to the County System Nelson has an independent system with only a five teacher elementary school All other rural schools are administered by the county board of education through the county school superin tendent in cooperation with the local boards of trustees Two boards of trustees have their own treasurers who handle local district funds The county board levies a 5 mill tax for operation Two distrii is levy a 5 mill local district tax for maintenance in addition to the bond tax levied on the bonded districts After the present school term there will be no more district tax levies Counties will then increase their countywide tax levies There are nine schools for white pupils in the county Two of these are senior high schools and the other seven schools teach only the elementary grades Only one school serves the negro pupils in the county It has eleven grades The county owns and operates thirteen school buses twelve for transporting white pupils and one for negro pupils Three buses are operated by contract to transport white pupils There is only one district having any outstanding bonded indebted ness and that is Jasper district having 1000 in bonds which will be due in 1946 The following table shows the trend of past and future anticipated income and expenditures AVERAGE ANNUAL INCOME AND EXPENDITURE Average Annual Income Average Annual Expenditure 19401944 19401944 Federal and State 74309 Operation 80056 County 6696 Other 4166 Total 85171 Total 80056 ANTICIPATED AVERAGE ANNUAL INCOME AND EXPENDITURE Anticipated Annual Income 19451949 Federal and State 89218 County 7200 Total 96418 Anticipated Annual Expenditure 19451949 Operation 82140 Total 82140 From the following table of proposed improvements listed in sug gested priority order it is apparent that 47500 will be needed to match 35Federal funds which have been assumed in preparing this program This amount can probably be raised by increasing the tax levy to 15 mills or by a countywide bond issue DESCRIPTION TOTAL COST BOARD OF EDUCATION PARTICIPATION 1 Construction of a new high school building with 70000 ten classrooms library laboratories offices 50 Fed Aid lunchrooms storage and toilets at county high school Jasper 2 Construction of a vocational trades building 25000 two classrooms shops office toilets showers 50 Fed Aid etc at Tate High School Tate 35000 12500 Note No Federal fund are available at this time for public improvements 50 Fed eral aid has been assumed in preparation of above sixyear program Actual time that will be required to complete program will depend on funds available J63 O O o Q cc o o Ir e 3 o o 5 o CO C 0 B B COUNTY LEGEND ROAD MAP PICKENSDAWSON CHEROKEE FORSYTH COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JANUARY1946 SCALE IN MILES 2 3 4 l BOUNDARIES STATE COUNTY MILITIA DISTRICT GMD CORPORATE OR DELMIT NATIONAL OR STATE PARR NATIONAL OR STATE FOREST NATIONAL OR STATE MONUMENT RAILROADS SINGLE OPERATING COMPANY MORE THAN ONE OPERATING COMPANY NARROW GAGE RAILROAD STANDARD GAOEPRIVATELY OWNED NARROW GAGE PRIVATELY OWNED ELECTRIC INTERURBAN OR SUBURBAN TRACK RETAINEDNO SERVICE RAILROAD ON STREET OR ROAD ELECTRICRR ON STAEETORROAO RAILROAD GRADE CROSSING JMDERPASS HIGHWAY BELOW wERPASS HIGHWAY ABOVE RAILROAO STATION RAILROAO TUNNEL RAILROAD BRIOGE AIRWAYS AIR ROUTE AIRWAY BEACON LIGHT ARMYNAVYOR MARINE CORPS FIELO OEPT OF COMMERCE INTERMEDIATE FIELD COMMERCIAL OR MUNICIPAL FlE LD MARXEO AUXILIARY FIELD MARKED OR EMERGENCY FIELD AIRPORT HOUSING FACILITIES AIRPORT TYPE NOT SPECIFIED WATERWAYS NAVIGABLE STREAM HEAD OF NAVIGATION HE AD OF NAVIGATION DEER WATER OPERATED SHIP OR BAROE UNES WHARF DOCK PIER OR LANDING INTERNATIONAL PORT OF ENTRY LIGHTHOUSE LIGHT NAUTICAL LANDMARK LIGHT BEACON FERRY TF TOLL tT FREE MDLJ AIRWAY A in O r O INTERMITTENT STREAM NARROW STREAM OR CREEK WIDE STREAM OR RIVER DRAINAGE DITCH CANAL RESERVOIRLAKE OR POND SWAMP OR MARSH WATERFALLNARROW STREAM WATERFALL WIDE STREAM BRIDGESNARROW STREAM DRAINAGE STRUCTURES 10 TO20 SPAN HIGHWAY BRIDGE OVER 20SPAN SERIES SHORT SPAN BRIDGES BRIDGES WIDE STREAM TTOLL HIGHWAY BRIOSE GENERAL wf DRAWBRIDGE Wf SUSPENSION BRIDSE ARCH TRUSSWW0O0 CULTURAL SYMBOLS NOT IN USE IN USE FARM UNIT a DAIRY 6 DWELLING a GROUP OF DWELLINGS A A TENANT HOUSE V WAREHOUSE OR LARGE BARN a SCHOOL OR COLLEGE I 0 CEMETERY CHURCH i 6 HOSPITAL t COMMUNITY AUDITORIUM 8 Q POST Of FICE ft STATE POLICE DISTRICT HEADQUARTERS CORRECTIONAL INSTITUTION 19 COUNTY PRISON FARM ft SEASONAL OWSLLINBS k JL FRUIT OH NUT ORCHARD BUSINESS AND INDUSTRIAL SYMBOLS II HA TUTTHY MISCELLANEOUS STRUCTURES M m DAM DAM WITH ROAD DAM WITH LOCK LEVEE LEVEE WITH ROAO PASS FORD CATTLE GUARD TRAFFIC CIRCLE INTERSECTION CLOVER LEAF INTERSECTION MISCELLANEOUS SYMBOLS PROMINENT ELEVATION FEET ABOVE SEA LEVEL COAST GUARD ITAT I On LIFE GUARD STATION FOREST RAN0ER STATION FOREST SERVICE LOOKOUT STATION BASE OR PUMPING STATION C C C CAMP MIME BRAVEL PIT OUARftY LOCAL OCPOUT OF MAO MATERIAL I STORE OR SMALL BUSINESS BROUP OF STORES BUSINESS AND HOME COMBINED BUSINESS AND POST OFFICE BUSINESS AND FILLINQ STATION FILLING STATION TOURIST CAMP HOTEL FACTORY OR INDUSTRIAL PLANT POWER PLANT SEASONAL INDUSTRY SAW MILL STATIONARY FRUIT PACKING PLANT TURPENTINE STILL RAOIO STATION TANKS DISPOSAL PLANT ROAD SYSTEM DESIGNATION Dj r s l 6 UNITED STATES HIGHWAY STATE HIGHWAY FEDERAL AID HIGHWAY SYSTEM FA FEDERAL AC SECONOARY HIBMWAY SYSTEM FAS STATE AID COUNTY HIGHWAY 3 A 75 MAP CONTROL TRANSVERSE MERCATOR COORDINATES j TRIANOULATlON STATION A TRAVERSE STATION CITY ANO VILLAGE CENTERS STATE CAPITOL COUNTY SEAT INCORPORATED ClTYP0PiS3O CENSUS ELEVATIONFEET ABOVE SEA LEVEL DELIMITED AREA P0PIS40 CENSUS t UNINCORPORATED TOWN OR CITY CENTER RECREATIONAL FEATURES GOLF COURSE OR CLUB SMALL MONUMENT MUNICIPAL PARK FAIR GROUND OR RACE COURSE FORT LODGE OR CAMP HOUSE CAMP BROUNO INTENSIVE RECREATIONAL AREA FRESH AIR FARM ON PEST HOME PICNIC GROUND PLAY GROUND OR BALL PARK BATHING BEACH SCENIC SITE BIRO SANCTUARY SAME FARM SAME PRESERVE FISH HATCHERY FUMING AREA o n A A A ft ft ft MILEABE BETWEEN TOWNS ANO IMPORTANT JUNCTIONS 23 ETC INDICATE ROAD PRIORITIES ROAD TYPES PRIVATE ENTRANCE PRIVATE ROAD PRIMITIVE ROAD UNIMPROVED ROAD GRADED AND DRAINED ROAD BOIL SURFACCO ROAO METAL SURFACED MAO LOW TYPfl METAL SURFACED MAD BITUMINOUS SURFACED ROAO PAVED ROADf ij PUBLIC IMPROVEMENTS FOR FANNIN GILMER MURRAY WHITFIELD COUNTIES Swnr of GE0Rett PUBLIC WORKS STUDY NO 9 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA APRIL 1946A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR FANNIN GILMER MURRAY WHITFIELD COUNTIES INCLUDING THE TOWNS OF BLUE RIDGE McCAYSVILLE ELLIJAY CHATSWORTH DALTON PUBLIC WORKS STUDY NO 9 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES APRIL 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 Fannin County George A Curtis Chairman Fred Garren Clerk both of Blue Ridge Gilmer County E T Hudson Chairman Ellijay Advisory Board O S Aaron Homer Hill Murray County I M Peeples Commissioner J W Dooly Clerk both of Chatsworth Whitfield County John H Hackney Chairman Ernest McDonald Clerk both of Dalton CITY OFFICIALS Blue Ridge J M Eaton Mayor City Council John Poston Carl Forrester Dr W E Burdine Ernest Brackett T H Crawford W E Mowbray Clerk McCaysville T Ralph Hyde Mayor City Council Grady William son E V Ledford D R Wagner I A Gus Turner Frank Taylor Mrs Dan Mull Clerk Ellijay J B Allred Mayor Aldermen H B Bradford J H Har per J H Hefner W C Holden C H Kiker Y A Bailey Clerk and Treasurer Chatsworth W C Groves Mayor Aldermen A F Terry Roy Par rott M B Jackson C D Gray Gladys Irene Robinson Clerk Dalton Donald McArthur Mayor City Council W L Liles Doug las Purvear Charles Boyles Guy Thomas Guy W Keister ClerkCONTENTS Page I INTRODUCTION 4 II FANNIN COUNTY a Program for Fannin County 5 b Program for City of Blue Ridge 9 c Program for City of McCaysville13 III GILMER COUNTY a Program for Gilmer County 17 b Program for City of Ellijay21 IV MURRAY COUNTY a Program for Murray County25 b Program for City of Chatsworth29 V WHITFIELD COUNTY a Program for Whitfield County33 b Program for City of Dalton37 VI MAPFannin Gilmer Murray and Whitfield Counties41INTRODUCTION Fannin Gilmer Murray and Whitfield Counties are located in the extreme northern part of the state in the foothills of the Blue Ridge Mountains The topography and the diversified industry make this one of the most interesting sections in Georgia In the 1458 square miles of these counties one can go from a typical rural mountainous area with its small towns to a thriving industrial city from high timber covered mountains to fertile valleys The valleys of the mountainous regions produce some of the best crops in North Georgia while other sections notably in Murray and Gilmer Counties are more suitable for forest products The agricul tural trend in recent years has been away from the onecrop system to diversified farming including in addition to the original cotton crop corn apples truck farming dairying livestock and poultry raising The population has been increasing steadily and the indications are that it will continue to do so especially in Fannin and Whitfield Coun ties These two counties now have more people engaged in industry than in agriculture Many of Fannins residents are employed outside the county on TVA projects and in the mines at Copper Hill Tennes see where a projected expansion in operations is certain to increase the countys population The best agricultural section of Fannin County was taken over by TVA several years ago and the Federal Government holds a large area of the county as a forest reserve The county govern ment has benefited considerably from the funds received from the TVA and the Federal forest reserve as compensation for the tax loss sustained when the property was taken over by those agencies Whitfield has experienced the largest and most rapid industrial expansion of any of the four counties The number of industrial establishments there has increased by roughly 65 since the 1940 census They are of various types but the majority are engaged in the manufacture of chenille and candlewick products and are located in and around Dalton now called the chenille center of the world Many summer resorts are located in the mountainous areas around the lakes Their business flourished during the war when the sections were discovered by people prevented by transportation difficulties from taking long trips It may be expected to expand in the future in pro portion to the exploitation of the natural advantages of climate and scenic beauty The resort possibilities of the North Georgia mountains are a resource which has only begun to be tapped In preparing this sixyear program of public works 50 Federal aid has been assumed to supplement the anticipated income The program has been prepared with the idea of developing first those projects which are most urgently needed It is possible that circumstances will occur which may alter the priority of needs in the respective towns and coun ties For this reason the program should be revised annually and should be extended to maintain a constant sixyear period The program is flexible and can be put into effect over a shorter or a longer period of time depending on the local and economic conditions The program of public works has been prepared for these counties through the combined efforts of the county and city officials and various state agencies including the State Highway Department the State Health Department and others working in cooperation with the Pub lic Works Panel of the Agricultural and Industrial Development Board of GeorgiaFINANCIAL SUMMARY FANNIN COUNTY Fannin County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 1750 mills for county purposes and 10 mills for countywide schools The assessed valuation is estimated at 60 of the true value of real and personal property Homestead and personal exemptions total approximately 56 of the assessed values The ad valorem tax furnishes 70 and the gaso line tax approximately 23 of the total revenue Outstanding obligations amount to 17500 consisting of 5 road bonds which at the present rate of maturity will be retired in 1950 The county has a reserve of 4000 in war bonds and a cash balance of 34739 or a total of 38739 of which 17500 is to be used for retirement of road bonds leaving 21239 in current assets as of Feb ruary 15 1946 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will remain unchanged and that the tax rate will be decreased from 1750 to 1500 per thousand the county will have available 222097 plus 21239 of current assets or a total of 243336 for public improvements over the next seven yearsFINANCIAL STATEMENT 19411946 FANNIN COUNTY ASSESSED VALUES Fiscal year ending 123141 123142 21544 21545 21546 Real and personal property 2044664 2115311 2153342 2291208 2370955 Less homestead and personal exemption 1153050 1167158 1233772 1249577 1313324 Total 891614 948153 919570 1041631 1057631 Utilities private corporations 399599 405925 415544 418051 424159 Total assessed value all taxable property 1291213 1354078 1335114 1459682 1481790 TAX RATE per 1000 1500 1500 1500 1500 1750 RECEIPTS Fiscal year ending 123141 123142 21544 21545 21546 Continuing sources of revenue a General property taxcurrent levy 5679 13778 21793 16735 26000 b General property taxprior levies and penalties 5577 19673 2574 10000 c Public service water light etc d Fines and forfeitures 3673 4255 1805 1422 1500 e Licenses and permits 12 6 f State gasoline tax 18127 17375 20727 17854 19886 g T V A 32051 32051 34290 31778 32000 h Miscellaneous 99 293 235 616 d Forest 848 1356 1066 3734 4000 Total continuing sources