USA > Mississippi > Mississippi : comprising sketches of towns, events, institutions, and persons, arranged in cyclopedic form Vol. I > Part 73
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Of the period of ten years, 1890 to 1900, it may be noted at the outset that the main conditions were a land appraisement for tax- ation of $116,000,000 at first, but most of the time of only $113,- 500,000, and a valuation of personal property at less than $50,000,- 000. The period began with a State tax rate of 4 mills ($4 on the $1,000), and was increased to 5 mills in 1893 and to 612 mills in 1897, on the above valuation. In 1893-96 there was a period of general and extreme financial and industrial depression.
At the beginning of Stone's administration (1890), Treasurer Evans received $276,835 from the outgoing treasurer, leaving $315,612 unacounted for, of which $82,600 was ultimately recov- ered. The receipts of 1890 were $1.241,620; disbursements, $1,195,271, balance in treasury January 1, 1891, $323,185. Among the expenditures were $53,700 for the Constitutional convention, and $135,000 for the return of the deposits of insurance companies, ordered by act of 1890. The bonds of 1884 were called in and re- deemed by this transaction. The receipts of 1891 were $1,273,845; disbursements, $1,176,632 ; balance in treasury, $420,398. Of the revenues at this time, $600,000 was State tax, on land and per-
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sonal property ; $167,000 railroad tax, $175,000 privilege tax, $158,- 000 common school fund receipts. The valuation of real estate in 1891 was $116,700,000; tax thereon, $408,000. Valuation of per- sonal property, $50,417,000, tax thereon, $176,000. The State tax rate continued at 312 mills. The receipts of 1892 were $1,054,176, including the Direct Tax fund (q. v.) ; disbursements, $1,232,485; balance in vault January 1, 1893, $242,089. The fiscal year was now changed to begin October 1. The receipts for the year end- ing September 30, 1893, were $1,015,206; disbursements, $1,249,- 193; balance, $8,101. In 1894 there was an issue of Special War- rants (q. v.) as currency, operating as a forced loan, to the amount of $200,000. The receipts for the year ending September 30, 1894, were $1,210,651, disbursements, $1,299,605, nearly $90,000 in ex- cess of receipts.
For the year ending September 30, 1895, the receipts were $1,277,042 ; disbursements, $1,186,526. The State tax rate was 5 mills. On real estate valued at only $113,000,000 the tax was $567,000. Privilege tax was collected from insurance companies to the amount of about $15,000. Privilege tax was collected from various kinds of business of about $225,000, and paid into the State treasury. From taxes on personal property, $195,000 was col- lected. Unusual expenditures were $75,000 for the penitentiary farm, and $69,000 for additions to the lunatic asylum, and $71,000 for pensions to Confederate soldiers, the undertaking of which liabilities indicated that the appreciation of the financial situation was not such as to warrant such a deficiency in the revenues. The State debt statement was $3,234,808, of which $2,438,959 were lia- bilities to the educational funds, leaving $795,849 as the "payable debt." The debt included $500,000 6% bonds, due in 1907, and $103,000 4% bonds with twenty years to run. A new "fund" debt had been created-the Swamp land fund-amounting to $160,960. The bonds in which the Agricultural college fund had been in- vested, were due, but might be refunded except $15,000 which had been sold at the founding of the college.
The balance at the close of the fiscal year in 1895 having been but $7,660, Governor McLaurin's administration began under se- rious embarrassment. The legislature of 1896 (March 18) author- ized the issue of bonds for $400,000, at 5% interest, due in 1906, called Series B, which were sold for $413,698, and entered into the receipts of 1896. With part of the proceeds a temporary loan of $150,000 from Merchants National bank of Vicksburg was paid, with $1,600 interest. A reissue of the Agricultural and Mechan- ical college bonds was ordered. The State tax levy was fixed at 6 mills, on a land valuation of $113,000,000; personalty $48,000,000. In the following summer, however, the treasury was empty and continued so until taxes came in early in 1897. The legislature, called then in special session, authorized a temporary loan and raised the State rate to 612 mills. In the following summer, 1897, the governor was compelled to borrow $85,000, payable in 1899. In the fiscal year ending October 1, 1896, the receipts were $1,769,-
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925; disbursements, $1,759,758. In the year ending October 1, 1897, the receipts were $1,492,978 ; disbursements $1,456,343.
