Alabama. Auditor's Office. Annual reports : state publication, 1820-1938.
Title:
Annual reports : state publication, 1820-1938.
The State Auditor was called the Comptroller of Public Accounts from 1819 to 1867, and Auditor from 1868-1875. The reports present a detailed account of the fiscal operations of the state, but the information contained in the reports varies over the years. The information is presented in both narrative and statistical form. Some of the reports, required by a legislative act in 1827 to be made to the General Assembly, relate individually to the Contingent Fund. According to a handwritten note with the material, the reports from fiscal year 1820 to about 1840 were not printed. These carbon copies on onion skin paper were typed from reports published in newspapers and/or from the original reports to the Governor. Included are itemized cash balances in the Treasury, arrears due from delinquent collectors, legal proceedings, receipts, warrants drawn, proposed legislation, recommendations, state bank statements, bank forfeitures, land statements, fund accounts, an itemized list by county of taxes assessed, et cetera. The printed reports, from fiscal year 1841 to 1867, show detailed statements of receipts and disbursements, the names of persons to whom warrants were drawn, the condition of funds, state indebtededness, balances to the credit of offices and funds, assessment of taxes by county and total state, statements of insurance companies, fees for administering amnesty oaths, et cetera. Taxable property may include personal and real estate (land, cotton). Tables may itemize by county the revenue collected by item, the number of slaves (as compared with census reports), the number of taxable polls and voters, taxable lands, the names of tax collectors, including defaulting ones, insurance companies doing business in the state, et cetera. The State Auditor published individual reports from 1868 to 1938. When the Dept. of Finance was established in 1939, the State Auditor's report, along with reports of the Comptroller and Treasurer, were consolidated into one annual report. Although published individually, reports of the Auditor and Treasurer are bound together from 1890 to 1923. Content listings were sampled for the reports between 1868 and 1938. The report for fiscal 1869 included the following exhibits; estimated receipts and disbursements for fiscal 1870; general and detailed statements of receipts and disbursements; public debt; railroads; insurance companies; the sixteenth section fund; assessments, collections, et cetera; and total taxable property. The narrative portion contains a discussion of the exhibits and of pertinent issues and recommendations. The fiscal 1899 report includes the following statements and exhibits: general and financial statements as to the condition of the Treasury; the Convict Fund; Agriculture Department funds; bonded indebtedness; assessed value of property, by counties, and the aggregate in the state; total assessed value of property, rate of taxation, and gross amount of taxes, from 1876; amounts collected on reports of Examiners of Public Accounts; lands sold for taxes and bid in at tax sales; lands before bid in for the state that have been checked off the Land Register; the State Tax Commissioner report; receipts and disbursements (detailed), Educational Fund (detailed); tax collectors' accounts of taxes-general and soldier; licenses (detailed); taxable property on assessment (detailed); assessment of railroad and telegraph property; guarantee companies; and mutual aid associations. The fiscal 1938 report contains statements and classifications of bonded indebtedness; a table of valuation and taxation, from 1876; receipts and disbursements, from 1877; the Southern Railway Mortgage Tax; gross receipts and disbursements by General and Trust Funds; valuation for taxes assessed, by county and item; settlement with tax collectors, giving debts and credits (lists names of county tax collectors); collections by probate judges, by county and license; collection of ad valorem taxes, land redemptions, sale of tax lands, and assignment of tax certificates, by counties; distribution of pension warrants, pensions recapitulation and pension fund operation; assessments of public utilities by the State Tax Commission, including railroads, street and suburban railways, gas companies, water works companies, express companies, telephone and telegraph companies; and toll roads, bridges, and ferries; and public utility assessments by county and name of utility.
ArchivalResource:
13 cubic ft.
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