Report of the Comptroller General of the State of Georgia for the year 1877

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Collection:: Georgia Government Publications
Serial:: Report of the Comptroller-General of the State of Georgia for the year ending ...
Title:: Report of the Comptroller General of the State of Georgia for the year 1877
Creator:: Georgia. Comptroller General's Office
Contributor to Resource:: Georgia. Insurance Department
Publisher:: Atlanta, Ga. : Franklin Print. And Pub. Co., 1878
Date of Original:: 1877
Subject:: Insurance--Georgia--Statistics
Location:: United States, Georgia, 32.75042, -83.50018
Medium:: state government records
annual reports
Type:: Text
Format:: application/pdf
Description:: Reports for 1883/84-1896/97 include Report of the Insurance Dept.
Title varies slightly.
Report year irregular.
Description based on: Dec. 31, 1904.
External Identifiers:: Call Number GA C700 .A1 1877
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc700-b-pa1-b1877
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc700-b-pa1-b1877
Language:: eng
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

Comptroller Generals Report
TABLE NO 2
SHOWING POLLS OF WHITE AND COLORED PROFESSIONS ETC FOR 187C AND
1877INCREASE AND DECREASE
Polls Professions etc
Polls of whites
Polls of colored
Polls in default
Lawyers
Doctors
Dentists
Auctioneers
Daguerrean artists
Billiard tables
1876
21151
83356
4 422
l209
1578
174
17
62
111
1877
123915
83900
6850
1255
1607
179
125
In
crease
2764
544
2428
29
5
14
De
crease
17
62
Aggregate212080 2178315830 79
Total increase 5751 as appears from the above table while the
actual increase is 5830 This is accounted for in that auctioneers
and daguerrean artists do not appear on digest of 1877 but spe
cial tax from same is collected direct from them by collector
An account current between Hon John W Renfroe Treasurer
as per books in Comptroller Generals office Table No 3
Statement of receipts and disbursements for fiscal year 1877
Table No 3
Statement of monthly payments into and from the treasury for
1877 Table No 4
Statement of public debt of the State January 1st 1878 fur
nished by the Treasurer Table No 5
Showing the railroad bonds endorsed by the State and admitted
as legal and binding on the State Table No 6
Statement of assets of the State and their value Table No 7
Showing the number of acres of improved land returned for 1876
and 1877 increase and decrease in each county for 1877 aggre
gate value and increase for the entire State Table No 8
Showing number of acres of wild land returned in each county
not where located for 1876 and 1877 with aggregate and aver
age value of same for said years Table No 9
Showing value of city and town property money and solvent
debts and value of merchandise for 1876 and 1877 with increase
and decrease Table No 10
Showing value of household and kitchen furniture plantation and
mechanical tools for 1876 and 1877 The number of horses
mules hogs sheep cattle etc cotton corn annual crops provis
ions etc held for sale on April 1st 1877 Table No 11
Showing the value of stocks and bonds capital invested in shipComptroller Generals Report
6
ping cotton manufactories iron works and mining value of shares
in banks value of defaulters property not doubled and number
of hands employed between twelve and sixtyfive years of age for
1877 Table No 12
Showing the value of all other property and the aggregate
value of whole property increase and decrease for each county
also total number of polls for 1876 and 1877 with increase and
decrease Table No 13
Showing the property returned by colored taxpayers in each
county character of same aggregate value with increase and de
crease for the years 1876 and 1877 also the number of colored
polls in each county Table No 14
Showing the number of lawyers physicians dentists and bill
iard tables number of acres of wild and improved land value of
same tax on professions polls and on property per cent of State
tax net amount of digest and the total commission of the Re
ceivers of tax returns Table No 15
Showing number of blind deaf and dumb lunatics epileptic
and idiots births deaths etc Table No 16
Showing rate of county tax in each county valuation is on the
100 Table No 17
Showing the amount of legislative payroll per diem and mileage
paid each Senator and Representative total amount paid to each
Senatorial District for the year 1877 also net amount paid into
the Treasury by each county for 1876 Table No 18
Showing the vote in each county for and against the Convention
of 1877 names of delegates secretary clerks etc per diem and
mileage and amount appropriated by the Legislature and by the
Convention and total cost Table No 19
Showing vote for ratification of Constitution of 1877 vote on
Capital vote on Homestead of 1868 and 1877 Table No 20
Showing grand consolidation of the various resources of the
State Table No 21
Showing the disbursements at the treasury for the year 1877
to whom money was paid amount and time when paid Table
No 22 For particulars see Index
WILD LANDS
The present wild land law I believe needs amendment in a few
particulars This law in general has worked well but as with
all laws a few have suffered inconvenience The citizen owning
wild lands no matter where located can now return the same to theComptroller Generals Report
Receiver of Tax Returns of the county of his residence and pay
the tax to the Tax Collector of the county of his residence This
convenience to the citizen is profitable to the State in the increase
of tax on wild lands returned But few citizens know where their
wild lands are located because of the change of county lines and
the original county having been divided many times and new
counties made The revenue from this source is rapidly increas
ing When I came into office in 1873 on account of the new
