Duke University Libraries 
 
 Message of the 
 Conf Pam #459 
 
MESSAGE 
 
 or 'iiiE 
 
 GOVERNOR OF FLORIDA, 
 
 tk.\js>mitti:d, 
 WITH THE ACC03IPANYIXG DOCUMKNTS, 
 
 JO '11 IK 
 
 (Scncval ^js^cmMy ^f the J^tatc, 
 
 AT THE ANNUAL SESSI(:>X COMMENCING NOVEMBER 18, 18Cli 
 
 ^0^ ■ 
 
PERKINS LIBRARY 
 
 Dute \]r 
 
 Kare Dooks 
 

 GOVERNOR'S MESSAGE. 
 
 Executive DKi'AnTMExr, [ 
 
 Tallahassee, November 18, ISOl. ) 
 
 Fellow Citizens of the Senate 
 
 and House of Heprescntativcs : 
 
 Your honorable body, when in pcssion in November ]a--t, 
 wisely determined to call a Convention, to represent the 
 Freemen of Florida, to devise suitable measures to avert 
 threatened evils. The Convention was eomposed of brave 
 and honorable men, who lv,new the rischts of freemen, and 
 '' knowino- dared maintain them." They adopted and pro- 
 claimed measures worthy their high character as statesmen, 
 and wliich were necessary to the defence of the sacred rights 
 of a noble, generous and brave people. Our sister 
 States, with but few exceptions, acted i>romptly, as Flor- 
 ida did, in vindication of their riglits as " Free, Sovereign 
 and Independent States." 
 
 The Confederate States of America now commarid the ad- 
 miration of foreign nations, the confidence of the citizens 
 of each Southern State, and strike with amazement and 
 terror the minions of lawless i)0wer, wlio claim to be of the 
 United States, and who unnecessarily wage war {lgain^t the 
 Confederate States of America,, vainly supposing that a 
 free people can be conquered by those whose principal 
 achievements, since the war commenced, have been the ar-. 
 rest and imprisonment of women and children, and their 
 own unarmed citizens, in utter disregard of the Constitu- 
 tion under v.hich they profess to act, in violation o^ every 
 principle of hunninity. nnd m1 \-;ir!:uK-e with the noble -cnti- 
 
/■iient- wliii'h fliould dl&ti'nguisli the intelligent, the brave 
 and tlie free. 
 
 MILITARY ACADEMY. 
 
 A know]eda;c of tliG science of -war, anus and munitions 
 of war, is nnicli needed in Florida. 
 
 I ^vonId respectfidl_y recommend to your honorable bodj 
 to iip}iro|)riate the Arsenal at Mount Yernon, and the lands 
 reserved by the United State? for its supply, to the following 
 purposes, viz : a Military Academy, a State Arm,ory and 
 ^\rsenal of Construction. 
 
 The buildings and lauds arc the property of the State, 
 and with slight changes to be made, and at little expense, 
 will bo r\t\mirably adapted to the purposes recommended. 
 Tlierc writ W aniple room to acconnnodate professors, in- 
 structors and three hu'^idred cadets, Avith a beautiful parade 
 ground, already end:)rficed in suitable enclosures; and at 
 this time, acccaU;pJ;isli9d professors and experienced instruct- 
 ors can be procured upon reasonab^v- t<^'rms. 
 
 Employed as a State Armory in connection with a ]\[ili- 
 tary Academ-y. the arms can be used i'ov instruction, kept in^ 
 good order, and an expense wilil be. saved of rent for i\, 
 room, where they are insecure, aiid ijhe labor and ex»e];i,se 
 iiu-urred to kec]i tlit'in in oivkT, without Vv^'e. will be avoided. 
 
 W^ith an arsenal of construction attuvliQil to a Military 
 Academy and .Vrmory, the arnis can be ke.y>,t '^\ proper re- 
 pair, and new arms manufaftu.rcd, and thus niuego.wl forges 
 HOW attached to the arsenal, Aviih suitable tools and i;uiple-. 
 ments, be brought into reijuisition, A\-]iich are uom- idle, and 
 by prompt and energetic ettbrts wisely directed, the Stato 
 jnay be supplied witli arms. The location is remote from 
 the coast, is not lial)lc to sui-]n-ise from the eneniy, and can 
 be, if necessary, successfully defended from attack ; is 
 T^vithii! two miles c-f ('liattahoochee river, convenient to the 
 commerce of Apabiclncola and Columbus, in Georgia, and 
 th,'Ir tril-)utarics. and i- ~ur}-ounde(l l>v a Mealth>% densely 
 
settled find intelligent population. The Peujacola *.^' (r.-or- 
 gia Rail Road, it is believed, ■will be completed to Qniney 
 by tlic first of January, and when extended to UiJount 
 Vernon, a distance of only eighteen railer, arms can be 
 quickly distributed by Rail P.oad to Middle, East and parts 
 of South Florida, and in (.>rdinary times, can be traiif-i^urtad 
 by water to every county in AVest Florida, 
 
 The present condition of alfalrs has deeply impressed the 
 public mind with the importance and iiecessity of military 
 science, and no doubt is entertained that if suitable arrange- 
 ments shall be made for accommodation and instruction, the 
 mimber of cadets which will be received at the institution 
 will be sufficient to defray necessary expenses, and to aflbrd 
 means of instruction free of expense to one young man from 
 each county in the State, to be received upon the re<:'oni- 
 mendation of the Judges of Probate ftud County Commis- 
 sioners of the several counties. 
 
 MII.rrAKY 0RGAXI7,ATi(>X, 
 
 The opinion cntertaiiied by the Executive, with regard to 
 existing military organizations, and kindred subje<-ts, and 
 what is necessary to the defences of the State, will bo made. 
 known to your honorable body by special message, suggest- 
 ing to your serious consideration the necessity of pronijit 
 and judicious measures. 
 
 FUNDS rLACKI) IX TJJK UAXDS OF TJJE GOVEKXOK. 
 
 The (reneral Assendjly. in contom]»latiiin of the State 
 seceding, by res«dution approved .l)ecend)er 1st, ISOO, placed 
 under the control of the (Tuvernor all available funds aris- 
 ing from stocks of the several States held by the C<)nij>tr<>l- 
 ler and Treasurer for tiic Si-hooJ, Seminai'v and sinking 
 funds, as well as the unexpended balance of the loan made 
 nnder the authority of an act of eighteen hundred anil tifty- 
 six, and amendments thereto, i'ny \hc jmymcnt of the debts of 
 the State. 
 
The Governor was aiitliorized to pnrcliase arms and mu- 
 nitions of M-ar for the use of the State, not to exceed one 
 hundred thousand doUars. This, I presume, was expended 
 by my predecessor in the manner prescribed. But as tlie 
 ordinance of the Convention authorized the accounts of the 
 Governor to be audited and allowed by the Comptroller, I 
 would respectfully refer your honorable body to that office 
 for such information relative thereto as may be in his pos- 
 session, and may be necessary to the public welfare. 
 
 ACT or FEBRUAKY, 1861. 
 
 The attention of the General Assembly is also respectfull-y 
 invited to an act approved February, 1801, entitled " an act 
 to provide for the payment of the Florida Yolunteers and 
 others who have not been paid for services actually rendered 
 the State of Florida in the last war with the Seminole In 
 dians." 
 
 You will see by the report of the Comptroller, that under 
 this act he has issued wa,rrants on the Treasury to the 
 amount of one hundred and sixty-eight thousand five hun- 
 dred and twenty-four dollars and eiglity-three cents — an 
 amount -far exceeding, i-f the Executive is rightly informed, 
 the contemplation ol the General Assembly when the act 
 was passed. 
 
 The Comptroller felt compelled by the law to issue the 
 warrants, wdien the claims were made according to the pro- 
 visions of the act. The General Assembly were actuated 
 l)y the noblest motives in enacting the law, but doubtless 
 frauds have been committed under its provisions, and the 
 most rigid scrutiny, by legal enactment, is recommended. — 
 yiow is a favorable time, by wise legislation, to imprcos 
 upon the minds of brave soldiers how justly they are appre- 
 ciated, and to carry conviction home to the ])ublic mind, 
 t.!iat wk']<ed men, who would willingly defraud the Govern- 
 ment, will not be permitted ta do so, but will be prevented 
 and exposed to punishment, scorn and contempt. 
 
KEDUCTION OF EXPENDITUPES, 
 
 The reports of the Comptroller and Treasurer show that 
 the expenditures of the State exceed the receipts, and the 
 alternative is presented to the General Assembly of either 
 increasing the taxes, or reducing the expenses. The embar- 
 rassed state of financial afiairs renders the first inexpedient. 
 When the war tax called for by the Confederate Government 
 shall be added to the assessments now required by law fur 
 State and County purposes, the burthen upon the people 
 will prove so onerous as to make a further increase, at the 
 present time, in the judgment of the Executive, altogether 
 improper ; and the more especially is this case when the Gen - 
 eral Assembly have it their power, by appropriate legisla- 
 tion, to relieve the Treasury of many of the drains upon it 
 and thus, with the existing rate of taxation, meet all the 
 expenses of the State without any increase of taxes. If this 
 be so, it would seem to be clearly the duty of the Legislature 
 to adopt such policy as would produce so desirable a result. 
 
 Among the heaviest drains upon the Treasury are those 
 .connected with the administration of Justice, Civil and 
 Criminal, in the Circuit as well as the inferior Courts. 
 
 The report of the Comptroller will show that the single 
 item under the head of " Jurors and Witnesses," amounts to 
 the sum of twenty-seven thousand six hundred and forty- 
 two dollars and four cents — nearly one-fourth of the net re- 
 ceipts of the Treasury for the present fiscal year ; and the 
 question presents itself, is there no method by which thia 
 expenditure may be lessened, without impeding justice ? In 
 the opinion of the Executive there are several ways in which 
 it may be accomplished, and the first step towards it is bv 
 making the principle pertaining to Jurors in Justices' Courts 
 applicable to Jurors in the Circuit Courts. In Justices' 
 Courts, Jurors are paid by the parties litigant : why should 
 not the same principle obtain in the superior tribunals ? If 
 it be just to require litigants to pay the Jury called to de- 
 
cide their controversies in the one instance, would it not ber 
 cq;ial];,- ju?t in tlie other? Litigation, so fur at least as this 
 c:ni be (lone without obstracting justice, should V)e taxed 
 Avirii its own costs. But it is deemed no hardship or impedi- 
 ment t(,t justice to require the jury to be paid iu a Justices' 
 ('uurt by the lo-iug party, and before rendering their ver- 
 dict, nor should it be so regarded in a higher tribunal. The 
 State makes provision for the Judge Avho pi'esides in the 
 Circuit Coui't, and litigants ought not to complain if the law 
 rccjuires them to provide for the other expenses involved in 
 setting their dilHculties. 
 
