Jackson County, Missouri - Chapter 10: Finances, 1881

Chapter 10: Finances

Introductory - Cun ent Expenses for the Years i8bg, 1870 and 1871 - Annual Report, January I, 1873, showing ali the Receipts and Expenditures for the Year - Jackson County Finances from November i, 187 J, to February /J, 1876 - The Last Official Report of Jackson County 'Finances to the County Court - Indebtedness of the County - County Treasurer's Report - Township Railroad Funds - County Poor Farm - A Report for Ten Years Ago.

During the early history of the county, revenues were light, although the rate of taxation was very Uttle, if any, less than at present. During the first four or five years the county expenses ranged from fifteen hundred to three thousand dollars. The books were not kept in a very systematic manner, and it is difficult now, even as it must have been then, to so far understand the system of bookkeeping as to be able to determine accurately the exact condition of the county finances. This much we know, that with the very limited resources at their command, the persons whose duty it was to manage county affairs kept the machinery in operation, and no large debts were contracted.

A complete account of the finances of the county would, of itself, make a large book, and the facts necessary for such an authentic history are not at hand, even though we might desire to record them. There are to be found at various places throughout the county records certain facts at our command, whereby we are enabled to form some idea of financial affairs from the first. It is our purpose, at this place, to give a brief insight at some of the more salient features of money affairs.

The first is the clerk's official statement for that year. The second is the footing up of warrants issued in 1870. The third is amount of warrants issued in 1871.

In presenting the annual financial report of Jackson, county for the year ending December 31, 1871, and in order that it may be clear and comprehensive, I propose in this preface to submit a report, the grand total of which will show, without a labyrinth of figures, the indebtedness of the county, including the bonds issued to the Kansas City Branch of the Tebo & Neosho Railroad, and the funding bonds of two hundred thousand dollars, and all other indebtedness of every kind :

The above credits may be deducted or not, at the pleasure of the Court or the public generally, as they may choose. I deem it but right to set these facts forth in this preface and in this comprehensive form, in order that it may be understood by the most superficial reader. It is but fair to say that the county has had to assume the delinquent school tax of r868 and 1869, which amounted to about fifty-six thousand dollars, which they were compelled to do by an act of the legislature, passed in 1867, and compelled to bear the burden of runnmg the criminal courts of the county, which perhaps amounts to eight or ten thousand dollars a year, the fines of which are absorbed by the public school funds of the county, and which already amounts to twenty thousand dollars. Hence it will be seen the revenue proper of the county is made to subserve the public school system in more ways than by direct taxation. In the foregoing statement is included the appropriation for repairing and building both our court houses. And another important item is about sixty thousand dollars which has been appropriated in building bridges over the different streams in the county.

Recapitulation

I have the honor to report to you the financial condition of Jackson county on the first day of January, A. D. rSyz, as follows: Amount of outstanding revenue warrants :

Of the above item of $300,000.00, issued to the Tebo & Neosho Railroad, the sum of $170,000 is in the hands of the financial agent of Jackson county and subject to the order of this court.

All special interest and road warrants have been paid on presentation, and there is money enough on hand to pay all Poor House warrants protested to January, 1872.

All interest on borrowed money has been paid up promptly, and leaves a balance, as before stated, of $19,964.46 to be appHed on interest falling due in July next.

The following is a financial statement of our indebtedness for and in behalf of Van Buren township : For bonds issued to the Lexington, Lake & Gulf Railroad . ... $50,000 00

The indebtedness created by the two last named townships is not a part of the county indebtedness at large, but is set forth for the satisfaction of the court and the residents of said townships :

In the foregoing report it will be borne in mind that I have in all instances deducted the State tax, and reference is only made to county indebtedness.

It will be observed that the outstanding warrants for the year i87o_is much larger than for any other year given, which may be accounted for in the fact that warrants were in March of said year for the delinquent school tax already referred to. All of which is respectfully submitted.

Amount Collected On Back Taxes

We give the foregoing figures in full, in order that all who are interested specially in any of the funds, may have a better knowledge of their status, and that the people at large may see what their servants are doing.

For the first time in twenty years we are told county warrants are at par. This, too, has been accomplished through the management of those having the finances of the county in their hands, without funding. The collector turned over $26,000 cash, the other day, to the treasurer, on county revenue, a fact worth remembering, in connection with the never-to-be-forgotten grasshopper year. The total collections on the tax books are about 70 per cent, of the whole, and collections on the delinquent or back taxes, as will be seen above, run up to the handsome sum of $45,154.07. This is a splendid showing, and is worthy of the good old county of Jackson.