of revenue 66066 88781 79916 74719 93386 Nonrecurring receipts including borrowings a Highway certificates 5782 12959 14502 4701 b Sinking fund 1830 1482 7333 c Highway project 2311 Total nonrecurring receipts 7612 3793 20292 14502 4701 TOTAL RECEIPTS 73678 92574 100208 89221 98087 DISBURSEMENTS Governmental operating expenses a General government 16051 17662 15480 16000 b Public safety 2776 3646 2096 1375 5000 c Roads bridges and streets 35180 47923 53717 61440 50000 d Health and charities 6691 5156 5447 5828 6000 Total governmental operating expenses 60682 72776 78922 84123 77000 Capital and emergency expenses a Rental 1400 b War Bonds 4000 c Equipment 7135 4251 Total capital and emergency expenditures 7135 4251 5400 Debt Service a Interest 1230 1182 1568 1118 1155 b Principalfunded debt 600 300 1300 4300 300 c Paymnts to sinking fund 500 Total debt service 1830 1982 2868 5418 1455 TOTAL DISBURSEMENTS 69647 79009 87190 89541 78455 Cash end of fiscal year 1 1 34739 Revenue and expenses for year 1945 are estimatedANTICIPATED FINANCES 19471953 FANNIN COUNTY ASSESSED VALUES Fiscal year ending 21547 21548 21549 21550 21551 21552 21553 Real and personal property 2500000 2500000 2500000 2600000 2600000 2600000 2600000 Less homestead and personal pxemption 1400000 l400000 1400000 1400000 1400000 1400000 1400000 Total 1100000 1100000 1100000 1200000 1200000 1200000 1200000 Utilities private corporations 450000 450000 450000 450000 450000 450000 450000 Total assessed value all taxable property 1550000 1550000 1550000 1650000 1650000 1650000 1650000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS DISBURSEMENTS Fiscal year ending 21547 21548 21549 21550 21551 21552 21553 Continuing sources of revenue a General prop taxcurrent levy 23000 23000 23000 24500 24500 24500 24500 b Fines and forfeitures 2000 2000 2000 2000 2000 2000 2000 c Licenses and permits d State gasoline tax 19886 19886 19886 19886 19886 19886 19886 e T V A 32000 32000 32000 32000 32000 32000 32000 Total continuing sources of revenue 76886 76886 76886 78386 78386 78386 78386 Nonrecurring receipts including borrowings a Prior taxes 9920 b Road Bond Sinking Fund 1300 4300 2300 4300 5300 Total nonrecurring receipts 11220 4300 2300 4300 5300 TOTAL RECEIPTS 88106 81186 79186 82686 83686 78386 78386 Governmental operating expenses a General Government 16000 16000 16000 16000 16 0 16000 16000 b Public safety 5000 5000 5000 5000 5 4 1 5000 5000 c Roads bridges and streets 20000 20000 20000 20000 20000 f 20000 20000 d Health and charities 6000 6000 6000 6000 6000 6000 6000 Total governmental operating expenses 47000 47000 47000 47000 47000 47000 47000 Debt Service a Interest 875 810 595 480 265 b Prin retirementfunded debt 1300 4300 2300 4300 5300 Total debt service 2175 5110 2895 4780 5565 TOTAL DISBURSEMENTS 49175 52110 49895 51780 52565 47000 47000 Available for capital improvements 38931 29076 29291 30906 31121 31386 31386 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS FANNIN COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Blue RidgeDial Road No 1 see map beginning at S R 2 east of Blue Ridge and extending 1590 miles to Dial Georgia 91000 50 Federal Aid 45500 2 Construction of Blue RidgeHigdcrn Store Road No 2see map beginning at S R 5 north of Blue Ridge and extending 2345 miles west to FanninGilmer County Line 129000 50 Federal Aid 30000 34500 3 Construction of County Jail 60000 50 Federal Aid 30000 4 Construction of Blue RidgeEllijay Road No 3see map beginning at S R 5 north of Blue Ridge and extending southwest to FanninGilmer County Line Length 48 miles 34000 50 Federal Aid 17000 5 Construction of RoyDial Road No 4see map beginning at FanninGilmer County Line and extending 845 miles northeast by Bunkers Hill School to S R 60 46000 50 Federal Aid 23000 6 Construction of Murphy Road No 5see map beginning at end of P R 319 3 miles east of Mineral Bluilitiper Hill Road and externgone mile to North Carolinr state Line 5000 50 Federal Aid 2500 Total for Year 45500 30000 30000 34500 17000 25500 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 availableFINANCIAL SUMMARY CITY OF BLUE RIDGE Blue Ridge county seat of Fannin County is governed by a mayor and council The population increased from 1190 in 1930 to 1362 in 1940 The tax rate is 15 mills and has been stable at this rate for the past several years The assessed valuation is estimated at 40 of the true value of real and personal property A graduated increase in valuation to a final 60 of actual values is desirable The ad valorem tax constitutes 70 of the total revenue Outstanding obligations amount to 24000 consisting of 4 bonds payable 1000 yearly which at the present rate will be retired in 1969 There were a cash balance of 4815 and a reserve of 4089 making a total of 9804 in current assets as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements with a 25 increase in property values beginning in 1946 the city will have available 60920 plus 9804 of current assets or a total of 70724 for public improvements over the next seven years IFINANCIAL STATEMENT 19401945 CITY OF BLUE RIDGE ASSESSED VALUES Fiscal vear ending 1231 1940 1941 1942 1943 1944 1945 Real and personal property 443635 541115 543000 552000 554958 581208 Utilities private corporations 64586 64816 54500 55000 57000 60760 Total assessed value all taxable property 508221 605931 597500 607000 611958 641968 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 885 2060 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 1 b General property taxprior levies and penalties J 6903 5478 7022 8986 7987 9700 2700 c Fines and forfeitures 1744 2586 1875 1155 1024 3000 d Licenses and permits 931 767 792 1489 617 1000 e Miscellaneous 311 225 160 259 100 125 f Street tax 261 216 132 258 136 300 g Golf fees 416 336 248 67 184 200 h Rent 100 100 100 25 300 Total continuing sources of revenue 10666 9708 10329 12214 10073 17325 Nonrecurring receipts including borrowings a Interest 159 98 121 184 111 100 b Loan 2000 4100 c Sale of Bonds 10103 d Sanitary toilet sales 2431 1145 56 Total nonrecurring receipts 159 2098 16755 1329 167 100 TOTAL RECEIPTS 10825 11806 27084 13543 10240 17425 Cash plus total receipts I 9355 19485 DISBURSE MENTS Governmental operating expenses a General government 2422 2374 2681 1965 2202 2500 b Public safety 3542 3590 4083 3755 2154 2000 c Parks 881 794 595 743 619 600 d Health and charities 1407 866 1018 1759 1372 1400 e Golf course 312 428 372 231 294 200 f Miscellaneous 1414 15 1 Total governmental operating expenses 8564 9466 8764 8453 6641 6700 Capital and emergency expenses a Land and War Bonds 800 3700 b Sewer improvements 4066 5336 c Sanitary toilets 3514 Total capital and emergency expenditures 4866 12550 Debt Service a Interest 1329 1120 1188 2566 654 620 b Principalfunded debt 1000 1000 9000 4000 c Principalfloating debt 2350 3350 Total debt service 2329 1120 4538 11566 654 7970 TOTAL DISBURSEMENTS 10893 15452 25852 20019 7295 14670 Cash end of fiscal year 2060 4815 Estimated Revenue and Expenses for year 1945 10ANTICIPATED FINANCES 19461952 CITY OF BLUE RIDGE ASSESSED VALUES RECEIPTS DISBURSEMENTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 726000 730000 740000 750000 760000 770000 780000 Utilities private corporations 61000 61000 61000 61000 61000 61000 61000 Total assessed value all taxable property 787000 791000 801000 811000 821000 831000 841000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 11800 11800 12000 12100 12300 12400 12600 b Fines and forfeitures 3000 3000 3000 3000 3000 3000 3000 c Licenses and permits 1200 1200 1200 1200 1200 1200 1200 d State gasoline tax 1 e Street tax 300 300 300 300 300 300 300 f Golf fees 200 200 200 200 200 200 200 g Misc Rent etc 400 400 400 400 400 400 400 TOTAL RECEIPTS 16900 16900 17100 17200 17400 17500 17700 Governmental operating expenses a General government 2500 2500 2500 2500 2500 2500 2500 b Public safety 2000 2000 2000 2000 2000 2000 2000 c Streets and parks 600 600 600 600 600 600 600 d Health and charities 1400 1400 1400 1400 1400 1400 1400 e Golf course 200 200 200 200 200 200 200 Total governmental operating expenses 6700 6700 6700 6700 6700 6700 6700 Debt Service a Interest 960 920 880 840 800 760 720 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1000 Total debt service 1960 1920 1880 1840 1800 1760 1720 TOTAL DISBURSEMENTS 8660 8620 8580 8540 8500 8460 8420 Available for capital improvements 8240 8280 8520 8660 8900 9040 9280 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF BLUE RIDGE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Sewer improvements 60000 50 Federal Aid 30000 2 Street pavement 60000 50 Federal Aid 25 City 25 PropertyOwners 5000 5000 5000 3 Sewage treatment plant 25000 50 Federal Aid 12500 Total for Year 35000 5000 5000 12500 Financed by revenue certificates and general obligation bonds with bond payments of 5000 from general fund to be made in 1950 1951 and 1952 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 12FINANCIAL SUMMARY CITY OF McCAYSVILLE McCaysville located in the northern part of Fannin County at the Tennessee State Line is governed by a mayor and council The popu lation decreased from 1969 in 1930 to 1832 in 1940 The tax rate was reduced to 1750 mills as of January 1 1946 having been 20 mills for the last several years 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 proposed Prior to 1945 the ad valorem tax constituted 70 of the revenue It is estimated that the income from the municipally owned water works system will provide 37 of the total revenue Outstanding obligations amount to 52000 consisting of 23000 of 45 school bonds and 29000 of 5 water bonds which at the present rate will be retired in 1974 There was a cash balance of 3749 as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements and with an increase to 60 in property assessments beginning January 1 1946 the city will have available 52367 plus 3749 of current assets or a total of 56116 for public improvements over the next seven years 13FINANCIAL STATEMENT 19401945 CITY OF McCAYSVILLE ASSESSED VALUES Fiscal year 1940 1941 1942 i 1943 1944 1945 Real and personal property 435345 432233 434679 I 463322 468054 468075 Utilities private corporations 38547 39937 41507 42565 42857 43025 Total assessed value all taxable property 473892 472170 476186 505887 510911 511100 TAX RATE per 1000 2000 2000 2000 2000 2000 2000 RECEIPTS AND DISBURSEMENTS Fiscal year 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 289 1471 854 2045 3928 5724 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 7246 8808 10272 11395 11353 9770 b Public service water 546 522 5260 c Fines and forfeitures 930 1364 4321 2506 1942 2234 d Licenses and permits 544 517 687 513 545 712 d Street tax 5 630 999 j 1250 588 774 f Miscellaneous 63 25 273 179 782 410 g Rent 63 115 397 336 Total continuing sources of revenue 9397 11981 16949 j 16179 15210 19160 Nonrecurring receipts including borrowings a Reimbursements 610 851 2422 b Paving donations 257 2613 527 c Property sales 2000 1 d Loans 2868 1000 1000 Total nonrecurring receipts 3478 4108 1000 2613 2949 TOTAL RECEIPTS 12875 16089 17949 16179 17823 22109 Cash plus total receipts 13164 17560 18803 18224 21751 27833 DISBURSEMENTS Governmental operating expenses a General government 2978 4001 3885 3351 4319 3944 b Public safety 387 474 2045 1218 977 1136 c Roads bridges and streets 1759 5006 5050 3952 7657 7196 d Water 512 547 3170 e Miscellaneous 276 893 176 135 972 876 Total governmental operating expenses 5912 10921 11156 8656 13925 16322 Capital and emergency expenses a Education 646 131 12 24 b PWA account 1216 c Loans 1 3616 Total capital and emergency expenditures 1862 131 12 I 24 3616 Debt Service a Interestfunded debt 1282 1238 1192 1147 1102 1056 b Principalfunded debt 1000 1000 1000 1000 1000 1000 c Interest and principalfloating debt 1637 3416 3398 3469 d Payments to sinking funds 2090 Total debt service 3919 5654 5590 5616 2102 4146 TOTAL DISBURSEMENTS 11693 16706 16758 1 14296 16027 24084 Cash end of fiscal year 1471 854 2045 3928 5724 3749 Estimated 14ANTICIPATED FINANCES 19461952 CITY OF McCAYSVILLE ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 700000 720000 730000 740000 750000 750000 750000 Utilities private corporations 50000 50000 50000 50000 50000 50000 50000 Total assessed value all taxable property 750000 770000 780000 790000 800000 800000 800000 TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750 RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General prop taxcurrent levy 13000 13400 13600 13800 14000 14000 14000 b Public service water 7000 7000 10000 14000 14000 14000 14000 c Fines and forfeitures 3500 3500 3500 3500 3500 3500 3500 d Street tax 800 900 1000 1200 1200 1200 1200 e Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 25300 25800 29100 33500 33700 33700 33700 Nonrecurring receipts including borrowings a Prior taxes 4000 b Accounts due 3209 1 Total nonrecurring receipts 7209 TOTAL RECEIPTS 32509 25800 29100 33500 33700 33700 33700 DISBURSEMENTS Governmental operating expenses a General government 3000 3000 3000 3000 3000 3000 3000 b Public safety 3500 3500 3500 3500 3500 3500 3500 c Roads bridges and streets 3000 3000 3000 3000 3000 3000 3000 d Water 3000 3000 3500 4000 4000 4000 4000 e Truck and fire equipment 6500 f Miscellaneous 500 500 500 500 500 500 500 Total governmental operating expenses 19500 13000 13500 14000 14000 14000 14000 Debt Service a Bond interest 1012 968 922 878 832 788 742 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1009 c Principal and interest revenue certificates 2450 2400 2350 2300 2250 2200 2150 d Payments to sinking funds 1550 