The public debt statement of October 1, 1896, was $2,703,550. The "Common School fund, old account," $817,646, and the "Swamp Land fund," $160,960, were omitted. The first fund represented the liquor licenses, fines, land redemptions, etc., collected during the Alcorn-Ames administrations, under a constitutional require- ment to invest the same in United States bonds, the interest on which should be used for common schools, and which investment was not made. The second fund arose from the sale since 1876 of lands donated to the State for the purpose of creating a fund for internal improvements.
The State treasurer dropped these items because the carrying of them on the books "cannot fail to injuriously affect the credit of the State." These included, as theretofore, would have made the debt statement, $3,682,156.
After 1896 the debt statements gave as "payable debt" the bonds of 1886, 1888 and 1896, outstanding warrants, etc., total in 1897, $1,020,780. Under the head of "Non-Payable debt; interest only to be paid," were included those debts to the "funds" for which land had been donated, by congress, for the purpose of creating a fixed capital to be invested so as to create an annual revenue for education, which should relieve the burdens of taxation. Having been used in lieu of ordinary revenue, and never repaid, these "funds" are now treated as a perpetual addition to the burdens of taxation. The "funds" under this head were the Chickasaw school fund, $856,300, and the Seminary fund, $544,061, used before 1860, and the Agricultural college fund, used in 1870-76.
In the year ending September 30, 1898, the expenditures were $1,469,070, in the following year, $1,425,332, balance in treasury, October 1, 1899, $333,765. The loan of $85,000 was paid. In his last message, 1900, Governor McLaurin reported that the condi- tion of the State treasury was satisfactory, and creditable to those who had labored to bring about the good result.
In the period since 1899 there has been a large increase in the appraised values of property, and a more thorough utilization of all sources of revenue. The valuation of real estate was increased to $131,000,000 in 1900, to $145,000,000 in 1902 on 29,687,097 acres, and to $151,000,000 in 1905. The appraisement of personal prop- erty in 1905 was $95,000,000, twice the valuation of 1899. At the same time the valuation of railroads, telegraphs, etc., has been in- creased from $26,337,000 in 1899, to $37,750,000 in 1905. The total valuation of 1905 is $284,000,000, practically $100,000,000 more than it was in 1899. The State tax rate, which has been 6 mills through- out this half-decade, has consequently produced a much greater revenue. The 6 mill levy of 1905 produces $600,000 more taxes than the 61/2 mill levy in 1899.
By an act of legislature, 1898, the valuable timber lands recently donated by the United States, for the support of the State univer- sity, the Agricultural and Mechanical college, the Industrial in-
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stitute and Alcorn university, were sold by the State, for $6 an acre. The University section brought $134,668; the A. & M. se- lections, $141,532 ; the Industrial institute land, $156,488; and the Alcorn university land, $96,296. The amount thus derived went to swell the receipts of the State treasury in 1900-01, by the amount of $575,844, and "became a State debt drawing 6% interest in per- petuity." (Auditor's report.) In the same period, 1900-01, $344,- 000 was paid into the treasury as back taxes collected from the railroads by the State revenue agent. The receipts of the fiscal year ending 1900 were $1,916,419; receipts of 1901, $2,436,047. Expen- ditures of 1900, $1,621,825; of 1901, $1,891,986. Cash on hand, October 1, 1901, $828,453. The bonded debt was reduced to $665,- 450; the debt to the trust funds was increased to $2,210,227.
Lands were assessed at this time at $131,000,000, an increase of $18,000,000; personal property was assessed to the amount of $63,000,000, and railroad property at $28,000,000. The tax levy for State purposes was 6 mills on these valuations. The privilege. taxes added $385,000 to the revenues. Auditor Cole recommended a reduction of the levy to 5 mills and sale of bonds to the amount of $1,000,000, to build the capitol and pay off the bonds falling due in 1907.
When the building of a new State house at a cost of $1,000,000 was ordered by the legislature in 1900, provision was made for the issue of thirty year, 4% bonds, to be added to the amount of ex. penditure, but no bonds were isued, the receipts from back taxes and the sale of college land, above mentioned, almost equalling the cost of the new building. The receipts from the regular sources, also, were so large that despite a reduction of the State levy to 6 mills (from 612), the $400,000 issue of bonds was called in July 1, 1901 (the State having reserved the option so to do) and paid so far as presented, saving $20,000 annual interest. (In the case of Millsaps vs. the State, the supreme court held that the ac- tion of the governor, in calling in the bonds, was without author- ity.) The expense of building the State house was paid out of the current funds of the treasury.