 If tiie suggestion t(^ modity the existing law in this respect 
 sho;ild meet the aj'proval of the General Assembly, the sav- 
 ing to the Treasury in consequence thereof would be no in- 
 considerable sum. F.oni the diiHcnltj of obtaining correct 
 data, it is impossible to distinguish between Jurors in Civil 
 and Jurors in Criminal cases; but it may be safely assumed, 
 that of the amount reported under the head referred to, at least 
 ten thousand dollars has been expended for Jurors in civil 
 suits, so that this much would be saved to the State by 
 adopting the policy proposed. But a still greater saving 
 w'ould be accomplished by devolving the cost of " Criminal 
 Prosecutions" upon the counties, AVere this done, in con- 
 nection with the measure already recommended, the annual 
 relief to the Treasury would be upwards of lifty thousand 
 dollars — the two items amounting, for the present year, to 
 the sum of fifty-four thousand four hundred and thirty dol- 
 lars and thirty-nine cents. Under the head of " Criminal 
 Prosecutions" is embraced the expense of all violations of 
 the criminal law of which cognizance is taken by the Justi- 
 ces as well as the Circuit Courts, and the stream of accounts 
 pouring into the Treasury in connection therewith is inces- 
 sant. An examination of some of these by the General As- 
 sembly could not fail of suggesting speedy reform, even if 
 the plan of devolving the whole expense upon the counties 
 should not be concurred in. As the law stands, there is an 
 
iiiclncement for notice to Ije taken of trivial as well as grave 
 cases, since the State is bound for the expense involved, 
 "witliout any reference whatever to the nature of the offence. 
 If the counties, however, were required to meet this expense, 
 while the law^ in all its essential features, would be as rigidly 
 enforced as it now is, the eoforceraeut would be accompanied 
 with much less cost. Jus-ices of the Peace, as we^l as Grand 
 Juries, would doubtless be more circumspect in their action, 
 and there would not be found cumbering the dockets of our 
 Courts that long list of petty cases, M-hich, while they serve 
 but little to vindicate the law and repress crime, are always 
 attended with great expense. 
 
 To make the burden fall as lightly as possible upon the 
 counties, all fines and forfeitures should go into their respec- 
 tive treasuries. Hitherto, the State has derived compara- 
 tively little from these. Seldom indeed is it that a fine or 
 forfeiture is paid into the Treasury. The Comptroller's re- 
 port shows that during the present year only the sum of five 
 thousand one hunclred and thirty-nine dollars and ninety- 
 one ceuis has bee' j received oi these accoiints — snggesting 
 the ic'ea that c'. he*; Jui-ies have been greaJy averse to im- 
 posing fines as a mode of punish meat — to some ofienders 
 the most dreaded of all punishments — or that they have not 
 been collected. Besides, it is no uncommon thing for a jury, 
 when- a fine is imposed, to make it in utter disproportion to 
 the offence, and then, in whole or in part, after leaving the 
 jury-box, to unite in a petition for its remission. Tliis, it is 
 believed, would not be the case were the cost of prosecu- 
 ting criminals to devolve upon the counties. Fines would bo 
 more generally imposed than they now are, and much more 
 certainly collected, and, going into the county treasury, 
 would, in many instances if not in all, more than pay the 
 cost involved in the prosecutions. 
 
 More than this — as the law now stands it operates with 
 great inequality. There is reason to believe that many of 
 the counties, to meet J^their Jury, Witness, Justices' of the 
 
10 
 
 I'eace and Criminal expenses, draw considerably more froiti 
 the Treasury than they pay in. while in others these expen- 
 ses, compared with the amount they contribute to the com- 
 mon fund, are proportionately small, so that in point of fact 
 these more fortunate counties — more fortunate in having a. 
 class of j^opulation less disposed to violate the laws of the 
 State — are taxed to aid in defraying the cost of prosecuting 
 crimes not committed wdtliin their o\\ti limits. 
 
 Another reform in connection w^ith this subject relates to 
 tlie law authorizing a change of venue. That law pro- 
 vides, that upon affidavit being made by the party accused 
 that he has reason to believe that impartial justice cannot be 
 obtained in the coimty where the alleged crime was com- 
 mitted, the Court is required to transfer the case to some 
 other county for trial. It may not be proper to advise 
 the repeal of this feature of the law, but to recommend such 
 a modification of it as would vest in the Judge a discretiona- 
 rv power either to grant or reject the application for the 
 change of venue. 
 
 It not unfrequently happens that these applications are 
 made more for the purpose of delay, (and perjury is com- 
 mitted, thus adding crime to crime,) than because of the real 
 e>dstence of any feeling in the county prejudicial to the case 
 of the defendant. Within the last few years, two cases have 
 occurred in West Florida — the one a white man ch9,rged 
 with murder in Holmes county, when the evidence clearly 
 established the most diabolical murder for the purposes of 
 robbery. The venue w^as changed to Jackson county ; the 
 party was convicted, and upon a technicality of law, a ncAV 
 trial was granted, the venue changed to Calhoun county, 
 where he was again convicted, and upon another technicality 
 of law, an appeal was taken to the Supreme Court — the 
 judgment of the Court below was confirmed, and the un- 
 fortunate criminal was executed under the sentence of the law. 
 The costs incurred amounted to several tliousand dollars^ 
 and were paid l)y the State. Th(^ otlior rase alluded tc 
 
11 
 
 was tliat of <\ slave, a vicious and almost worthless slave^ 
 charged with rape upon a white woman in Jackson county, 
 where he was tried and convicted. The case was taken up 
 bj appeal to the Supreme Court — a new trial was granted, 
 the venue was changed to Calhoun county, whei*e, after a 
 patient and impartial trial, the prisoner was again found 
 guilty. The presiding Judge, for good and sufficient cause, 
 agreeably to existing laws, granted a new trial, and upon 
 application the venue was changed to Franklin county, 
 where the prisoner was tried and acquitted. The costs in 
 the case amounted to several thousand dollars, which were 
 paid by the State. The opinion of one, who has prac- 
 ticed law many years in Florida, and critically observed the 
 progress and results of many criminal prosecutions, is, that 
 public justice demands the repeal of the law authorizing a 
 change of venue ; and not simply because of the cost 
 which has been, and may be incurred, but as a preven- 
 tive of crime. Those who are disposed to commit grave of- 
 fences, aware of the opportunities of escape from punish- 
 ment by a change of venue, and the many facilities the prac- 
 tice aflbrds to exhaust the patience of witnesses and deter 
 their attendance at Court, and by false witnesses brought 
 into the presence of the Court, where all opportunity to dis- 
 credit them has been cut off, do not hesitate, but perpe- 
 trate crime with a reasonable hope of avoiding punishment. 
 It is not to be presumed that in any county in the State, a 
 case can arise where it would be impossible to procure a 
 jury to render a verdict according to the evidence. And it 
 is respectfully suggested that the act granting the right of 
 appeal in criminal cases should be amended so as to limit the 
 right of appeal to questions of law, not embracing matters 
 of fact, and be made to depend upon the sound discretion 
 of the presiding Judge. 
 
 THE COMPTKOLLEr's OFFICE. 
 
 Tlie law authorizing this important office is defective, and 
 
12 
 
 should be modilied. It is the great auditing department of 
 the Governiuent, and in it are deposited the tax books and 
 all papers and documents relating to the revenue, as well as 
 all evidence upon which warrants on the Treasurer are 
 drawn. It is evident, thereli 'le, thatin the ad ministration of 
 its afi'airs, all the system consintent with the clerical force au- 
 thorized to be employed should beinirochiced and inflexibly 
 maintained ; and to this end it is suggested that the law be 
 so amended as to require the keeping of a debit and credit 
 account with the several counties, by which a^l data con- 
 nected with the amounts received from and paid to any 
 county, whether for Jurors in civil or criminal cases, State 
 "Witnesses, &c., &c., may be readily ascertaii-'ed. It has 
 been impossible, for the want of 'ib's sysLcm fi'om the ori- 
 gin of the State Government, to obtain satistactoty data 
 upon some of the subjects presented in this message, and for 
 that reason they have not been as fully discussed as Ibey 
 otherwise would have been. It has not been possible, for in- 
 stance, to distinguish between Jurors in civil and Jiivors in 
 criminal cases, between criminal prosecntlons in Ciicuit or 
 Ju?iiccs' CourtSj or to arrive at the amonnt drawn from the 
 treas n ry by the separate co anties for each and all of these items. 
 Had th is data been accessible, the General Assembly could 
 act more understandingly on the matters herein presented 
 relative to the modes proposed for reducing the State expen- 
 ditures. The modification may involve a "small increase in 
 the appropriation for the clerical force of that office, but 
 this will be more than counterbalanced by the advantage to 
 be derived froni the change. 
 
 If the office be deemed of sufficient importance to be re-- 
 tained as one of the departments of the Government, and it 
 is difficult to perceive how it can be dispensed with, the 
 State ought not to withhold/ the means necessary to make it 
 as efficient as possible. 
 
 Tlie present Comptroller has been engaged, during several 
 -months past, in bringiiig up and balancing the books of his 
 
(Icpartmont since the admission of tlic State into tlie late 
 Union, embracing a period of nearl}- seventeen years. Tlie 
 labor has been great^ reqnii'ing the employment of an ex- 
 perienced acconitant, at coiis'dei'able expense, the payment 
 of which is relen-ed to the Legislaim-e, ^vitll the recommen- 
 dation that snch an {ippropriaiion shaU be made for its licpii- 
 datiou as may be considered a fair compcnsat'ou for tlie ser- 
 vice rendered. 
 
 The recomn'enda.'ons of the Com]itroller on tlic snbject 
 of a mod'iicapioii of the Jaws relating to payments bv the 
 Treasurer, and a month^v c(»mparison of acconnts between 
 the two ofrices, are al^^o refciTcd to the General Assembly 
 for their favorable consideration- 
 
 The ofhces ot ComiHroiler and Ti'easnrer were desio-ned, 
 in their organization, to be nmtnal checks npon each other. 
 It wonld therefore seem to be proper that the transactions of 
 each relative to the revonnc, embracing receipts as well as 
 payments, shonld be nuitter of record in the books of both de- 
 partments. In no other way can these ofHces come fnlly up 
 to all the purposes for which they Avcrc established. 
 
 LUNATICS. 
 
 I respectfully invite the attention of the General Assem- 
 bly to the law concern *ag Luaailcs. This law, founded on 
 the highest ])nncii)1es of humanity and dictated by the best 
 fee'ings of on; naiure, may be so amended as to lessen the 
 expense incurred by the State without affcf-L ing injuriously 
 the ends designed by its enactment. So various are the de- 
 grees of aberration occuning in our observation and experi- 
 ence, admitiMTg in some cases of lucid intervals, as to jnstify 
 the suggestion that you would so modity the law as to give 
 a discretion to the Circuit Judge to direct the lunatic to be 
 sent to an Asylum, or to appoint a guardian to whom his 
 custody may be committed, or otherwise to dispose of the 
 lunatic within the State for snch compensation to be paid as 
 in the judgment of the Court wonld secure the best good of 
 
14 
 
 tlie lunatic, \vliilrrt it ^\■Olllcl lcs^oll tlic expense to wliieh tlio 
 ytate -wuiild be eultjected. It is a<lmitted that no fixed rule 
 could well be established by the Legislature to this end, and 
 lience an enlarged discretion should be vested in the Circuit 
 Judges, to be exercised according to the circumstances and 
 the character and degree of lunacy developed in each case. 
 
 GKOKGIA AX]:> FLORIDA EOrNDAKY. 
 
 Shortly utter I entered npon the duties of the Executive 
 office, I received from the Governor of Georgia a communis 
 cation, accompanied by a resolution adopted by the General 
 xVssembly of tliat State, copies of -which are herewith trans- 
 mitted, in reference to the question of boundary between 
 the two States. I informed the Governor of Georgia that 
 I would, as I now do, submit to your consideration the res- 
 olution transmitted to me, together with all matters growing 
 out of the differences on the subject. 
 