1600 4150 7700 7750 7800 7850 Total debt service 6012 5968 8422 11878 11832 11788 11742 TOTAL DISBURSEMENTS 25512 18968 21922 25878 25832 25788 25742 Available for capital improvements 6997 6832 7178 7622 7868 7912 7958 I 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF McCAYSVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATEH 1 Sidewalks 2000 2000 2 Extension of Water System 10000 5000 5000 3 Remodeling of City Hall 10000 10000 4 Installation of Sewerage System 60000 50 Federal Aid 30000 5 Street Improvement 90000 50 Fed Aid 33 13 Property Owners 16 23 City 5000 5000 5000 6 Construction of Sewage Disposal Plant 40000 50 Federal Aid 20000 Total for Year 2000 5000 20000 35000 5000 20000 Financed by bond issue Financed by revenue certificates andor bond issue 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 16FINANCIAL SUMMARY GILMER COUNTY Gilmer County is governed by a county commissioner and a two member advisory board The advalorem tax rate is 5 mills for state purposes 1750 mills for county purposes and 12 mills for county wide schools The assessed valuation is estimated at 60 of the true value of real and personal property Homestead and personal exemptions total approximately 50 of the assessed values The ad valorem tax furnishes 47 and the gaso line tax approximately 46 of the total revenue Outstanding obligations amount to 54000 consisting of 5 road bonds which at the present rate of maturity will be retired in 1956 There were a reserve of 5000 and a cash balance of 19454 or a total of 24454 in current assets as of May 21 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements the county will have available 40561 plus 24454 of current assets or a total of 65015 for public improvements over the next six years i 17FINANCIAL STATEMENT 19411945 GILMER COUNTY ASSESSED VALUES RECEIPTS DISBURSEMENTS Fiscal year 1941 1942 1943 1944 Real and personal property 1376598 1418887 1473602 1507359 Less homestead and personal exemption 682422 713506 749181 753962 Total 694176 i 705381 724421 753397 Utilities private corporations 493761 500000 517161 515792 Total assessed valueall taxable property 1187937 1205381 1241583 1269189 TAX RATE per 1000 2000 180oT 1750 1750 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1142 11442 22443 51544 52145 Cash beginning of fiscal year 8908 25568 25428 46418 26278 Continuing sources of revenue a General property taxcurrent levy 21435 20002 20561 21745 b General property taxprior levies and penalties 13 3347 1665 997 e Fines and forfeitures 1536 1031 454 1451 1490 d Licenses and permits 2300 1500 150 300 e State gasoline tax 20707 18069 5192 24939 19823 f Miscellaneous 504 470 219 480 191 g Rent 227 225 90 408 300 Total continuing sources of revenue 46722 24642 25957 49654 44846 Nonrecurring receipts including borrowings a Highway certificates 5613 1018 5613 5613 5613 b Highway contracts 29593 2839 c Miscellaneous 2500 2900 d Bonds retired 10000 Total nonrecurring receipts 35206 1018 10952 5613 18513 TOTAL RECEIPTS 81928 25660 36909 55267 63359 Cash plus total receipts 90836 51228 62337 101685 89637 Governmental operating expenses a General government 7785 4835 2582 10702 9782 b Public safety 2825 674 971 1513 c Roads bridges and streets 12874 14107 6990 36441 37635 d Health and charities 2682 1467 2512 2045 e Miscellaneous 664 14 f Equipment rental 27760 g Tax refund 222 Total governmental operating expenses 51101 24120 10260 50626 50975 Capital and emergency expenses a Equipment 778 2660 9393 b U S Bonds 15000 Total capital and emergency expenditures 778 17660 9393 Debt Service a Interest 5389 1680 1659 3121 2915 b Principalfunded debt 8000 4000 4000 4000 c Payments to sinking funds 1 2900 Total debt service 13389 1680 1 5659 I 7121 9815 TOTAL DISBURSEMENTS 65268 i 25890 1 15919 75407 70183 Cash end of fiscal year 25568 25428 1 46418 26278 j 19454 18ANTICIPATED FINANCES 19461952 GILMER COUNTY ASSESSED VALUES Fiscal year ending 51546 51547 51548 51549 51550 51551 51552 Real and personal property 1600000 1600000 1600000 1650000 1650000 1650000 1650000 Less homestead and personal exemption 800000 800000 800000 800000 800000 800000 800000 Total 800000 800000 800000 850000 850000 850000 850000 Utilities private corporations 550000 550000 550000 550000 550000 550000 550000 Total assessed value all taxable property 1350000 1350000 1350000 1400000 1400000 1400000 1400000 TAX RATE per 1000 1750 1750 1750 1750 1750 1750 1750 RECEIPTS Fiscal year ending 51546 51547 51548 51549 51550 51551 51552 Continuing sources of revenue a General property tax current levy 23500 23500 23500 24500 24500 24500 24500 b Fines and forfeitures 1500 1500 1500 1500 1500 1500 1500 c Licenses and permits 500 500 500 500 500 500 500 d State gasoline tax 27573 27573 27573 27573 27573 27573 27573 e Rent and miscellaneous 500 500 500 500 500 500 500 TOTAL RECEIPTS 53573 53573 53573 54573 54573 54573 54573 DISBURSEMENTS Governmental operating expenses a General government 10000 10000 10000 10000 10000 10000 10000 b Public safety 1000 1000 1000 1000 1000 1000 1000 c Roads bridges and streets 28000 28000 28000 28000 28000 28000 28000 d Health and charities 2500 2500 2500 2500 2500 2500 2500 Total governmental operating expenses 41500 41500 41500 41500 41500 41500 41500 Debt Service a Interest 2700 2500 2250 2000 1750 1500 1250 b Principal retirementfunded debt 4000 5000 5000 5000 5000 5000 5000 Total debt service 6700 7500 7250 7000 6750 6500 6250 TOTAL DISBURSEMENTS 48200 49000 48750 48500 48250 48000 47750 Available for capital improvements 5373 4573 4823 6073 6323 6573 6823 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS GILMER COUNT Y DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Boardtown Rd No 1see map beginning at Ellijay and extending 1290 miles northeast to GilmerFannin County Line 78000 50 Federal Aid 10000 10000 10000 9000 2 Construction of Roy Road No 2see map beginning at SR 43 at Cartecay Church and extending 1180 miles northeast to GilmerFannin County Line 76000 50 Federal Aid 10000 10000 18000 3 Construction of Pickett Road No 3see map beginning at SR 2 northwest of Ellijay and extending 965 miles via Gages Chapel to intersection with SR 2 near Nine Mile Church 64000 50 Federal Add 32000 4 Construction of Yukon Road No 4see map beginning at SR 52 near South Ellijay city limits and extending 990 miles to PickensGilmer County Line near Price Creek School 51000 50 Federal Aid 25500 5 Construction of Diamond Road No 5see map beginning at SR 43 at Mt Zion Church and extending 150 miles to GilmerFannin County Line near Harpers School 89000 50 Federal Aid 44500 6 Construction of Flat Creek Road No 6see map beginning at SR 5 130 miles north of Pickens County line and xtending via Berean Church and Flat Creek Church to intersection with SR 5 Length 1505 miles 88000 50 Federal Aid 44000 Total for Year 10000 10000 10000 9000 10000 10000 164000 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 20FINANCIAL SUMMARY CITY OF ELLIJAY Ellijay county seat of Gilmer County is governed by a mayor and council The population increased from 657 in 1930 to 1497 in 1940 The tax rate is 10 mills and has been stable at this rate for the past six years 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 proposed The ad valorem tax constitutes 43 and the income from the municipally owned waterworks system 36 of the total revenue Outstanding obligations amount to 48000 consisting of 18000 in water bonds and 30000 in street paving bonds which at the present rate will be retired in 1964 The city had a cash balance of 1033 as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements with an increase to 60 in property assessments beginning in 1946 the city will have available 46820 plus 1033 of current assets or a total of 47853 for public improvements over the next seven years I 21FINANCIAL STATEMENT 19401945 CITY OF ELLIJAY ASSESSED VALUES Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 Real and personal property 467000 468060 464200 473650 644730 643545 Utilities private corporations 43000 43310 44857 I 45000 46404 46828 Total assessed valueall taxable property 510000 511370 509057 i 518650 691134 690373 TAX RATE per 1000 1000 1000 1000 1000 1000 1000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 1941 1942 I 1943 1944 1945 Cash beginning of fiscal year 2908 1545 1077 89 448 275 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 5600 5440 4602 5674 6042 7894 b Public service water 3972 4507 4123 4006 3602 4494 c Fines and forfeitures 1178 1402 2162 2341 3714 5076 d Licenses and permits 240 319 386 234 46 1904 e Street tax 664 385 266 242 169 f Miscellaneous 40 Total continuing sources of revenue 11654 12053 11273 12521 13646 19577 Nonrecurring receipts including borrowings a Loan 720 b Trans from Water Fund 267 c Street pavings bonds 31280 Total nonrecurring receipts 267 720 31280 TOTAL RECEIPTS 11921 12053 11273 12521 14366 50857 Cash plus total receipts 14829 13598 12350 12610 14814 50582 DISBURSEMENTS Governmental operating expenses a General government 786 1016 1590 1215 878 1211 b Public safety 2646 2644 3355 3670 3914 5202 c Roads bridges and streets 875 903 87 136 1112 1330 d Health and charities 570 692 560 632 944 2712 e Water 2101 2615 2284 2957 3372 2770 f Miscellaneous 53 24 50 125 Total governmental operating expenses 7031 7870 7876 8634 10270 13350 Capital and emergency expenses a Street paving 30696 b Drilling well 1336 c Water meters 318 149 323 100 d New equipment 100 1370 920 e Airport equipment 168 Total capital and emergency expenditures 1654 149 591 100 1370 31616 Debt Service a Interest 739 1505 1644 1428 1449 l523 b Principalfunded debt 1000 2000 2000 2000 2000 2000 c Principalfloating debt 2633 997 150 1060 d Payments to sinking funds 227 Total debt service 4599 4502 3794 3428 3449 4583 TOTAL DISBURSEMENTS 13284 12521 12261 12162 15089 49549 Cash end of fiscal year 1545 1077 89 448 275 1033 22ANTICIPATED FINANCES 19461952 CITY OF ELLIJAY ASSESSED VALUES Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Real and personal property 1000000 1000000 1000000 1000000 1000000 1000000 1000000 Utilities private corporations 47000 47000 47000 47000 47000 47000 47000 Total assessed value all taxable property 1047000 1047000 1047000 1047000 1047000 1047000 1047000 TAX RATE per 1000 1000 1000 1000 1000 1000 1000 1000 RECEIPTS DISBURSEMENTS Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy b General property tax prior levies and penalties J 10400 10400 10400 10400 10400 10400 10400 c Public service water 7800 7800 7800 7800 7800 7800 7800 d Fines and forfeitures 5600 5000 5000 5000 5000 5000 5000 e Licenses and permits 3000 3000 3000 3000 3000 3000 3000 TOTAL RECEIPTS 26200 26200 26200 26200 26200 26200 26200 Governmental operating expenses a General government 1300 1300 1300 1300 1300 1300 1300 b Public safety 4000 4000 4000 4000 4000 4000 4000 c Streets 600 600 600 600 600 600 600 d Health and charities 2200 2200 2200 2200 2200 2200 2200 e Water 3000 2400 2400 2400 2400 2400 2400 f Equipment 1000 Total governmental operating expenses 12100 10500 10500 10500 10500 10500 10500 Debt Service a Interest 1440 1340 1240 1140 1040 940 840 b Principal retirementfunded debt 2000 2000 2000 2000 2000 2000 2000 c Principal retirementfloating debt 2300 d Payments to sinking funds to retire water certificates 4800 5400 5400 5400 5400 5400 5400 Total debt service 10540 8740 8640 8540 8440 8340 8240 TOTAL DISBURSEMENTS 22640 19240 19140 19040 18940 18840 18740 Available for capital improvements 3560 6960 7060 7160 7260 7360 7460 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF ELLIJAY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Swimming Pool and Tennis Courts 10000 10000 2 Extension of Water System 20000 20000 3 Extension of Sewerage System 25000 50 Federal Aid 5000 2500 5000 4 Golf Course and Club House 21600 21600 5 Street Improvement 60000 50 Federal Aid 5000 5000 10000 5000 5000 6 Construction of City Hall and Jail 40000 50 Federal Aid 20000 7 Construction of Sewage Treatment Plant 25000 50 Federal Aid 12500 Total for Year 30000 5000 29100 10000 10000 5000 37500 Financed from Special FundDonation by Mr J K McCutchen Financed by Revenue Certificates 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 24FINANCIAL SUMMARY MURRAY COUNTY Murray County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 15 mills for county pur poses and 15 mills for countywide schools The assesesed valuation is estimated at 25 of the true value of real and personal property An increase in valuation is proposed The homestead and personal exemption approximates 46 of the assessed values The ad valorem tax furnishes 51 and the gasoline tax approximately 34 of the total revenue The county has no outstanding obligations There were a reserve of 10000 in war bonds and a cash balance of 30211 or a total of 40211 in current assets as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will be increased to 50 beginning with 1946 the county will have available 230025 plus 40211 of current assets or a total of 270236 for public improvements over the next seven years 25FINANCIAL STATEMENT 19401945 MURRAY COUNTY ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 1945 Real and personal property 1545992 1593973 1641355 1709897 1761139 l827190 Less homestead and personal exemption 649613 688085 743437 783652 813457 844867 Total 896379 905888 897918 926245 947682 982323 Utilities private corporations l000000 1018735 856070 865579 870454 870706 Total assessed valueall taxable property 1896379 1924623 1753988 1791824 1818136 1853029 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 RECEIPTS AND DISBURSEMENTS Fiscal