December 30, 1857 (4 pages)

<n THE NEVADA acaipastsaini ane etiesirstaticeetatan iceteaire VOL. V, NO. 13. NEVADA DEMOCRAT,. ___ TRAVELING. PUBLISHED EVERY WEDNESDAY MORNING, BY I. J, ROLFE & C0. Tt. H. ROLFE, A. P. CHURCH. OFFICE—BROAD STREET, NEVADA, TERMS: . For one year, in advance, $5 00 Six months, 3 00 Three months, Single Copies, ——— BUSINESS 2 00 25 cts. CHARLES W. MULFORD, BANEEF!: At his Old Stand, Main St., Nevada. GOLD DUST BOUGHT at the highest market SIGHT CHECKS on Sacramento and San Franciseo AT PAR. DUST forwarded to the U. 8. Branch Mint for Assay or Coinage, and advances made on the same if required. Nevada Dec. lst 1857.—9-tf MORRIS ROSENHEIM, WATCHMAKER AND JEWELER, AND DEALER IN Watches, Jewelry, Diamonds, d&e. MAIN STREET, NEVADA. CHAS. W. YOUNG, MANUFACTURER OF CALIFORNIA JEWELRY, WATCHMAKER, —AND— DEALER IN FINE WATCHES, JEWELRY, DIAMOND WORK, ec. Junction of Main and Commercial Streets, Nevada. j THOMAS MARSH, SIGN AND ORNAMENTAL PAINTER, ON COMMERCIAL STREET. 20-tf ¥. MANSELL, Sign and Ornamental Painter, All work promptly attended to, and in the best atyle of the art, Commercial street, above Pine, Nevada. 46-1f wraNtox BUCENER, C. WILBON MILL, BUCKNER & HILL, AVING associated themselves together in the practice of the Law, will attend promptly to all business confided to their care in Nevada and adjoining counties. Orncx—In Kelsey's Briek Building. Commercial street, Nevada. July 2, 1856.—43-tf } aot SERIO J. BR. M'CONNELL, a. C. MecCONNELL & NILES, ATTORNEYS & COUSELLORS AT LAW, Will practice in all the Courts of the 14th Judicial Diatreet, and in the Supreme Court. Orrics—Kidd’s Brick Building, up stairs. 46 tf ~~" JAMES CHURCHMAN, ATTORNEY & COUNSELLOR AT LAW, Will hereafter confue himself solely to the practice of fis profession—and will be found always at his office, except when absent ov professional business. ce—Corner of Broad and Pine Streets, Nevada. 40-tf NILES. @u0. W. YANT, DAVID BRLDEN BELDEN & YANT, ATTORNEYS AT LAW. Particular attention given to procuring U. 8. Land Warrants for persons by Military service entitled to the same, Ornicn.—No. 4 Second story of Atvan’s Brick Cerner Broad and Pine Streets, Nevada. ATTORNEY AND COUNSELLOR AT LAW, AND Wotary Public, Orvice—In Kelsey's Brick Building, Commercial Street, Nevada. te i. eae . tf WM. F. ANDERSON, ATTORNEY AND COUNSELOR AT LAW. Ornce—In Alvan’s Brick Building, corner of Broad and Pine streets, Nevada F. EH. BAILEY, PHYSICIAN AND SURGEON, Orvice—Main street, in the rear of Dr. Lark’s Drug Store. Residence Washington street, first door South of the Catholie Chureh. Nevada, Oct. 27th 1657,—-4-tf From my personal acquaintance with the eharacter and qualifications of Dr, Baitxy, 1 do cheerfully recommend him to my former patrons and friends as my rucceswor. HARVEY LIUNT, M. D. MEDICAL NOTICE! E.S. ALDRICH, M.D. PHYSICIAN AND SURGEON, Late Surgeon of the U. 8, Army, tenders his professional services to the citizens of Nveada and vicinity, Orxgice—No 1, Crittendens Brick Building, Main street, Nevads, OVERTOR, PHYSICIAN AND SURGEON. Orvica—Alban’s Brick Building—rear of the Drug Store— Nevada. 46-41 D.& B. LACHMAN, NO, %& COMMERCIAL STREET, NEVADA. —DRALERS IX— Marware, Stoves, Tin-Ware, Crockery, &e. die. Alf kinds of Tin Ware made to order. “@@ Bapt. 1856,—49-3m D. & B, LACHMAN. G. E. WITHINGTON, DEALER IN French and American Papcr Hauginge, NDOW SHADES, Brass eorniee, Gold Mcvidings Paints, &c. Painting of ati kinds, and pape nangfag, executed in the best style, at shost notice. 49-tf No, 7 Broad Street, Nevada. COUNTY SURVEYOR'’S OFFICE. [COURT HOUSE, NEVADA.] Joux L. Gawere, G. F. Deerkes, County Surveyor, Deputy. A LL persons are hereby cautioned ggainst employing other Surveyors than such as may be deputized from this office. (Extract from Laws of California.) Cuar. 20, Sec, 3 “No survey or re-survey hereafter made ce. person except the County Surveyor or his deput evidence in any Court within this JOHN LL, GAMBLE, County Surveyor. hy om shall be considezed State "att rey; YOUNG AMERICA SALOON !! have this day purchased the entire interest of A. K, I PRESCOTT, in the above named Saloon on Commertial Street, and will he happy to have my friends caji and gee me. MR. PRESCOTT, who will assist me in the man/ t of the Saloon, will be always on hand during my HENRY HYER. Nevada, Oct. 12th 1857.—-2-tf. REMOVAL! LSTON, NEWMAN & CO. have removed to No. 46, Broad Street, next door to McRoberts & Funston. A yan ye i“) now nae at their new jocation a jarge and elegant assortmen of all GIVE US A CALL. an erates, ALSTON, NEWMAN & CQ. Nevada, October 14th, 1857--tf NEVADA DEMOCRAT JOB PRINTING OFFICE, BROAD STREET. DENG furnished with a new and complete assortment of JOB TYPE, we are prepared to execute PRINTING OF EVERY DESCRIPTION, me nner that cannot fai] to give satisfaction to al] who yor us with a call. in want of Heads, i A Blanks, Handbills, Catalogues, mes, Pamphlets, sinenilees Pa penpyee os Sa a ¥ ve La ti from wit Cab Pull rge feductions made kets, Bilis of Fare, Books, 6-tf THOMAS P. HAWLEY, CALIFORNIA STAGE COMPANY. E STAGES of this Company will leave their Office, at the ‘‘National Exchange,’’ Nevada, as follows: FOR SACRAMENTO. Leaves Nevada at 1 o’clock, A. M., and arriving at Sacmento in time for the 2 o’clock boats for San Francisco. Also, at 4 o'clock, A. M., running via Auburn, as an Accommodation Line to Sacramento. FOR MARYSVILLE. Leaves the above named Office every morning at seven o'clock, A. M., passing through Grass Valley, Rough & Ready, Empire Ranch, and Long Bar, and arriving in Marysville at 3 o’clock P, M. FOR FOREST CITY, DOWNIEVILLE, PATTERSON, WOLSEY’S, MOORB’S, AND ORLEANS FLATS. Leaves every morning at 6 1-2 o'clock A. M. JAMES HAWORTH. Pres’t. C. $. Co. W. &. McRosxrm, Agent, Nevada. {tf NEVADA & WASHINGTON STAGE LINE. N AND AFTER JANUARY 1, 1856, the above Line will run as follows: Leaving the office, at the National ren bs ga at & o’clock, A. M, passing by Mountain ng House, Morgan’s, Cold Spring, White t tioud, Gold Mitt ana Alpha, arriving at Washington by one o’clock in the afternoon. It is the nearest and best Route to Washington, Omega, Scotchman’s Creek, Poor Man’s Creek, and Eureka. Returning,—The Stages will leave the South Yuba Hotel, Washington, every morning at*nine o'clock, and arrive at Nevada by one o'clock P. M., connecting with the California Stage Co’s Coaches for Auburn, Sacramento, Marysville and Shasta. Office—South Yuba Hotel, Washington. A. 8. OLIN, Proprietor. W. S. McRonerrs, Agent, Nevada. (34-tf EMPIRE LIVERY STABLE, Broad Street, Nevada, J. H. HELM, Proprietor. become Proprietor of the EMPIRE LIVERY STABLE, and as he designs keeping constant@a@ Horses kept by the Day or Week on the most reasonable terms. J. HARVEY HELM. MAIN STREET, NEVADA. J. A. LANCASTER, FORMERLY OF THE PSN extensively to his already Large and Elegant establishment of Horses, Buggies, Saddles, Harness, outs as cun be fonnd in the State. Well trained fleet and easy Saddle Horses, well equipped to retain the eonfidence of his friends, leads him to beNeve he will be able to give general satisfaction. use of Balls, Parties, &c. &c. The quality of my stock will permit me to say that those Nevada, Aug. 20, 1856.—46-1f a aerrmerean nearer an} ™ attention to his Tooth Anodyne, which, when applied, will stop the tooth-ache in five mintes, and have to be extracted All Dental operations performed in a neat and substanBroad streets, Nevada, where he intends to remain permanently. THE UNDERSIGNED WOULD INFORM HIS friends and the public generally, that he has ly on hand A Stock of Fast Horses Would respectfully solicit the patronage of the Fublie. 20-tf LIVERY & SALE STABLE, Metropolis Stable, would inform his friends and the public generally, that he has added &c &c.—~and is now prepared to furnish as fine turnfor Ladies or Gentlemen will be ready at all times. A long experience in the business and an earnest desire Particular attention paid to Horses on Livery Carriages always in readiness with careful drivers for the seeking pleasure, or engaged on business would do weil to give me a call. J. A. LANCASTER, DENTISTRY. DR. A. CHAPMAN, Dentist, calls particular effectually destroy the nerve, leaving it in a fit condition to be filled without causing pain, where it would otherwise tial manner, and satisfaction guaranteed in all cases. Orvuce-—In Kidd & Knox Brick Building, corner Pine and October 14th, 1656—2-tf GREGORY & SPARKS. AVING BEMOVED TO THEIK NEW STAND, IN THE Briek Building under the Journal Office, on Main st., are prepared to wait upon their old friends and customers, and the consumers of Grub generally, according to Gunter. Having alarge and well selected stock on hand consisting ot GROCERIES, PROVISIONS, MINING TOOLS, CROCKERY WARE, HARDWARE, We feel confident that we can please, and seli goods as low as the lowest, but not lower, as some have it. We give a general invitation to call and see us. Mareh 18th, 1857. McRoberts & Funston, HAVE JUST RECEIVED THE LARGEST AND BEST SELECTED STOCK OF Wines, Fine Brandies, Liquors, Cordials, ~AND CASE GOODS— EVER BROUGHT TO NEVADA. HEIR stock of Family Groceries and Miners’ Supplies, is unsurpassed in Variety, Quality, and LOW PRICES, ty any house this side of the the Bay. Call and see us, and we will guarantee Entire Satisfaction#in Price and Quality, N. B. Goods delivered free of charge. We always deliver the same quality of goods which we sell to our eustomers. McROBERTS & FUNSTON, 35-tf No, 34, Broad street. 