 The material points concerning the disputed boundary 
 between Florida and Georgia, may be summed up as fol- 
 lows : 
 
 By the treaty between Spain and the United States of 
 22d February, 1819, Spain ceded to the United States the 
 Territory wdiicli i^aw constitutes the State of Florida, with 
 the boundaries as they then existed. These boundaries had 
 been definitely agreed iipon by treaty stipulations made at 
 San Lorenzo el Eeal on 2Ttli. October, 1795, between the 
 two countries, and were solemnly ratified by both. The 
 treaty of the 2Tth October, 1795, was acknowledged and 
 referred to in the treaty of 22d February, 1819. To ascer- 
 tain the true boundary, then, it is only necessary to refer to 
 the treaty of San Lorenzo el Real. The second and third 
 articles of the treaty define the boundary and provide for 
 running and marking the line, as follows : 
 
 Article 2d — " To prevent all disputes on the subject of 
 the boundaries which separate the territories of the two 
 high contracting parties, it is hereby declared and agreed 
 
as follows, to wit : The Soutlicni boimdary of the Uiiited 
 States, -VN-Iiicli divides tlieir Territory from the Spanish col- 
 onies of East and West llorida, shall be designated by a 
 line beginning on the river Mississippi at the northernmost 
 point of the thirty-iirst degree of latitude north of the 
 Equator, which from thence shall be drawn due East to the 
 middle of the river Apalachicola or Chattahoochee; thence 
 along the middle thereof to its junction with the Flint ; 
 tlience straight to the head of the St. Mary's river ; and 
 thence down the middle thereof to the Atlantic Ocean." 
 
 Article 3d — " In order to carry the preceding article into 
 effect, one Commissioner and one Surveyor shall be ap- 
 pointed by each of the contracting parties, who shall meet at 
 Xatchez, on the left side of the river Mississippi, before the 
 expiration of six months from tlie ratification of this Con- 
 vention, and they shall proceed to run and mark this boun- 
 dary according to the stipulations of tlie said article. They 
 shall make plats and keep journals of their proceedings, 
 Avhich shall be considered as part of this Convention, and 
 shall have tliesame force as if they were inserted therein." 
 
 From the Mississippi to the Apalachicola the boundary 
 line was a certain parallel of latitude, which could at any 
 time be definitely located, and so between those rivers, there 
 is not now any controversy. The only point ofdifHciilty 
 now presented is the line from the junction of the Chatta- 
 lioochee and Flint rivers to the head of the St. Mary's river, 
 being the boundary line between Georgia and Florida. 
 
 In conformity with the stipulations of the 3d article of 
 said Treaty, in May, 1796, Andrew Ellicott was appointed 
 Commissioner, and Thomas Freeman, Surveyor, on the part 
 of the United States, for the purpose of running and mark- 
 ing the boundary line. The line was run and marked as far 
 as the Chattahoochee river. On account of the hostility of the 
 Indians, the Commissioners were compelled to desist from 
 attempting to run and mark the boundary from the junction 
 of the Flint and Chattahoochee to the head of St. Mary's 
 
JO 
 
 Viver. Considering, however, the junction ut' the Flint arid 
 Chattahoochee as a fixed andpennancnt geographical point, 
 thev co:i eluded to ascertain and designate the head of the 
 St. Mary's as the Eastern terminui^, in order that the line 
 inio'ht thei-eaCter be run and marked between those points 
 when the ditiicnViies then existing might be removed. As- 
 cending the St. Mary's river, the Commmissioners agreed 
 upon a spot which was to be considered as " the head of St; 
 i>Iarv's river." They erected a mound of earth which is 
 now known as "Ellicott's Mound." According to the 
 journal of Mr. Ellicott, " it was therefore agreed that the 
 termination of a I'ae supposed to be drawn JST. 45 deg. E. 
 640 perches ?i'oni Ihe Moi'nd B., should be taken as a point 
 to, or near which, a T^e should be drawn from the mouth of 
 the Flint river ; wliich line, when drawn, should be final, 
 and co'isiclered as the permanent boundary between the Uni- 
 ted States and Ilis Catholic Majesty," &c. The Commis- 
 sioners closed their labors, and submitted their plats and 
 journals to their respective Governments. They were ap- 
 proved, and thereby their acts were sanctioned. 
 
 It would sce^n, ihen, that tlie termini of the line now con- 
 stituuingthe boi-"Klc^ry belween Georgia and Florida, were 
 the jnncLion o'i the Chattahoochee and Flint rivero and a 
 point 64:0 perches K 45 cleg. E. of Ellicott's Mound. Were 
 that agreed upon, the runn"ag and marking the line is not 
 a matter of argnmeat or theory, but a question of fact, to be 
 determined by competent scrveyors. 
 
 Upon the si'-ppos' *on that these are the two termini, the 
 United States a ad Flo/ida acted; but upon an equally just 
 supposition that an ex parte survey might be erroneous, the' 
 United States refrained paitially, and the State of Florida 
 has wholly refrained from assuming any surveyor's line to 
 be entirely correct, and thei'efore none of the fractional lands 
 adjacent to what, by the U. S. surveys, was supposed to be 
 the true boundary, were rendered subject to entry, ex- 
 
(•('})t to pre-emptors nndor the Fiiitetl States lawt^, Sncli, 
 liuwever, lias not Leon the course of our sister State. 
 
 It was insisted l)y Georo-jn tiiat Mr. Ellicott mistook tlie 
 -liead of tlie St. Mary's river, and that the Connnissioiiers 
 transcended tlieir })owers in agreeing upon a certain point 
 as the assumed liead. 
 
 The controversy, tlierefore, M^as hased on one of two ])rop- 
 ositions — 1st. Shall the point designated by the Counnission- 
 ers be assumed, lea.\ing the mechanical operation of running 
 and marking the line to be performed by competent survey- 
 ors ; or, 2iul. Shall the designated point be aban(U)ned, and 
 the true source of the St. Mary''s be ascertained and estab- 
 lished as the Eastern terminus of the dis])uted boimdary. 
 
 It Avas insisted by Florida that the ratification by Spain 
 and the United States of the proceedings of the Commission- 
 ers established the points of termini as fully as though these 
 points had been specified in the treaty. It Avas, however, 
 generally supposed that Mr, Ellicott did not ascertain the 
 true source of the St. Mary's river, but that had he done 
 so, the P]astern ternn'nus would have been located several 
 miles North of the ]\[ound. Florida, however, has always 
 acrpiiesced in the action of the Commissioners, and has al- 
 ways been willing to recognize Ellicott's Mound as the head 
 of St. Mary's river, so far as relates to the cpiestion of 
 boundary. 
 
 In ISIS, Georgia appointed Commissioners to ascertain 
 Avhether Ellicott's ]\[ound was at the head of St. Mary's riv- 
 er. They reported that Mr. Ellicott had not mistah'n the 
 true head of said river. The Governor of Geoi-gia, on the 
 3rd of March, 1819, reported to the Secretaiy of AVar the re- 
 sult of the commission. 
 
 Subsequently, a lull was introduced in Congress by a Sen- 
 ator from Georgia, to provide for running and marking the 
 boundary, and became a law on the -Ith May, 1820, which 
 provided "that the line so to be run and nnirkcd shall run 
 Straight from the junction of said rivers Chattahoochee and 
 3* 
 
. 18 
 
 Flint, to the p<»iiit designated as tlie head of tlic St. Mary's 
 river, by the Connnirfsioner appointed under tlie third Arti- 
 cle of the treaty of friendship, limits and navigation, be- 
 tween the Ujiited States of America and the King of Spain, 
 made at San Lorenzo el Real on the 9tli day of Oct., ITiio/' 
 Georgia appointed a Commissioner and Surveyor to act in 
 conjunction with those ' of the United States, to run and 
 mark said line, in conformity with tlie Act of Congress. 
 AVhen the survey was almost completed, the Governor of 
 Georgia required the Commissioner of that State to desist 
 from further co-operation with the Ihiited States Commis- 
 sioner, until the true head of the St. Mary's could be ascer- 
 tained. The survey was never completed. The contest 
 since, on the })art of Georgia, has been with reference to the 
 true head of the St. Mary's river, that State contending that 
 the South or Middle Prong of said river is the main branch 
 and is the true river. 
 
 There have been two lines run and marked from the junc- 
 tion of the Chattahoochee and Flint rivers to Ellicott's 
 Mound on the St. Mary's, purporting to be in conformity 
 with the treaty. One is usually known as the " McNeil 
 line," the other as the " Watson line." The United States 
 claimed the right to sell lands to the upper or " McNeil 
 line," and did accordingly dispose of lands to that line. 
 Georgia exercised the right of disposing of the lands to the 
 lower or "" Watson line." This has involved the question 
 of individual title, as well as the right of jurisdiction within 
 the disputed territory. In 1815, a correspondence was 
 opened between the Governors of the two States in refer- 
 ence to this snbject. Commissioners wpre appointed by the 
 two States for the purpose of adjusting the boundary, but 
 failed to accomplish that object. 
 
 At the fourth session of our General Assend)ly, the Gov- 
 ernor called the attention of that body to the question of the 
 disputed boundary, and transmitted a copy of a report and 
 resolutions adopted by the Legislature of Georgia, in which 
 
19 
 
 Ji j)ropositi()ii Avas made to .siibiiiit the (jiiestiun to tlic Su- 
 preme Court of the United States. The report coiichides 
 M'ith these words: " Your Committee, iu tlius recommend- 
 ing a mode for tlic adjustment of this long standing contro- 
 versy, -svould bv no means limit the discretion of the Execu- 
 tive as to the points or questions submitted, with the con- 
 currence of Florida, to the decision of the Supreme Court. 
 "We recommend that the Governor take any and all such 
 stops, to close this controversN' in an amicable manner, as his 
 judgment may dictate ; and with a view of furnishing to our 
 sister Florida the evidence of our feelings in this matter, be 
 it resolved that the Governor be requested to transmit to the 
 Governor of Florida a copy of tlus report and resolutions " 
 In accordance with the suggestions of Georgia, the State of 
 Florida filed a bill in the Supreme Court of the United States 
 to confirm and quiet the boundary line. In the message of 
 the Governor of Georgia to the Legislature ot that State, the 
 course of Florida in this matter was characterized as dis- 
 courteous" to the State of Georgia. This occasioned a cor- 
 respondence between the Executives of the t^^'o States, in 
 which Florida was ably vindicated and confessedly exonera- 
 ted from the charge of "discourtesy." It seems, however, 
 that the State of Georgia still preferred that the matter 
 should be decided without reference to the Supreme Court. 
 On February 11, 1S50, the Legislature of Georgia adopted 
 resolutions authorizing the Governor to make by negotiation, 
 arbitration or otherwise, a full and final settlement of all 
 points in dispute relative to the boundary line; and recom- 
 mended the selection of one Commissioner on behalf of each 
 State, "v^'ltli power to appoint a third Commissioner, to whom 
 all points of diftcrence should be referred, and agreed that 
 the award or decision of said Commissioners should be final 
 and conclusive. The Governor of Georgia suggested to the 
 Governor of Florida the appointment of one Commissioner 
 on behalf of each State, and in case of disagreement, that 
 the Governor of some other State be chosen as umpire. This 
 
20 
 
 F'U.U'gcstlon was not assented to by the Governor of riorida. 
 lie proposed tlie adoption of the " Mc^s eil line."' This prop- 
 osition was deeh'ned. During this correspondence, the suit 
 in tlie Supreme Court was suspended. Ko means of adjust- 
 ment being agreed npon, the case was reinstated. 
 
 Bv Act of "December 31, 1850, the Governor of tliis State 
 was " autliorized and required to take such steps as may to 
 him seem necessary and proper for expediting and forward- 
 ing tlie settlement of the controversy between tins State and 
 the State of Georgia in regard to their line of boundary." 
 