year 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 10446 12038 18037 27787 1 25875 15243 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 28508 28962 25645 25305 25313 27976 b Gen property taxprior levies and penalties 6227 1360 2375 2032 3006 1028 c Fines and forfeitures 2769 1321 1406 1036 2179 1997 d State gasoline tax 16702 16315 15377 19260 19327 21333 e Miscellaneous 674 450 527 723 856 976 Total continuing sources of revenue 54880 48408 45330 48356 50681 53310 Nonrecurring receipts including borrowings a Highway Department 3869 3531 2140 4786 b Forest 208 312 468 368 517 821 Total nonrecurring receipts 208 4181 3999 2508 517 5607 TOTAL RECEIPTS 55088 52589 49329 50864 51198 58917 Cash plus total receipts 65534 64627 67366 78651 77073 74160 DISBURSEMENTS Governmental operating expenses a General government 17343 16468 15006 16385 22616 13600 b Public safety 2455 2035 1338 1699 1239 2474 c Roads bridges and streets 22462 15691 14118 14907 23314 19732 d Health and charities 9222 5613 6531 5893 5100 4678 Total governmental operating expenses 51482 39807 36993 38884 52269 40484 Capital and emergency expenses a Equipment rental 1750 2741 b Equipment 4015 2377 3890 9561 3465 c Bonds 10002 Total capital and emergency expenditures 1750 6756 2377 13892 9561 3465 Debt Service a Interest 264 27 209 1 Total debt service 264 27 209 TOTAL DISBURSEMENTS 53496 46590 39579 52776 61830 43949 Cash end of fiscal year 12038 18037 27787 25875 15243 30211 26ANTICIPATED FINANCES 19461952 MURRAY COUNTY ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 3700000 3700000 3700000 3700000 3700000 3700000 3700000 Less homestead and pers exemption 1000000 1000000 1000000 1000000 1000000 1000000 1000000 Total 2700000 2700000 2700000 2700000 2700000 2700000 2700000 Utilities private corporations 900000 900000 900000 900000 900000 900000 900000 Total assessed value all taxable property 3600000 3600000 3600000 3600000 3600000 3600000 3600000 TAX RATE per 1000 1500 1500 1500 1500 1500 1500 1500 RECEIPTS DISBURSEMENTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General prop taxcurrent levy 54000 54000 54000 54000 54000 54000 54000 b Fines and forfeitures 2000 2000 2000 2000 2000 2000 2000 c Licenses and permits d State gasoline tax 20075 20075 20075 20075 20075 20075 20075 e Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 77075 77075 77075 77075 77075 77075 77075 Nonrecurring receipts including borrowings a Prior taxes and fines 2000 1 Total nonrecurring receipts 2000 TOTAL RECEIPTS 79075 77075 77075 77075 77075 77075 77075 Governmental operating expenses a General government 15000 15000 15000 15000 15000 15000 15000 b Public safety 2500 2500 2500 2500 2500 2500 2500 c Roads bridges and streets 20000 20000 20000 20000 20000 20000 20000 d Health and charities 7000 7000 7000 7000 7000 7000 7000 TOTAL DISBURSEMENTS 44500 44500 44500 44500 44500 44500 44500 Available for capital improvements 34575 32575 32575 32575 32575 32575 32575 27PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS MURRAY COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Free HopeChatsworth Road No 1see map beginning at SR 2 west of Free Hope Church and extending 507 miles to Chatsworth Ga 28000 50 Federal Aid 14000 2 Construction of Road No 2 see map beginning at SR 61 north of Chatsworth and extending 285 miles southwest to intersection with SR 2 west of Chatsworth 16000 50 Federal Aid 8000 3 Construction of NieholsvilleTennga Road No 3see map beginning at GordonMurray County Line and extending northwest 2995 miles to intersection with SR 61 at Tennga 111000 50 Federal Aid 55500 4 Construction of Hospital 100000 50 Federal Aid 5 Construction of Road No 4 see map beginning at east city limits of Eton Ga and extending west 365 miles to intersection with proposed Road No 3 22000 50 Federal Aid 11000 6 Construction of Road No 5 sea map beginning at SR 61 north of Cohutta Springs and extending northwest 880 miles to Tennessee State Line 50000 50 Federal Aid 25000 7 Construction of Road No 6 see map beginning at Eton and extending 580 miles west to WhitfieldMurray County Line 30000 50 Federal Aid 15000 8 Construction of Road No 7 see map beginning at Ramhurst Ga and extending 750 miles southwest to GordonMurray County Line 38000 50 Federal Aid 19000 9 Construction of Road No 8 see map beginning at SR 61 south of Chatsworth and extending southwest past Center Hill School to intersection with proposed Road No 3 Length 660 miles 33000 50 Federal Aid 16500 10 Construction of Road No 9 see map beginning at SR 61 north of Eton Ga and extending west 275 miles to intersection with proposed Road No 3 14000 507c Federal Aid 7000 11 Construction of Road No 10 see map beginning at SR 61 in Cisco Ga and extending northwest 240 miles to intersection with proposed Road No 3 12000 50 Federal Aid 6000 12 Construction of Airport 30000 50 Federal Aid 15000 Total for Year 22000 55500 36000 34000 16500 13000 15000 Large donations are anticipated for a county hospital The county will provide the additional sum necessary 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 28FINANCIAL SUMMARY CITY OF CHATSWORTH Chatsworth county seat of Murray County is governed by a mayor and council The population increased from 607 in 1930 to 1001 in 1940 The tax rate was lowered to 8 mills in 1945 having been 9 mills for the previous four years The assessed valuation is estimated at 33 13 of the true value of real and personal property The ad valorem tax constitutes 32 and the income from the municipally owned waterworks system 49 of the total revenue Outstanding obligations amount to 28000 consisting of 8000 in sanitary sewer bonds 16000 in disposal plant bonds and 4000 in water and sanitary bonds which at the present rate will be retired in 1967 The city had a cash balance of 13472 as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property valuations will continue their recent trends the city will have available 24410 plus 13472 of current assets or a total of 37882 for public improvements over the next seven years 29FINANCIAL STATEMENT 19401945 CITY OF CHATSWORTH ASSESSED VALUES Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 Real and personal property 359784 455401 475505 468353 489287 615915 Utilities private corporations 57746 57787 50484 51149 i 51239 52357 Total assessed valueall taxable property 417530 513188 525989 519502 540526 668272 TAX RATE per 1000 1000 900 900 900 j 900 800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 Cash beginning of fiscal year 1940 1962 1941 1942 1943 1944 3990 16703 14799 2196 RECEIPTS DISBURSEMENTS 1945 2707 Continuing sources of revenue a General property taxcurrent levy 3494 3850 4749 4691 4883 5346 b General property tax prior levies and penalties 1047 591 c Public service water 6168 6575 6759 7126 7744 9754 d Fines and forfeitures 654 697 1204 1498 1430 1940 e Licenses and permits 1500 1208 1534 1422 1244 1365 f Miscellaneous 420 306 722 99 61 Total continuing sources of revenue 13283 13227 14968 14836 15362 18405 Nonrecurring receipts including borrowings a Interest 96 47 147 b Revenue certificates and bonds 10031 18003 c Loan 5000 d Bonds cashed 9000 e Paving assessment 1175 31 3340 276 Total nonrecurring receipts 15127 18003 1175 78 3487 9276 TOTAL RECEIPTS 28410 31230 16143 14914 18849 27681 Cash plus total receipts 30372 35220 32846 29713 21045 f 30388 Governmental operating expenses a General government 1005 794 1175 1128 1332 1018 b Public safety 2539 2144 3074 2685 3148 2293 c Roads bridges and streets 2061 347 2719 526 1011 1388 d Health and charities 293 395 814 477 593 884 e Water 5167 5449 2390 2489 4292 5149 f Miscellaneous 154 Total governmental operating expenses 11219 9129 10172 7305 10376 10732 Capital and emergency expenses a Disposal plant 8851 1937 b Filter plant 3856 c Public improvements 4284 545 4806 3358 d U S Bonds 13000 Total capital and emergency expenditures 8851 5793 4284 13545 4806 3358 Debt Service a Interest 1212 1495 1591 1427 1156 826 b Principalfunded debt 2500 2000 2000 2000 2000 2000 c Principalfloating debt 2600 100 3240 Total debt service 6312 3595 3591 6667 3156 2826 TOTAL DISBURSEMENTS 26382 18517 18047 j 27517 18338 16916 Cash end of fiscal year 3990 J 16703 14799 2196 2707 13472 30ANTICIPATED FINANCES 19461952 CITY OF CHATSWORTH RECEIPTS DISBURSEMENTS ASSESSED VALUES Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Real and personal property 625000 635000 645000 645000 645000 645000 645000 Utilities private corporations 55000 55000 55000 55000 55000 55000 55000 Total assessed value all taxable property 680000 690000 700000 700000 700000 700000 700000 TAX RATE per 1000 800 800 800 800 800 800 800 Fiscal year ending 1231 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General prop taxcurrent levy 5400 5500 5600 5600 5600 5600 5600 b General property tax prior levies and penalties 1800 c Public service water 10000 10000 10000 10000 10000 10000 10000 d Fines and forfeitures 2500 2500 2500 2500 2500 2500 2500 e Licenses and permits 1500 1500 1500 1500 1500 1500 1500 TOTAL RECEIPTS 21200 19500 19600 19600 19600 19600 19600 Governmental operating expenses a General government 1000 1000 1000 1000 1000 1000 1000 b Public safety 3000 3000 3000 3000 3000 3000 3000 c Roads bridges and streets 500 500 500 500 500 500 500 d Health and charities 1000 1000 1000 1000 1000 1000 1000 e Water 5000 5000 5000 5000 5000 5000 5000 Total governmental operating expenses 10500 10500 10500 10500 10500 10500 10500 Debt Service a Interest 1000 915 830 745 660 625 590 b Principal retirementfunded debt 2000 2000 2000 2000 1000 1000 1000 c Prin retirementfloating debt 2000 1 d Payments to sinking funds 3000 3000 3000 3000 3440 3475 3510 Total debt service 8000 5915 5830 5745 5100 5100 5100 TOTAL DISBURSEMENTS 18500 16415 16330 16245 15600 15600 15600 Available for capital improvements 2700 3085 3270 3355 4000 4000 4000 Payment of Revenue Certificates 31PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF CHATSWORTH DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Filter Plant and Water Extension 40000 40000 2 Fire Protection Improvements 3000 3000 3 Extension of Sewerage System 55000 50 Federal Aid 10000 17500 4 Street Improvement 45000 33 13 City 66 23 Property Owners 5000 5000 5000 5 Construction of Swimming Pool 30000 50 Federal Aid 15000 Total for Year 40000 13000 5000 5000 5000 32500 25000 to be financed by Revenue Certificates Financed by Revenue Certificates 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 32FINANCIAL SUMMARY WHITFIELD COUNTY Whitfield County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 145 mills for county purposes and 15 mills for countywide schools The assessed valuation is estimated at 40 of the true value of the real and personal property Homestead and personal exemptions total approximately 30 of the assessed values The ad valorem tax furnishes 78 and the gaso line tax approximately 15 of the total revenue Outstanding obligations amount to 165000 consisting of 5 road bonds which at the present rate of maturity will be retired in 1954 There were a reserve of 32243 to be used only for bond retire ment and a cash balance of 69926 as of December 31 1945 Based on comparative analysis of past income and disbursements and future estimated income and disbursements and assuming that property assessments will continue along their present trends the county will have available 403609 plus 69926 of current assets or a total of 473535 for public improvements over the next seven years 33FINANCIAL STATEMENT 19101945 WHITFIELD COUNTY ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 1945 Real and personal property 8012855 8323111 8984715 8851179 8986888 9199455 Less homestead and personal exemption 2266232 2427030 2598602 2619715 2732985 2853220 Total 5746623 5896081 6386113 6231464 6253903 6346235 Utilities private corporations 741219 763554 783365 859822 884075 910516 Total assessed valueall taxable property 6487842 6659635 7169478 7091286 7137978 7256751 TAX RATE per 1000 1150 1450 1450 1450 1450 1450 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 1941 1942 1943 1944 1945 Cash beginning of fiscal year 37623 61271 5658 41255 115614 72879 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 63025 21931 25495 74458 28238 101821 b Gen property taxprior levies and penalties 65475 11231 70449 72035 22250 c Fines and forfeitures 3651 2189 1366 1652 3100 1825 d State gasoline tax 18701 16459 18730 16434 18580 22348 e Miscellaneous 929 3327 3187 3368 9049 8173 Total continuing sources of revenue 151781 55137 119227 167947 81217 134167 Nonrecurring receipts including borrowings a Sinking fund 27797 27045 26293 25541 24789 24038 b State Highway projects 2507 9393 1221 c Forestry 2509 Total nonrecurring receipts 30304 27045 35686 26762 24789 26547 TOTAL RECEIPTS 182085 82182 154913 194709 106006 160714 Cash plus total receipts 219708 143453 160571 235964 221620 233593 DISBURSEMENTS Governmental operating expenses a General government 20071 18012 18972 14481 19438 23126 b Public safety 7918 7698 7198 6313 7014 6764 c Roads bridges and streets 21566 19938 17639 17314 36986 41014 d Health and charities 9341 13308 14521 13199 18285 27134 e Maintenance of convicts 6658 8120 8335 7292 322 f County farm 2374 2682 3071 2816 1273 1048 g Miscellaneous 7098 8910 10400 10943 21994 17375 Total governmental operating expenses 75026 78668 80136 72358 105312 116461 Capital and emergency expenses a Rock crusher 5373 614 36 1324 134 b Truck and tractors 50241 31468 12851 21127 18506 23168 Total capital and emergency expenditures 55614 32082 12887 22451 18640 23168 Debt Service a Interest 12797 12045 11293 