ness and suspensions of the law it was about 6000 now it is
25000 or 30000 and can be made in my opinion to yield
50000 or 75000 in a few years provided we can get the own
ers of such lands to return them for taxation These lands ought
to pay their just portion of tax The State has waited since 1866
for the revenue on those lands I have waited since 1874 and the
time has come when the exigencies of the State urgently call for
the tax on this property These lands are generally owned by
large land speculators who will not until compelled return and
pay the tax thereon I have during the year issued execution as
required by law against lands included in a list of unreturned wild
lands sent up to this office by the Receivers of tax returns I
placed as many years as possible in the same fifa to save cost for
instance if a lot was in default for three years I included the tax
for three years in one fi fa Many errors however have been
discovered in the list sent up by the Receivers of tax returns
At considerable expense I got up and forwarded to each Receiver
in the counties where wild lands were located maps of every lot in
said county that they might check the returns of improved and
wild lands on the map and forward a list of the remaining lots
here to be checked by me with the returns from other counties
and find the real bona fide unreturned wild lands and have execu
tions issue against such only But from some cause the Receiv
ers in some counties have not been as careful as they should have
been and a great many mistakes have occurred Ample opportu
nity however has been given to have all such mistakes corrected
and I trust no very serious inconvenience has been given to such
citizens I respectfully recommend that the present law approved
February 28th 1874 be so amended as to allow the Comptroller
General to make up a list of all unreturned wild lands and improved
lands and upon these issue fi fa We have thousands of acres
of land in Georgia which are not returned for taxes and which can
with some trouble be required to be returned for taxes or sold
and then returned by the new purchaser Much just complaint8
Comptroller Generals Report

has been that fi fas from this office are against lands which have
been regularly returned and taxes paid thereon I am in no way
responsible for such mistakes I issued the fi fas on the list of
unreturned lands sent up by Receivers and either the citizen or
Receiver has committed the error
If the law is changed as above suggested then the responsibil
ity wiil be placed on this office It is hardly right to require an
officer to adopt the work of another and act thereon and hold him
responsible for the errors mistakes etc etc resulting therefrom
Again section 891 of the Code of 1873 requires a transfer of all
taxfi fas issued by any officer without the judgment of a court
on payment of the tax and cost to wit
Whenever any person other than the person against whom the same has
issued shall pay any execution issued for State county or municipal taxes or any
other execution issued without the judgment of a court under any law the offi
cer whose duty it is to enforce said execution shall upon the request of the party
so paying the same transfer said execution to said party and said transferee shall
have the same rights as to enforcing said execution and priority of payment as
might have been exercised or claimed before said transfer Code 1873 S91
The Hon Attorney General gave it as his opinion that this law
embraced wild land fi fas issued by the Comptroller General
Under the law as construed by the Hon Attorney General I have
transferred most of the fi fas to parties who came forward and
complied therewith I had no option in the matter as the law was
mandatory shall transfer etc but it was my sworn duty to
execute the same I do not think it right I believe the State
should keep control of all such fi fas The transferee can hold
the transferred fi Jas until the dull summer months and seriously
impair the bidding thereon This is about the only evil effect I
can see likely to grow out of such transfers as I have by instruc
tion to sheriffs thrown around such sales all the safeguards I
thought the law gave me
I embrace the first opportunity to respectfully recommend the
modification of this section of the Code so as not to include wild
land fi fas
INSOLVENT LIST
Insolvent list as allowed by sections 859 and 860 of the Code of
1873 works a great injustice to the State in many instances Such
list should alone be allowed by the Ordinary County Board of
Commissioners Judge of County Court or the tribunal having
charge of county finances and taxation on fi fas returned by
proper officers with entry of no property
The whole question should then be placed under the supervision
Comptroller Generals Report
9
and control of this office to receive or reject said list so allowed
and to send for the evidences on which the same was allowed I
respectfully recommend this change in the law
FISCAL YEAR
The fiscal year now by law corresponds with the calendar year
The legislature meets by the new constitution on the first Wed
nesday in November 1878 and biennially thereafter on same
day until the day be changed by law Although not strictly
within my province still as it effects this office materially I re
spectfully recommend that the fiscal year be changed from present
time and be made by law to run from October first to October
first each year
TAX OFFICERS
The tax receivers of most counties have worked hard and faith
fully in trying to get a true return of property The decrease as
shown by Table 1 is 10194220 and is not unreasonable ow
ing to the depreciation of values of nearly all kinds For this
work the receivers are entitled to the thanks of the people
Tax collectors too have in nearly all counties proven them
selves faithful and energetic in looking after the States interest