2 doors above Post Office, BWiliiard Baiocon! Conse OF Broap and Pine Sts., Foumerry U. 8. Horer. HARRINGTON & PATTERSON, OULD MOST RESPECTFULLY ANNOUNCE TO THEIR friends and the publie, that they have taken the New Brick Building, corner of Broad aad Pine Streeta, on the site of the old U.S. Hotel, and fittedit up asa S4LOON, in a style unsurpassed for elegance aud comfort, aod are prepared for all who may favor them with a eail. The rd Tables will be found equal to any in the State, and those who delight in this pleasant game, will find this Saloon well adapted to enjoy it. The Bar will at all times be supplied with the best LIQUORS AND SEGARS Which the market of San Francisco can afford, and no expense or palas will be spared on the part of the Proprietors to make this a popular and agreeable place of resort. Nevada, Jan’y. 13, 1857.—15-tf A.D. LABASSE’S Bank Exchange!! Corner of Main and Flame Strects, NORTH SAN JUAN, HIs SPLENDID SALOON, having been recently refitted in the most elegant style, is nuw open for the accommodation of the public. The subscriber will be happy at all times to meet his friends and the public genemaking the Rank xchange the most desirable place of x. x mountains. ° THE BAB will at all times be supplied with the best LIQUORS, WINES & CIGARS, that the market affords. LIQUORS AT WHOLESALE. 35-3m A. D. LABASSE. ~ GIGARS! CIGARS!! CIGARS!!! Brick Store on Main Street, opposite Wells, Fargo & Co. and Junction of Main & Commercial Streets. H. & M. HIRSCHMAN J Tould respectfully announce that they have on hand, and are constantiy receiving, by express and other conveyances, the largest and hest assortment of Fine Havana Cigars, Chotece Ya of Tebacco, es. y Cards, de. doe. dc. Which will be sold lower than the same quality of articles ean be cry in any other house in this ab f Our ojd friends and customers are invi to give usa pt iad satisfy themselves in regard to the quality of our atock. Sw Particular attention pajd to oaders from the ecountry“@e 3-tf H. & M. HIRSCHMAN. SH HOPS, BY THE POUND OR BALE, Fer sale at G. 0. KILBOURNE’S, Drug Store, 18 Commercial Street. PEARL BARLEY & TAPIOCA, For Sale at G. 0. KILBOURNE’S Drug Store, 18 mercigh Street. wp AB A ANY OF THAT PERSIAN pf i For Saie at G. 0. KILBODRNE’S, 18 Commercial Street. emery FLORENCE SALLAD OIL, Put up in ground glass Bottles, TRY IT, Tor Sale at G. 0. E's Drug Store, 18 Commercial &t. rc, S4-tf ee County Finances---Funding the Debt. = The total receipts from merchants and liquor There is much interest manifested at the . licenses forthe year ending July 10th 1857 present time in the financial affairs of our county, and it is a subject of much discussion whether any change in the conduet of ite financial affars is required—and if so, what. gations show the county debt te be larger than . year. affairs. . with the recommendation of the Governer in was supposed by those interested in its Recent investi-. being a loss to the county of over $5,000 This change was made in accordance . which the law does not and cannot regulate and were $10,229. The whole of this accrued to the county till the revenue law of April 29th, 1857. Sinee that, ene half goes to the State— How that debt wae created is now of but little . bie annual message, for the purpose of iucreasimportance; but it is important as a matter of . ing the State revenue. sinees here-. Should be restored to the counties. They are and that its. #ll in debt, many ot them deeply—-their whole economy for the connty that its bu after be placed upon a cash basis, debts be paid as soon as possible, without impesing too onerous burthens u I give below the valuation of the the county, 1856 avd 1857, the whole taxes levied for these reached than those of the counties, the rate per cent of taxation . stimates we will take the laws as they are, not respective years, for this year, and the present debt: YEAR. VALUATION. TAX. RATE PR CT, 1856, $2,558,000. $40,936. 1 * 1857. $3,175,000. $59,501. 1 $142,587. be of avy account. $1 80 per $100, or 1 8-10 per cent, was to the full extent authorized by lay. This tax and the This source of revenue ameunt of indebtedness being about $2,500,000. pon the tax payers. The coffers of the State Treasury are being property of . bountifully supplied, and the sources of revenne real and personal, as assessed in for the State are more varied and more readily But in our an they may be, and what is gone consider gone. peur. . The poll tax from 19th July 1856, to 10th July 1857, is given as $2,124, This is not, perhaps, and October by the Assessor, so that the amount the requirements of the county, than if eonducted upon the present system. Regarding $37,500 asthe annual charge against the county with the present state of affairs, we shall find about $10,000 of that amount results from bayans a. ing to pay $2 in scrip for what would require but $lin oqsh, These are contingent expenses if paid in depreciated scrip enough more of it must be paid out to make it equal te eash to the éreditor, Among the items of contingent extract ; “At the same time that we are to repela resort riguia nod os inpainiay the obligation ot somtanetn, Spe and as im: e 0 conceive of a case when nay oy peer i wy ee justifies all extreme measures, that of fieIf such @ case can be conceived of, certainly no sueb necessity exists at t. The Oanstitution of this State provides that “Ne lew impairing the obligation of contracts shallever he .? If alaw authorizing the . of the indebtedaess of the county would impair the ebligation of contracts, then it is unconatipenses foy the past year we may enumerate at . tutional, should never be passed, and if passed a cash rate ; Faller, one Hiv c hs Coed cdwcee. $1,200 06 Jailor’s Assistant. +», 1,200 00 Prisoner’s board. ,. -,+ 1,826 00 Bailiff for attendance on Court, , 1,200 00 Printing, Stationery and Books edhe eh SCOUT ee toe ++, 1,000 00 oe and ioe. temeies presen ae 4 an Ass’mt roll Election peti «he “ie Svshe onees 2,500 Other contingent expenses.. For which ghout double the amount stated is would be altogether void and of no effect: I regard such a law as constitutional, unobjectionable under the present circumstances and as clearly sanctioned by the decisions of the Sureme Court. la Hunsacker vs. Borden, 5 Cal. eps. 288, there is q case in point. The a lature passed an act in Feb. 1855, providing that Contra Costa county might fund the debt be 500 00 —$10,025 00 eppenyy ha to . st Feb, 1855 and that it should funding on he law as to the re istration of warranteand A an ‘PS, ' paid iu scrip. These are regarded as cash ex. the priority of payments was the same as now. The tax of this year includes the delinquent . ® fair mode of estimating the annual receipts . nenses, the services and supplies eommanding The Pitt halints mandamus to require the tax of last year, or so much as was thought to from this source. The poll tax for the year is. the market price, and for which, if scrip far ene The tax of this year being collected principally between the first of March . gojjar is worth but fifty cents, two dollars in scrip must be paid for what one dollar in cash Deft., the Treasurer of Contra Cesta county, to pay certain warrants drawn on theCoua Tren surer in 1853, Jt was urged by the Piff. that the act of Feb. 1855 “impaired the obligation of given may embrace portions of both years. But. wouyla pay. Now it may be that some of the . contracts’ and was therefore unconstitutional. debt as distributed to the different funds, are as. by the Treasurer’s reports of 25th May 1857, . services and some of the supplies are not refollows: State fund, 70 cts per $100, County general fund, 50 cts per $100, $104,545 County public building fund, 25 ets per $100, $22,500 Indigent sick fund, 25 cts per $100, $4,7 School fund, 5 cts per $100, Road fund, 5 ets per $100, $762 Total; 180 ets per $100, $132,587 Interest, $10,000 The receipts from the tax of this year will reduce the indebtedness of the indigent sick fund to $2,000, as near as can be estimated, The debt of the road fund is small, $762, and can be easily disposed of. For these special funds there should be no debt, and the liebilities en their account, for each year, can, and should be kept within the estimated receipts from the tax levied. The county public building fund debt is $22,500, and accruing interest at the rate of 12 per cent per year, the interest payable semiannually. The bonds which are outstanding for this debt become payable as follows, with interest: 1858. $7,500. Interest, $2,700. Total, $10,200. 1859. $7,500. “ "$1,800. ©" $9,300. 