10541 9789 9038 b Principalfunded debt 15000 15000 15000 15000 15000 15000 Total debt service 27797 27045 26293 25541 24789 24038 TOTAL DISBURSEMENTS 158437 137795 119316 120350 148741 163667 Cash end of fiscal year 61271 5658 41255 115614 72879 69926 34ANTICIPATED FINANCES 19461952 WHITFIELD COUNTY ASSESSED VALUES Fiscal year 1946 1947 1948 1949 1950 1951 1952 Real and personal property 10000000 10100000 10200000 10300000 10400000 10500000 10600000 Less homestead and pers exemption 3000000 3000000 3000000 3000000 3000000 3000000 3000000 Total 7000000 7100000 7200000 7300000 7400000 7500000 7600000 Utilities private corporations 1000000 1000000 1000000 1000000 1000000 1000000 1000000 Total assessed value all taxable property 8000000 8100000 8200000 8300000 8400000 8500000 8600000 TAX RATE per 1000 1450 1450 1450 1450 1450 1450 1450 RECEIPTS Fiscal year 1946 1947 1948 1949 1950 1951 1952 Continuing sources of revenue a General property tax current levy 116000 117500 119000 120000 122000 123000 125000 b Fines and forfeitures 2000 2000 2000 2000 2000 2000 2000 c State gasoline tax 23028 23028 23028 23028 23028 23028 23028 d Misc and refund on salaries 9000 9000 9000 9000 9000 9000 9000 Total continuing sources of revenue 150028 151528 153028 154028 156028 157028 159028 Nonrecurring receipts including borrowings a 1945 gasoline tax 1919 b Reserve fund 23250 8994 c Prior taxes 50000 Total nonrecurring receipts 75169 8994 1 TOTAL RECEIPTS 225197 160522 153028 154028 156028 157028 159028 DISBURSEMENTS Governmental operating expenses a General government 20000 20000 20000 20000 20000 20000 20000 b Public safety 7000 7000 7000 7000 7000 7000 7000 c Roads bridges and streets 20000 20000 20000 20000 20000 20000 20000 d Health and charities 20000 20000 20000 20000 20000 20000 20000 e County farm 2000 2000 2000 2000 2000 2000 2000 i Miscellaneous 15000 15000 15000 15000 15000 15000 15000 Total governmental operating expenses 84000 84000 84000 84000 84000 84000 84000 Debt Service a Interest 8250 7500 6500 5500 4500 3500 2508 b Principal retirementfunded debt 15000 20000 20000 20000 20000 20000 20000 Total debt service 23250 27500 26500 25500 24500 23500 22500 TOTAL DISBURSEMENTS 107250 111500 110500 109500 108500 107500 108500 Available for capital improvements 117947 49022 42528 44528 47528 49528 52528 35PROGRAM OF PROPOSED PUBLIC IMPROVEMENTSWHITFIELD COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Airport Road No 1see map beginning at end of present paving and extending 378 miles southeast to airport 33000 50 Federal Aid 16500 2 Construction of Old DaltcmCalhoun Road No 2see map beginning 325 mi southwest of SR 3 and extending 90 mi via Carbondale to the WhitfieldGordon County Line 49500 50 Federal Aid 24750 3 Construction of Beaverdale Road No 3see map beginning at end of present paving on PR 33 and extending 517 miles via Beaverdale to WhitfieldMurray County Line 28000 50 Federal Aid 14000 4 Construction of VarnellWaring Road No 4see map beginning at end of present paving between SR 71 and Waring and extending 570 miles to intersection with SR 158 at Varnell Ga 38000 50 Federal Aid 19000 5 Construction of Mt VernonTunnell Hill Road No 5see map beginning at SR 2 near Mt Vernon and extending 410 miles to intersection with SR 3 near Tunnell Hill 27000 50 Federal Aid 13500 6 Construction of Mill Creek Road No 6see map beginning at end of present paving at Mill Creek Baptist Church and extending 176 miles to WhitfieldWalker County Line 11600 50 Federal Aid 5800 Total for Year 16500 24750 14000 19000 19300 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 36FINANCIAL SUMMARY CITY OF DALTON Dalton the county seat of Whitfield County is one of the leading industrial cities in the northwestern part of the state For the past twentyfive years the city has had a steady healthy growth More than 50 industrial plants of various types have sprung up in the city and nearby rural sections of the county The greater part of them are textile mills of various types principally chenille but there are furniture mills lumber mills foodprocessing plants and many others All are manufacturing civilian goods and production will continue during the postwar period In 1920 Dalton had a population of only 5222 this had increased to 8160 in 1930 and 10448 in 1940 Since 1940 the growth has been accelerated and there is every indication that it will continue for some time Surrounded by a good agricultural area the city is well able to supply employment to a much larger population Outstanding obligations amount to 172000 consisting of sewer water school and general improvements bonds which at the present rate will be retired in 1965 As of June 30 1945 there was on deposit in the bond account 43400 leaving a net liability of 128600 There were a cash balance of 9301 and accounts receivable of 11473 mak ing a total of 20774 in current assets as of June 30 1945 Operation cost of the city government has been borne principally by the municipally owned utilities which operate as a separate unit from the city government Of the total tax rate only 055 mills goes for the operation and maintenance of general government which in cludes the fire police street health and sanitary departments and sal aries of all other city employees exclusive of those in the utility depart ment The average rate for the past six years has been less than 050 mills The following division of the tax rate is the recommended schedule for the next six years Tax Year ending Dec 31 1946 1947 1948 1949 1950 1951 General 500 125 625 250 750 125 625 250 750 125 625 250 750 125 625 250 750 125 625 250 7 50 Principal Interest and Sinking Fund Existing Debt Service Schools Principal and Interest Bonds for New Improvements 125 625 250 Total Tax Rate 1500 1750 1750 1750 1750 1750 The present limit is 50 mills for general government A revision of the city charter will be required to permit the increase to 750 mills as shown in the other years As the utilities are in need of about a 750000 expansion and modernization program it is necessary that the city levy an adequate tax to finance its operation cost so that profits from the utilities can be used for their expansion and other public improvements for the city The tax rate for schools is 950 mills and for funded debt 245 mills The average assessed valuation of all taxable property is estimated at 30 of the true value An immediate increase in valuation to 60 of actual value is desirable 37FINANCIAL STATEMENT 19401944 CITY OF DALTON ASSESSED VALUES Fiscal year 1940 1941 1942 1943 1944 Real and personal property 5274479 5518398 5888508 5984902 6086949 Utilities private corporations 102659 104760 1 109105 116112 118346 Total assessed valueall taxable property 5377138 5623158 1 5997613 6101014 6205295 TAX RATE per 1000 1250 1250 1250 1250 1250 RECEIPTS DISBURSEMENTS RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 123141 123142 63044 63045 Cash beginning of fiscal year 17308 24127 41417 56376 8037 Continuing sources of revenue a General property taxcurrent levy 76275 71872 71923 103977 80481 b Public service water light 55000 79000 74000 183142 105293 c Fines and forfeitures 12053 14159 11610 15856 12293 d Licenses and permits 17744 18701 18702 27852 17917 e Miscellaneous rents sales 548 914 2420 2765 2445 f Sewer taps 738 1090 256 180 245 g Cemetery 1323 1368 1899 4062 2832 h Building permits 146 305 25 18 73 Total continuing sources of revenue 163827 187409 180835 337852 221579 Nonrecurring receipts including borrowings a Sale of airport 14827 b Curb and gutter accounts 7036 4283 651 3737 4687 c Insurance 715 8934 d Paving Bond account 519 83 60 1319 e Grants 24455 Total nonrecurring receipts 32725 13300 711 19883 4687 TOTAL RECEIPTS 196552 200709 181546 357735 226266 Cash plus total receipts 179244 176582 140129 301359 234303 Governmental operating expenses a General government 8210 9129 11425 12890 14381 b Fire department 6364 7976 9780 14388 15186 c Schools 52802 70622 65415 130084 64568 d Streets 25416 36560 25806 41168 31658 e Health charities and donations 4969 8014 5706 10493 11482 f Police department 21256 22972 27838 38575 27932 g Cemetery 6270 3179 3709 5222 4225 h Sanitary department 10348 11899 11208 17180 15234 i Miscellaneous 84 92 1709 2204 1153 Total governmental operating expenses 135719 170443 162596 272204 185819 Capital and emergency expenses a Sewers 5320 4635 1148 84 2262 b Capital improvements 44067 25922 16512 1115 21548 c Damage cost and RW 804 1268 426 1407 366 Total capital and emergency expenditures 50191 31825 18086 2606 24176 Debt Service a Interest 8140 7649 7333 10632 6373 b Sinking fund and principalfunded debt 9321 8082 8490 7880 8632 Total debt service 17461 15731 15823 18512 15005 TOTAL DISBURSEMENTS 203371 217999 196505 293322 225000 Cash end of fiscal year 24127 41417 56376 8037 9303 ANTICIPATED FINANCES 19451951 CITY OF DALTON ASSESSED VALUES Year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 6147237 12400000 12500000 12600000 12700000 12800000 12900000 Utilities private corporations 126510 130000 130000 130080 130000 130000 130000 Total assessed value all taxable property 6273747 12530000 12630000 12730000 12830000 12930000 13030000 TAX RATE per 1000 1250 1500 1750 1750 1750 1750 1750 RECEIPTS Fiscal year ending 63046 63047 63048 63049 63050 63051 63052 Continuing sources of revenue a General prop taxcurrent levy 78400 187900 221000 222700 224500 226200 228000 b Fines and forfeitures 15000 15000 15000 15000 15000 15000 15000 c Licenses and permits 20000 20000 20000 20000 20000 20000 20000 d Cemetery 3000 3000 3000 3000 3000 3000 3000 e Miscellaneous 2000 2000 2000 2000 2000 2000 2000 f Other sources 94039 27300 20100 19500 18600 18000 17100 Total continuing sources of revenue 212439 255200 281100 282200 283100 284200 285100 Nonrecurring receipts including borrowings a Prior taxes 6241 b Ac receivable 5232 Total nonrecurring receipts 11473 1 TOTAL RECEIPTS 223912 255200 281100 282200 283100 284200 285100 DISBURSEMENTS Governmental operating expenses a Administrative government 15000 15000 15000 15000 15000 15000 15000 b Fire department 20000 20000 25000 25000 25000 25000 25000 c Streets department 30000 30000 35000 35000 35000 35000 35000 d Health and charities 10000 10000 10000 10000 10000 10000 10000 e Police department 30000 30000 35000 35000 35000 35000 35000 f Sanitary department 20000 20000 30000 30000 30000 30000 30000 g Cemetery 5000 5000 5000 5000 5000 5000 5000 h Schools 59600 78300 78900 79500 80100 80800 81400 Total governmental operating expenses 189600 208300 233900 234500 235100 235800 236400 Debt Service a Principal and interest existing debt service 15370 15600 15700 15900 16000 16100 16200 b Principal retirementfloating debt 18942 c Principal and interest on bonds for new improvements 31300 31500 31800 32000 32300 32500 Total debt service 34312 46900 47200 47700 48000 48400 48700 TOTAL DISBURSEMENTS 223912 255200 281100 282200 283100 284200 285100 39PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF DALTON An extensive public improvement program is being proposed for the next several years As the plan is very extensive requiring much preliminary engineering study and surveys no definite schedule of work is possible at this time however the following is a tentative esti mate of the proposed program 1 Extension and Improvement of Water System500000 2 Improvement of Gas Plant 250000 3 Extension of Sewerage System 350000 4 Construction of High School Building 250000 5 Construction of Parks and Playground Facilities includ ing swimming pool bath houses tennis courts golf course and club house 150000 6 YWCA by private subscriptions 100000 7 Street Improvements 500000 8 Detention Home in connection with Whitfield County 50000 9 Library 50000 Financed by Revenue Certificates Property owners to pay about 80 of cost and city 20 All other improvements will be financed by profits from the utili ties and by a bond issue payment of which is to be made by the 250 mill levy as provided for in the anticipated income 4CREVISED PROGRAM of PUBLIC IMPROVEMENTS for CITY OF THOMASVILLE GEORGIA April 1946FINANCIAL SUMMARY CITY OF THOMASVILLE Thomasville the county seat of Thomas County is governed by a board of commissioners The population increased from 11732 in 1930 to 12683 in 1940 The tax rate is 20 mills It had been stable at that rate for several years but was lowered to 17 mills for the years 1944 and 1945 The assessed valuation is estimated at 55 of the true value of real and personal property During the period studied the ad valorem tax has provided about 29 and the income from the municipally owned water and light plant around 63 of the total revenue Outstanding obligations amounted to 228000 consisting of 23000 of 42 street paving bonds 18000 of 4V light plant bonds with maturity dates in 1947 80000 of 412 school bonds maturing in 1954 and 107000 of 2M municipal building bonds maturing in 1958 There were a cash balance of 4373 and a reserve of 157627 which made a total of 162000 in current assets as of December 31 1944 Based on a comparative analysis of past income and disbursements and future estimated income and disbursements and assuming normal growth in property assessments the city will have available 719840 plus 162000 of current assets or a total of 881840 for public im provements over the next six yearsANTICIPATED FINANCESCITY OF THOMASVILLE 19451951 ASSESSED VALUES Fiscal year 1945 1946 1947 1948 1949 1950 1951 Real and personal property 7870000 7980000 8090000 8200000 8310000 8420000 8520000 Utilities private corporations 477000 480000 480000 480000 480000 480000 480000 Total assessed value all