and are deserving the gratitude of the people of the State The
collections this year have been up to this time better than for sev
eral years past notwithstanding the lateness of the crops and
scarcity of money
Very respectfully
W L GOLDSMITH
Comptroller Generalmm
10
Comptroller Generals Report

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Comptroller Generals Report
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Comptroller Generals Report
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Comptroller Generals Report
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Comptroller Generals Report
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Comptroller Generals Report
35
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o o o f jO ONOf O Oi C3 0 COrtH co co tco CO JO GNJ il 11 1427312 1500 2200
School fund due each County for 1877 H i O t CD OT H X t X CMC O T C5 JU i QH0SHOJtlOtHOtOKUO00C0M oNC3CiCXNOJOHCOMOOl CO rH o C5 Ci C i T t OO CO 000 C3 o CO tT tT ci co tT ic
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COUNTIES c c a p o S3 o a MM a S a 7T D E Bj o ii o S 3 03 XI o eg a XI a z 0 o C3 J 0 o 3
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Comptroller Generals Report

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Comptroller Generals Report
37
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Comptroller Generals Report
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No Hands employed between 12 and 05 1461 1396 197 2871 170 076 1180 3051 137 CJCOOON rH CO i CCM iT csT TT TH t JO t CM 00 ti JO M COO tHTTtyTcor
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Building and Loan Associatn Brokers Amount of Capita 1877 as c ec O o i o
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Comptroller Generals Report
39
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Comptroller Generals Report
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TABLE No 17
59
Showing the rate of county tax in each county for 1877 The
valuation is on one hundred dollars worth of property The
State rate is 50 cents on 10000
Appling 96
Baker 1 00
Baldwin 1 421
Banks 20
Bartow 45
Berrien 25
Bibb 50
Brooks 30
Bryan 50
Bulloch 40
Burke 424
Butts 85
Calhoun 50
Camden 58f
Campbell 25
Carroll 30
atoosa 35
Charlton 50
Chatham 39
Chattahoochee 50
Chattooga 25
Cherokee 50
Clarke 30
Clay 371
Clayton 1 00
Clinch 42 i
Cobb 35
Coffee 19
Columbia 50
Colquitt 25
Coweta 25
Crawford 60
Dade 50
Dawson 30
Decatur 621
DeKalb 35
Dodge 75
Dooly 30
Dougherty 56
Douglas 70
Early 621
Echols 20
Efflngham 371
Elbert 45
Emanuel 40
Fannin 35
Fayette 55
Floyd 60
Forsyth 30
Franklin 35
Fulton 271
Gilmer 75
Glascock 50
Glynn 75
Greene 65
Gordon 30
Gwinnett 33
Habersham 50
Hall 30
Hancock 40
Haralson 31
Harris 371
Hart 50
Heard 65
Henry 50
Houston 40
Irwin 15
Jackson 35
Jasper 25
Jefferson 50
Johnson 50
Jones 50
Laurens 70
Lee 1 34
Liberty 30
Lincoln 50
Lowndes 50
Lumpkin 45
Macon 50
Madison 25
Marion 34fV
McDuffie 70
Mclntosh 75
Meriwether 40
Miller 65
Milton 50
Mitchell 1 20
Monroe 75
Montgomery 421
Morgan 20
Murray 221
Muscogee 20
Newton 50
Oconee 40
Oglethorpe 50
Paulding 25
Pickens 50
Pierce 50
Pike 50
Polk 421
Pulaski 60
Putnam 70
Quitman 50
Rabun 45
Randolph 40
Richmond 25
Rockdale 30
Schley 50
Screven 75
Spalding 50
Stewart 55
Sumter 374
Talbot 50
Taliaferro 371
Tatnall 40
Taylor 621
Telfair 50
Terrell 80
Thomas 334
Towns 4060
Comptroller Generals Report
TABLE No 17Continued
Troup 40
Tsviggs 1 75
Union 40
Upson 15
Walker 19
Walton 30
Ware 374
Warren 30
Washington 50
Wayne 50
Webster 37
White 36
Wilcox 50
Wilkes 20
Wilkinson 37
Whitfield 25
Worth 5q
Comptroller Generals Report
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Comptroller Generals Report
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Comptroller Generals Report
63
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Comptroller Generals Report
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65
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Comptroller Generals Report
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Comptroller Generals Report
67

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Comptroller Generals Report
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Comptroller Generals Report
TABLE NO 18Continued
69
Amounts paid Secretaries Clerks Messengers Doorkeepers etc
of Senate for session held January and February 1877
NAMES OFFICE Per Diem Aggregate
Secretary of Senate 1000 00 750 00 750 00 353 00 16 00 353 00 353 00 353 00 8 00 308 00 308 00 308 00 317 00 14 00 217 00 317 00 175 00 154 00 84 00 77 00 77 00 77 00 77 00 77 00 150 00 353 00 308 00 353 00 88 00 176 00 176 00 4 00 1000 00 750 00 750 00
C J Wellborn C W Seidel Assistant Secretary of Senate Journal Clerk St nate
J W Wiley Two days unfinished business Constitutional Clerk 353 00 16 00 352 00
W J Ford 353 00
John G Webb One day unfinished business Clerk in Senate 352 00 8 00 308 00
R P Hill Cierk in Senate 308 00
E B McDaniel Clerk in Senate 308 00
H L Collier Clerk in Senate 217 00
J H Nesbit Two days unfinished business Clerk in Senate 14 00 217 00
T E Winn Clerk in Senate 317 00 175 00
154 00
Clerk in Sena te 84 00
E H Stevens R S Burton Clerk in Senate 77 00 77 00
T A Evans Clerk in Senate 77 00
E i Thomas 77 00
8 P Keller Clerk in Senate 77 00
John B Cummings J V Heard Doorkeeper Senate 150 00 353 00
Assistant Doorkeeper Senate 308 00
A J Cameron 353 00
Porter in Senate 88 00 176 00
Peter McMichael 176 00
One days extra pay 4 00

7935 00 7925 00
70
Comptroller Generals Report
TABLE NO 18Continued
Amountpaid Clerk Messengers Doorkeepers etcof the House of
Representatives for session held January and February 1877
NAME
E P Speer
J L Sweat
E D Graham
H P Wright
C P Hansell
H W J Ham
W B Butt
G P Zimmerman
J W Brady
E B Thomas