1860. $7,500. “ $900. “$8,400. Whether the special tax of 25 ets per $100 provided te pay this debt is adequate to the) purpese will depend upon the valuation of the property as hereafter assessed in this county. If assessed in 1858 at $4,000,000, and at an increasing rate afterwards of 5 per cent a year upon tbat amount the tax will in the aggeegate . be nearly sufficient to meet the debt—as I make it, there would be a deficit of $1,000. Upon the valuation of this year this tax would fall short some $10,000 of paying the bonds and interest. There is, however, no doubt but the . aasessment of 1858 will reach the figure of . and Nov. 7th 1857, there was received into the Treasury from 4th Febreary 1857, to 7th Nov. 1857, $1,520 poll taxfor the couuty general! should give careful attention to all contingent . tionable power. She has provided to fu fund. The whole amount of poll tax collected during the year ending July J0th 1857, for State and county, was $5,311. The whole amount collected from Feb. 4th to Nov, 7th, aceording ta the reports J haye referred to, was $4,641. These collections wore made ona poll tax of three dollars, of which forty per cent accrues to the county and sixty per cent to the State. An additional poll tax of two dollars bas been authorized to be levied, the whole of which accrues to the county, If, then, the same number of persons continue to pay poll taxes as heretofore, the receipts to the county will be more from the two dollars additional tax than the three dollars, in the ratio of 120 to 200— forty per cent of $300 being $1 20—and the . whole amount of receipts to the county fund from poll taxes for another year may be set down at $5,664, at the above rate. And there is, indeed. good reason to believe that the revenue from this source will continue to increase, as the population becomes more permanent, and through a more thoreugh discharge of his duties by the Assessor. There were cast in this county at the election in 1856 over 7,000 votes, Jn addition to this number liable to poll tax, all males over twenty-one and under sixty years of age are liable to such tax—forcigners of all descriptions, Chinese and negroes, Had all the voters in this county paid poil.taxes the gross receipts would have gone up to $21,000 with the poll tax at three dollars, and deducting the fifteen per cent for collegtion would have left $4,000.000. There are these who are intimate with the property and affairs of the county, and . connected with its business, who place the val. larly decrease. If the revenue law remain the Jowed an annual increase on this amount of 5) $17,850 net. The revenue froi foreign licences will reguquired, andthe Board of Supervisors upon whese judgment and discretion much depends seryices, supplies and expenses. After this . year if the tax authorized by the act »” April . 22nd 1857 is levied by the Boardof Sx pei visors, the county will be no longer required to pay double prices for contingent expenses, By that law $2.00 poll tax and one fourth of one per cent (25c per $100) is authorized to be levied, one half of which is to be used for the payment of current expenses, other than salaries and fees of county officers. The net receipts from this special tax in 1858 would probably be $12,000. As one half of the special tax would not be sufficient to meet the character of expenses deaignated the law can be easily amended 0 as to appropriate the whole of the special tax or 60 much of it as may be necessary to the liabilities which it was desigued to meet, and the current expenses in this manner be reduced from $37,500 to $27,500, a saving of some $10,000 a year. But if the financial affairs of the county are conducted in other respects as at the present over the present outstanding warrants will be . will equal the present debt. estimate of this accruing debt upon the ae. sumption that the contingent expenses are to be paid in cash, and by the time the present out. standing warrants are paid the warrants then outstanding together with interest will equal in amount $110,000. In making this estimate T have placed the . taxable property of 1858 at $4,000,000 and aluation from two to fire hundred thonsand dol. *ame as at present, and the Supervisors levy per cent; $16,000 a year as the revenue from lars more than I estimate it. The assessments . the whole tax authorized, the aunual revenue . other sources; regarded 75 cts, per $100, as the . heretofore have been very imperfect. Now. a/ sccruing to the genera} fund of the county from . tax hereafter Jevied fer general county purpomuch higher degree of interest exists as to the . other sourees than the property tax may be . ges; appropriated $10,000 a year out of the in. time previous, and the taxable property of the . county is steadily increasing, We may, there. fore, regard the indebtedoess of the several . special funds mentioned as disposed of, and) come to the consideration of the indebtedness . of the county general fund, } There are outstanding county warrants drawn on the general fund to the amount of $104,545, . and interest at 10 percenta year. By what, time and at what rate of taxation, such as the . county can bear, ean this debt be provided for, . and the current anvual expenses of the county . be met by cash payments. In order to arrive . at a correct conclusion it will be necessary to . ascertain as near ae may be the future annual WOOD AND WILLOW WARE, &c., &e. . affairs and finances of the county than at any . computed as follows: POW LAR, ccccsrserevvdoceees vega $5,664 . WOSOET TIOORINOE: is 000046) 00000600 eee . Merchants and liquor license: .» 5,000 VariOus BOPTORS 006 cree cere seveces 1,000— $16,664 I estimate then from these sources a revenue of $16,000 where $19,000 has been received a previous year. Jf the revenue from merchant’ . and liquor lieenses should be restored to the counties, $5,000 more would be added to the revenue without further taxation, While the amount from the foreign miners’ licenses will regularly decrease there will be a sufficient increase from the poll tax to offset this loss. PROPERTY TAX, I have estimated the value of the property in this county, real and personal, as assessed in . 1858, at four millions of dollars, and assigned . rated the current county expenses at $30,000. As I regard the matter it is especially desirable that county officers and all who may become creditors of the county should know what they are to receive and when they are to receive it. The county should pay what it pretends and undertakes to pay, and at the same time the compensation for services rendered the county should be as near as possible equal and proportioned to the servicesrendered. As matters are now there is no certainty as to time or amount . of payments to the creditors of the county and . the compensation is disproportioned to the ser. vices rendered. As with cash paymenta a sawhat is the result? In four yearsor a little . actment.” ‘T paid by levying the special tax, but the debt/ tne that will accumulate at the end of this period . the debt of the county could not divert the moI have made an . coming revenue to meet contingent expenses; and . The Court said no, ‘The obligation te pay was fully acknowledged, the change was in the mode and time of payment. Inthe present case the State has exercised a legitimate and u the debt in @ manner which protectsthe debtorfrom loss and which willin time relieve the County Treasury from its burden of indebtedness by a lan which indicates the soundest legislative wisdom. he holders of warrants on the County Treasury are not compelled to accept bonds for them or in other words to fund them, they are simply left unprovided for in any other way.’’ This decision waa rendered at the July term 1855. In the case of McCall ve, Hains, July term 1856, the question was as te priority of payment of warrants, the Court beld the Bourd of Supervisors could not sect apart the revenue of the year or any part thereof as a fund for the current expenses of the year, but that the whole revenue might thus have been applied by the Legislature. In Laforge va. MeGhee at the same term » similar question arose. The Court held that as by law warrants drawn on the Treasury were required to be paid in the order of their registry the Supervisors could not change the order of payment. In welotge vs. McGhee at the Oct. term 1856, the Court decided tbat “at the time Laforge presented his warrants fér payment there being money inthe Treasury appropriated under a previous existing law for that purpose his right became fixed and could not be destroyed by subsequent legislative enhe Court in this case decided that when there was money in the Treasury and demanded that it should have been paid out at time, that a law subsequently passed to fund ney in the Treasury previoya fo the passage of cack law, and appropriated by virtue ef a prior aw. But this decision does not conflict with the decision in Hunsacker ys, Borden that the Legislature have aright to determine the appropriation of the revenue acoruing after the passage of such law. In Laforge va. McGhee the same case as the above at the January term 1857 on a motion for re bearing the Court say “It was our intention that the judgment should go to this extent, that the Treasurer should pay upon the warrants according to the order of registration froin their presentation whatever funds came into ‘his hands up to the passageof said act.’ The act refered to did not appropriate the future revenue of the county to pay the current expenses but authorized the Board of Supervisors so todo. Aud the Court held that until the Board of Supervisers had made an order a propriating the incoming revenue of the county that the Piff. was entitled to be paid out of the moneys in the Treasury up to the date of such order. This is the last decision of which I am aware in relation to funding a county debt and the priority of payment oF county warrants. The sum and substance of the various decisions are to these points, Ist. Thut the Legislature has a right to enact a law appropriating all revenue accruing after the pasrage of such law to future expenditure. 