AUDITORS REPORT.
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Statutes Arkansas the Auditor the honor you this Report showing the condition of the fiscal affairs of the State and the receipts and expenditures for the last two years ending with the 30th day of September, 1Si4.

 Tabular marked exhibits the appropriations made the General Assembly, with the balances of appropriations unexpended the s day of October lSl2 amount together SS4l5 69; upon which warrants have been drawn for 9 leaving unexpended on the ls day of October ls4l $125,409 "A.

 sources years ending with the 30h day of September 1644 of funds nexpended remaining the credit of the State the Bank Of the State of Arkansas Little Rock the h day of October lSii amounting in the aggregate to $l26Y367 03

 This composed of the Saline fund $537; the five pe1 fund.- S6s77 20, the seminary fund 2 sS H. the school fund S5l5 s and the balance of the surplus evene fund subject ordinary expenditures of the Sate, $53630 21 This shows that all the bonds given by the branch Fayetteville amounting with hereon 9th day of June sl3 $8o55 s. have been pai also gives detail other important information connected with the fiscal affairs of the State.

 Al the notes belonging to the seminary fund as far as they have been reported this oee designated n marked F. the Auditors report of h October 1912 and $29269 53 bearing interest at the rate of ten per cent per ann.rn

 This added the of this fund above sated shows the total of the seminary fund to be $3 45 9l exclusive of exhibits species property taxed for the year 1s3 and D. for the year the value of each peccs the value property county State the charged hers, from the clerks have been received To form these required much time and abor and although they have been prepared with they contain slight errors of the rather complicated, but is believed that of magnitude will be found in them

 Statistical table marked E shows the aggregate value of each cies of properly taxed and the total value of property taxed he State annually for seven years commencing with the year 1888 and ending with the 1s4l and the amount of charged thereon for each shown in this and former reports During this whole

 

 the assessed value of taxable properly and no change of inn portance has been made in.the revenue law. On the 18th day October 1843 the Supreme of this decided a much and such part of the first section the 12Sh chapter of the Revised Statutes of this State pupors impose Improvements os, repugnant the provisions ned the second section the seventh article of the constitution ftis stateand void" And lha the Legislature possesses power to restrict its opeahono such lands improvements thereon any other species of property subjected axation may be division subdivision teeof-because such restriction sss s sys the tax imposed be uniform and equal throughout the of edvalu of menis, los in the State, formerly collected State tax but since this decon can be derived from this The every sheriff in the State of the year time prescribed by law.

 There forty five sherf, and such punuoly all of them is highly comnendable, and credtobe to our Slate. ties $sl23 i of which $4 oo3 2l due former from former sheriff of Ctenden county the year lso for the of both of which, suits pending These sums deducted from the whole anountleave $326 6e of which the SS42 charged the lsa7 to the last sheriff under laws Miller which forms part of Texas and which amount believed the sheriff of Texas-aud balance $2 33 93 composed of amounts charged ueen other hers eleven of whom elected under the Territorial and two under the State government.

 The clerks have generally been prompt making their this office, and have manifested disposition conform to law making them

 An for the compensation of the clerks of the county courts approved 3s January si3 provides that the clerks shall receive the of twenty-five per per for all the duties incidental to the selling of lands for taxes on the forfeiture of the to the 

 Upon the redemption of all lands forfeited since the passage this the Auditor has had the clerks fees collected by the State rea- who retains them until called for by the clerks Lands forfeited the State, especially in the military district generally deemed many during which time the clerks would be deprived of their

 Il recommended that other provision made by law for paynS such eesa the time the service is rendered.

 1t IS the humble opinion of the Auditor that the the would be promoted and fewer lands would be forfeited for nonednt and citizens lands and lots in counties which they do reside authorized by law taxes such lands and los directly into the

 This privilege might be granted without any additional upon the State treasury and without enng the commissions seh The and due on lands already forfeited eSae at least Sl00 O00 Would therefore be exrednt when real estate little demand offer nolresdent Just facility to induce them be punual in paying their lands and thus the available the support government?

 All the lands sold by the United States in this the ogan- zaon of the land offices the first day of January Sl4 have been systematically recorded i'll this office in well bound captions of the respective townships in which they situated

 From information filed this office, appears of 800 900 made by the United this been odo the of 50 oi 55l00; of which 4903 acres were sold under the of 3 December lS2 69 5l00 acres underline of the 2h January S3 2S2 4l00 under the act of the 4h February lSl3

 The notes taken for the sales of these lands filed with the State treasurer and amount in the aggregate l02 S63 3l appears by the records of them in this office.