M A Hardin
Claud Estes
J B Hudson
O P Beall
M P Wingfield
J W Mathews
J H Lovelace
J C Jones
C H Pendleton
L A Simons
W H Harrison
W W Charlton
W E Stevens
J E Whitehurst
S Hitch
H J Miles
H S West
A G Lamar
W E Meyers
J S Wright
W H McKinley
G S Roach
W A Sapp
T J Chappell
E C Thomas
A W Robson
W T Revill
W B Pruitt
A J Richards
C L King
C R Judkins
J O Nesbit
E B Thomas
John Jones
B H Miller
T A Little
W W Moore
A D Giles
J R Smith
J B Murphy
W A Atkinson
S HPeck
B E Wilcox
M H Bentley
M H Bentley
George Perkins
H Gosner
OFFICE
lerk House Representatives
Asst Clerk House Reps
Journal Clerk
Constitution Clerk
Constitutional Clerk
Constitutional Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Cleik
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk
Clerk Judiciary Committee
Clerk Enrolling Committee
Clerk Com Lunatic Asylum
Chaplain House Bepresentatives
Doorkeeper House Reps
Asst Doorkeeper House Reps
Asst Doorkeeper House Reps
Gallery Doorkeeper House Reps
Messenger House Reps
Page in House Representatives
Page in House Representatives
Page in House Representatives
Page in House Representatives
Janitor House Representatives
3 days extra pay
Porter House Representatives
Porter House Representatives
Per Diem
1000 00
750 00
750 00
352 00
353 00
352 00
352 00
308 00
308 00
308 00
308 00
308 00
308 00
308 00
280 00
280 00
280 00
280 00
280 00
280 00
245 CO
245 00
245 00
245 00
245 00
210 00
210 00
210 00
210 00
205 00
175 00
175 00
175 00
175 00
175 00
140 00
140 00
70 00
70 00
280 00
5
11589 00
308 00
329 00
20 00
150 00
352 00
308 00
308 00
308 00
352 00
88 00
88 00
88 00
88 00
176 00
12 00
132 00
176 00
Aggregate
1000 00
750 00
750 00
352 00
352 00
352 00
352 00
308 00
308 00
308 00
308 00
308 00
308 00
308 00
280 00
280 00
280 00
280 00
280 00
280 00
245 00
245 00
245 00
245 00
245 00
210 00
210 00
210 00
210 00
205 00
175 00
175 00
175 00
175 00
175 00
140 00
140 00
70 00
70 00
280 00
11589 00
308 00
329 00
20 00
150 00
352 00
308 00
308 00
308 00
352 00
88 00
88 00
88 00
88 00
176 00
12 00
132 00
176 00
14872 00 14872 00Comptroller Generals Report
TABLE No 18Continued
71
Summary showing total amount paid members of Senate and
House of Representatives and Secretaries Clerks and attaches
of General Assembly session in January and February 1877
TO WHOM PAID Per Diem Mileage Aggregate
SENATE Total amount paid members of Senate T tal amount paid secretaries and clerks 14138 40 6319 00 150 00 660 00 352 00 88 00 356 00 55048 25 11589 00 657 00 150 00 1276 00 352 00 352 00 188 00 308 00 3379 50 17517 90 6319 00
Total amount paid chaplain 150 00
Total amount paid doorkeepers 660 00
352 00
Total amount paid pages Total amount paid porters 88 00 356 00
HOUSE OF KEPKESENTaTIVES Total amount paid members 13458 50 68506 75 11 589 00
Total amount paid clerks committee 057 00
Total amount paid chaplain 150 00
Total amount paid doorkeepers 1276 00
Total amount paid messenger Total amount paid pages 352 00
352 00
Total amount paid janitor 188 00
Total amount paid porters 308 00

Total amount pay roll 91983 65 16838 00 108821 R5
72
Comptroller Generals Report
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TABLE No 19Continued
Showing amount paid secretary clerks pages etc
TO WHOM PAID ON WHAT ACCOUNT Per Diem Mileage Total Pay
J C Nisbet Secretary Convention Extra services clerk Clerk Committee 26 Clerk Committee 1530 00 50 00 195 00 25 00 184 00 184 00 69 00 69 00 46 00 46 00 69 00 69 00 46 00 46 00 69 00 69 00 1530 00 50 00 195 00
M A HartJin J T Taylor
E B Thomas 60 00 25 00 25 00 244 00 209 00

M H Bentley Porter 69 00
C H Smith 69 00
46 00
George Perkins Porter water closets Porter water closets Porter committee Porter committee 40 00 69 00
George McKinney 69 00
43 00
Anthony Graves 40 00
Harry Peck 69 00
J B Murphey 69 00
N C Burnett sec State Stationery furd Convn Chn Printing Commite Printg done for Convn Interest on loan 202 60
D B Harrell 76 00
J P Harrison Co 2 074 51
R Toombs 487 64

5691 75
SUMMARY
Total per diem and mileage of members41049 00
Total expenses of secretary clerks etc 5691 75
Total cost of Convention46 740 7582
Comptroller Generals Report
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TABLE No 22Academy for the Blind
When Approved No Warrant Date of Warrant In Whose Favor Drawn For What Purpose Drawn Amount of Warrant Total
1877 223 425 5G0 705 1877 March 13 June 22 September 12 December 6 H L Jewett Treasurer etc H L Jewett Treasurer etc H L Jewett Treasurer etc Academy for the BHdcI 13500 00
March 13 June 22 September 12 December 6 First qrs appropriation for support of Academy for Blind Second qis appropriation for support of Academy for Blind Third qrs appropriation for support of Academy for Blind Fourth qrs appropriation for support of Academy tor Blind 3375 00 3375 00 3375 00 3375 00
13500 00 13500 00
Executive Clerks 1876 and 1877
n
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January
January
January
Januaiy
January
January
January
January
January
January
January
January
March
April
April
April
April
July
2 66
2 449
4 62
4 63
4 65
8 74
12 64
11 103
17 104
17 105
20 121
22 106
1 208
3 325
3 324
4 322
10 323
2 492
1877
January
July 1876
Jany 1877
January
January
January
January
January
January
January
January
January
March
April
April
April
April
July
1
7
1
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1
3
1
16
10
16
20
10
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J W Warren
P W Alexander
S C Williams
J R Snead
J B Campbell
P W Alexander
W H Grigsby
A C Garlington
John T Meredith
T L Jones
J B Campbell
T H Quitman
Howell C Jackson
T C Howard
Howell C Jackson
H A Murphy
J B Baird
H 0 Jackson
Amount appropriated for 18776600 00
Balance undrawn January 1 1877 1991 32
For extra service in Executive Department 4th quarter 76
For extra service in Executive Department 2d quarter 76