 In ISo-l, by desire of the counsel for Georgia, a de- 
 cretal order was entered, by consent, for tlie appointment 
 of Commissioners, first, to rnu and mark a line from 
 the junction of the Flint and Chattalioochee rivers to tlie 
 point designated by the Commissioners under the treaty of 
 1795 ; and secondly, to determine the head of the St. Ma- 
 ry ^s river, and run a line accordingly — the action of such 
 Commissioners not to prejudice the rights of either party. 
 The time allowed not being sufficient to accomplish the pur- 
 pose, the order was modified so as to authorize the Com-, 
 missioners simply to determine the head*of St. Mary's river, 
 Tlie agreement under which said decretal order was to be 
 executed was as follows, to wit : 
 
 " By and with the consent of the Governors of Florida and 
 Georgia, the undersigned, Solicitors for the parties respect- 
 ively, have agreed as follows : 
 
 " 1st. The Commissioners and Surveyors, in the execution 
 oi" the interlocutory order of the Court, may begin by ex- 
 amining the point alleged to have been determined by Elli- 
 cott and Minor as the head or source of the St. Mary's river. 
 If they find that to be the true head or source, then they 
 shall run a line from thence to the confluence of the Flint 
 and Chattahoochee. 
 
 "2nd. If they find that not to be the true head or 
 source of the St. Mary's river, then they are to search for 
 such head or source, and having ascertained and determin- 
 
21 
 
 cd the same, tliev shall run a line i'vom thence to the con- 
 fluence of the Flint and Chattahoochee. 
 
 " 3rd. The undersigned consent to waive all objections to 
 any departure from the terms of the interlocutory order 
 ■which shall be consistent with the terms of this agreement." 
 
 This agreement was signed by the Solicitors of both pai'- 
 ties. 
 
 Under these orders and agreement, the two States appoint- 
 ed Commissioners and Surveyors. These Commissioners 
 entered upon the discharge of the duties assigned them, and 
 proceeded in their work until the Commissioner and Sur- 
 veyor appointed by Georgia were withdrawn by order of 
 the Governor of said State. The cause of such withdrawal 
 was that the two Commissioners could not agree as to the 
 true head of the St. Mary's river, the Georgia Commission- 
 er insisting upon Lake Randolph as the point, and fliata 
 line should be run from Lake Randolph to the "Western ter- 
 minus. 
 
 The Commissioners had agreed to run a guide line from 
 Ellicott's Mound to the junction of the Flint and Chatta- 
 hoochee rivers, and correct the line back. It was insisted by 
 the Georgia Commissioner that another line should be run 
 from Ltike lvandolj)h ( or Ocean Pond, ) to said junction. — ■ 
 To this the Florida Commissioner objected, upon the ground 
 that the Commissioners had no right to run any line except 
 the one first designated, and another from the point agreed 
 upon as the " head of St. Mary's river." During the time of 
 the survey from Ellicott's Mound to the junction of the Flint 
 and Chattahoochee, the order Avas received from the Gov- 
 <;rnor of Georgia which suspended the work. 
 
 The correspondence upon tliis vexed question was continu- 
 ed between the Governors of the two States until December, 
 1S57. The basis of settlement finally agreed upon by the 
 Governors was: "To adopt the terminal points of the 
 "|»rcsent recognized line as ^thc true terminal points of the 
 
22 
 
 boundary line, to be re-surveyed, corrected and marked: 
 Provided, it is shown by either party tliat the present line 
 is incorrect, subject to the ratification of the respective Leg- 
 islatures of Georgia and Florida." 
 
 Tlie Legislature of Georgia, on the 29th December, 1857, 
 adopted resolutions ratifying the agreement entered into by 
 the Governors, and resolving that Georgia would " regard, 
 adopt and act upon the present line as run and recognized 
 between those points as the settled boundary of the two 
 States, or will so recognize and adopt any other line between 
 those points which may be ascertained and established on a 
 re-survey and re-marking of the boundary, provided said 
 boundary correction is made by virtue of law and by the 
 joint action of the States aforesaid." The resolutions provi- 
 ded for the appointment of a Surveyor on the part of Georgia, 
 to act- with a Surveyor on the part of Florida, for the pur-^ 
 pose of running the line between the terminal points indi- 
 cated. 
 
 On January 12th, 1859, the action of the Governors Avas 
 ratified by the Legislature of Florida under resolutions iden- 
 tical with those of Georgia — such resolutions having been in 
 fact copied from those adopted, by Georgia, fully and lit- 
 erally, except the necessary transposition of the names of the 
 two States. Thus was a solemn agreement entered into, 
 which gave promise of an early settlement of a protracted 
 and perplexing controversy. 
 
 On November 22nd, 1859, a resolution of the Legislature 
 of Georgia was approved by the Governor, providing for the 
 appointment ot a special agent to visit Florida to confer 
 with the Executive of Florida and to enter into negotiations 
 to restore quiet, &c., between the citizens of the two States, 
 nntil the boundary could be adjusted and agreed upon. — 
 The cause of disturbance of cpiiet among the citizens which 
 Georgia wished to lull, was the anticipated confiict of title 
 between purchasers and legal claimants of land upon or near 
 the boundai'v. 
 
2;^ 
 
 In the moantime. Surveyors had been appouited by the 
 t\vo States for the purpose of running the line — Gustavus 
 J. Orr on the part of Georgia, and Benjamin .F. AVhitnei-, 
 Jr., on tlie part of Florida. These Surveyors proceeded to 
 the discharge of their duties and recommended that the 
 straight line run from the mouth of Flint river towards 
 Mount B., should be adopted as the boundaiy line between 
 Florida and Georgia, provided said line does not depart 
 more than one-fourth of a mile from Mound B. Should the 
 departure exceed that distance, the Surveyors recommended 
 the running of a cor»e€tion line back from Mound B. to the 
 month of Flint river. 
 
 On the 22nd December, 1859, an act of the General As- 
 sembly of Florida was approved recognizing and approving 
 the line then being run as the permanent boundary line, 
 provided its Eastern terminus should nqt depart from Elli- 
 cott's Mound more than one-fourth of a mile. Said act con- 
 conrirmed to hona fide holders of lands, under any grant 
 from Georgia, their titles to such lands, except where such 
 titles would conflict with those of citizens of Florida South 
 of the McXeil line. 
 
 The Legislature of Georgia passed a similar act confirm- 
 ing individual titles, but containing no reservation. The 
 United States, by act of Congress, also confirmed the title of 
 the purchasers from Georgia. 
 
 The Surveyors run the line, which was so accurately 
 drawn as to be almost perfect. On February 8th, 1801, the 
 State of Florida recognized such line and declared it to be 
 the permanent boundary. 
 
 The only official communication I have received which 
 would indicate that the established line is not the true boun- 
 dary, is contained in the letter from the Governor of Georgia, 
 and the resolutions to which I first referred. I would re- 
 ({uest that your bod}^ will tnke this matter into consideration, 
 and adopt such measures as you may deem expedient to 
 bring this controversy to an end. 
 
24 
 
 I liave given a succinct liistoi'y of tlic material fact* con- 
 nected -with tliis controversy, not that I consivler it material 
 to trace the recoi'd further back than the adoption by both 
 States of the terminal points, but because I desire that 
 reference may be had to such points as show that Florida 
 has never exhibited a disposition to protract the contest. 
 
 It was contended by Florida that the point designated by 
 the Commissioners should be regarded as the Eastern termi- 
 nus. It wa never insisted by Florida that such point 
 shoiild be so considered. If that point was rejected, and it 
 was insisted that a just settlement of ^he dispute required 
 an ascertainment of the true head or source of the St. 
 Mary's river, Florida was always willing to acquiesce. 
 When requested to bring the matter for adjudication be- 
 fore the Supreme Court of the United States, she tiled a 
 bill accordingly. When that proceeding was objected to, 
 orders' were given to suspend further proceedings in the suit. 
 When an order by consent was issued by the Court to ap- 
 point Commissioners and Surveyors to ascertain the true 
 line, &c., Florida gave obedience to the mandate. When, 
 after disagreement, certain termini were agreed upon, she 
 appointed her Surveyor and ratified the survey as marked 
 by the Surveyors of Georgia and Florida, as they had re- 
 commended. AVhen called upon to confirm the titles made 
 by Georgia to any lands ^vliich might fall within the limits 
 of Florida, she respondexl as far as she had any power. She 
 confirmed all titles granted by Georgia, except where they 
 conflicted with the rights of citizens of Florida under acts 
 of the United States or the State. This exception amount- 
 ed to nothing in law. Our State cannot deprive a citizen 
 or foreignef of his vested rights. The exception, in point of 
 fact, is in favor of Georgia, virtually declaring that Florida 
 did not and does not recognize as legal any title given to 
 land (either by the State or General Government,) lying 
 North of the McXeil line, and at the same time recognizing 
 tlie titles granted by Georgia South of that or any other 
 line, so far as the State could recognize them. 
 
With this message, your liuiiurublu body will kavc sub 
 jaitted to your eousideratiou tlie reports of tlie Comptroller, 
 the Treasurer, the Land IJcgister and the Attorney Gene- 
 ral, and I ^vonld respectfully recommend the appointment 
 of Committees to investigate the condition of the several 
 departments, and especially that of the Executive and the 
 offices immediately connected therewith — the Adjutant -and 
 Inspector General's office and that of the Quartermaster 
 General. I desire, and in justice to myself as Executive of 
 the State urge upon the General Assembly, to ascertain and 
 report the true condition of alfuirs, and especially in refer- 
 ence to financial matters, that the administration of the 
 State Government, during the term of office for which the 
 present Executive has been elected and qualified, may de- 
 pend upon its merits or demerits for character in the future 
 history of our State aftairs. 
 
 The suggestions of this message have been limited to sul)- 
 jects which, in the j,udgment of the Executive, require action 
 by the General Assendjly in the present condition of our 
 State and national afiairs, without calling attention to such 
 other matters of less general importance, which, in more 
 settled times, might have engaged your deliberations. 
 
 In conclusion, permit me to state that I am ready and 
 anxious to co-operate with you- in every efibrt which your 
 Avisdom may suggest to sustain the noble cause in which 
 the people of the Confederate States of America are en- 
 gaged, and to render the name of Florida glorious in the 
 contest now bfeing waged between fi-eedom and tyranny. 
 " In God is our tkust," and humbly invoking the Divine 
 blessing upon your deliberations, and upon the brave and 
 generous people you represent, 
 
 I am, most respectfully, 
 
 Yoiu' lellow-citizen, 
 
 JOHN milto:n^ 
 
 4* 
 
I^OCUJMEDSrTS 
 
 .\CCOMP.\XYIXG THE GOYERXOR'S MESSAGE. 
 
 COMPTKOLLEB'S REPORT. 
 
 TuEAsrnv Department, CorPTnorj.KK's Offkk, > 
 TitUa/iasscey JVovember l, \SG]. \ 
 
 To liis Excellency Joiix IMiltox, 
 
 Governor of Florida : 
 
 Sir: — Appointed Comptroller by his Excellency Governor ]\r. 
 S. Perry, the Legislatnre failing to elect, I assnmed tlie position 
 and entered upon the duties appertaining to f>aid office, Deceni- 
 her 1 Gth. 1 8G0. 
 
 On an examination of the hooks, I discovered a great many 
 misettled ^accounts and some of long standing, and suits in many 
 instances never having been instituted against the Tax Collectors 
 and Sheriffs to force thcin to a settlement, I employed a compe- 
 tent accountant to draw off all unsettled accounts. The said ac- 
 countant accordingly drew oft' and procluced accounts aijainst 
 defaulting Tax Collectors and Sheriffs to the amount of One 
 Hundred and Seven Thousand Seven Hundred and Eighty- 
 five Dollars and Forty-six cents. 
 