I hereby submit my annual report of the receipts and expenditures of Jackson county for the year 1879, and also giving the amount of the indebtedness of said county. The outstanding indebtedness of said county is as follows: $300,000 bonds issued to the Tebo & Neosho Railroad Company; $200,000 funding bonds of Jackson county; $150,000 Kaw township bonds, issued to the Wyandotte, Kansas City & Northwestern Railroad Company; $100,000 Kaw township bonds issued to the Leavenworth, Lawrence & Topeka Railroad Company ; Jioo,ooo Blue township bonds issued to the Wyandotte, Kansas City & Northwestern Railroad Company ; $48,000 Van Buren township bonds issued to the Lexington, Lake & Gulf Railroad Company; $1,300 Westport bonds issued to the Westport Horse Railroad Company. Of the above bonds, those issued on the Tebo & Neosho Railroad Company, to the amount of $300,000, are bearing 8 per cent, interest. No interest has been paid on the same since February, 1876, and as your Honors are well aware suit has been entered and judgment rendered against Jackson county for the sum of $48, 549.54, in the United States Circuit Court for the Western District of Missouri, on the part due coupons of said bonds, and mandamus has been issued to enforce the collection of the same. There have also been judgments rendered against Jackson county on behalf of Kaw township to the amount of $7,398.22 and Blue township to the amount of 36,586.87, in favor of the bondholders on past due coupons, both of which townships are behind on interest since August, A. D. 1876. No suit has been begun by the bondholders of the Van Buren township bonds, but it is understood that the decision of Kaw and Blue township cases also decides theirs. In the Westport & Kansas City Horse Railroad bonds, suit has been brought in the United States Court and decided against the bondholders. Whether they have been appealed to the United States Supreme Court, I am not informed.

There are no outstanding warrants against the county, all having been paid on presentation to the county treasurer, and there is in the hands Of the treasurer the following amounts to the credit of the following funds, to-wit :

In addition to the amounts on hand to the credit of the township funds, there are the following amounts loaned out on real estate security, which can be called in when wanted, to-wit :

Other Collections

Below will be found a report submitted to the County Court ten years ago : 1 have the honor to report the indebtedness of Jackson county on the first Monday, lA. D. 1870, as follows:

Warrants Outstanding

It will be seen that the receipts of the county revenue have exceeded the expenditures by $11,939.10, leaving a balance of that much to be applied to the payment of the outstanding warrants that have been protested.

The expenditures of the Poor House fund have exceeded the receipts by $2,133.38, which has been expended in erecting a new and additional building on the county farm.

The receipts on the road fund have been $15,143.65, while the expenditures in road warrants have been only $3,419.24, the balance has been expended by the road overseers in the various districts, and as they have not, as yet, made settlement, it is impossible for me to lay before your honor the result of their labors.

The special interest fund shows receipts of $13,976.06 and expenditures of $5,406.04. As this is a new fund created out of the old county bounty fund, the expenditures have not been so great, but will mostly be consumed in paying off the interest due on borrowed school money and railroad bonds due February ist, 1870.

The receipts on the railroad fund have been $29,460.14, and expenditures have been $6,404.50, of which amount $5,500.00 was issued to Samuel L. Sawyer, as one of the directors of the Louisiana & Missouri River Railroad Company for the purpose of making the survey through the County of Jackson, and for which the said Jackson county is to have credit on the subscription of $250,000 to the capital stock of said road.

Of the amount of interest due on old warrants I am unable to state, as I have no knowledge of the date of presentation of the same to the treasurer for payment, and can, therefore, form no idea of the amount necessary to pay the same

I find after careful examination there is due on the delinquent list of 1869, and the same lists of 1861 to 1868 inclusive the following amounts :

County Poor Farm

There were few applications in early days for county aid by persons who were poor and unfortunate. In those days few persons were very rich, and it is likewise true that there were few very poor. The history of Jackson county in this respect was not different from that of other counties. As the county settled up, farms were improved, elegant farm-houses erected, and the natural resources of the county developed; the more industrious and economical and fortunate became richer, and those who were less energetic or fortunate became poorer. After the lapse of some time the number of paupers was so great, and the expense of maintaining them so large, that the taxpayers began to clamor for some more economical method of relieving the deserving poor. Not only had the number of paupers increased rapidly, but exorbitant prices were frequently demanded for maintaining such, and, when accommodations could not be procured elsewhere, the authorities were compelled to pay the prices demanded. Under these circumstances the people began to inquire after some plan whereby the poor could be more economically cared for. In 1852 there seemed to be a general feeling in favor of purchasing a farm and erecting buildings suitable for an infirmary. The County Court had been, previous to that time, frequently petitioned by various individuals, and the feasibility of the undertaking, doubtless, had frequently suggested itself to that honorable body.

Jackson County Poor Farm is situated ten miles south of Independence, and contains 160 acres. It was bought in the year 1852. A summary of the annual reports of Superintendent D. Gregg for 1879 and 1880 will be sufficient to show the practical workings of the institution :

Inventory

" In making out the above list, some things I gave but a passing notice, as, for instance, the vessels for the cooking stove. I did not count the dishes, plates, knives, forks, and many other things belonging to the pauper table.

With such facilities for receiving inmates, it is certainly proper that parties subject to public maintenance be removed to the infirmary as speedy as possible. There are cases when it is advisable to pay a weekly sum for the -support of an individual or family, but these are exceptionable. It is neither to the interest of the needy nor in the interests of public morals to furnish indiscriminate aid to out- door paupers.

Asylums for the poor and disabled are peculiarly Christian institutions, and they become more common with the growth of civilization. None of the heathen nations of antiquity in the times of their greatest prosperity established benevolent institutions for the unfortunate; but in this age, a State, or even a county of any considerable size, would be considered far behind the times in all the elements of progress, unless some provisions were made for the care of the unfortunate. " Over the hills to the poor house " is a sad story, but there are many sadder ones to be found in the history of those people who have no such institutions.