Fourth quarter salary as Clerk Executive Department
Fourtb quarter salary as Clerk Executive Department
Fourth quarter salary Warrant Clerk Executive Department
Extra service in the Executive Department fourth quarter
Fourth quarter salary as Clerk Executive Department
Issued by Governor James M Smith
Services as Clirk in Executive Dep irtment
Services as Clerk in Exective Department 15 days
Services as Clerk in Executive Department 15 days
Salary as Warrant Clerk from Jan 1 to Jan 19 1877
Services as Clerk in Executive Department
Salary as Warrant Clerk from Jan 15 to March 1 1877
Salary as Clerk Exve Depart from Jan 15 to March 3177
Salary as Clerk Executiye Department from March
Salary as Warrant Clerk Executive Depart from Mchl to 31
Salary as Clerk Ex Depait from Jan 20 to March 811877
Second quarter salary as Clerk in Executive Department
50 00
50 00
400 00
400 00
450 00
50 00
400 00
35 52
66 66
66 66
95 00
48 84
225 00
333 26
133 33
150 00
319 94
400 00
3591 32
1800 00
312 68
225 00
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TABLE No 22ContinuedSolicitors General Act 1858
When Approved
1877
May
May
September
September
September
October
October
October
October
November
November
December
December
December
December
December
December
December
No
War
rant
Date of Warrant
377
378
552
563
566
654
660
664
672
683
688
697
698
706
715
716
720
722
1877
May
May
September
September
September
October
October
October
October
November
November
November
November
December
December
December
December
December
In Whose Favor Drawn
J W Preston Sol Gen
J W Preston Sol Gen
Seaborn Reese Sol Gen
J H Lumpkin Sol Gen
B H Hill Jr Sol Gen
C B Hudson Sol Gen
Jits T Plewellen Sol Gen
Wm O Fleming So Gen
Jas T Flewellen Sol Gen
C L Bartlett Sol Gen
C L Bartlett Sol Gen
F D Dismuke Sol Gen
F D Dismuke Sol Gen
J K Hines Sol Gen
C T Clements Sol Gen
C T Clements Sol Gen
U T Clements Sol Gen
Thos F Greer Sol Gen
December 20 727 December 20 A T Hackett Sol Gen
For What Purpose Drawn
Service Supreme Court Jantermcase Jos Fulton vs State
Service in Supreme Court case Walker Wilson vs State
Services Supreme Court Aug term775 criml pauper cases
Services Supreme CourtAugterm772 criml pauper cases
Services Supreme Court Augustus Thomas vs State
Services Supreme Uourt in case of State vs Alt Smith
Services Supreme Court in two cases as per account
Services Supreme Court in two cases as per account
Services in Supreme Court State vs J P Sharpe et al
Services in Supreme Court State vs Coley Ross
Services in Supreme Court State vs Lewis Brown burglary
Services in Supreme Court State vs M Green
Services in Supreme Court State vs D Dawson
Services in Supreme Court State vs C Miller larceny
Services in Supreme Court State vs A Johnson murder
Services in Supreme Court State vs Jos Moncrief
Services in Supreme Court State vsOHarris hog stealing
Services in Supreme Court tees of J P Arwood and Gov
ernor of Georgia vs J M Craig et al
Services in Supreme Court State vs Wm Tatum assault
to murder
Amount of
Warrant
30 00
30 00
190 00
60 00
30 00
30 00
80 00
60 00
10 00
30 00
30 00
50 00
50 00
30 00
50 00
50 00
30 00
60 00
30 00
Total 2105 00
Total
265 00
280 00
180 00
GO 00
350 00
2105 00
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No Amount of
W hen Approved Warrant Date of Warrant In Whose Favor Drawn For What Purpose Drawn Warrant Total
1877 1877 Amount appropriated for 1877850000 00 Amount overdrawn 1st January 1877 190061 45
31 145 January 31 J W Renfroe Treas 5871 91 059938 55 5871 91
January Currency and gold coupons premiums and corns paid
March 5 sue March 3 J W Renfroe Treas Currency and gold coupons premiums and corns paid 183336 29
March 81 320 March 81 J W Renfroe Treas Currency and gold coupons premiums and corns paid 32406 99 215743 28
April 14 850 April 14 W Renlroe Treas Currency and gold coupons premiums and corns paid 8728 40 8723 40
May 28 388 May 28 J W Renfroe Treas Currency and gold coupons premums and corns paid 124590 71
May 81 394 May 81 J W Renfroe Treas 36000 00 160596 71
June 30 500 June 30 J W Renfroe Treas Currency and gold coupons premiums corns bonds etc 8680 73 8680 73
August 10 530 August 0 J W Renfroe Treas Currency and gold coupon premiums coins bonds etc 4188 98 4188 98
September 20 508 September 20 1 Currency and gold coups bond sold preins and bk comn 257425 44 257425 44
Octobeu 31 074 October 31 1 Currency and gold coups bonds gold prems and bk comn 39091 73 39091 73
November 16 090 November 10 1 Currency and gold coups bonds gold prems and bk comn 77512 07 77512 07
December 31 730 December 31 J V Renfroe Treas Currency and gold coups bonds gold prems and bk comn 10540 89 128442 59 10546 89
788381 14 788381 14
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TABLE No 22ContinuedLunatic Asylum 1877
WhenApproYed No Warrant Date of Warrant In Whose Favor Drawn For What Purpose Drawn Anrount of Warnirit Total
1877 January 25 February 23 May 2 May 28 136 185 308 387 530 539 505 058 095 1877 January 23 February 23 May 2 May 28 July 23 August 18 September 19 October 17 November 24 State Lunatic Asylum State Lunatic Asylum 13 R Herty Balance undrawn January 1 1877 f 24750 00 By general appropriation 1877 9750C 00 Support of Lunatic Asylum for January 1877 8125 00 8125 00 8125 00 8125 00 8125 00 8125 00 8125 00 8125 00 8125 00 49125 00 122250 00
B K Hertv Support of Lunatic Asylum tor April 1877
July 23 B R Herty Support of Lunalic Asylum for May 1877
August 21 B R Herty B K Herty
September 19 Support of Lunatic Asylum for July 1877
October 22 B R Hirtv
November 24 B R Herty
Balance undrawn January 1 1878

122250 00 122250 00
Laundry for
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May
June
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16
28
27
351
386
494
April
May
June
1877
10
28
26
B R Herty Treasurer
B R Herty Treasurer
B R Herty Treasurer