 I immediately mailed to each defaulting Tax Collector and 
 Sheriff his account, enclosed witli a request. for an immediate 
 settlement. In some instances tliey have responded and made 
 remittances, and Avliere they Lave not, I liave instructed the 
 Solicitors of the several districts to institute suits against tliem 
 upon their bonds. This seems to hjive been neglected heretofore, 
 as there is no evidence in this office of any suits having been 
 commenced against officers in arrears. 
 
 During the making out of said accounts, tlie accountant noti- 
 fied me that there had been important omissions of entries in the 
 Day Book and Ledgers belonging to tlie office, and I thereupon 
 instructed him to go over the entire books and rectify omissjojis 
 from the beginning to the :^lst of October, 1861. 
 
bmc;.' Liio year 1848, tliorc liavo boon no entrk'S innde of tlio 
 ■warrants drawn niion iho Treasurer. The Treasurer's accomita 
 liad never been properly balanced. Tlioy Avei-c cliarGjed yyhh. the 
 receipts pr()])«.'r v.i\'i liKcwise witli receipts in relation to the In- 
 ternal Improvement, -School and Seminary Funds, and yet had 
 notbc?n credited "with the warrants draAvn upon them. 
 
 Tie prose"! T' easu!-or has One Million and Seventy-nine Thou- 
 sai d, T"wo Hundred and Fifty-nine Dollars and Sixty-three cents 
 charged to linn, but the credit side is blank — he never having 
 beeti credited for a single "warrant drawn upon liini. 
 
 Thelnternallmprovement Fund stands credited by the amount 
 of Fifty-seven Thousand Nine Hundred and Six Dollars and 
 Forty-three cents, when properly it should be Thirty Thousand 
 Dollars. 
 
 The School and Seminary Funds are credited by a balance of 
 . One Hundred and Forty Thousand Xine Hundred and Forty- 
 eight Dollars and Thirty-four cents, when properly the State has 
 settled with both by Bonds to the amount of Fifty-nine Thou- 
 sand Dollars. David S. Walker, the former Register, stands 
 credited vrith Forty-nine Thousand One. Hundred and Forty-six 
 Dollars and Xinety-tln-ee cents; and Hugh A. Corley, the pres- 
 ent Register, with Fifteen Thousand Xine Hundred and Eighty- 
 eight IJoUars and Ten cents. T. W. Brevaj-d, the former Comp- 
 troller, stands debited by balance to Fifteen Thousand Six Hun- 
 dred and Xincty-four Dollars and Fortj'-four cents in casli, when 
 none has been received. The Books shew that Two Hundred 
 and Forty-three Thousand Fonr Hundred and Seven Dollars ancl 
 Ninety-eight cents have been paid out. 
 
 ■ Such are some and only some of the many inconsistent and 
 erroneous entries, most of which have been expunged[, while 
 others have been rectified. 
 
 Since the year 1848, there have been no-accounts kept shewing 
 the expense for which the State has been liable. For instance, 
 there is no Executive, no Legislative, no Judicial, no Military, 
 and no Contingent, nor other necessary expense' accounts to be 
 found in said Book, from the year 1848 down to the year ending 
 November 1, 1860. 
 
 The revenue accounts. Fines, Auction and License Tax ac- 
 counts, have been kept in such a manner as to show that they 
 were but of little or no profit to the State. 
 
 Tv.'o debits arid one credit were made in most instances on 
 receipt of money into the Treasury ; for instance, the Treasurer 
 was debited, and the Tax Collector or SherilF credited, which 
 was right and proper, but at the same time the accounts on 
 which said moneys had been received, were also debited, which 
 made the debit side of the book twice that of the credit, which 
 
IS improper. The rovenuc accounts slioulJ receive no debit, 
 but for actual expenses of collecting, for overcharges, and for 
 Insolvencies allowed l)y County Commissioners. 
 
 The former Comptrollers have attempted to keep, not only 
 the books properly belonging to the State, l>ut have blended 
 tlierowith and endeavored also to keep the books of the Inter- 
 nal Improvement, School and Seminary Fmids, which was im- 
 proper, they being separate and entirely distinct organisations. 
 It is true, transactions may occur with any and all of them, but 
 only in so far as each is individually indebted to the State, or the 
 •State indebted to them, What the Trustees of the Internal Im- 
 provement Fund do, have notiiing to do Avith the Stale : they, 
 and likewise the Trustees of the School and Seminary Fund's, 
 are se]iarate and distinct organizations. When the Comptroller 
 is made Trustee for Scliool and Seminary Funds, and draws 
 liis Avarrant upon the Treasurer, tliese warrants should not be 
 mixed with the warrants he draws n|>on the State Treasurer. — 
 He should keep separate books having nothing to do with the 
 books pro])erly belonging to his office as Comptroller. The ac- 
 countant has accordingly expunged from the books of the Comp- 
 troller all the receipts and exjienditures properly belonging to 
 those funds. He has also gone over the entire books ofthis 
 office, has opened accounts for the several and various expendi- 
 tures, and has rectiiied the diilerent revenue accounts by ex- 
 punging entries wrongly j)0sted, and has balanced uj), for each 
 year separately, each of said se\eral diilerent revenue accounts, 
 showing thereby the actual i)rorit derived by the State from 
 them. 
 
 He has also made out a l)alanre sheet for each j'car, from 
 1846 to Xovember, 1S61, inclusive, showing the actual expenses 
 and income of the State, and the balances for and against the 
 State, and an aggregate of the entire cx})enditures of the gov- 
 ernment, and the, aggregate income from the various sources of 
 revenue. 
 
 The gross amount of receipts into the Treasury np to October 
 31st, 18(30, arc one million two hundred and eighty-five thousand 
 two hmidred and eighty-nine 91-100 dollars, and the gross 
 amount of warratits draAvn upon the Treasury are one million 
 one hundred and seventy-four thousand six hunditd and eighty 
 one 82^100 dollars, leaving a balance of one hundred and ten 
 tliousand six hundred and eighty 09-100 dollars; Avhereas the 
 Treasuver, in his report of October 31st, 1860, shows that he had 
 paid out four 43-100 dollars more than he received. This dis- 
 crepancy arises from the fact that the Treasurer pays out money, 
 of which the Com]itroller knows nothing, in the shape of interest 
 upon bonds- This will account for the discrepancy. I would 
 
rherofore Vccommc'iul to the Legislature to enact a law reqnirinu- 
 the Treasurer to pay out no money from the Ti'easury except upon 
 a warrant of the Com])troller, and that when he pays out upon 
 paid Avarrant that lie* be required to stamp "^w/V/" upon said 
 Avarrant, and return it into the oflice of the Comptroller, in order 
 to ascertain the exact amount at any time there may he in the 
 Treasury, and that the Com])trollcr and Treasurer l)e required to 
 compare accounts on the first day of eacli and every month 
 during the year. 
 
 I Avould also recommend that the Legislature take into consi- 
 deration the expenses incurred hy the State undcr'the head of 
 criminal prosecutions, a very large portion of which arises from 
 suits Irt'ought in Justices Courts for light and trivial offences, and 
 in almost "every case the offender is discharged, and if convicted, 
 receives some light punishment, by no means sufficient to deter 
 him from a repetition of the offence. It is immaterial whether 
 he is convicted or not, the State has to pay all the costs. 
 
 I would also call attention to the maintenance of Lunatics 
 sent from Florida to asylums in other States. There has been 
 paid alreadv for the year 1861, the sum of 81, 44/5 20-100, and 
 there is still due to the State of Georgia .$2,7.47 70-100, and to 
 South Carolina $443. 38-100. These billt^ should be paid at once, 
 :md a larger appropriation made for the ensuing year. 
 
 I would suggest that all nratters pertaining to the School and 
 Seminary Funds, such as collecting interest and investing the 
 same, together A^ith the custody of bonds, belonging to the two 
 Funds, be placed under the control of the Kegister, ^nd that he 
 he authorized to draw his warrants upon the Treasurer for all 
 expenditures accruing under these Funds. This would prevent 
 confusion in the accounts in this office, and supersede the neces- 
 sity of keeping a separate set of books. 
 
 Xo interest has been collected upon the Bonds owned by either 
 of the Funds for the year 18&1. 
 
 I have, as Trustee, invested Five Thousand Dollars for the 
 School Fund, and One Thousand Dollars for the Seminary Fund, in 
 State Bonds issued under an ordinance of the Convention. The 
 Bonds on hand now belonging to the School Fund amount to 
 $59,360 06-100, to Seminary Fund $8,633 94-100, ten thousand 
 of which are Florida liailroad Bonds, and Fifty-eight Thousand 
 are State of Florida Bonds — (see report for year 1800.) $57,492 
 45-1 00 in Bonds belonging to School and Seminary Funds were 
 turned over to Governor Perry by my jiredecessor, under Keso- 
 lution No. 4 of the last Legislature, for the jjurpose of purcha- 
 sing arms. 
 
 You will see by the table furnished, that there are several 
 Counties that have failed to report to this office their Tax returns 
 
lor the year 1861. The Couiilies of Santa Rosa and Cohun})ia 
 Lave made no returns for the years 1800 and ISGl. There should 
 be a \avr passed to the effect that Tax Assessors, faiUng to fur- 
 nish tlie Comptroller with their returns by the time prescribed 
 by law, shoiild pay such a fine as Avould insure a compliance on 
 their i)art. 
 
 I lierewith submit an abstract of the condition of the Finances 
 of the State for eacli year, separately, from the years 18-45 to 
 1861, inclusive, it being impossible to have my report printed iu 
 detail, either ia Tallahassee or Savannah iu time, on account of 
 the want of j'l'oper type, it being composed almost entirely of 
 figures embracing some seventy pages. - This must be my excuse 
 for not complying with the law and furnishing you with printed 
 copies. 
 
 I would respectfully suggest that a Committee be appointed 
 to examine the condition of the Books in this oflice. 
 Kesjjectfully, 
 
 R. C. WILLIA3IS,' Comptroller. 
 
 The receipts at the Treasury lor the year ending aist Octo- 
 ber, 1861, amount to . $115,315 90 
 To wit :— Revenue, 1855, $ 053 54 
 185G, 341 80 
 " 1859, 2,009 60 
 
 1860, 94,660 49 
 
 1861, 1,071 94 
 Auction Tax, 448 90 
 Fines, ■ 5,139 91 
 Licenses, 3,956 87 
 Contribution by F. H. Rutledge, 500 00 
 Public Lands, 432 35 
 Sale of Bonds, 6,000 00 
 
 Sale of Books, 4 50— $115,315 90 
 
 The Warrants issued amount to $332,943 60 
 To wit : — Judicial Department — 
 
 On account of Salaries, $24,500 00 
 
 Contingent expenses of Supreme Court, 2,532 64—$ 27,033 64 
 Executive Department — 
 
 0»account of Salaries, $ 5,100 00 
 
 Criminal Prosecutions, 26,788 35 
 
 Jurors and Witnesses, 27,642 04 
 
 Contingent State Expenses, 10,236 28 
 
 Post ]\Iortem Examinations, 876 70 
 
 Repairs on Capitol, 966 91 
 
 Maintenance of Limatics, 1,445 20 
 
 Presidential Electors, 90 60 
 
 Legislative Expenses, 26,423 34 
 
 Convention, 22,792 20 
 
 Relief Account, 2,883 43 
 
Public Laml, d.TOO 95 
 
 Florida YoUuueer.s L. S. luai;'.u liujiil- 
 
 ities, 108,524 83 
 
 Scrip, 79 98 
 
 Treasury Note Expenses, ToG 50 
 
 Equipmciat of Yoluiitcers, 6,703 C5— $332,942 60 
 
 Scliool and Seminary Fund. — The follo-w'ing arc the Re- 
 ceipts for the year ending 31st October, 1861 : 
 