2nd. That the legislature can authorize the Board of Supervieors, from and after such time as they may make an order, to appropriate such revenue in the same way. 3rd. That as there isa law providing that County warrants shall be paid in the order of ving can be made to the county at the present their registration and presentation, when the rally, and by strict attention to business, he is confident of . Sea} receipte and annual expenditures of the county . my reasons for such estimate. The annual in-. on account of rd ge fund. vondiey Ge . ercase of taxable property in the county may . vadned peeketohinhs witgatapoicn'. geaodycak fairly computed at ten per centaycar. The future, but there are no records to assist us, annual increase of the property of the United . sa yy one 4 ete bine . States is about four per cent. In many of the Since thattime. . . tan tes t df the ordinary and extraordinary expenses are 60 . ay ere eS ee . , ‘ ie ta wt She . year to year has far exceeded in its inergase . intermingled that it is difficult to discriminate ay A ‘ between them. The accounts allowed and au. that entimated for thle county of Hevads. Bas ; . a large smount of the increased assessments . died from July 19th 1866, to May Slat 1667, . may be attributed to a more thorough discharge . © ported of fon and & Dall mote, Weer 9782. . of duties by the Assessors. But in view of the . nad a peasy S _ re Ess allan sid improvements in buildings, in homer, the extense 4 _ lore fi erenere re ~ 7 es sion of ditches, and the increase of quartz mills Mt . : “ oy nes acon 1 mys in this county, ten per cent may be regarded as me ae ee 4 TT ee not a high estimate of the annual advance of Total expenditures, $70,823 . Extraordinary expenditures, . property. But allow five per cent on the valu. . a house and jail, bar . ation of 1858, as estimated, instead of ten per Building for records, 1,009 . cent, on the aunual valuation, and there is an sa alr ‘nreseurer, a4 increase of two hundred thousand dollars a Legal services, additional to District Att'y, er . year, which weuld increase the taxable property Building bonds paid out of general fund, 2,487 of this county to six milliuns of dollars in 1868, 4.187 . The county tax for general purposes has here. Deduct annual expense of books, 500-$43,687 . tofore been fifty gents on the hundred dollars. $27,136 . By the law of this year twenty-five cents more Add same ratio of expense for 1%; months . is authorized to be levied, and seventy-five cents . to complete the year, 3,865 . Ad for expeese of a term of the District on the hundred dollars will undoubtedly be poe Babe Cans bee Seaton. ae levied for some years to come for the county entire destruction and conflagration, 2,300 . general fyad. $24,301! From the gross receiptsof thie tax, deducLeaving for ordinary expenses, per annua, We have then $34,300 as the ordinary expenditures for general purposes, according to the . most exact estimate we cen make, for the year ending 19th July 1857. The County Auditor estimates the expenditure for ordinary purposes a year at $37,500. I cannot make it quite so much according to the data furnished by the . taxes will at the lowest estimate be 5 or 6 per reports and books, but for this occasion shail . cent of the whole property tax levied. The set the amount at $37.500. general county property tex may be given as The receipts into the treasury from July 19th . follows: at 75c per $100: } tions must be made for delinquent taxes, for . fees of tax collector, and feesof Treasurer, in . all about 16 per cent. The tax collector’s fees will average 8 percent on the amount collected. The Treasurer’s fees 2} per cent on the amount disbursed by him and the delinquent . 1856, to 31st May 1857, by the report of the Yajuation. Gross Revenue. Net Revenue, Auditor, exclusive of property tax, was $18,259, = “000008 wrt] 3 e00 and from 31st May to 10th July, as appears by . Average 37,500 31,500 the Treasurer’s report, $1,455, in all, $19,714 Add to these amounts the revenue estimated from July 19th 1856 to July 10th 1857, on acto accrue from other sources to wit; $16,000 « year and we have $41,200 in 1858—$53,800 in 1868 and an average of $47,500. As to the amount of expenditures hereatter chargeable to zis . the county, much will depend upon the system count of the county general fund. The priacipal items that made up this amount were, PE UA ech o's eneenn ane amas nion Ok ted 93.1% Less Treasurer's per cent 591. of financial transactions adopted. If upon s DURA. . or acscccvess cv s2OUOT Ained #i0,iz3 . casb system then « fer less revenue will mect value of scrip of $10,000 in ¢ontingent expen. ses, so by cash payments a large reduetion could . be effected in salaries and fees, The salary of the County Judge $4,000 could be reduced to . $2,000, that of the District Attorney to $1,000, /and their eash receipts would be about the} same as now; the salarics would be sufficient, and the county would save $3,500 a year. District Attorney it will be recollected has in addition to his salary, fees on every conyiction; 10 per cent on money collected, and office, light, and fire furnished. The pay of the Supervisor and Associate Justices could be reduced from $8 to $6 per day aud thea they be paid 25 per gent more than they are vow, A reduction in. other respects could be made of $1,000 or more . together with interest on this annual indebtedness, in all a reduction of at least $6,000 a year and parties be as well compensated as now and probably better. The total saving to the coun. ty by cash payments will exceed $16,000 a year and a reduction in the current expenses of the county from $37,000 a year to $21,000, a matter of no small economy to tax payers. But wishing to be liberal in this public economy I wil; . P®! set the current expenses at $24,000 upon a cash . basis. In order to effect this public economy it is necessary for the county to come down to cash payments. This cannot he dene without fund-. ing the county debt. The best interests of the county require this to he done and fair and exact dealing with the creditors ef the county hereafter require it to be done. Will it be doing any injustice to the present ecrip-holders? When this scrip was issued it was known that a long time would elapse before the scrip would be paid and the most of this scrip has passed out of first hands and ata large discount, on account of the long time before it would he paid. The warrantafunded upon a just basis and pay. able in a reasonable time would enable the holThe . moneys are in the Treasury to pay such war rants no legislation can divert such money from the purpose to which it was appropriated, ms are the points decided, if I understand them. Now, if am right in my views of the decision of the Court, as long ago asthe July term 1855, this question was decided clearly and distinctly. The Judges are not supposed to make laws, but to declare in litigated cases what are the laws. Therefore this must be regarded ag the law from the first legislation im this State, and after the views of the Court, expoundin this subject bad once been judicially publishe no person ig eager in pleading ignorance of his rights. Theo we come to this conclusion, that as a matter of economy, right and fair dealing for all parties, the debt of the County should be funded, and that there are no constitutional object ons te having it done under the authority of the legislature. A bill funding the County debt should embrace the following principles; Ist. The debt should be funded payable in as short a time as the people can well pay. 2nd. That it should be payable im annual instalments upon a fixed rate per cent., and that per cent ehould be such as to pay the accruing expenses in cash, and leave a a each year to pay the interest and a portion of the prineial. 3rd. That the interest should be the same as on the warrants, 10 per cent. 4th. That the warrants should be funded in the order of their registration, Now, within what time and upon what rate er cent of taxation can the deht be paid, paying the current expenses in cash, with a reasonable regard to the ability of the county. In the consideration of this question, it is necessary to know the whole amount of taxation of the State and County. in order to cerrectly understand how to distribute the burthen—when ta stop short of the last feather that breaks the camel’s back. As before stated, the whole amount of property tax this year, for all purpores, State and County, is $59.501 P4 being 1 8 10 per cent, or $1 80 per $100, on & valuation $3.175,792 00. Tn relation to the different funds are there any of them on which the per cent of taxation will probably be, or can be reduced, with a due regard for the various interests for which those der to realize more money on the same amount . funds are appropriated? The State fund for in bonds than in warrauts, if com or pledge the same owing to the hig Hled to sell . which there is a taxation of 70 cents per . er character . hundred dollars, will prebably remain of bonded security. But there is a prevalent . same as at present for some years to pinion in this community that to pass a law to . the fund the warrants heretofore issued and which . a tax of thirt bave been presented and registered would be a . to be levied hereafter to pa the ogee’ mid taspaiving the obligation = eee and . interest # the a cg Hy was th violation of vested rights. Your intelligent . syficien correspondent “A” sseme te epteriein the same . led for sete ph ad vig the ut me. law of April 1857, funding the cents per one hundred