Amount appropriated 9000 00
Part of appropriation for laundry of Lunatic Asylum
Part of appropriation for laundry of Lunafrc Asylum
Balance of appropriation lor laundry
Total
5000 00
3500 00
500 00
9000 00
9000 00
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Comptroller Generals Report
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When Approved No Warrant Date of Warrant In Whose Favor Drawn For What Purpose Drawn Amount of Warrant Total
1877 May 31 May 31 May 31 395 396 398 399 404 553 699 700 704 713 1877 May 31 May 31 May 31 June 1 June 1 September 11 December 3 December 3 December 6 December 7 T P Newell Amount appropriated for each trustee 300 00 Salary as Trustee Luie Asylum Nov 30 76 to May 31 77 Salary as Trustee Luic Asylum Nov 30 76 to May 31 77 Salary as Trustee Luic Asylum Nov 30 76 to May 3177 Salary as Tiustee Luic Asylum Nov 30 76 to May 31 77 150 00 150 00 150 00 150 00 116 66 75 00 150 00 75 00 150 00 150 00 450 00
June 1 R L Mott
June 2 S P Myrick Salary as Trustee Luic Asylum Jan 11 to May 31 1877 Salary as Trustee Luic Asylum June 1 to August 31 1877 Salary as Trustee Luic Asylum May 31 to Nov 30 1877 Salary as Trustee Luic Asylum Aug 31 to Nov 30 1877 Salary as Trustee Luic Asylum June 1 to Dec 11877 Salary as Trustee Luic Asylum June 1 to Dec 11877 266 66
September ll S P Myrick 75 00
December 3 December 3 J S Pinckard S P Myrick
December 7 T P Newell
December 7 R L Mott 525 00

1316 66 1316 66
State Board of Health 1876
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January 4 78
February 3 148
February 3 149
February 28 16b
March 14 228
January
January
February
February
February
March
V H Taliaferro Secretary
Y H Taliaierro Secretary
B H Richardson
George F Cooper
State Board of Health
V H Taliaferro Secretary
454 52
Balance Undrawn January 1 1877
Paper postage etc for Medical Board
Fouith quarter salary as Secy State Med Board 1876
Reporting testimony in yellow fever investigation
Expenses attending meeting State Board of Health
Stamp account for sending off annual report 1876
Salary as Sec Med Bod of Health from Jan 1 to Feb 8 77
Total
454 52
3 90
250 00 253 90
01 50
25 00
10 00 96 50
104 12 104 12
454 52116 Comptroller Generals Report
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INDEX
A
AGRICULTURECommissioner of
Payments to for 1876 and 1877 104
AGRICULTUREDepbrtment of
Expenses ot for 1876 and 1877 104
Chemist and Inspectors salaries for 1877 105
AUCTIONEERS
Number in State for 1876 and 1877 5
Decrease for 1877 5
ASSETS OP STATE 14
B
BANKS
Value of shares in each county for 1877 3539
Total value of in the State for 1877 39
BILLIARD TABLES
Number of in each county for 1877 5054
Total number of in the State for 1877 5054
Amount of tax on in each county for 1877 5054
Total tax on in State for 1877 54
BIRTHS DEATHS AND CAUSES OF DEATHS
Number of in each county for 1877 5558
Total number in State for 1877 58
BLINDAcademy for
Amount paid to tor 1877 109
BLIND
Number of in each county for 1877 5558
Total number of in State for 1877 58
BOARD OP HEALTHState
Amount paid to for 1876 115
BONDSOf State
Amount and description of
BONDSOf Railroads
Amount and description ofendorsed by State 13
BROKERS
Amount invested by in each county for 1877 3539
Total investment by in State for 1877 39
BUILDING AND LOAN ASSOCIATIONS
Number of in each county for 1877 3539
Total number of in State for 1877 39128
Comptroller Generals Report
C
capitalop state
Vote in each county for Miiledgeville 8286
Vote in each county for Atlanta 8286
Majority for or against either in each county 8286
Total vote on in the State 86
Total majority in State for Atlanta 86
CITY AND TOWN PROPERTY
Value ot in each county for 1876 and 1877 2529
Total value of in State for 1876 and 1877 29
Increase or decrease in each county since 1876 2529
Total decrease of value for 1877 29
CITY AND TOWN PROPERTYOf Colokbd Taxpayers
Value of in each county for 1877 4549
Total value of in State for 1877 49
CIVIL ESTABLISHMENT
Pay meuts for 1876 8789
Payments lor 1877 9095
COMMISSIONSOf Tax Receivers
Amount of in each county for 1877 5054
Total amount in State for 1877 54
COMMISSIONSOf Tax Collectors
Amount of in each county for 1877 5054
Total amount in State for 1877 54
CONSOLIDATIONOf Tabular Reports
Showing aggregates of each item for each county and total of each
item in Slate for 1877 81
CONTINGENT FUND
Paymenis for account of 1876 90
Payments for 1877 97101
CONVENTIONState Constitutional
Names of delegates from each county 7279
Names of Secretary and other officers 80
Per diem and mileage of delegates for each county 7279
Pay of Secretary and other officers each 80
Total amount paid to delegates 80
Total amount paid to Secretary etc 80
Amount appropriated Q3 Legislature 79
Amount appropriated by Convention 79
COTTON CORN ETC
Held for sale April 1 1877Value of in each county 3034
Total value in State for 1877 34
Increase or decrease of in each county for 1877 3034
Total decrease for 1877 34
D
DAGUERREAN ARTISTS
Number in State for 18767 5
Decrease lor 1877 g
DEAF AND DUMB
Number of in each county for 1877 5558
Total number in State for 1877 58Comptroller Generals Report
129
X

108
10
5558
58
7279
7279
79
79
7279
DEAF AND DUMBInstitute fob
Payments to on account of 1876
Payments for 1877
DEFAULTERS
Property of in each county for 1877 not donbled
Total value of in State for 1877
E
ELECTIONS
Vote in each county for and against Convention
Majority in each county for or against aConvention
Total majority for Convention in State
Total number of votes cast
Names of delegates elected to Convention
EXECUTIVE CLERKS 109110
Salaries of for 1876lo0 liQ
Salaries of for 1877
F
FISCAL YEAR 9
Change of recommended
FURNITUREHousehold and Kitchen g34
Value of in each county for 18767 34
Total value of in State j11 3034
Increase or decrease of value in each county for IS U