taxable property 8347000 8460000 8570000 8680000 8790000 8900000 9000000 TAX RATE per 1000 1700 2000 2000 2000 2000 2000 2000 RECEIP1 S AND DI SBURSEMENTS Fiscal year 1945 1946 1947 1948 1949 1950 1951 Continuing sources of revenue a General prop taxcurrent levy 141900 169200 171400 173600 175800 178000 180000 b Public service water and light 400000 400000 410000 410000 410000 410000 410000 c Fines and forfeitures 15000 12000 12000 12000 12000 12000 12000 d Licenses and permits 35000 35000 37000 37000 37000 37000 37000 e Miscellaneous 3000 3000 3000 3000 3000 3000 3000 TOTAL RECEIPTS 594000 619200 633400 635600 637800 640000 642000 DISBURSEMENTS Governmental operating expenses a General Government 20000 21000 21000 21000 21000 21000 21000 b Public safety 52000 52000 52000 52000 52000 52000 52000 c Streets 20000 20000 20000 20000 20000 20000 20000 d Health and charities 30000 31000 31000 31000 31000 31000 31000 e Schools 58400 84600 85700 86800 87900 89000 90000 f Water and lights 290000 290000 300000 300000 300000 300000 300000 Total governmental operating expenses 470400 498600 509600 510800 511900 513000 514000 Debt Service a Interest 8120 7220 6545 5600 5200 4725 4250 b Principal retirementfunded debt 20000 15000 21000 12000 15000 15000 15000 Total debt service 28120 22220 27545 17600 20200 19725 19250 TOTAL DISBURSEMENTS 498520 520820 537245 528400 532100 532725 533250 Available for capital improvements 96380 98380 96155 107200 105700 107275 108750 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF THOMASVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Improvement of water and light plant 400000 250000 150000 2 Improvement of City Hall 3000 3000 3 Extension of water service lines 50000 50 Fed aid 25000 4 Extension of sewer lines 50000 50 Fed aid 25000 5 Construction of Recreation Center 150000 50 Fed aid 75000 6 Construction of swimming pool 20000 50 Fed aid 10000 7 Pavement of streets 300000 50 Fed aid 33 Prop Owners 50000 8 Installation of Sanitary Digester for disposal plant 8000 50 Fed aid 4000 9 Improvement of streets 120000 50 Fed aid 33 Prop Owners 10000 10000 Total for Year 250000 203000 85000 54000 10000 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 availablew P I C K E N S ROAD MAP WHITFIELD MURRAY GILMER FANNIN COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA MARCH 1946 jJiLU COUNTY BOUNDARIES STATE COUNTY MILITIA DISTRICT CM D CORPORATE Of DELIMIT NATIONAL OR STATE PARK NATIONAL OR STATE FOREST NATIONAL ORSTATE MONUMENT RAILROADS SiNSLC OPERATING COMPANY iI1t MORE THAN ONE OPERATING COMPANY NARROW GAGE RAILROAO STANDARD CASEPRIVATELY OWNED NARROW OAGC PRIVATELY OWNED ELECTRtC MTERURBAN OR SUBURBAN TRACK RETAtNEDNO SERVICE RAILROAD ON STRECTORROAD ELECTRIC RR ON STREET OR ROAD 1 RAILROAD GRADE CROSSING Ii UNOERPASS HIGHWAY BELOW h OVERPASS HIGHWAY ABOVE OIK RAILROAO STATION RAILROAO TUNNEL Hf RAILROAO BRIDGE LEGEND DRAINAGE INTERMITTENT STREAM NARROW STREAM OR CfiEE WIDE STREAM OR RIVER DRAINAGE DITCH CANAL RESERVOIRLAKE OR PONO SWAMP OR MAIT5H WATERFALLNARROW STREAM WATERFALL WIDE STREAM BRIDGES NAFTROW STREAM CULTURAL SYMBOLS SCALE IN MILES 4 I AIRWAYS Ail ROUTE AIRWAY BE A CON LIGHT ARMYNAVY M MARINE CORPS FiElU dcpt of commerce intermediate field a commercial or municipal field marked auxiliary felo marred or emersency fielo Airport housing facilities airport type not specified AIRWAY o v O DRAINAGE STRUCTUR65I0T0 20SPAN HIGHWAY BRIDGE OVER 20 SPAN T SERIES SHORT SPAN BRUGES iit BRIDGES WIDE STREAM TTOLL HIGHWAY BRIDGE G jlfrfij ORAWIRIDGE eM SUSPENSION BRIDGE AtCH TRUSSIWWOOO SSTEL MM MISCELLANEOUS tffRL T URES OAM T fc DAM WITH ROAO X OAM WITH LOCK IWI LEVEE LEVEE WITH ROAO T FORD i CATTLE GUARD TRAFFIC CIRCLE IHTEHSECTlON CLOVER LEAF INTERSECTION FARM UNiT DAIRY DWELLING GROUP OF 0WELLING5 NURSERY WAREHOUSE OR LARGE BARN SCHOOL OR COLLEGE CEMETERY CHURCH HOSPITAL COMMUNITY AUDITORIUM POST OFFICE WAP CONTROL TRAMtVtfM NfAATOA C0lATS TRIAMBWLATIOM STATION TRAVERSE STATION CiTVANO V1LLACC CENTERS STATE CAPITOL COUNTY II AT STATE POLICE DISTRICT HEADQUARTERS CORRECTIONAL INSTITUTION COUNTY PRISON FARM B SEASONAL DWELLINGS FRUIT OR NUT ORCHARD X BUSINESS AND INDUSTRIAL SYMBOLS WATERWAYS MiSCELLW0ap5TMB0LS STORE OR SMALL BUSINESS GROUP OF STORES BUSINESS AND HOME COMBINED BUSINESS AND POST OFFICE BUSINESS ANO FILLING STATION FILLING STATION TOURIST CAMP HOTEL FACTORY OR INDUSTRIAL PLANT POWER PLANT SEASONAL INOUSTRY SAW MILL STATIONARY FRUIT PACKING PLANT TURPENTINE STILL RADIO STATION TANKS DISPOSAL PLANT hi a t bVwsb 9 Tt NAVIGABLE STREAM HEAO OF NAVIGATION MAO OF HviATi9NDEEP WATER OPERATED SHIP OR SAASE LINES WHARF COCK PIER OR LANOINB INTERNATIONAL PORT OF ENTRY PORT OF ENTRY LIGHTHOUSE fc H LIGHT NAUTICAL Q LANDMARK LIGHT BEACON T jvm FIRST TP TOLL Mrt ffF PROMINENT ELEVATION FEET ABOVE SE LEVEL COAST GUARD STATION LIFE GUAND STATION FOREST RANGER SBBtTlON FOREST SEiVJCE LOOKOUT STATION I1 GE OR PUMPING STATION C C C CAMP MINE GRAVEL PiT OUARRY LOCAL DEPOSIT Of ROAD MATERIAL 2 ROAD SYSTEM DESIGNATION UPtlTfcO STATES HIGHWAY STATI MISHWAT FEDERAL AID HlWWAY SYSTEM FA FEDERAL A SECONDARY HIGHWAY SYSTEM FAS STATI AlO COUHTY MISHWAT A INCORPORATED ClT QRlW C1WSUS jgJfaftL kLfVATONPftT0It DELIMITED AREA WMO CENSUS vJiflJ UNINCORPORATED TOWN TV CENTER 0 RECREATIONAL FEATURES COL COURSE OR CLUB SMALL MONUMENT MUNICIPAL PARK PAIR AROUND OR RAM COURM FORT LOOSE 0 CAMP HOWM cXmp MOUHB nTInSivi RECATiOA4 AREA FRESH AlR FARM OR RSST MOMS PICNIC BROWNS PLAY SOUH0 OR BML PA BATNMfS BE AC SCENIC SITE BiRB SANCTUARY BAMf FARM AMf PRESERVE FISM HATCH Ft f ISHINS ARIA C3 A O H A Av A A A m ft ft I MILEAGE BETWEEN TOWNS AND IMPORTANT JUNCTIONS ROAO TYPES PRIVATE ENTRANCE PRIVATE RMB PRIMITIVE ROAO UHIHP ROVES RtAS ARABS AM DRAINED ROAl SOIL SURFACES MAO Nf SAL SURFACES Mil LOW TTP METAL IWRFACtSROAS fL SiTUuOUS IWRFACES RO if PAVES ROAP 123 ETCINDICATE ROAD PRIORITIESi HCO PUBLIC IMPROVEMENTS no 0 FOR MONTGOMERYTATTNALLTOOMBS COUNTIES PUBLIC WORKS STUDY No 10 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA JUNE 1946A LONGRANGE PROGRAM OF PUBLIC IMPROVEMENTS FOR MONTGOMERY TATTNALL TOOMBS COUNTIES INCLUDING THE CITIES OF MOUNT VERNON REIDSVILLE PUBLIC WORKS STUDY NO 10 PREPARED BY PUBLIC WORKS PANEL OF THE AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA IN COLLABORATION WITH THE COUNTIES AND CITIES JUNE 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 Montgomery County J W Calhoun Chairman Uvalda Commissionery D D McGregor Ailey D H McRae Mt Vernon also Clerk and Treas urer J B OConner Tarrytown R D ONeal Ailey Tattnall County R H Kennedy Chairman Reidsville Commissioners Troy Jarriel Collins L R Nelson Reidsville C I Stubbs Glennville H M Thompson Glennville J P Cheney Clerk Reidsville Toombs County W E Clark Commissioner Lyons Miss Louise Brantley Clerk Lyons CITY OFFICIALS Mount Vernon G C Smith Mayor City Council E E Burch E H Alc Crimmon D H McRae W B Morrison W M Peterson R R Walker B C Anderson Clerk Reidsville L R Nelson Mayor City Council C L Cheney C E Curry Wilton Hill J C Kennedy A F Southwell J R Cheney ClerkCONTENTS PAGE I Introduction 4 II Montgomery County a Program for Montgomery County 5 b Program for City of Mount Vernon 9 III Tattnall County a Program for Tattnall CountyI3 b Program for City of Reidsville7 IV Toombs County a Program for Toombs County2i V Map Montgomery Tattnall and Toombs Counties 25INTRODUCTION Montgomery Toombs and Tattnall Counties are located in the south eastern part of the State the last named on the coastal plain and the other two on the edge of the coastal plain region The topography is fairly level and the land is well drained except along the streams where bottomlands are not in production but used for pasture According to the Federal census for the years 1930 and 1940 the popula tion increased in Tattnall from 15411 to 16243 and decreased in Toombs from 17165 to 16952 and in Montgomery from 10020 to 9668 In 1940 over 60 of the population in Montgomery and Tattnall Counties resided on farms and the remainder were rural nonfarm dwellers In Toombs County 239 of the population was urban 181 rural nonfarm and 58 farm Only 1220 persons in the entire area were engaged in manufacturing and in the wholesale retail and service trades in that year Montgomery County is 235 square miles iri area Tattnall 493 and Toombs 369 The percentage of total acreage employed in farming ranges from 60 in Tattnall to 646 in Montgomery and 713 in Toombs Soil types are generally good and are suited to a variety of products Agricultural pursuits provide almost the entire income in the three counties where large acreages are planted to corn peanuts and cotton Tobacco hay crops pecans livestock and naval stores are also produced in some quantity About onefourth the area of Mont gomery County and onethird that of Toombs and Tattnall is woodland The few industrial establishments in the section are nearly all engaged in the pro duction of lumber and naval stores Toombs County is an active market for tobacco pecans peanuts and livestock In preparing this sixyear program of public works 50 Federal aid has been assumed to supplement the anticipated income The programs have been prepared with the idea of developing first those projects which are most urgently needed It is possible that circumstances will occur which may alter the priority of needs in the respective counties and towns and for this reason the program should be revised annually and should be extended to maintain a con stant sixyear period The program is flexible and can be put into effect over a shorter or longer period of time depending on economic and local conditions The program of public works has been prepared for these counties through the combined efforts of the county and city officials and various 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 MONTGOMERY COUNTY Montgomery County is governed by a fiveman board of county commis sioners The ad valorem tax rate is 5 mills for state purposes 18 mills for county purposes and 5 mills for countywide schools The county rate was raised in 1942 from 15 to 20 mills and in 1944 was reduced to the present rate The assessed valuation is 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 During the period studied the homestead and personal exemption has ap proximated 42 of the assessed values The ad valorem tax has provided about 48 and the gasoline tax 43 of the total revenue As of June 30 1945 there were 7135 in outstanding warrants and a cash balance of 2213 The following tables set forth details of the Countys finances from 1940 through June 30 1945 the anticipated picture for the next seven years and a proposed fiveyear program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and assuming that property assess ments will be increased 30 in 1946 the County will have available 75118 plus 2213 of current assets or a total of 77331 for public improvements over the next six yearsFINANCIAL STATEMENT MONTGOMERY COUNTY 19401944 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars Real and personal property 1400497 1432034 1483710 1433597 1418986 Less homestead and personal exemption 564299 571462 592993 597804 608831 Total 836198 860572 890717 835793 810155 Utilities private corporations 275411 277305 282559 290308 297371 Total assessed value all taxable property 1111609 1137877 1173276 1126101 1107526 TAX RATE Tax rate per j000 1500 1500 2000 2000 I 1800 RECEIPTS AND DISBURSEMENTS Fiscal year ending 63041 Dollars 63042 Dollars 63043 Dollars 63044 Dollars 63045 Dollars Cash beginning of fiscal year 2 2 148 6753 1743 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 18025 20019 30963 20903 19265 b Genera property taxprior levies and penalties 12481 2425 c Fines and forfeitures 393 701 938 159 1314 d State gasoline tax 20797 22226 22674 22980 22966 e Miscellaneous 184 10249 6435 912 Total continuing sources of revenue 39399 53195 61010 56523 46882 Nonrecurring receipts including borrowings a Highway certificates 3988 1660 b Highway contracts 7371 c Notes warrants loans etc 17923 d Miscellaneous and refunds 2211 Total nonrecurring receipts 25294 3988 1660 2211 TOTAL RECEIPTS 64693 57183 62670 58734 46882 Cash plus total receipts 64695 57185 62818 65487 48625 DISBURSEMENTS Governmental operating expenses a General government 10618 10317 11310 13109 9484 b Public safety 5586 5927 2932 2254 3516 c Roads bridges and streets 33283 19924 14310 17172 19118 d Health and charities 4386 3542 3560 3354 3655 e Miscellaneous and timber protection 1919 2007 Total governmental operating expenses 53873 39710 32112 37808 37780 Capital and emergency expenses a Government Center building 581 1453 b Road equipment 10820 c Canning plant 2026 232 d Land purchases 1413 Total capital and emergency expenditures 10820 581 1453 3439 232 Debt Service a Interest 2775 1741 2924 1510 b Principalfloating debt 13971 20759 19573 6890 Total debt service 16746 22500 22497 8400 TOTAL DISBURSEMENTS 64693 57037 56065 63744 46412 Cash end of fiscal year 2 148 6753 1743 2213 ANTICIPATED FINANCES MONTGOMERY COUNTY 1945195 ASSESSED VALUES Tax year 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 1950 1951 Real and personal property 1519306 2000000 2000000 2000000 2000000 2000000 2000000 Less homestead and personal exemption 605774 700000 700000 700000 700000 700000 700000 Total 913532 1300000 1300000 1300000 1300000 1300000 1300000 Utilities private corporations 298415 300000 300000 300000 300000 300000 300000 Total assessed valueall taxable property 1211947 1600000 1600000 1600000 1600000 1600000 1600000 TAX RATE Tax rate per 1000 1800 1800 1800 1800 1800 1800 1800 RECEIPTS Fiscal year ending 