<n THE NEVADA acaipastsaini ane etiesirstaticeetatan iceteaire VOL. V, NO. 13. NEVADA DEMOCRAT,. ___ TRAVELING. PUBLISHED EVERY WEDNESDAY MORNING, BY I. J, ROLFE & C0. Tt. H. ROLFE, A. P. CHURCH. OFFICE—BROAD STREET, NEVADA, TERMS: . For one year, in advance, $5 00 Six months, 3 00 Three months, Single Copies, ——— BUSINESS 2 00 25 cts. CHARLES W. MULFORD, BANEEF!: At his Old Stand, Main St., Nevada. GOLD DUST BOUGHT at the highest market SIGHT CHECKS on Sacramento and San Franciseo AT PAR. DUST forwarded to the U. 8. Branch Mint for Assay or Coinage, and advances made on the same if required. Nevada Dec. lst 1857.—9-tf MORRIS ROSENHEIM, WATCHMAKER AND JEWELER, AND DEALER IN Watches, Jewelry, Diamonds, d&e. MAIN STREET, NEVADA. CHAS. W. YOUNG, MANUFACTURER OF CALIFORNIA JEWELRY, WATCHMAKER, —AND— DEALER IN FINE WATCHES, JEWELRY, DIAMOND WORK, ec. Junction of Main and Commercial Streets, Nevada. j THOMAS MARSH, SIGN AND ORNAMENTAL PAINTER, ON COMMERCIAL STREET. 20-tf ¥. MANSELL, Sign and Ornamental Painter, All work promptly attended to, and in the best atyle of the art, Commercial street, above Pine, Nevada. 46-1f wraNtox BUCENER, C. WILBON MILL, BUCKNER & HILL, AVING associated themselves together in the practice of the Law, will attend promptly to all business confided to their care in Nevada and adjoining counties. Orncx—In Kelsey's Briek Building. Commercial street, Nevada. July 2, 1856.—43-tf } aot SERIO J. BR. M'CONNELL, a. C. MecCONNELL & NILES, ATTORNEYS & COUSELLORS AT LAW, Will practice in all the Courts of the 14th Judicial Diatreet, and in the Supreme Court. Orrics—Kidd’s Brick Building, up stairs. 46 tf ~~" JAMES CHURCHMAN, ATTORNEY & COUNSELLOR AT LAW, Will hereafter confue himself solely to the practice of fis profession—and will be found always at his office, except when absent ov professional business. ce—Corner of Broad and Pine Streets, Nevada. 40-tf NILES. @u0. W. YANT, DAVID BRLDEN BELDEN & YANT, ATTORNEYS AT LAW. Particular attention given to procuring U. 8. Land Warrants for persons by Military service entitled to the same, Ornicn.—No. 4 Second story of Atvan’s Brick Cerner Broad and Pine Streets, Nevada. ATTORNEY AND COUNSELLOR AT LAW, AND Wotary Public, Orvice—In Kelsey's Brick Building, Commercial Street, Nevada. te i. eae . tf WM. F. ANDERSON, ATTORNEY AND COUNSELOR AT LAW. Ornce—In Alvan’s Brick Building, corner of Broad and Pine streets, Nevada F. EH. BAILEY, PHYSICIAN AND SURGEON, Orvice—Main street, in the rear of Dr. Lark’s Drug Store. Residence Washington street, first door South of the Catholie Chureh. Nevada, Oct. 27th 1657,—-4-tf From my personal acquaintance with the eharacter and qualifications of Dr, Baitxy, 1 do cheerfully recommend him to my former patrons and friends as my rucceswor. HARVEY LIUNT, M. D. MEDICAL NOTICE! E.S. ALDRICH, M.D. PHYSICIAN AND SURGEON, Late Surgeon of the U. 8, Army, tenders his professional services to the citizens of Nveada and vicinity, Orxgice—No 1, Crittendens Brick Building, Main street, Nevads, OVERTOR, PHYSICIAN AND SURGEON. Orvica—Alban’s Brick Building—rear of the Drug Store— Nevada. 46-41 D.& B. LACHMAN, NO, %& COMMERCIAL STREET, NEVADA. —DRALERS IX— Marware, Stoves, Tin-Ware, Crockery, &e. die. Alf kinds of Tin Ware made to order. “@@ Bapt. 1856,—49-3m D. & B, LACHMAN. G. E. WITHINGTON, DEALER IN French and American Papcr Hauginge, NDOW SHADES, Brass eorniee, Gold Mcvidings Paints, &c. Painting of ati kinds, and pape nangfag, executed in the best style, at shost notice. 49-tf No, 7 Broad Street, Nevada. COUNTY SURVEYOR'’S OFFICE. [COURT HOUSE, NEVADA.] Joux L. Gawere, G. F. Deerkes, County Surveyor, Deputy. A LL persons are hereby cautioned ggainst employing other Surveyors than such as may be deputized from this office. (Extract from Laws of California.) Cuar. 20, Sec, 3 “No survey or re-survey hereafter made ce. person except the County Surveyor or his deput evidence in any Court within this JOHN LL, GAMBLE, County Surveyor. hy om shall be considezed State "att rey; YOUNG AMERICA SALOON !! have this day purchased the entire interest of A. K, I PRESCOTT, in the above named Saloon on Commertial Street, and will he happy to have my friends caji and gee me. MR. PRESCOTT, who will assist me in the man/ t of the Saloon, will be always on hand during my HENRY HYER. Nevada, Oct. 12th 1857.—-2-tf. REMOVAL! LSTON, NEWMAN & CO. have removed to No. 46, Broad Street, next door to McRoberts & Funston. A yan ye i“) now nae at their new jocation a jarge and elegant assortmen of all GIVE US A CALL. an erates, ALSTON, NEWMAN & CQ. Nevada, October 14th, 1857--tf NEVADA DEMOCRAT JOB PRINTING OFFICE, BROAD STREET. DENG furnished with a new and complete assortment of JOB TYPE, we are prepared to execute PRINTING OF EVERY DESCRIPTION, me nner that cannot fai] to give satisfaction to al] who yor us with a call. in want of Heads, i A Blanks, Handbills, Catalogues, mes, Pamphlets, sinenilees Pa penpyee os Sa a ¥ ve La ti from wit Cab Pull rge feductions made kets, Bilis of Fare, Books, 6-tf THOMAS P. HAWLEY, CALIFORNIA STAGE COMPANY. E STAGES of this Company will leave their Office, at the ‘‘National Exchange,’’ Nevada, as follows: FOR SACRAMENTO. Leaves Nevada at 1 o’clock, A. M., and arriving at Sacmento in time for the 2 o’clock boats for San Francisco. Also, at 4 o'clock, A. M., running via Auburn, as an Accommodation Line to Sacramento. FOR MARYSVILLE. Leaves the above named Office every morning at seven o'clock, A. M., passing through Grass Valley, Rough & Ready, Empire Ranch, and Long Bar, and arriving in Marysville at 3 o’clock P, M. FOR FOREST CITY, DOWNIEVILLE, PATTERSON, WOLSEY’S, MOORB’S, AND ORLEANS FLATS. Leaves every morning at 6 1-2 o'clock A. M. JAMES HAWORTH. Pres’t. C. $. Co. W. &. McRosxrm, Agent, Nevada. {tf NEVADA & WASHINGTON STAGE LINE. N AND AFTER JANUARY 1, 1856, the above Line will run as follows: Leaving the office, at the National ren bs ga at & o’clock, A. M, passing by Mountain ng House, Morgan’s, Cold Spring, White t tioud, Gold Mitt ana Alpha, arriving at Washington by one o’clock in the afternoon. It is the nearest and best Route to Washington, Omega, Scotchman’s Creek, Poor Man’s Creek, and Eureka. Returning,—The Stages will leave the South Yuba Hotel, Washington, every morning at*nine o'clock, and arrive at Nevada by one o'clock P. M., connecting with the California Stage Co’s Coaches for Auburn, Sacramento, Marysville and Shasta. Office—South Yuba Hotel, Washington. A. 8. OLIN, Proprietor. W. S. McRonerrs, Agent, Nevada. (34-tf EMPIRE LIVERY STABLE, Broad Street, Nevada, J. H. HELM, Proprietor. become Proprietor of the EMPIRE LIVERY STABLE, and as he designs keeping constant@a@ Horses kept by the Day or Week on the most reasonable terms. J. HARVEY HELM. MAIN STREET, NEVADA. J. A. LANCASTER, FORMERLY OF THE PSN extensively to his already Large and Elegant establishment of Horses, Buggies, Saddles, Harness, outs as cun be fonnd in the State. Well trained fleet and easy Saddle Horses, well equipped to retain the eonfidence of his friends, leads him to beNeve he will be able to give general satisfaction. use of Balls, Parties, &c. &c. The quality of my stock will permit me to say that those Nevada, Aug. 20, 1856.—46-1f a aerrmerean nearer an} ™ attention to his Tooth Anodyne, which, when applied, will stop the tooth-ache in five mintes, and have to be extracted All Dental operations performed in a neat and substanBroad streets, Nevada, where he intends to remain permanently. THE UNDERSIGNED WOULD INFORM HIS friends and the public generally, that he has ly on hand A Stock of Fast Horses Would respectfully solicit the patronage of the Fublie. 20-tf LIVERY & SALE STABLE, Metropolis Stable, would inform his friends and the public generally, that he has added &c &c.—~and is now prepared to furnish as fine turnfor Ladies or Gentlemen will be ready at all times. A long experience in the business and an earnest desire Particular attention paid to Horses on Livery Carriages always in readiness with careful drivers for the seeking pleasure, or engaged on business would do weil to give me a call. J. A. LANCASTER, DENTISTRY. DR. A. CHAPMAN, Dentist, calls particular effectually destroy the nerve, leaving it in a fit condition to be filled without causing pain, where it would otherwise tial manner, and satisfaction guaranteed in all cases. Orvuce-—In Kidd & Knox Brick Building, corner Pine and October 14th, 1656—2-tf GREGORY & SPARKS. AVING BEMOVED TO THEIK NEW STAND, IN THE Briek Building under the Journal Office, on Main st., are prepared to wait upon their old friends and customers, and the consumers of Grub generally, according to Gunter. Having alarge and well selected stock on hand consisting ot GROCERIES, PROVISIONS, MINING TOOLS, CROCKERY WARE, HARDWARE, We feel confident that we can please, and seli goods as low as the lowest, but not lower, as some have it. We give a general invitation to call and see us. Mareh 18th, 1857. McRoberts & Funston, HAVE JUST RECEIVED THE LARGEST AND BEST SELECTED STOCK OF Wines, Fine Brandies, Liquors, Cordials, ~AND CASE GOODS— EVER BROUGHT TO NEVADA. HEIR stock of Family Groceries and Miners’ Supplies, is unsurpassed in Variety, Quality, and LOW PRICES, ty any house this side of the the Bay. Call and see us, and we will guarantee Entire Satisfaction#in Price and Quality, N. B. Goods delivered free of charge. We always deliver the same quality of goods which we sell to our eustomers. McROBERTS & FUNSTON, 35-tf No, 34, Broad street. 