 On account School Fund, $7,629 67 
 
 " " Seminarv Fund, 2,675 80 
 
 " " Interest 'School Fund, 868 00—$ 11,173 47 
 
 "Warrants drawn for the same period are as follows : 
 
 Seminary Fund, Reirister's SaUuy, $ 700 00 
 
 School " " " 700 00 
 
 East Florida Seminarv, ' 2,043 00 
 
 AVest Florida Seminary, 2,043 00 
 
 Interest School Fund, pay of teachers, 3,759.60 
 School Fund to Gov. lliL S. Perry, by Treas- 
 urer, 13,000 00 
 School and Semmarv Bonds turned over 
 
 to Governor, ' 57,493 47 
 
 School Fund, Relief of Walton County, 485 70 
 " " new mode of Investment in 
 State Bonds, 5,000 GO 
 
 Scminaiy Fund, new mode of Investment 
 
 in State Bonds, 1,000 00 
 
 School Fund Expense?, 16 63—$ 85,338 35 
 
 School Fund Bonds on Hand — 
 
 44 State of Florida, $1000, 7 percent, $44,000 00 
 
 10 " " " 500, 8 " " 5,000 00 
 
 Part of one Bond, 7 " " 8(50 00 
 
 u I. u u 7 « u 500 06 
 
 9 Florida RaU Road, $1,000, 7 per cent,, 9,000 00—$ 59,366 06 
 Seminary Fund Bonds on Hand — 
 
 6 State of Florida Bonds, gl,0C0, 7 per ct., $6,000 00 
 
 3 " " " " $500, 8 " " 1,000 00 
 
 1 Florida Rail Road, $1,000, 7 " " 1,000 00 
 
 Part of one Bond, 7 per cent., 140 00 
 
 " " " " 7 " « 493 94—$ 8,633 94- 
 
Report oiEeveniie Returned 1861. 
 
 COUNTIES. 
 
 AlacliUii, no return 
 
 Brcviird 
 
 Baker 
 
 Clay 
 
 CohiMihia, no return for 
 
 1800 and 01 
 
 Callioun 
 
 Duval, no return 
 
 Dade, no return 
 
 Eseanihia, no return 
 
 Franklin 
 
 Gailsdcn, no return 
 
 Hamilton 
 
 Ilillslioro' 
 
 Hernando 
 
 Ilohnes 
 
 Jertcrson 
 
 Jackson 
 
 Leon 
 
 •Levy 
 
 S;nii.n4 
 
 .)!)0.(51 
 •JT^.bl 
 
 1,0-23.02 l: 
 
 2,983.74 
 
 8,1S0.'3'2 
 1,4:?7.2.-) 
 2,3U.<)!) 
 410.47 
 0,(108.4!) 
 0,OOS.:{-1 
 l.->,!)41.4': 
 1,314.94 
 
 Liberty I 770.27 
 
 Lafavetle, no return ! 
 
 Madison i 6,771.43 
 
 .Manatee, 1800 \ 790.99 
 
 Manatee. 18(il j 789.54 
 
 Marion, no return | 
 
 Naswiu 2,200.04 
 
 New River I 1,209.S1 
 
 Orange 747..')."i 
 
 Putnam 1,201.30 
 
 Polk, no return 
 
 St .Tf)hns I 1,339.93 
 
 Suwannee : 647.53 
 
 Santa Kosa, no return for' 
 
 1800 and 1861 ' 
 
 Tavlor ' 592.20 
 
 Vo'lusia I 852.25 
 
 Washington i 1,184.78 
 
 Wakulla i 2,14().50 
 
 Walton I 930.99 
 
 ABSTRACT 
 
 Of Rereipta and Expoidltures as show7i hi/ the, Boohs of the 
 Coinptrollei\ from the year 1845 to Z\st October, 1861, inclu- 
 sive. 
 
 For the first fiscal year of the goveninient, encliiii::; Octoher 31st, 
 1840, the amount of receijits at the Treasury were §28.498.44, 
 and th« amount of warrants issued §50,000.55 ; the gross amount 
 of revenue §35,108.00, and gross amount of ex}»enditure §50,- 
 314.24 — leavujg a halance agamst tlie State of §21,200.24. 
 
 For tlie year ending October 31st, 1847, tlie receipts were 
 §45,357.00, and warrants issued §52,787.40 ; the gross amount 
 of revenue §71,809.97, and expenditures §54,584.21 — leaving a 
 halance against tlie State of §3,980.48. 
 
 For the year endhig Oct oher 31st, 1848, the recei])ts were 
 §50,832.72, and warrants issued §48,714.21 ; gross amount of 
 revenue §90,258.50, gross amount of ex])en<liture §54,775.10 — 
 leaving a balance in favor of the State ot §31,502.93. 
 
 For the year ending October 31, 1849, the receipts were §58,- 
 051.1 1, and warrants issued §55,807.79 ; gross amount of revenue 
 5* 
 
^55,110.28, gross ninouiit of expenditure $60,368.50— k-aviiig a 
 balance in flivor of the State of 120,244.71, 
 
 For the year ending October 31st, 1850, tlie receipts -were 
 §46,070.84, and Avarrants issued $38,569.33 ; gross amount of 
 revenue 858,148.86, gross amount of expenditures $40,331.36 — ■ 
 leaving a balance in favor of the State of $38,062.21. 
 
 For the year ending October 31st, 1851, tlie receipts were 
 $!S4,147.25, and warrants issued -$;60,078.34 ; gross amount of 
 revenue 166,296.49, gross amount of exi)en<bture 870,591.11 — 
 leaving a balance in favor of tlie State of $33,767.59. 
 
 For tlie year ending October 31st, 1852, the receipts were 
 $60,619.63, and warrants issued 856,749.87 ; gross amount of 
 revenue 858,791.06, gross amount of expenditure 157,212.89 — ' 
 leaving a balance in favor of the State of 835,345.76. 
 
 P"'or the year ending October 31st, 1853, the receipts were 
 895,127.01, and warrants issued 8107,955.35 ; gross amoimt of 
 revenue 804,685.84, gross auiount of expenditure 8108,213.36 — 
 leaving a balance against the State of 88,181.76. 
 
 For the year ending October 31st, 1854, the receipts were 
 $62,801.51, and warrants issued 853,417.13 ; gross amount of 
 revenue 871,211.71, and gross amount of expenditure 854,115.- 
 42 — leaving a balance in favor of the State ot 88,914.53. 
 
 For the year endhig October 31st, 1855, the receipts were 
 $80,840.62, and warrants issued 885,365.19; gross amount of 
 revenue 868,025.34, gross amount of expenditure $83,185.79 — 
 leaving a balance against the State of 86,245.92. 
 
 For the year ending October 31st, 1856, the receipts were 
 $92,021.98, and the wiii-rants issued 870,430,01 ; gross amount 
 of revenue 8120,823.32, gross amoimt of expenditure $70,693.- 
 21 — leaving a balance in favor of the State of 879,228.10. 
 
 For the year endhig October 31st, 1857, the receipts were 
 $206,817.13, and warrants issued $168,515.12 ; gross amount of 
 revenue $93,631.79, gross amount of expenditure $90,978.76 — 
 leaving a balance in fxvor of the State of $81,881.13. 
 
 For the year endhig October 31st, 1858, the receipts were 
 $91,578.43, and warrants issued 868,772.33 ; gross amount of 
 revenue $107,152.55, gross amount of expenditure 860,991.61 — 
 leaving a balance in favor of the State of 8128,042.07. 
 
 For the year ending October 31st, 1859, the receipts were 
 $106,021.80, and warrants issued $106,879.12; gross amount 
 of revenue $112,000.29, gross amount of expenditure $101,315.- 
 60 — leaving a balance in favor of the State of $138,792.86. 
 
 For the year ending October 31st, 1860, the receipts were 
 $115,894.84, and M-arrantH issued $117,808.85 ; gross amount of 
 revenue 892,302.05, gross amount of expenditure $113,097.57 
 — leaving a balance in favor of the State of $118,047.34. 
 
For tho yo.ir cnrlino; Oclohor Hist, 18G1, the rocoipls woro 
 '^n5,4l0.."')l, jind wnrranls issued ^;5;52, 042. 60 ; gross nmount of 
 rovcime 5i!l U),4G0.42, gross nmount of expenditure 1332,404.25 
 — leaving a balance against tlie State of ^07,396.49. 
 
 Tlie gross amount of revenue returned from October 1845 to 
 1861, inehisive, is $1,282,432.48, and tlie gross amount of ex])en- 
 diture ^1,379,828.97. The gross amount of receipts at the 
 Treasury $1,400,706.42, and gross amount of warrants issued 
 $1,507,624.42. 
 
 The outstanding liabilities of the State are - - $256,885.88 
 And the amount due the State is 159,489.39 
 
 Leaving a balance against the State of - - - - $97,396.49 
 The sum total of expenditures from 1845 to October 31st, 1861, 
 
 amounts to - - - $1,379,828.97 
 
 To wit :—E.vecutive Dejmrtment $ 84,484 73 
 
 Legislative 240,80!) 70 
 
 Judicial 254,(1(51 00 
 
 Criminal Prosecutions 200.067 43 
 
 Jurors and Witnesses li)5,2()0 21 
 
 Court Contingent 30,()39 63 
 
 Indian hostilities, 168,524 83 
 
 State Convention 22,793 30 
 
 ContingeiU and other niiuor 
 
 expenses 175,885 56 
 
 Equipment of Volunteers 6,703 65— $1,379,828 97 
 
 The total amount of Kevemie from all sources, from 1845 
 
 to October 31st, 1861, is $1,283,433 48 
 
 To wit :— Revenue $1,126,997 31 
 
 Fines 58,917 41 
 
 Auction Tax 25,(;07 44 
 
 License 70,410 33 
 
 Donation 500 00— $1,283,432 48 
 
lu 
 
 TKEASUREKS KEPORT. 
 
 Tkeasurv DI•:]•ART^rEXT, Trkasiky Offick, \ 
 Tallahassee^ Nov. 13, 1861. J 
 
 Ills Excellency Joiix ]\Iiktox, 
 
 Governoy of Florida, : 
 
 Siu : Ao-reealjle to the statute requiring exliibits to be made 
 from this office to tlie (Tenci'al Assembly, T res]»ectful]y enclose 
 reports of tlie transactions for account of tlio State and for the 
 >Scl)ool and Seminary Funds for tlie period of Nov. 1, 1860, to 
 October 31, 1S61. 
 
 Under the several acts and ordinances authorizing' funds to be 
 ])laced at the discretion of the Executive, the following have 
 been delivered to Gov. Perry : 
 From School Fund — 
 
 Viro-inia and N. Carolina State Bonds. .|41 ,500 
 
 Cash 13,000 — 154,500 
 
 From Seminary Fund — 
 
 Virginia, N, Carolina and Georgia State Bonds 1-18,500 
 From Sinkiny Fund of State Bonds^ Act. 11, Ch. 785 — 
 Tennessee and California State JJonds. . .$10,000 
 Cash 5,000—115,000 
 
 Also fifty thousand dollars of the Bonds of this State issued 
 mider Convention Ordinance 34. 
 
 In the adjustment by the late Governor of some indebtedness 
 to Institutions in another State, this Department is under ac- 
 cejrtances to become due in a short time. Enclosed is a co})y of 
 liis authority, Avith a plan to provide for these drafts, which, to 
 be executed, will rccpiire some action to i)lace an amount of the 
 bonds and fund subject to the oT)ject suggested. 
 