63046 Dollars 63047 Dollars 63048 Dollars 63049 Dollars 63050 Dollars 63051 63052 Continuing sources of revenue a General property taxcurrent levy 21500 28500 28500 28500 28500 28500 28500 b Fines and forfeitures 1000 1000 1000 1000 1000 1000 1000 c State gasoline tax 23179 23179 23179 23179 23179 23179 23179 d Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 46679 53679 53679 53679 53679 53679 53679 Nonrecurring receipts including borrowings a Prior taxes 4000 Total nonrecurring receipts 4000 TOTAL RECEIPTS 50679 53679 53679 53679 53679 53679 53679 DISBURSEMENTS Governmental operating expenses a General government 12000 12000 12000 12000 12000 12000 12000 b Public safety 4000 4000 4000 4000 4000 4000 4000 c Roads bridges and streets 18000 18000 18000 18000 18000 18000 18000 d Health and charities 4500 4500 4500 4500 4500 4500 4500 e Forestry 3000 3000 3000 3000 3000 3000 3000 Total governmental operating expenses 41500 41500 41500 41500 41500 41500 41500 Debt Service a Principal retirementfloating debt 7135 Total debt service 7135 TOTAL DISBURSEMENTS 48635 41500 41500 41500 41500 41500 41500 Available or capital improvements 2044 12179 12179 12179 12179 12179 12179 PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS MONTGOMERY COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see Map beginning at McBride Farm intersection with proposed Road No 4 and extending 55 miles northeast across State Route 30 to railroad crossing in McGregor 38000 50 Federal Aid 19000 2 Construction of Road No 2 see Map beginning at State Route 29 in Tarrytown and extending 325 miles southwest to intersection with State Route 56 12500 50 Federal Aid 6250 3 Construction of VidaliaTarrytown Road No 3see Map beginning at Tarrytown and extending 910 miles southeast to ToombsMontgomery County line 35000 50 Federal Aid 17500 4 Construction of AileyAlston Road No 4see Map Length 97 miles 26500 50 Federal Aid 13250 5 Construction of Mount VernonAiley Road No 5see Map beginning at State Route 56 in Mount Vernon and extending 240 miles to intersection with State Route 30 southeast of Ailey 4000 50 Federal Aid 2000 Total for Year 19000 6250 17500 13250 2000 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 MOUNT VERNON Mount Vernon county seat of Montgomery County is governed by a mayor and council The population increased from 779 in 1930 to 900 in 1940 In recent years the assessed valuation has been very low It is anticipated that an equalization of property values will be made which will result in approximately double the amount of the 1945 digest and that the tax rate will be set at 11 mills beginning in 1946 For the last several years the ad valorem tax has provided about 36 and the income from the municipally owned waterworks system approximately 45 of the total revenue As of December 31 1945 outstanding obligations amounted to 12000 consisting of 42 water bonds which at the present rate will be retired in 1957 There was a cash balance of 2873 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 program of public improvements Based on comparative analysis of past income and disbursements and estimated future income and disbursements and assuming that property values will be increased 100 beginning in 1946 the City will have available 10090 plus 2873 of current assets or a total of 12963 for public improvements over the next seven yearsFINANCIAL STATEMENT CITY OF MOUNT VERNON 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 202424 201418 201904 210121 211056 136587 Utilities private corporations 15973 16220 16253 17690 19407 19628 Total assessed value all taxable property 218397 217638 218157 227811 230463 156215 TAX RATE Tax rate per 1000 1200 1200 1200 1200 1400 1500 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1231 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Cash beginning of fiscal year 1087 1249 1684 2175 1366 2188 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 1782 2303 2039 1861 2803 2174 b General property taxprior levies and penalties 5 53 43 27 102 c Public service water 2149 2715 2902 2626 3248 2787 d Fines and forfeitures 65 20 158 107 203 752 e Licenses and permits 736 819 799 630 699 640 f Miscellaneous 38 229 115 23 355 18 TOTAL RECEIPTS 4775 6139 6056 5274 7410 6371 Cash plus total receipts 5862 7388 7740 7449 8776 8559 DISBURSEMENTS Governmental operating expenses a General government 1570 1725 1853 2082 2064 558 b Public safety 57 19 34 6 162 1618 c Roads bridges and streets 711 503 392 246 267 253 d Health and charities 188 222 224 196 277 404 e Water 1280 1116 1088 1063 1996 878 f Miscellaneous 207 424 264 112 90 245 Total governmental operating expenses 4013 4009 3855 3705 4856 3956 Capital and emergency expenditures a U S war bonds 700 b Miscellaneous 145 Total capital and emergency expenditures 700 145 Debt Service a Interest 600 695 710 678 732 585 b Principalfunded debt 1000 1000 1000 1000 1000 Total debt service 600 1695 1710 1678 1732 1585 TOTAL DISBURSEMENTS 4613 5704 5565 6083 6588 5686 Cash end of fiscal year 1249 1684 2175 1366 2188 2873 10ANTICIPATED FINANCES CITY OF MOUNT VERNON 19461952 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 270000 270000 270000 270000 270000 270000 270000 Utilities private corporations 20000 20000 20000 20000 20000 20000 20000 Total assessed valueall taxable property 290000 290000 290000 290000 290000 290000 290000 TAX RATE Tax rate per 1000 1100 1100 1100 1100 1100 1100 RECEIPTS DISBURSEMENTS 350 mills included for proposed bond issue to extend Payments for above proposed bond issue water system 1100 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 3190 3190 3190 3190 3190 3190 3190 b Public service water 2800 3200 4000 4000 4000 4000 4000 c Fines and forfeitures 800 800 800 800 800 800 800 d Licenses and permits 700 700 700 700 700 700 700 TOTAL RECEIPTS 7490 7890 8690 8690 8690 8690 8690 Governmental operating expenses a General government 600 600 600 600 600 600 600 b Public safety 1750 1750 1750 1750 1750 1750 1750 c Roads bridges and streets 250 250 250 250 250 250 250 d Health and charities 400 400 400 400 400 400 400 e Water 900 1000 1500 1500 1500 1500 1500 f Miscellaneous 200 200 200 200 200 200 200 Total governmental operating expenses 4100 4200 4700 4700 4700 4700 4700 Debt Service a Interest 540 495 450 405 360 315 270 b Principal retirementfunded debt 1000 1000 1000 1000 1000 1000 1000 v Payments to sinking funds 1015 1015 1015 1015 1015 1015 1015 Total debt service 2555 2510 2465 2420 2375 2330 2285 TOTAL DISBURSEMENTS 6655 6710 7165 7120 7075 7030 6985 Available for capital improvements 835 1180 1525 1570 1615 1660 1705 11PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF MOUNT VERNON DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of Water System 10000 10000 2 Pavement of Streets 8000 50 Federal Aid 2000 2000 3 Pavement of Sidewalks 6000 50 Federal Aid 1500 1500 4 Construction of Hospital 100000 50 Federal Aid 50000 5 Construction of Sewerage System 20000 50 Federal Aid 10000 Total for Year 10000 2000 2000 1500 1500 60000 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 12FINANCES TATTNALL COUNTY Tattnall County is governed by a fiveman board of county commissioners The ad valorem tax rate is 5 mills for state purposes 10 mills for county pur poses and 5 mills for countywide schools The assessed valuation is estimated at 33I3 f the true value of real and personal property An increase in valuations to 60 of actual values is desirable For the last several years the homestead and personal exemption has ap proximated 44 of the assessed values The ad valorem tax has furnished ibout 28 and the gasoline tax 65 of the total revenue As of December 31 1945 there were no outstanding obligations The County had a reserve of 15000 consisting of 10000 in war bonds and 5000 in a special account and a cash balance of 4970 or a total of 19970 in cur rent assets The following tables set forth details of the Countys finances from 1941 through 1945 the anticipated picture for the next seven years and a proposed program of public improvements Based on comparative analysis of past income and disbursements and esti mated future income and disbursements and assuming that property valuations will be increased 20 in 1946 the County will have available 45422 plus 19970 of current assets or a total of 65392 for public improvements over the next seven years 13FINANCIAL STATEMENTTATTNALL COUNTY ASSESSED VALUES 19411945 Tax Year 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 2549054 2596046 2437862 2747216 2835279 Less homestead and personal exemption 1156031 1190540 1096328 1093563 1242833 Total 1393023 1405506 1341534 1653653 1592446 Utilities private corporations 203987 191352 196318 192787 193000 Total assessed value all taxable property 1597010 1596858 1537852 1846440 1785446 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 1941 Dollars 1142 to 43043 Dollars 5143 to 123144 Dollars 1145 to 3446 Dollars Cash beginning of fiscal year 939 894 15129 7384 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 15812 32473 21964 20158 b General property taxprior levies and penalties 2237 2716 1618 c Fines and forfeitures 106 321 796 351 d Licenses and permits 773 2284 1985 10774 e State gasoline tax 31906 74698 61067 46247 f Rents refunds etc 650 8722 3535 2101 Total continuing sources of revenue 51484 121214 90965 79631 Nonrecurring receipts including borrowings a Highway contracts and rentals 5000 b Sale of P W camp 4040 c Sale of county farm 12800 d War bonds and interest 10219 e Sale of highway to U S A 7000 f Prisoner war labor 1330 Total nonrecurring receipts 12800 5000 7000 15589 TOTAL RECEIPTS 64284 126214 97965 95220 Cash plus total receipts 65223 125320 113094 102604 DISBURSEMENTS Governmental operating expenses a General government 16056 30296 23878 28778 b Public safety 15171 15633 15507 1712 c Roads bridges and streets 16946 41804 29952 32689 d Health and charities 2259 19025 11143 8398 e Miscellaneous 2259 1590 1118 Total governmental operating expenses 52691 108348 80480 72695 Capital and emergency expenses a Capital improvements 3617 b Canning plant 1110 c New equipment 21272 d War Bonds 20000 e German prison camp 5230 50 Total capital and emergency expenditures 1110 25230 24939 Debt Service a Interest 461 b Principalfloating debt 2965 733 c Payments to sinking funds 10000 Total debt service 13426 733 TOTAL DISBURSEMENTS 66117 110191 105710 97634 Cash end of fiscal year 894 15129 7384 4970 14ANTICIPATED FINANCES TATTNALL COUNTY 19461952 ASSESSED VALUES Tax year Real and personal property Less homestead and personal exemption Total Utilities private corporations Total assessed valueall taxable property 1946 Dollars 3400000 1250000 2150000 193000 2343000 1947 Dollars 3400000 1250000 2150000 193000 2343000 1948 Dollars 3400000 1250000 2150000 193000 2343000 1949 Dollars 3400000 1250000 2150000 193000 2343000 1950 Dollars 3400000 1250000 2150000 193000 2343000 1951 Dollars 3400000 1250000 2150000 193000 2343000 1952 Dollars 3400000 1250000 2150000 193000 2343000 TAX RATE Tax rate per 1000 1000 1000 lOOOl 1000 1000 1000 1000 RECEIPTS Fiscal year ending 34 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 1953 Continuing sources of revenue a General property taxcurrent levy 23400 23400 23400 23400 23400 23400 23400 b Pines and forfeitures 300 300 300 300 300 300 300 c Licenses and permits 3500 3500 3500 3500 3500 3500 3500 d State gasoline tax 37316 37316 37316 37316 37316 37316 37316 e Rents refunds etc 1500 1500 1500 1500 1500 1500 1500 Total continuing sources of revenue 66016 66016 66016 66016 66016 66016 66016 Nonrecurring receipts including borrowings a Prior taxes 6810 Total nonrecurring receipts 6810 TOTAL RECEIPTS 72826 66016 66016 66016 66016 66016 66016 DISBURSEMENTS Governmental operating expenses a General government 20000 20000 20000 20000 20000 20000 20000 b Public safety 2000 2000 2000 2000 2000 2000 2000 c Roads and bridges 30000 30000 30000 30000 30000 30000 30000 d Health and charities 7000 7000 7000 7000 7000 7000 7000 e Miscellaneous 1500 1500 1500 1500 1500 1500 1500 TOTAL DISBURSEMENTS 60500 60500 60500 60500 60500 60500 60500 Available for capital improvements 12326 5516 5516 5516 5516 5516 5516 15PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS TATTNALL COUNTY DESCRIPTION TOTAL COST 1947 1948 1949 1950 1951 1952 LATER 1 Construction of Road No 1 see Map beginning in Manassas and extending 380 miles northwest to intersection with Post Road 20000 50 Federal Aid 10000 2 Construction of Road No 2 see Map beginning in Manassas and extending southeast 415 miles via Rehobeth Church to Evans County Line 20000 50 Federal Aid 10000 3 Construction of Road No 3 see Map beginning at State Route 23 northwest of Glennville and extending north 840 miles to Evans County Line 50000 50 Federal Aid 12500 12500 4 Construction of Road No 4 see Map beginning at State Route 23 in Collins and extending 560 miles southwest via Little Flock Church to Toombs County Line 60000 50 Federal Aid 15000 15000 5 Construction of Road No 5 see Map beginning at Candler County Line and extending 075 miles southeast to intersection with State Route 152 north of Cobbtown 4000 50 Federal Aid 2000 6 Construction of Road No 6 see Map beginning at Cobbtown city limits and extending 450 miles northeast to Candler County Line 20000 50 Federal Aid 10000 Total for Year 10000 10000 12500 12500 15000 27000 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 16FINANCES CITY OF REIDSVILLE Reidsville county seat of Tattnall County is governed by a mayor and council The population increased from 631 in 1930 to 805 in 1940 The tax rate is 10 mills