2 doors above Post Office, BWiliiard Baiocon! Conse OF Broap and Pine Sts., Foumerry U. 8. Horer. HARRINGTON & PATTERSON, OULD MOST RESPECTFULLY ANNOUNCE TO THEIR friends and the publie, that they have taken the New Brick Building, corner of Broad aad Pine Streeta, on the site of the old U.S. Hotel, and fittedit up asa S4LOON, in a style unsurpassed for elegance aud comfort, aod are prepared for all who may favor them with a eail. The rd Tables will be found equal to any in the State, and those who delight in this pleasant game, will find this Saloon well adapted to enjoy it. The Bar will at all times be supplied with the best LIQUORS AND SEGARS Which the market of San Francisco can afford, and no expense or palas will be spared on the part of the Proprietors to make this a popular and agreeable place of resort. Nevada, Jan’y. 13, 1857.—15-tf A.D. LABASSE’S Bank Exchange!! Corner of Main and Flame Strects, NORTH SAN JUAN, HIs SPLENDID SALOON, having been recently refitted in the most elegant style, is nuw open for the accommodation of the public. The subscriber will be happy at all times to meet his friends and the public genemaking the Rank xchange the most desirable place of x. x mountains. ° THE BAB will at all times be supplied with the best LIQUORS, WINES & CIGARS, that the market affords. LIQUORS AT WHOLESALE. 35-3m A. D. LABASSE. ~ GIGARS! CIGARS!! CIGARS!!! Brick Store on Main Street, opposite Wells, Fargo & Co. and Junction of Main & Commercial Streets. H. & M. HIRSCHMAN J Tould respectfully announce that they have on hand, and are constantiy receiving, by express and other conveyances, the largest and hest assortment of Fine Havana Cigars, Chotece Ya of Tebacco, es. y Cards, de. doe. dc. Which will be sold lower than the same quality of articles ean be cry in any other house in this ab f Our ojd friends and customers are invi to give usa pt iad satisfy themselves in regard to the quality of our atock. Sw Particular attention pajd to oaders from the ecountry“@e 3-tf H. & M. HIRSCHMAN. SH HOPS, BY THE POUND OR BALE, Fer sale at G. 0. KILBOURNE’S, Drug Store, 18 Commercial Street. PEARL BARLEY & TAPIOCA, For Sale at G. 0. KILBOURNE’S Drug Store, 18 mercigh Street. wp AB A ANY OF THAT PERSIAN pf i For Saie at G. 0. KILBODRNE’S, 18 Commercial Street. emery FLORENCE SALLAD OIL, Put up in ground glass Bottles, TRY IT, Tor Sale at G. 0. E's Drug Store, 18 Commercial &t. rc, S4-tf ee County Finances---Funding the Debt. = The total receipts from merchants and liquor There is much interest manifested at the . licenses forthe year ending July 10th 1857 present time in the financial affairs of our county, and it is a subject of much discussion whether any change in the conduet of ite financial affars is required—and if so, what. gations show the county debt te be larger than . year. affairs. . with the recommendation of the Governer in was supposed by those interested in its Recent investi-. being a loss to the county of over $5,000 This change was made in accordance . which the law does not and cannot regulate and were $10,229. The whole of this accrued to the county till the revenue law of April 29th, 1857. Sinee that, ene half goes to the State— How that debt wae created is now of but little . bie annual message, for the purpose of iucreasimportance; but it is important as a matter of . ing the State revenue. sinees here-. Should be restored to the counties. They are and that its. #ll in debt, many ot them deeply—-their whole economy for the connty that its bu after be placed upon a cash basis, debts be paid as soon as possible, without impesing too onerous burthens u I give below the valuation of the the county, 1856 avd 1857, the whole taxes levied for these reached than those of the counties, the rate per cent of taxation . stimates we will take the laws as they are, not respective years, for this year, and the present debt: YEAR. VALUATION. TAX. RATE PR CT, 1856, $2,558,000. $40,936. 1 * 1857. $3,175,000. $59,501. 1 $142,587. be of avy account. $1 80 per $100, or 1 8-10 per cent, was to the full extent authorized by lay. This tax and the This source of revenue ameunt of indebtedness being about $2,500,000. pon the tax payers. The coffers of the State Treasury are being property of . bountifully supplied, and the sources of revenne real and personal, as assessed in for the State are more varied and more readily But in our an they may be, and what is gone consider gone. peur. . The poll tax from 19th July 1856, to 10th July 1857, is given as $2,124, This is not, perhaps, and October by the Assessor, so that the amount the requirements of the county, than if eonducted upon the present system. Regarding $37,500 asthe annual charge against the county with the present state of affairs, we shall find about $10,000 of that amount results from bayans a. ing to pay $2 in scrip for what would require but $lin oqsh, These are contingent expenses if paid in depreciated scrip enough more of it must be paid out to make it equal te eash to the éreditor, Among the items of contingent extract ; “At the same time that we are to repela resort riguia nod os inpainiay the obligation ot somtanetn, Spe and as im: e 0 conceive of a case when nay oy peer i wy ee justifies all extreme measures, that of fieIf such @ case can be conceived of, certainly no sueb necessity exists at t. The Oanstitution of this State provides that “Ne lew impairing the obligation of contracts shallever he .? If alaw authorizing the . of the indebtedaess of the county would impair the ebligation of contracts, then it is unconatipenses foy the past year we may enumerate at . tutional, should never be passed, and if passed a cash rate ; Faller, one Hiv c hs Coed cdwcee. $1,200 06 Jailor’s Assistant. +», 1,200 00 Prisoner’s board. ,. -,+ 1,826 00 Bailiff for attendance on Court, , 1,200 00 Printing, Stationery and Books edhe eh SCOUT ee toe ++, 1,000 00

oe and ioe. temeies presen ae 4 an Ass’mt roll Election peti «he “ie Svshe onees 2,500 Other contingent expenses... For which ghout double the amount stated is would be altogether void and of no effect: I regard such a law as constitutional, unobjectionable under the present circumstances and as clearly sanctioned by the decisions of the Sureme Court. la Hunsacker vs. Borden, 5 Cal. eps. 288, there is q case in point. The a lature passed an act in Feb. 1855, providing that Contra Costa county might fund the debt be 500 00 —$10,025 00 eppenyy ha to . st Feb, 1855 and that it should funding on he law as to the re istration of warranteand A an ‘PS, ' paid iu scrip. These are regarded as cash ex. the priority of payments was the same as now. The tax of this year includes the delinquent . ® fair mode of estimating the annual receipts . nenses, the services and supplies eommanding The Pitt halints mandamus to require the tax of last year, or so much as was thought to from this source. The poll tax for the year is. the market price, and for which, if scrip far ene The tax of this year being collected principally between the first of March . gojjar is worth but fifty cents, two dollars in scrip must be paid for what one dollar in cash Deft., the Treasurer of Contra Cesta county, to pay certain warrants drawn on theCoua Tren surer in 1853, Jt was urged by the Piff. that the act of Feb. 1855 “impaired the obligation of given may embrace portions of both years. But. wouyla pay. Now it may be that some of the . contracts’ and was therefore unconstitutional. debt as distributed to the different funds, are as. by the Treasurer’s reports of 25th May 1857, . services and some of the supplies are not refollows: State fund, 70 cts per $100, County general fund, 50 cts per $100, $104,545 County public building fund, 25 ets per $100, $22,500 Indigent sick fund, 25 cts per $100, $4,7 School fund, 5 cts per $100, Road fund, 5 ets per $100, $762 Total; 180 ets per $100, $132,587 Interest, $10,000 The receipts from the tax of this year will reduce the indebtedness of the indigent sick fund to $2,000, as near as can be estimated, The debt of the road fund is small, $762, and can be easily disposed of. For these special funds there should be no debt, and the liebilities en their account, for each year, can, and should be kept within the estimated receipts from the tax levied. The county public building fund debt is $22,500, and accruing interest at the rate of 12 per cent per year, the interest payable semiannually. The bonds which are outstanding for this debt become payable as follows, with interest: 1858. $7,500. Interest, $2,700. Total, $10,200. 1859. $7,500. “ "$1,800. ©" $9,300. 