Total decrease of value in State for 1877
FURNITUKEHousehoLd and KiTCHENOf Colored Tax Payers
Values of in each county for 1877
Total value of in State for 1877
GEOLOGISTState
Amount paid to for 1877
H
117
HANDS 1877 353981
Number of hands employed in each county tor ISU 3981
Total number employed in State gl
See Consolidated Tabular Statement
HOMESTEAD 8286
Vote in each county for homestead of 1868 8386
Vote in each county for homestead of 1877 g386
Majority pro or con each in each county g6
Total majority for homestead of 1877
HORSES MULES HOGS ETC 3034
Value of in each county for 18767 34
Total value of in State for 18767 3034
Increase or decrease in each county for 1877 34
Total decrease in State for 1877
HORSES MULES HOGS ETCOe Coined Tax Pas
Value of in each county for 1877 49
Total value of in State for 1877 130
Comptroller Generals Report
I
insolvent list
Changes recommended in the law 89
IRON WORKS ETC
Amount invested in in each county for 1877 3539
Total amount invested in in State 39
LANDImproved
Number of acres in each county for 18767
Increase or decrease in each county for 1877
Value of in each county for 18767
Total value of in State for 18767
Total decrease in State for 1877
Average value per acre for 18767
landWild
Amendments to law of recommended
Laws relating to reviewed
Opinion thereon of Attorney General
Number of acres returned in each county for 18767
Total number of acres returned in State for 18767
Value of in each county for 18767
Total value in State for 18767
Increase and decrease of acres and value in each county for 1877
Total decrease of acres and value in State for 1877
Average value per acre for 18767
LANDOf Colored Tax Payers
Number of acres in each county for 1877
Total number of acres in State for 1877
Value of in each county for 1877
Total value of in State for 1877
LANDWild and Improved
Number of acres returned in each county for 1877
Total number of acres returned in the State for 1877
Value of in each county for 1877
Total value of in State for 1877
LAND SCRIP FUND
For the year 1877
1519
1519
1519
19
19
19
68
68
8
2024
2024
2024
24
2024
24
24
4549
49
4549
49
5054
54
5054
54
118
LEGISLATIVE
Amount paid each Senator and Representative for 1877
Total amount paid to each Senatorial District for 1877
Amount paid Secretary of Senate and other officers of Senate each
for 1877
Total amount paid to same for 1877
Amount paid to Clerk House of Representatives and other officers of
House each for 1877
Total amount paid to same for 1877
Total expenses of Legislature for 1877
Pay rollLegislativefor 1877
LIBRARYState
Books purchased for in 1877
6168
6168
69
69
70
70
71
118
119t
Comptroller Generals Report
131
NSTemporary
For 1876 and 1877 117
lUNATICS EPILEPTICS AND IDIOTS
Number of ia each county for 1877 5558
Total number in State for 1877 555S
LUNATIC ASYLUM
Amount paid to in 1877 and for what purposes113115
M
MANUFA CTORIES
Capital invested in in each county for 4877 3539
Total amount invested in in the State for 1877 39
MERCHANDISE
Value of in each county for 1876 and 1877 3539
Total value in State for 1876 and 1876 39
Increase or decrease in each county since returns of 1876 3539
Total decrease in State since returns of 1876 39
MINING
Amount invested in each county for 1877 3539
Total amount invested in State for 1877 39
MONEY AND SOLVENT DEBTS
Value of in each county for 1876 and 1877 2529
Total value in State for 1876 and 1877 29
Increase or decrease of same in each connty for 1877 2529
Total decrease in State for 1877 29
MONEY AND SOLVENT DEBTSOf Colored Taxpayers
Value of in each county for 1877 459
Total value in State for 1877 49
O
OVERPAYMENTS
For the year 1877
105106
POLLSWhite and Colored
Number of white polls for 1877 in each county
Number of colored polls for 1877 in each county
Number in default in each county for 1877
Total number in default in State for 1877
5
5
5
5
Total number of polls in each county for 1876 and 1877 4044
Total number in State for 1876 and 1877 44
Increase or decrease in each county since 1876 4044
Total increase in State for 1877 44
Amount of poll tax in each county for 1877 5054
Total amount of same in State for 1877 54
POLLSColored
Number in each county for 1877 459
Total number in State for 1877 49
PRINTING FUND
For the year 1877102103
PROFESSIONS
Number of in each county for 187755054132
Comptroller Generals Report
Total number of in Slate for 187 5i4
Amount of tax on in each county for 1877 5054
Total amount of in State for 1877 554
PROPERTY OP COLORED TAXPAYERS Aggregate
Value of in each county for 1877 4549
Total value in State for 1877 49
Decrease in each county for 1877 4549
Total decrease in State for 1877 9
PROPERTYNot Specifically Enumerated
Value of in each county for 1876 and 1877 4044
Total value in State for 1876 and 1877 44
Increase or decrease in each county since 1876 4044
Total decrease in State since 1877 44
PROPERTYAggregate of
Value of whole property in each county for 1876 and 1877 4044
Total value of whole property in the State for 1876 and 1877 4044
Increase or decrease of in each county since returns of 1876 4044
Total decrease in State for 1877 44
PUBLIC BUILDINGS
Expenses of etc for 1877 107
PUBLIC DEBT OP STATE
Consolidated statement of 12112
R
RATIFICATIONOf Constitution
Vote in each county for and against 8286
Majority in each county for or against 8286
Total majority for ratification in State 86
S
SCHOOL COMMISSIONER
Amount paid on account of 1876 116
Amount paid to for 1877 116
SCHOOL FUND
Amount due each county for 1877 3539
Total amount due in State for 1877 39
Amount paid for 1877 116
SCHOOL POPULATION
Number of in each county for 1877 3539
Total number in State for 1877 39
SHIPPING AND TONNAGE
Amount invested in in each county for 1877 3539
Total amount in State for 1877 39
SOLICITORS GENERAL
Amount paid to under act of 1858 for 1877 110 111