 The a])propriations for Jurors and VVitnesses and Criminal 
 Prosecutions have l)een dis])ursed, and I res])ectfully ai)i>ly ibr 
 live thousand dollars for each account, until the General A])])ro- 
 priation l)ill. 
 
 The sum of five thousand .ive hundre<l dollars Avas a])pro))ri- 
 ated by the last ^Vssembly for ]>rinting and ])ublishing. The 
 warrants are thirty-six hundred 27-100 dollars for Dyke & Car- 
 lisle, and thirty-five hundred and forty-nine 10-100 dollars for 
 E. A. Hart — leaving balaiu-e of sixteen hundre<l and forty nine 
 ;li!l(M) (lollni's l(» be ;i]i|»r<)])i'iatcd. 
 
n 
 
 There lias been information, from a hiofh official source, filed 
 in this oflice, that fraud lias been perpetrated in claims audited 
 under Act No. 83, Cliajiter 1 1 75. 
 
 Very l\esi)eetfu]Iv, 
 
 C. Il/AUSTIX, Treasurer. 
 
 ( COPY. ) 
 
 E-XECiTivK Department, |^ 
 
 Tallahassee^ Oct. 5, 1861. \ 
 To Charles IT. ArsTix, Esq., 
 
 Treasurer of the State of Florida : 
 Sir : — You are hereby authorized and directed to pay to the 
 Banks of Charleston, the Peoples Bank, tlie Bank of Xewberry 
 and the ^Merchants and Planters Bank of Savannah, fifty per 
 oent of the amount.'; due l)y the State of Florida to said Banks ; 
 which ])ayments you will make out of the anu)uiit of money to 
 be received by you, as Treasurer, from the Secretary of Treasr- 
 i-y of the Confederate States under the act of Congress approved 
 tiie ;Ust day of Auuust, 18(31, entitled an act "To reimburse the 
 iState of Florida,'' and in order that the balance of the debt due 
 by the State of Florida to said several Banks may be so arrauijed 
 as to relieve the State froui embarrassment, and at the same 
 time to give to said Banks ample security for the balance of the 
 debt due to them, I request you to propose to said Bauks to ac- 
 cejtt the Ikuids of the State issued under the ordinance of the 
 Convention, and if said Banks consent to receive said Bonds in 
 jtayment of the balance due them, after you have made the pay- 
 ments aforesaid, you will proceed to settle such debts iu the 
 manner herein directed. 
 
 Verv resjiectfullv, 
 [Signed] ' Af. S. i'FRRY, 
 
 Governor of FlarkJa, 
 
12 
 
 Tlte Treasurer in Account vnth the IState of Florida. 
 
 18G1. DR. 
 
 Nov. 1 — To amount received on accoimt revenue 1855, 
 
 " 1856, 
 
 " " " " " 18.-)9, 
 
 " ISGO, 
 
 " » " " " 18U1, 
 
 " " " " fines, 
 
 " " " " licenses, 
 
 " " " " auction tax, 
 
 " " " lUKler Convention ordinance No. 
 
 33, relative to public lands, 
 
 " amount received from voluntary contribution, 
 
 " " invested by Governor and Comptroller in 
 the State stocks issued under Couventiou ordinance 
 No. 34: From School Fund, $5,000 
 
 From Seminary Fund, 1,000 
 
 6,000 00 
 
 " amount from Secretary of State from sale of books, (5 00 
 
 " "■ " issue of treasury notes, 18,950 00 
 
 |G53 54 
 
 341 80 
 
 2,099 GO 
 
 94,GG6 49 
 
 1,071 94 
 
 5,139 91 
 
 3,956 88 
 
 448 90 
 
 1,249 03 
 
 500 00 
 
 $135,084 09 
 
 18G1. CR. 
 
 Nov. 1— By balance last report, Nov. 1, 18G0, $4 43 
 
 " amomit paid former emi^loyees of U. S., under Con- 
 vention ordinance 33, relative to public lands, 
 " amount paid former U. S. Surveyors, 
 " " " for eciuipment of troojis, 
 
 " " " for treasury certificates, 
 
 " " " under special acts, 
 
 " " " for General Conventions, 
 
 " " " for Presidential election, 
 
 " " " for tenth General Assembly, 
 
 " " " for public property and repairs of Ca]"»i- 
 
 tol, 
 " " " for post mortem examinations, 
 
 " " " maintenance of lunatics, 
 
 " " " Contingent Fund, 
 
 " " " Supreme Court conting't expenses, 
 
 " " " criminal prosecutions and contin- 
 
 gent expenses Cii'cuit Courts, 
 " " " for jurors and State witnesses, 
 
 " " " JNIilitary Department, 
 
 " " Judicial 
 
 " " " Executive " 
 
 " " " hiterest on State debt, 
 
 " balance, 
 
 $135,084 09 
 
 1,389 93 
 
 400 00 
 
 3,334 55 
 
 198 25 
 
 1,930 70 
 
 14,403 74 
 
 90 GO 
 
 26,894 55 
 
 864 23 
 
 551 00 
 
 257 98 
 
 6,971 55 
 
 971 46 
 
 33,937 63 
 
 37,234 31 
 
 75 00 
 
 11,916 66 
 
 4,050 00 
 
 9,601 20 
 
 11 87 
 
13 
 
 The Treasurer in account tcith the School JPand: 
 
 18G0. DR. 
 
 Nov. 1— To balance per report of this date, $1:3,122 04 
 
 2 — " aiiioimt received from II. A. Corkv, Resrister, 8!*2 69 
 
 Dec. 3— " " " '^ a " - u 1 173 r^Q 
 
 1.164 84 
 
 " city of Tallahassee on loan, 2oG 00 
 " H. A. Corley, Register, 2,(535 66 
 
 7!).5 65 
 " " " 2.'59 34 
 
 on interest account^ viz : 
 From Putnam county, on loan, 340 00 
 
 From city of Tallahassee, on loan, 528 00 
 
 1861, 
 
 
 Feb. 7— " 
 
 
 Mar. 4 — " 
 
 
 Apr 23— " 
 
 
 May 13— " 
 
 
 Auij. 1 — " 
 
 
 Oct 1— 
 
 (1 
 
 
 868 00 
 
 $21,619 71 
 
 To balance of cash on hand, $371 86 
 
 Other assets, viz : 
 
 Bond of city of Tallahassee, s:],300 00 
 
 " Gadsden county, (balance,) 2,071 37 
 
 5,371 37 
 
 5,743 23 
 Note. — D(!livered to Gov. Perry, under resolution No. 4 of 
 the General Assemblv — 
 
 Virginia and North Carolina State stocks, $41,500 00 
 
 1860. CR. 
 
 Dec. 1 — By paid Warrant 927 for 31. S. Perrj', Governor, (reso- 
 lution No. 4, I860,) $13,000 00 
 1861. 
 Feb. 12— By paid Warrant 985 for H. A. Corlev, Register, 
 
 276 for J. McDougafl, 
 Apr. 6— " " 496 for Dyke & Carlisle, 
 
 May 13— " " 474 for H. A. Corley, Register, 
 
 u (i J 203 " " 
 
 " 1^593 for J. A. Vau-hn, 
 Ang. 8— " " 1.5 17 for H. A. Corley, Register, 
 
 OcU 3— " " 1,752 for R. C. Williams, Comptroller, 
 
 for investment, act 26, chap. 338, 
 By amount intercut money disbursed to School Teach- 
 
 ei-s, on warrants, 
 " balance, 
 
 175 
 
 00 
 
 11 
 
 63 
 
 5 
 
 00 
 
 264 00 
 
 175 
 
 00 
 
 46 
 
 50 
 
 290 90 
 
 175 
 
 00 
 
 5,000 00 
 
 1,929 
 
 82 
 
 361 
 
 86 
 
 $21,619 
 
 71 
 
14 
 
 Tlui Treasurer in account icith the ISeniiiuirij Fuiul 
 
 1§G0. DR. 
 
 Nov. 1 — To balance per report tliis date, 
 
 2 — To amount received from H. A. Corley, RcciHlcr, 
 Dec. 3— " " " " 
 
 balance, 
 
 180 
 Feb. 
 Mar. 
 
 1, 
 
 4— 
 
 Aug. 
 Oct. 
 
 1— 
 1— 
 
 slcr, 
 
 $488 GG 
 53 9^ 
 23 43 
 
 
 1,774 73 
 44(5 83 
 227 45 
 149 47 
 147 94 
 
 
 $3,312 00 
 
 1,000 00 
 (W6 57 
 
 
 Assets: Duval county bond. 
 Land notes, 
 
 $1,UUG 5G 
 Note. — Delivered to Gov. Pcrrj-, under resolution No. 4 of 
 General Assembly — 
 
 Virginia, North Carolina and Georgia State bonds, $48,500 00 
 
 1861, CR. 
 
 Feb. 12— To paid Warrant 58f) for H. A. Corlev, Register, 
 
 " 277 for J. jMcDousyall, 
 
 ]\rar. 20— " " " 542 for H. A. Corley, Register, 
 
 1,204 
 Aug. 8— " " " 1.545 " " 
 
 Oct. 3— " " " 1,753 for R. C. Williams, Comptrol'r, 
 
 act 27, chap. 338, (for investment,) 
 To paid Warrant 1,720 for H. A. Corley, Register, 
 
 706 for W. T. Harrison for East 
 Florida Seminary, 
 
 To paid Warrant 44 for G. M. T. Brinson for West 
 Florida Seminary, 
 To paid Warrant 3 for J. L. Demilly for West Florida 
 Seminary, 
 
 1861. 
 Nov. 1— By balance. 147 94 
 
 175 00 
 
 8 00 
 
 175 00 
 
 39 00 
 
 175 OO 
 
 1,000 00 
 175 00 
 
 745 00 
 
 75 00 
 
 745 00 
 
 $3,312 00 
 
 . . 
 
15 
 
 A Summary of the Jieceipts and D'lshurseinenfs at the Treas- 
 ury from the first day of Aovember, 1860, to the 3lst of Octo- 
 ber, 1861. 
 
 RECEIPTS. 
 
 On account of State of Florida from revenue 
 
 sources, $110, 134 09 
 
 From treasury notes, 18,950 00 
 
 $135,084 00 
 
 On account of School Fund, 21,G19 71 
 
 " Seminary Fund, 3,164 06 
 
 §159,867 86 
 Balance Seminary Fund, 147 94 
 
 $160,015 80 
 
 DISBURSEMENTS. 
 
 On accoimt of State of Florida, $135,072 23 
 
 " School Fund, 21,247 85 
 
 Seminary Fimd, 3,312 00 
 
 $159,632 07 
 Balance State, 11 87 
 
 School Fund, 371 86 
 
 • 383 73 
 
 $160,015 80 
 
 6* 
 
IC 
 
 KEGISTEK'S KEPORT. 
 
 State Registek's Office, ) 
 N'ovemher 1st, 1S61. \ 
 To His Excdlencij Joiix Miltox, 
 
 Giovernor of Florida : 
 SiK : As Register of Public Lands, I have tlie honor to submit 
 to your Excellency the following report : 
 
 SEMINARY FUND. 
 
 From October 31, 18G0, to November 1, 1861, I have sold of 
 the lands belonging to this fund, 361 52-100 acres, at an average 
 price of $1.82 per acre, producing in cash §195.54, and in 
 bonds ?5521.85. 
 
 The receipts on account of this fund during the year werfe 
 ^2,684. 73. 
 