1860. $7,500. “ $900. “$8,400. Whether the special tax of 25 ets per $100 provided te pay this debt is adequate to the) purpese will depend upon the valuation of the property as hereafter assessed in this county. If assessed in 1858 at $4,000,000, and at an increasing rate afterwards of 5 per cent a year upon tbat amount the tax will in the aggeegate . be nearly sufficient to meet the debt—as I make it, there would be a deficit of $1,000. Upon the valuation of this year this tax would fall short some $10,000 of paying the bonds and interest. There is, however, no doubt but the . aasessment of 1858 will reach the figure of . and Nov. 7th 1857, there was received into the Treasury from 4th Febreary 1857, to 7th Nov. 1857, $1,520 poll taxfor the couuty general! should give careful attention to all contingent . tionable power. She has provided to fu fund. The whole amount of poll tax collected during the year ending July J0th 1857, for State and county, was $5,311. The whole amount collected from Feb. 4th to Nov, 7th, aceording ta the reports J haye referred to, was $4,641. These collections wore made ona poll tax of three dollars, of which forty per cent accrues to the county and sixty per cent to the State. An additional poll tax of two dollars bas been authorized to be levied, the whole of which accrues to the county, If, then, the same number of persons continue to pay poll taxes as heretofore, the receipts to the county will be more from the two dollars additional tax than the three dollars, in the ratio of 120 to 200— forty per cent of $300 being $1 20—and the . whole amount of receipts to the county fund from poll taxes for another year may be set down at $5,664, at the above rate. And there is, indeed. good reason to believe that the revenue from this source will continue to increase, as the population becomes more permanent, and through a more thoreugh discharge of his duties by the Assessor. There were cast in this county at the election in 1856 over 7,000 votes, Jn addition to this number liable to poll tax, all males over twenty-one and under sixty years of age are liable to such tax—forcigners of all descriptions, Chinese and negroes, Had all the voters in this county paid poil.taxes the gross receipts would have gone up to $21,000 with the poll tax at three dollars, and deducting the fifteen per cent for collegtion would have left $4,000.000. There are these who are intimate with the property and affairs of the county, and . connected with its business, who place the val. larly decrease. If the revenue law remain the Jowed an annual increase on this amount of 5) $17,850 net. The revenue froi foreign licences will reguquired, andthe Board of Supervisors upon whese judgment and discretion much depends seryices, supplies and expenses. After this . year if the tax authorized by the act »” April . 22nd 1857 is levied by the Boardof Sx pei visors, the county will be no longer required to pay double prices for contingent expenses, By that law $2.00 poll tax and one fourth of one per cent (25c per $100) is authorized to be levied, one half of which is to be used for the payment of current expenses, other than salaries and fees of county officers. The net receipts from this special tax in 1858 would probably be $12,000. As one half of the special tax would not be sufficient to meet the character of expenses deaignated the law can be easily amended 0 as to appropriate the whole of the special tax or 60 much of it as may be necessary to the liabilities which it was desigued to meet, and the current expenses in this manner be reduced from $37,500 to $27,500, a saving of some $10,000 a year. But if the financial affairs of the county are conducted in other respects as at the present over the present outstanding warrants will be . will equal the present debt. estimate of this accruing debt upon the ae. sumption that the contingent expenses are to be paid in cash, and by the time the present out. standing warrants are paid the warrants then outstanding together with interest will equal in amount $110,000. In making this estimate T have placed the . taxable property of 1858 at $4,000,000 and aluation from two to fire hundred thonsand dol. *ame as at present, and the Supervisors levy per cent; $16,000 a year as the revenue from lars more than I estimate it. The assessments . the whole tax authorized, the aunual revenue . other sources; regarded 75 cts, per $100, as the . heretofore have been very imperfect. Now. a/ sccruing to the genera} fund of the county from . tax hereafter Jevied fer general county purpomuch higher degree of interest exists as to the . other sourees than the property tax may be . ges; appropriated $10,000 a year out of the in. time previous, and the taxable property of the . county is steadily increasing, We may, there. fore, regard the indebtedoess of the several . special funds mentioned as disposed of, and) come to the consideration of the indebtedness . of the county general fund, } There are outstanding county warrants drawn on the general fund to the amount of $104,545, . and interest at 10 percenta year. By what, time and at what rate of taxation, such as the . county can bear, ean this debt be provided for, . and the current anvual expenses of the county . be met by cash payments. In order to arrive . at a correct conclusion it will be necessary to . ascertain as near ae may be the future annual WOOD AND WILLOW WARE, &c., &e. . affairs and finances of the county than at any . computed as follows: POW LAR, ccccsrserevvdoceees vega $5,664 . WOSOET TIOORINOE: is 000046) 00000600 eee . Merchants and liquor license: .» 5,000 VariOus BOPTORS 006 cree cere seveces 1,000— $16,664 I estimate then from these sources a revenue of $16,000 where $19,000 has been received a previous year. Jf the revenue from merchant’ . and liquor lieenses should be restored to the counties, $5,000 more would be added to the revenue without further taxation, While the amount from the foreign miners’ licenses will regularly decrease there will be a sufficient increase from the poll tax to offset this loss. PROPERTY TAX, I have estimated the value of the property in this county, real and personal, as assessed in . 1858, at four millions of dollars, and assigned . rated the current county expenses at $30,000. As I regard the matter it is especially desirable that county officers and all who may become creditors of the county should know what they are to receive and when they are to receive it. The county should pay what it pretends and undertakes to pay, and at the same time the compensation for services rendered the county should be as near as possible equal and proportioned to the servicesrendered. As matters are now there is no certainty as to time or amount . of payments to the creditors of the county and . the compensation is disproportioned to the ser. vices rendered. As with cash paymenta a sawhat is the result? In four yearsor a little . actment.” ‘T paid by levying the special tax, but the debt/ tne that will accumulate at the end of this period . the debt of the county could not divert the moI have made an . coming revenue to meet contingent expenses; and . The Court said no, ‘The obligation te pay was fully acknowledged, the change was in the mode and time of payment. Inthe present case the State has exercised a legitimate and u the debt in @ manner which protectsthe debtorfrom loss and which willin time relieve the County Treasury from its burden of indebtedness by a lan which indicates the soundest legislative wisdom. he holders of warrants on the County Treasury are not compelled to accept bonds for them or in other words to fund them, they are simply left unprovided for in any other way.’’ This decision waa rendered at the July term 1855. In the case of McCall ve, Hains, July term 1856, the question was as te priority of payment of warrants, the Court beld the Bourd of Supervisors could not sect apart the revenue of the year or any part thereof as a fund for the current expenses of the year, but that the whole revenue might thus have been applied by the Legislature. In Laforge va. MeGhee at the same term » similar question arose. The Court held that as by law warrants drawn on the Treasury were required to be paid in the order of their registry the Supervisors could not change the order of payment. In welotge vs. McGhee at the Oct. term 1856, the Court decided tbat “at the time Laforge presented his warrants fér payment there being money inthe Treasury appropriated under a previous existing law for that purpose his right became fixed and could not be destroyed by subsequent legislative enhe Court in this case decided that when there was money in the Treasury and demanded that it should have been paid out at time, that a law subsequently passed to fund ney in the Treasury previoya fo the passage of cack law, and appropriated by virtue ef a prior aw. But this decision does not conflict with the decision in Hunsacker ys, Borden that the Legislature have aright to determine the appropriation of the revenue acoruing after the passage of such law. In Laforge va. McGhee the same case as the above at the January term 1857 on a motion for re bearing the Court say “It was our intention that the judgment should go to this extent, that the Treasurer should pay upon the warrants according to the order of registration froin their presentation whatever funds came into ‘his hands up to the passageof said act.’ The act refered to did not appropriate the future revenue of the county to pay the current expenses but authorized the Board of Supervisors so todo. Aud the Court held that until the Board of Supervisers had made an order a propriating the incoming revenue of the county that the Piff. was entitled to be paid out of the moneys in the Treasury up to the date of such order. This is the last decision of which I am aware in relation to funding a county debt and the priority of payment oF county warrants. The sum and substance of the various decisions are to these points, Ist. Thut the Legislature has a right to enact a law appropriating all revenue accruing after the pasrage of such law to future expenditure. 