SPECIAL APPROPRIATIONS
To contingent expenses Supreme Court 120
To V P SissonCo 120
To E P SpeerClerk House of Representatives 120
To W A HarrisSecretary of Senate 120
To Eaves McElfresh 121Comptroller Generals Report
133

To Burke Hancock
To E W Watkins and others
To Atlanta University
To Reporter Supreme Court
To New England Life Insurance Company
To Clerk Supreme Court
To Board of EducationAmericus
To North Georgia Agricultural College
To University of Georgia
To W O Connor
To contingent expenses Supreme Court
To J J Vischer M D
To State Agricultural Society
To State College Agriculture and Mechanical Arts
To expenses of Convention and amount advanced by Hon R Tombs
STOCKS AND BONDS
Value of in each county for 1877
Total value of in State for 1877
T
TABLES
Review of in Report
TAXABLE PROPPRTYTable of
Kinds value increase or decrease
Aggregate value of whole property
Table of decrease for 1877
TAXESPaid by Colored Taxpayers
Amount of in each county for 1877
Total amount of in State for 1877
TAXESTotal
Total amount paid in each county tor 1877 including professional and
poll tax
Total paid in State for 1877
Amount in each county after deducting defaulters for 1877
Total in State after deducting defaulters
Rate of in each county for 1877
TAX RECEIVERS AND COLLECTORS
Labors and fidelity of
TOOLSPlantation and Mechanical
Value of in each county for 1876 and 1877
Total value in State for 1877
Increase or decrease in each county for 1876
Total decrease in State for 1877
TOOLS Plantation and MechanicalOf Colored Tax Payers
Va e of in each county for 1877
Tctal value of in State for 1877
1877
TREASURYState
Receipts by from January 1 to December 31
Balance against Treasurer January 11877
Total charges against Treasurer January 1 1878
Executive warrants passed to credit of Treasurer
Balance charged against Treasurer January 1 1878
121
121
121
122
122
122
122
122
133
123
123
123
123
124
124
3539
39
36
4
4
4
4549
49
5054
50
5054
54
5960
9
3034
34
3034
34
4549
49
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134 Comptroller Generals Report
Total receipts for last fiscal year
Total disbursements for same period
Table of details of receipts and disbursemts from 1st January 1877
to December 31 187
Table of monthly receipts and disbursements for same period
Estimate of probable receipts and disbursements for 1878 3
W
WATCHES SILVER PLATE AND JEWELRY
Value of in each county for 1877 35
Total value in State ior 1877
WESTERN AND ATLANTIC RAILROAD
Change bills of
Indebtedness of for 1877 11J
I
REPORT
OP THE
Comptroller General
OF THE
STATE OF GEORGlAr t5R5a
FOE THE TEAK 1877
W12 W4
OpCUMOffB
SUBMITTED TO TOE GOVERNOR JANUARY 1
ST 1878
ATLANTA GA
James P Harbison State Pbintee
1878REPORT
Comptroller Generals Office
Atlanta Ga January 1st 1878
To His Excellency Alfred H Colquitt Governor
Sir In compliance with law I respectfully submit the report
of the operations of this department for the last fiscal year com
mencing January 1st 1877 and closing December 31st 1877
both days inclusive
RECEIPTS AND DISBURSEMENTS
At the Treasury from January 1st 1877 to December 31st
1877 inclusive
There have been receipted for by the Comptroller General for mon
eys paid into the treasury and charged on his books against the
Treasurer during the fiscal year1998346 84
The balance charged against the Treasurer at the close of last fiscal
year ending January 1st 1877 564283 33
Added gives total charges against Treasurer for fiscal year ending
January 1st 1878 2562630 17
Executive warrants have passed through this office and the Treas
urer credited therewith amounting to 1728910 80
Showing balance charged against Treasurer January 1st 1878 833719 37
TOTAL RECEIPTS
Total receipts from all sources for fiscal year1998346 84
As to the sources whence the above receipts were derived see
debit side of Table No 3 This amount represents the receipts
except the temporary loan which is not a receipt proper but a
temporary loan made to bridge over the summer months and is
returned in the fall
DISBURSEMENTS
Total disbursements for fiscal year1728910 80
The various purposes to which these payments were made are
condensed on credit side of Table No 3
For particularsas names of persons to whom money was paid
amount time when paid for what purpose etc see appropriate
subdivisions of Table No 22 See IndexComptroller Generals Report
TABLES IN DETAIL
Showing the value of taxable property for 1876 and 1877 with
increase and decrease
TABLE NO 1
Description of Property
Improved land
Wild land
City and town prop
erty
Building and loan asso
ciations and brokers
Bank shares
Money and solvent
debts
Merchandise
Capital invested in ship
ping tonnage
Stocks and bonds
Cotton manufactories
Iron works foundries
etc
Capital invested in
mining
Household and kitchen
furniture
Watches jewelry etc
Horses mules hogs
sheep etc
Plantation and me
chanical tools
Corn cotton held icr
sale April 1st
Other property not
enumerated
Defaulters property
single
Value in 1876
B 90019944
1835828
54186037
6184568
Value in 1877
Increase
31105406
12042551
155135
4 096210
2919800
412505
76151
10136671
Aggregate value of
whole property
Total decrease
21765885
2504273
812216
6860697
739883
245853750
87182996
1700518
51269736
244353
5467497
27156216
11424590
133848
5550272
2739200
263366
72516
9959093
1089323
22736491
2943124
673910
4191443
86103
Decrease
244353
1454062
1089323
970606
438851
235659530
121155
2830948
135310
2916301
717061
3949190
617961
21287
180600
149139
3635
177578
138306
2669254
4318350
10194220 in 1877
14512570
The foregoing table which has been prepared with much care
and labor will be found accurate and useful It shows the value
of each kind of property returned in the State and the increase and
decrease of each and the total decrease
This table shows the number of polls professions etc etc
for 1876 and 1877 increase and decrease