 SCHOOL FUXD. 
 
 From October 31, 1860, to November 1, 1861, I have sold of 
 the lands belonging to this fund, 2,604 34-100 acres, of which 
 164 acres Avere sold at |2 per acre, and the remainder at $1.25 
 per acre. 
 
 The receipts on account of this fund during the year were $8,- 
 135.34, of which $14.40 were received from the sale of wrecked 
 and derelict property in Manatee county. 
 
 COMMON SCHOOLS. 
 
 I have received no report from the Comptroller shewing that 
 any interest has been received this year uj)on the Common 
 School Fund, and consequently no apportionment of such inter- 
 est has been made. 
 
 Respectfully, 
 
 HUGH A. CORLEY, Register; 
 
ATTORNEY OENEKAL'S REPORT. 
 
 Office of the Attorney Gexeral, ) 
 Tallahassee, Xov. 11, 1861. )' 
 To His Excellency John Milton, Governor of Florida : 
 
 Sir: — It is the duty of the Attorney General, untler tlie law, fo 
 ,m<akc a written report to the Governor five days before the first dav 
 of everj'' session of the General x\sscmbly, as to tlie effect and opera- 
 tion of the acts of the last previous session, the decisions of the 
 Courts thereon, with such suggestions as to him may seem bcnel5cial 
 to the public interests. 
 
 The extraordinary events that have transpired in the history of 
 the country since the beginning of the last sest^ion of the General 
 Assembly, the calling of a Convention of the People, the various 
 ordinances of that Convention, the revision and amendment of the 
 Constitution of the State, the resumption of our State sovereigntv 
 and the formation of a new Confederacy, have, with the numerous 
 acts of the last session, created an unprecedented condition of pub- 
 lic law, the eti'ect and operation of which, at least as to policy, it is' 
 very difficult as yet to determine, especially in the present state of 
 affairs. 
 
 I dcem^it of the first importance that the Legislature should im- 
 mediately provide for a thorough and complete digest and revision 
 of our public law. This is demanded by every interest of the State, 
 public and private. The laws of Florida are scattered through 
 various books and pamphlets, difficult to. be obtained by the people 
 and more diffiinlt to be compared and understood, thereby increas- 
 ing greatly the labors and perplexities af public officers and render- 
 ing it practically impossible, iu many instances, that citizens should 
 know the law. This is a state of things upon which it is unneces- 
 sary to comment. I know of no way, even under the present cir- 
 cumstances, in which the same amount can be so well expended for 
 every interest of the State, as in making provision for a digest of 
 our laws. It is to be desireil that the (Tcneral Assembly will allow 
 no cause whatever to dt^ter it from making provision fur a work so 
 important. 
 
 A very palpai)le defect exists in the law relative to t;i.\ation and 
 the elective franchise, arising from an amendment to the VI Article 
 of the Constitution, requiring as a qualification of every elector that 
 he ''shall have pi.id all taxes due by lliin at least five days before 
 the <lay of election." In constrning this provision of the (-onstitu- 
 tion, I have been necessarily '•ompelled to decide that the taxc-s 
 
18 
 
 were "(liK;" wlitni the Tax-Collector liad tbe legal right to demand 
 iiad receive tlicni, which was, according to law, when his books of 
 assessment should hnw been approved by the Board of County 
 Comniissiomers and a copy of the same delivered to him for the 
 purposes of collection. AVhether or not it was the intention of the 
 framors of the Constitution that this provision should be so con- 
 strued with existing laws as to make it applicable to elections occur- 
 ring in the samo year that said taxes were assessed and became due, 
 or to defer its practical operation for one or more ycfirs, cannot bo 
 ascertained. The construction which I liavc put upon the law and 
 Constitution in this respect is, for various reasons, the only conclu- 
 sion to which I can come. It will be perceived, that without some 
 further legislation on this subject, much uncertainty, injustice and 
 confusion must necessarily result in all elections throughout the 
 State. I do not propose to discuss the policj' of this constitutional 
 provision, but T would suggest that the Legislature do fix some 
 specified time when taxes shall be due, or devise some other means 
 by which the operations of this provision of the Constitution may 
 be modified and rendered more certain and reasonable than at pre- 
 sent. 
 
 There are some further defects in our fiscal laws which have come 
 under my observation, calling for remedial legislation, among which 
 I may mention the want of some authorized process by which Tax- 
 CoUectors who are in default, and the sufiiciency of whose sureties 
 is questionable, may be arrested in tiic further collection of taxes 
 Tintil they have made good their default and given such further 
 security as may be deemed necessary for the interests of the State. 
 1 do not think it justice or policy, that, upon the mere caprice of 
 one of the sureties of a Tax-Colleetor, the collection of the revenue 
 should be stayed or the Tax-Collector himself put to unconscionable 
 trouble in the procurement of new sureties; but there are cases 
 in which a provision of the law, such as the one proposed, would 
 subserve the purposes of justice and policy. 
 
 The militia laws of the State, as amended by the General Assem- 
 bly at its last session, together with the ordinances of the Conven- 
 tion on the same subject, present some inconsistencies and conflicts 
 Avhich have been especially troublesome in the present condition of 
 public afi"airs. Vv'ithout entering into a detail or discussion of the 
 various matters connected with this important subject, Avhich would 
 be impossible in a report of this character, I would suggest that the 
 present condition of the militia law is such as to render it very dilfi- 
 cult and, in many cases, impossible, to give them an intelligible and 
 consistent construction, and that they do therefore demand a careful 
 Revision and consolidation. *Thc importance of this matter will be 
 dulv appreciated at the present time without further suggestion 
 iioin me. The pcrnliar condition of [)ublic atFairs and the preva- 
 
10 
 
 lence of war have developed many imperfections in our militia sa-s- 
 tem Avliich manj' years of peace Avould not have discovered, and this 
 is the most propitious time for thei' amendment. I would suggest, 
 that unless some amendment is made to the law looking to a more 
 permanent status as to individuals, as between the ordinary militia 
 and volunteer companies, that the regular militia organization of the 
 State must torever remain in confusion and imperfection. The de- 
 fects of the present law, together witli public indiffcicnce, must 
 keep the beat companies constantly depressed and imperfect. 
 
 The expenses of criminal prosecutions and Coroners' inquests 
 liave come under my official observation, but it seems to me that 
 the full exposition of tlie extent and nature of these expenditures 
 properly belongs to another department of the Government. The 
 ■only remed}'- of which T can conceive for this great drain upon the 
 public treasury is, either to require a prosecutor responsible for 
 costs in all criminal cases below the grade of felony, or to require 
 the counties respectively to pay the costs of criminal proceedings 
 within their limits, at least to a certain extent. It appears that 
 various fees anil costs are now paid by the State in prosecutions of 
 the most frivilous and unnecessary character. Some remedy is 
 surely necessary for this condition of things. 
 
 The General Assenibly, at its last session, passed "An act to pro- 
 vide for the payment of the Florida Volunteers and others who have 
 not been paid for services actually rendered the State of Florida in 
 the last war with the Seminole Indians." The terms of the law 
 being explicit anrl inevitable, as the least examination will show, 
 warrants have been issued by the Comptroller for a large amount 
 upon the treasury for the payment of these claims. In ever}^ in- 
 stance, I believe, the strictest letter of the law as to evidence has 
 been required and complied with, and yet the amount of these 
 claims has so far exceeded what it was to be reasonably expected 
 they would, that^ together with other circumstances, it has induced 
 the belief that frauds were being practiced upon the State. I would 
 suggest a modification or entire repeal of this law, which was doubt- 
 less eminently proper and just in its intention, but which has proba- 
 bly been made to subserve dishonest purposes. At least, a full dis- 
 cretion should be vested in the Comptroller as to the further audit- 
 ing of these claims. And I take occasion further to suggest, as the 
 residt of experience, that it is very impolitic to pass laws which de- 
 prive the CouTiptroller of that exercise of discretion in the auditi'.ig 
 ■of claims, which is the surest safeguard of the treasury. 
 
 The publication of the laws, together with the time of commence- 
 ment of their operation, is a subject that deserves legislative atten- 
 tion. Laws which are of force and etfect/rora the time their jjassage 
 are not published for weeks or months afterwards. This is, in som;^ 
 cuses, the result of necessity. The preparation of the laws lor pub- 
 
20 
 
 ilcatioii., the accnrafy ticccssary to be observctl and tljc time reqnirt'i;i 
 for printing, render it impossible to pnbli.sli tlic l;nvs for some time 
 after their passage in regnlar form. In the mean time, the people 
 must remain ignorant of the laws, and even the Jndiciary and other 
 public oflicers cannot in all cases have access to their. Tlie only 
 remedy for this is the passage of some general act defining the time 
 when all acts passed by the Legislature, in which it is not otherwise 
 expressly provided, shall take effect, and fixing such time as will 
 allow of the publication and distribution of the laws before they 
 become of force. If this be not deemod expedient, justice and policy 
 I'cquire that some provision be made for the publication of each 
 ]ci\y, of a public character, immediately after its passage. 
 
 These, are the most important suggestions relative to the opera 
 tion of the laws of the last session of the General x\ssembly which I 
 deem it proper to make. The details of each particular subject 
 cannot be given in this report without making it entirely too prolix. 
 It is honed that sufficient has been said to direct attention to th 
 matters suggested. 
 
 There have been no decisions of the Courts, of which I am aware' 
 relative to the acts passed at the last session of the General Assem- 
 bly. 
 
 \'crv respectfnllv, 
 
 J. B. GALBRAl'llL 
 
•2 3 
 
 Correspondence on the sutject of the Boundary. 
 
 Executive Department, Georgia, ) 
 Atlanta^ October 5, 1«G1. f 
 Sir : I liaA'C the lionor to ti'ansrait herewith the copy of a 
 Resolution passed by the Legislature of this State at its last 
 session, to wljicli I beg leave to call your attention, and to ask 
 if it will be agi'eeablc to you that negotiations shall be oi)ened 
 between Florida and (Georgia for a re-survey of the disputed line 
 between the two States, as contemplated in the Resolution. 
 Most resijectfully, 
 
 Your obedient servant, 
 
 JOSEPH E. BROWN. 
 To His Excellleney the Governor of Florida, 
 
 Tallahassee. 
 
 (copy.) 
 
 .Resolved by the General Assembly of Georgia^ That the Gov- 
 ernor of Georgia be directed to re-open negotiations Avith the 
 authorities of the State of Florida, in regard to tlie boundaiy 
 line between the two States, and to urge the adjustment of the 
 disputed line so as to protect the rights of citizenship of the 
 ])eople residing near the line, who have been recognized by the 
 Laws and Constitution of this State as being citizens of Georgia, 
 and so as also to protect the titles of citizens to the lands which 
 tliey hold under grants issued by this State ; and to have, if 
 practicable, the boundary iixed, so as to retain and keep the 
 fractional lots of land sold by Georgia within the jurisdiction of 
 this State. 
 
 Assented to December 14, 1860. 
 
 Executive Department, ) 
 Tallahassee^ October IG, 1861. j 
 To His Excdlency Joseph E. Brown, 
 
 Governor of Georgia : 
 Sir: I have received your connnunication of the 5th inst., en- 
 closing a copy of the Resolution adopted by the General As- 
 
Bembly of Georgia relative to tlie late disinited Iboimdary line 
 between the States of Georgia and Florida. Upon tlie meeting 
 of the General Assembly of Florida, I Avill call the attention of 
 that honorable body to the matters referred to in that Resolu- 
 tion. 
 
 Very Respectfully, Sir, 
 
 JOHN MILTOK 
 
penmalipe* 
 
 pH 8.5