2nd. That the legislature can authorize the Board of Supervieors, from and after such time as they may make an order, to appropriate such revenue in the same way. 3rd. That as there isa law providing that County warrants shall be paid in the order of ving can be made to the county at the present their registration and presentation, when the rally, and by strict attention to business, he is confident of . Sea} receipte and annual expenditures of the county . my reasons for such estimate. The annual in-. on account of rd ge fund. vondiey Ge . ercase of taxable property in the county may . vadned peeketohinhs witgatapoicn'. geaodycak fairly computed at ten per centaycar. The future, but there are no records to assist us, annual increase of the property of the United . sa yy one 4 ete bine . States is about four per cent. In many of the Since thattime. . . tan tes t df the ordinary and extraordinary expenses are 60 . ay ere eS ee . , ‘ ie ta wt She . year to year has far exceeded in its inergase . intermingled that it is difficult to discriminate ay A ‘ between them. The accounts allowed and au. that entimated for thle county of Hevads. Bas ; . a large smount of the increased assessments . died from July 19th 1866, to May Slat 1667, . may be attributed to a more thorough discharge . © ported of fon and & Dall mote, Weer 9782. . of duties by the Assessors. But in view of the . nad a peasy S _ re Ess allan sid improvements in buildings, in homer, the extense 4 _ lore fi erenere re ~ 7 es sion of ditches, and the increase of quartz mills Mt . : “ oy nes acon 1 mys in this county, ten per cent may be regarded as me ae ee 4 TT ee not a high estimate of the annual advance of Total expenditures, $70,823 . Extraordinary expenditures, . property. But allow five per cent on the valu. . a house and jail, bar . ation of 1858, as estimated, instead of ten per Building for records, 1,009 . cent, on the aunual valuation, and there is an sa alr ‘nreseurer, a4 increase of two hundred thousand dollars a Legal services, additional to District Att'y, er . year, which weuld increase the taxable property Building bonds paid out of general fund, 2,487 of this county to six milliuns of dollars in 1868, 4.187 . The county tax for general purposes has here. Deduct annual expense of books, 500-$43,687 . tofore been fifty gents on the hundred dollars. $27,136 . By the law of this year twenty-five cents more Add same ratio of expense for 1%; months . is authorized to be levied, and seventy-five cents . to complete the year, 3,865 . Ad for expeese of a term of the District on the hundred dollars will undoubtedly be poe Babe Cans bee Seaton. ae levied for some years to come for the county entire destruction and conflagration, 2,300 . general fyad. $24,301! From the gross receiptsof thie tax, deducLeaving for ordinary expenses, per annua, We have then $34,300 as the ordinary expenditures for general purposes, according to the . most exact estimate we cen make, for the year ending 19th July 1857. The County Auditor estimates the expenditure for ordinary purposes a year at $37,500. I cannot make it quite so much according to the data furnished by the . taxes will at the lowest estimate be 5 or 6 per reports and books, but for this occasion shail . cent of the whole property tax levied. The set the amount at $37.500. general county property tex may be given as The receipts into the treasury from July 19th . follows: at 75c per $100: } tions must be made for delinquent taxes, for . fees of tax collector, and feesof Treasurer, in . all about 16 per cent. The tax collector’s fees will average 8 percent on the amount collected. The Treasurer’s fees 2} per cent on the amount disbursed by him and the delinquent . 1856, to 31st May 1857, by the report of the Yajuation. Gross Revenue. Net Revenue, Auditor, exclusive of property tax, was $18,259, = “000008 wrt] 3 e00 and from 31st May to 10th July, as appears by . Average 37,500 31,500 the Treasurer’s report, $1,455, in all, $19,714 Add to these amounts the revenue estimated from July 19th 1856 to July 10th 1857, on acto accrue from other sources to wit; $16,000 « year and we have $41,200 in 1858—$53,800 in 1868 and an average of $47,500. As to the amount of expenditures hereatter chargeable to zis . the county, much will depend upon the system count of the county general fund. The priacipal items that made up this amount were, PE UA ech o's eneenn ane amas nion Ok ted 93.1% Less Treasurer's per cent 591. of financial transactions adopted. If upon s DURA. . or acscccvess cv s2OUOT Ained #i0,iz3 . casb system then « fer less revenue will mect value of scrip of $10,000 in ¢ontingent expen. ses, so by cash payments a large reduetion could . be effected in salaries and fees, The salary of the County Judge $4,000 could be reduced to . $2,000, that of the District Attorney to $1,000, /and their eash receipts would be about the} same as now; the salarics would be sufficient, and the county would save $3,500 a year. District Attorney it will be recollected has in addition to his salary, fees on every conyiction; 10 per cent on money collected, and office, light, and fire furnished. The pay of the Supervisor and Associate Justices could be reduced from $8 to $6 per day aud thea they be paid 25 per gent more than they are vow, A reduction in. other respects could be made of $1,000 or more . together with interest on this annual indebtedness, in all a reduction of at least $6,000 a year and parties be as well compensated as now and probably better. The total saving to the coun. ty by cash payments will exceed $16,000 a year and a reduction in the current expenses of the county from $37,000 a year to $21,000, a matter of no small economy to tax payers. But wishing to be liberal in this public economy I wil; . P®! set the current expenses at $24,000 upon a cash . basis. In order to effect this public economy it is necessary for the county to come down to cash payments. This cannot he dene without fund-. ing the county debt. The best interests of the county require this to he done and fair and exact dealing with the creditors ef the county hereafter require it to be done. Will it be doing any injustice to the present ecrip-holders? When this scrip was issued it was known that a long time would elapse before the scrip would be paid and the most of this scrip has passed out of first hands and ata large discount, on account of the long time before it would he paid. The warrantafunded upon a just basis and pay. able in a reasonable time would enable the holThe . moneys are in the Treasury to pay such war rants no legislation can divert such money from the purpose to which it was appropriated, ms are the points decided, if I understand them. Now, if am right in my views of the decision of the Court, as long ago asthe July term 1855, this question was decided clearly and distinctly. The Judges are not supposed to make laws, but to declare in litigated cases what are the laws. Therefore this must be regarded ag the law from the first legislation im this State, and after the views of the Court, expoundin this subject bad once been judicially publishe no person ig eager in pleading ignorance of his rights. Theo we come to this conclusion, that as a matter of economy, right and fair dealing for all parties, the debt of the County should be funded, and that there are no constitutional object ons te having it done under the authority of the legislature. A bill funding the County debt should embrace the following principles; Ist. The debt should be funded payable in as short a time as the people can well pay. 2nd. That it should be payable im annual instalments upon a fixed rate per cent., and that per cent ehould be such as to pay the accruing expenses in cash, and leave a a each year to pay the interest and a portion of the prineial. 3rd. That the interest should be the same as on the warrants, 10 per cent. 4th. That the warrants should be funded in the order of their registration, Now, within what time and upon what rate er cent of taxation can the deht be paid, paying the current expenses in cash, with a reasonable regard to the ability of the county. In the consideration of this question, it is necessary to know the whole amount of taxation of the State and County. in order to cerrectly understand how to distribute the burthen—when ta stop short of the last feather that breaks the camel’s back. As before stated, the whole amount of property tax this year, for all purpores, State and County, is $59.501 P4 being 1 8 10 per cent, or $1 80 per $100, on & valuation $3.175,792 00. Tn relation to the different funds are there any of them on which the per cent of taxation will probably be, or can be reduced, with a due regard for the various interests for which those der to realize more money on the same amount . funds are appropriated? The State fund for in bonds than in warrauts, if com or pledge the same owing to the hig Hled to sell . which there is a taxation of 70 cents per . er character . hundred dollars, will prebably remain of bonded security. But there is a prevalent . same as at present for some years to pinion in this community that to pass a law to . the fund the warrants heretofore issued and which . a tax of thirt bave been presented and registered would be a . to be levied hereafter to pa the ogee’ mid taspaiving the obligation = eee and . interest # the a cg Hy was th violation of vested rights. Your intelligent . syficien correspondent “A” sseme te epteriein the same . led for sete ph ad vig the ut me. law of April 1857, funding the cents per one hundred