and has been stable at this rate for the last six years The assessed valuation is estimated at 40 of the true value of real and personal property For the last several years the ad valorem tax has provided some 38 and the income from the municipally owned waterworks system approximately 39 of the total revenue Outstanding obligations amount to 9500 consisting of 3500 of 4 sewer bonds 4500 of 5 refunding bonds and 1500 of 4 water improve ment bonds which at the present rate will be retired in 1955 There was a cash balance of 1135 as f December 31 1945 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 sixyear program of public improvements An extension of the city limits is planned which will add around 100000 to the amount of taxable property Based on comparative analysis of past in come and disbursements and estimated future income and disbursements and with a 25 increase in property values beginning in 1946 the City will have available 30350 plus 1135 f current assets or a total of 31485 for public improvements over the next seven years 17FINANCIAL STATEMENT CITY OF REIDSVILLE 19401945 ASSESSED VALUES Tax year 1940 Dollars 1941 Dollars 1942 Dollars 1943 Dollars 1944 Dollars 1945 Dollars Real and personal property 286900 287855 289780 290500 292650 318801 Utilities private corporations 4327 4369 4441 4479 4520 4500 Total assessed value all taxable property 291227 292224 294221 294979 297170 323301 TAX RATE Tax rate per 1000 1000 1000J 1000 1000 1000 1000 RECEIPTS AND DISBURSEMENTS Fiscal year ending 123140 Dollars 123141 Dollars 123142 Dollars 53143 Dollars 123144 Dollars 123145 Dollars Cash beginning of fiscal year 130 676 1002 1060 2112 4696 RECEIPTS Continuing sources of revenue a General property tax 2742 2749 3020 784 6895 3063 b Public service water 2700 2749 2520 1258 6844 3986 c Fines and forfeitures 94 130 187 55 485 255 d Licenses and permits 1476 1465 1295 814 2141 1325 e Miscellaneous 640 89 6 380 400 600 Total continuing sources of revenue 7652 7182 7028 3291 16765 9229 Nonrecurring receipts including borrowings a Baby bonds 1323 Total nonrecurring receipts 1323 TOTAL RECEIPTS 7652 7182 7028 3291 16765 10552 Cash plus total receipts 7782 7858 8030 4351 18877 15248 DISBURSEMENTS Governmental operating expenses a General government 2381 2804 3354 947 6564 1850 b Public safety 201 198 90 121 1204 2386 c Roads bridges and streets 1916 1445 737 358 2044 1294 d Health and charities 30 90 67 e Water 866 950 1040 282 1595 1834 f Miscellaneous 43 40 43 416 Total governmental operating expenses 5407 5437 5221 1781 11497 7847 Capital and emergency expenses a Capital improvement 553 674 81 228 940 b Baby bonds 1850 Total capital and emergency expenditures 553 674 81 228 2790 Debt Service a Interest 146 245 168 230 584 576 b Principalfunded debt 1000 500 1500 2100 800 c Payments to sinking funds 2100 Total debt service 1146 745 1668 230 2684 3476 TOTAL DISBURSEMENTS 7106 6856 6970 2239 14181 14113 Cash end of fiscal year 676 1002 1060 2112 4696 1135 Covering a 5month period Covering a 19month period 18ANTICIPATED FINANCES CITY OF REIDSVILLE 1946195 2 ASSESSED VALUES Tax year 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars 1952 Dollars Real and personal property 400000 500000 520000 540000 560000 580000 600000 Utilities private corporations 5000 5000 5000 5000 5000 5000 5000 Total assessed valueall taxable property 405000 505000 525000 545000 565000 585000 605000 TAX RATE Tax rate per 1000 1000 1000 1000 1000 1000 1000 1000 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 4000 5000 5200 5400 5600 5800 6000 b Public service water 6000 6000 6000 6000 6000 6000 6000 c Fines and forfeitures 300 300 300 300 300 300 300 d Licenses and permits 1500 1500 1500 1500 1500 1500 1500 Total continuing sources of revenue 11800 12800 13000 13200 13400 13600 13800 Nonrecurring receipts including borrowings a Sinking Fund 2100 Total continuing sources of revenue 2100 1 TOTAL RECEIPTS 13900 12800 1 13000 13200 13400 13600 13800 DISBURSEMENTS Governmental operating expenses a General government 1000 1000 1000 1000 1000 1000 1000 b Public safety 2500 2500 2500 2500 2500 2500 2500 c Roads bridges and streets 500 500 500 500 500 500 500 d Health and charities 2000 2000 2000 2000 2000 2000 2000 e Water 1500 1500 1500 1500 1500 1500 1500 f Fire truck 750 Total governmental operating expenses 8250 7500 7500 7500 7500 7500 7500 Debt Service a Interest 355 248 211 174 137 100 75 b Principal retirementfunded debt 4300 800 800 800 800 800 500 Total debt service 4655 1048 1011 974 937 900 575 TOTAL DISBURSEMENTS 12905 8548 8511 8474 8437 8400 8075 Available for capital improvements 995 4252 4489 4726 4963 5200 5725 19PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS CITY OF REIDSVILLE DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Extension of Water System 5000 5000 2 Improvements and additional Extension to Water System 20000 50 Federal Aid 2500 2500 2500 2500 3 Pavement of Sidewalks 5000 50 Federal Aid 500 500 500 1000 4 Street Improvement 6000 50 Federal Aid 500 500 1000 500 500 5 Recreation Center 25000 50 Federal Aid 12500 G Construction of City Hall Library and Fire Station combined 12000 50 Federal Aid 6000 7 Construction of Airport 25000 20 City 30 Donations 50 Federal Aid 5000 8 Extension of Sewer System 25000 50 Federal Aid 12500 Total for Year 5000 16000 9500 7500 4000 1500 13000 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 20FINANCES TOOMBS COUNTY Toombs County is governed by a county commissioner The ad valorem tax rate is 5 mills for state purposes 1750 mills for county purposes and 5 mills for countywide schools The county tax rate has been 1750 mills since 1940 except for the year 1944 when it was reduced to 1250 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 value is desirable During the period studied the homestead and personal exemption has ap proximated 40 of the assessed value The ad valorem tax has provided some 59 and the gasoline tax around 37 of the total revenue As of December 31 1944 outstanding obligations amounted to 337000 consisting of 184000 of 4 roadpaving bonds and 153000 of 3 fund ing bonds which at the present rate will be retired in 1961 The County had a reserve of 104682 and a bank overdraft of 468 or a total of 104214 in current assets The following tables set forth details of the Countys finances from 1939 through 1944 the anticipated picture for the next seven years 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 that property assess ments will have been increased to 60 by 1949 the County will have available 122097 Pus 104214 of current assets or a total of 226311 for public im provements over the next seven years 21FINANCIAL STATEMENTTOOMBS COUNTY 1939 ASSESSED VALUES 944 Tax Year Real and personal property Less homestead and personal exemption Total Utilities private corporations Total assessed value all taxable property 1939 Dollars 3287226 1127906 2159320 357088 2516408 1940 Dollars 3223353 1206509 2016844 347768 2364612 1941 Dollars 3280152 1142631 2137521 346010 2483531 1942 Dollars 3239937 1298575 1941362 398363 2339725 1943 Dollars 3234148 1287436 1946712 425002 2371714 1944 Dollars 3340543 1358307 1982236 432947 2415183 TAX RATE Tax rate per 1000 1500 1750 1750 1750i 1750 1250 RECEIPTS AND DISBURSEMENTS Fiscal year 1139 to 53140 Dollars 53140 to 33142 Dollars 4142 to 33143 Dollars 4143 to 123144 Dollars Cash beginning of fiscal year 125 1105 30878 43953 RECEIPTS Continuing sources of revenue a General property taxcurrent levy 50935 21105 57477 16313 b General property taxprior levies and penalties 68720 5993 62969 c Fines and forfeitures 583 1509 3031 787 d Licenses and permits 295 250 e State gasoline tax 29744 58833 26767 61821 f Miscellaneous 10755 2332 233 1688 Total continuing sources of revenue 92017 152794 93501 143828 Nonrecurring receipts including borrowings a Bond sale 170568 b Highway contracts 11190 c Transfers and loans 46150 10450 7500 d Sale of property etc 4705 10742 1158 Total nonrecurring receipts 62045 191760 8658 TOTAL RECEIPTS 154062 344554 93501 152486 Cash plus total receipts 154187 345659 124379 196439 22 DISBURSEMENTS Governmental operating expenses a General government 11412 19140 7006 17241 b Public safety 15925 30114 13117 17506 c Roads bridges and streets 86071 43048 19770 77734 d Health and charities 8574 17837 7578 14505 e Miscellaneous 9545 2227 1128 Total governmental operating expenses 131527 110139 49698 128114 Capital and emergency expenses a Purchased road equipment 4326 b Purchased U S Bonds 50000 c Buildings etc 7333 Total capital and emergency expenditures 4326 57333 Debt Service a Interest 4380 20381 5652 5460 b Principalfunded debt 5000 5000 6000 c Principalfloating debt 17175 131311 d Payments to sinking funds 43624 20076 Total debt service 21555 200316 30728 11460 TOTAL DISBURSEMENTS 153082 314781 80426 196907 Cash end of fiscal year 1105 30878 43953 468 ANTICIPATED FINANCES TOOMBS COUNTY 19451951 ASSESSED VALUES Tax year 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars Real and personal property 3453837 3885000 4320000 4750000 5200000 5200000 5200000 Less homestead exemption 1366485 1375000 1375000 1375000 1375000 1375000 1375000 Total 2087352 2510000 2945000 3375000 3825000 3825000 3825000 Utilities private corporations 440000 440000 440000 440000 440000 440000 440000 Total assessed valueall taxable property 2527352 2950000 3385000 3815000 4265000 4265000 4265000 TAX RATE General Tax rate per 1 000 v 1500 1500 1500 1500 1500 1500 1500 Bonds 250 250 250 250 250 250 250 RECEIPTS Fiscal year ending 1945 Dollars 1946 Dollars 1947 Dollars 1948 Dollars 1949 Dollars 1950 Dollars 1951 Dollars Continuing sources of revenue a General property tax 47600 55000 62600 70000 78000 78000 78000 b Fines and forfeitures 2000 2500 2500 2500 2500 2500 2500 c Licenses and permits 1000 1000 1000 1000 1000 1000 1000 d State gasoline tax 34163 34163 34163 34163 34163 34163 34163 e Miscellaneous 1000 1000 1000 1000 1000 1000 1000 Total continuing sources of revenue 85763 93663 101263 108663 116663 116663 116663 Nonrecurring receipts including borrowings a Taxes receivable 13000 Total nonrecurring receipts 13000 TOTAL RECEIPTS 98763 93663 101263 108663 116663 116663 116663 DISBURSEMENTS Governmental operating expenses a General government 9200 9500 9500 9500 9500 9500 9500 b Public safety 12700 13000 13000 13000 13000 13000 13000 c Roads bridges and streets 21100 22000 22000 24000 25000 25000 25000 d Health and charities 8000 8000 8000 8000 8000 8000 8000 e Miscellaneous 2000 2000 2000 2000 2000 2000 2000 Total governmental operating expenses 53000 54500 54500 56500 57500 57500 57500 Debt Service a Interest 13207 12352 11407 10372 9337 8302 7267 b Principal retirementfunded debt 21000 21000 25000 25000 25000 25000 25000 Total debt service 34207 33352 36407 35372 34337 33302 32267 TOTAL DISBURSEMENTS 87207 87852 90907 91872 91837 90802 89767 Available for capital improvements 11556 5811 10356 16791 24826 25861 26896 23PROGRAM OF PROPOSED PUBLIC IMPROVEMENTS TOOMBS COUNTY DESCRIPTION TOTAL COST 1946 1947 1948 1949 1950 1951 LATER 1 Construction of Road No 1 see Map from Rocky Creek via Johnson Corner and Marvey Church to Toombs Tattnall County Line Length 127 miles 60000 50 Federal Aid 30000 2 Renovation of Courthouse 10000 10000 3 Construction of Road No 2 see Map extending from Vidalia 29 miles toward Soperton to MontgoveryToombs County Line 23500 50 Federal Aid 11750 4 Construction of County and School Board Garage 3000 3000 5 Construction of Road No 3 see Map beginning at State Route 56 about 3 miles east of ToombsMontgomery County Line and extending 53 miles to intersection with State Route 4 and State Route 107 38000 50 Federal Aid 19000 6 Improvements on roads which have been added to State system for State to take over 27500 27500 7 Construction of Road No 4 see Map from Lyons eastward 6 miles paralleling Seaboard Railway line 11000 50 Federal Aid 5500 8 Construction of Road No 5 see Map extending from Vidalia north 92 miles towards Swainsboro to TreutlenEmanuelToombs County Line 73000 50 Federal Aid 36500 9 Construction of Road No 6 see Map extending from Cedar Crossing via South Thompson Church to intersection with State Route 4 and State Route 29 Length 8 miles 40000 50 Federal Aid 20000 10 Construction of Road No 7 see Map extending from intersection cf State Route 147 and State Route 56 at New Branch northeast 5 miles to State Route 30 at ToombsTattnall County Line 20000 50 Federal Aid 1000C Total for Year 40000 33750 33000 3650 2000 1 1000 NOTE No Federal funds are available at this time for publie improvements 50 Federal aid has been assumed In pSIration of above six year program Actual time that will be required to complete program will depend on funds available 24ww wwww LEGEND CULTURAL 3TM80LS MAP CONTROL TNANIvEASC MEACATOA COO0itHI f NATION ITATlOM SC STATION A CiTvanO village GCNTHS IKCOflOAATED ClT 0 lM CENSUS ELtvTionFttl ABOVE ICALIVCLl DCLIMIfCO ANEA fOFiHO CENSUS UfiKCOOTC0 TOWN 0 CITY CEE RECREATIONAL FCATgRCS oolf couasc M eiui I SMALL MOWUMCMT MUNICIPAL MM t FAIff 0U0 Off AACf 06VASE C roT i LOOM 0 CAMP HOUSE d CAMFOftOUNO 4 INTNSIV hccxatiomal aaca 4 faeih aj rAAM oa aist homi 4 icnic Shouno i FLAT M0UN0 OA SAIL AAAK A Mkini tCACM t ic sue AD SANCtUAAr ROAO TYPES MIVATC ENTRANCE Ml VAT E AOAO MIMITIVC AOAO UHIMF ROVED AOAO GRADED AND OAAIMCO AOAO SOIL SUAFACEO AOAO METAL SURFACED AOAO LOW TVFf METAL SUAFACCOAOAO ITUMINOUS SUAFACEOAOtO PAVED AOAO I k 75 a ROAD MAP MONTGOMERYTOOMBS ft TATTNALL COUNTIES PUBLIC WORKS PANEL AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD OF GEORGIA MARCH 1946 SCALE IN MILES