The loaning of surplus funds to banks is forbidden by law .. On the charge of making such loans the State treasurer was sus- pended, and his resignation followed, in 1901. In 1902 the auditor recommended legislation permitting such loans to banks in the State when secured by a deposit of bonds.
The capitol building period was marked by a great increase in revenues and appropriations, aside from the expenses of the capi- tol itself. The total appropriations in the last four years of Stone's administration were $6,419,560; in McLaurin's administration, $6,792,783; in Longino's administration, $10,580,365. The item of pensions was increased from $75,000 to $200,000, school fund from $950,000 to $1,250,000, and nearly $2,000,000 was devoted to the support and enlargement of the State colleges and institutions.
The receipts of the year ending October 1, 1902, were $2,021,- 742; disbursements by warrant, $2,545,515, bonds redeemed $44,-
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500 ; leaving a balance of $260,165. The receipts for the year end- ing October 1, 1903, were $2,385,027; disbursements $2,620,666; balance $25,425. The disbursements for the two years had been : $803,000 in excess of the receipts. The receipts included $71,244 profit from the administration of the penitentiary, and back taxes collected to the amount of $231,480 (Treasurer's report). Toward the close of 1903 there was talk of the treasury again running out of funds. In 1904 the treasurer asked the legislature to enact a law permitting the deposit of surplus funds with banks. Of the debt he said: "The State will never be free from debt by reason of the obligations assumed in the acceptance of certain trust funds upon which it has contracted to pay interest forever. This non- payable debt has increased in the past two years $50,101, total amount now being $2,260,328. The total payable debt of the State is $754,622, of which $622,000 is represented in Mississippi bonds. Of this last amount $17,000 is the unredeemed part of bonds called in."
To meet the 5% bonds of 1896, to fall due January 1, 1906. the legislature of 1904 authorized a new issue of bonds to the amount of $500,000, due in thirty years, at 312% interest. The bonds were sold, bearing date July 1, 1904, for $503,691. Also, the governor was authorized to borrow $300,000 when necessary in the year 1905, which became necessary July 1.
For the fiscal year ending October 1, 1904, the cash on hand at beginning was $25,425, the receipts were $2,938,135; disburse- ments, $2,482,400; cash on hand at end of year, $481,151.
The receipts of the year ending October 1, 1905, were $2,983,- 906. The main items of revenues are, State tax, 1904, $1,556,568; Privilege taxes, $563,987; penitenitary fund, $323,231; insurance premiums tax and privileges, $115,000. Something over $50,000 from the Chickasaw land fund and United States appropriations for the agricultural colleges is included. The expenditures for the same period were $3,212,360, reducing the cash on hand to $252,- 697, and demanding recourse to a special loan of $20,000, which is included in the above total receipts.
The greater part of the expenditure is for education, educational institutions, and other State institutions. The distribution to the counties for common schools is $1,651,475 and the Chickasaw fund interest, $58,527. About $200,000 was expended in support of the Agricultural and Mechanical college, experiment stations, etc .; $67,624 for the University of Mississippi; $101,000 for the Deaf and Dumb asylum, including $71,000 for the new building; $138,- 000 for the Insane hospital, Jackson; $57,000 for the Insane hos- pital, Meridian ; $12,000 for the Blind institute; $199,000 for the penitentiary fund; $32,000 for the Natchez and Vicksburg hospi- tals ; $10,000 for the Beauvoir soldiers' home and Confederate hos- pital. The expenditure for pensions was $250,000; interest on bonded debt, $50,000. The items of judiciary, supreme court fund, and library, aggregate about $110,000; executive and contingent
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funds, $47,000 ; public printing, $11,000. The expense of the legis- lature of 1904 was $94,000.
Governor Vardaman said in his message of 1906 that the treas- ury report "discloses an unsound condition in the State's finances and emphasizes the necessity for immediate remedial legislation. The obligations of the State must be promptly met and the public faith sacredly preserved. Scientific financiering and the broader statesmanship condemn the policy of borrowing from the fund collected to defray the expenses of the State government for the year 1906 to pay the current expenses of the government for the year 1905. The policy has been in vogue for the past three or four years." He ascribed the trouble to the policy of not issuing the State House bonds, but paying for the same in cash. He recom- mended, in preference to increasing the tax levy, the selling of $1,200,000 bonds to repay the treasury for the building of the cap- itol.
The public debt statement of October 1, 1905, is as follows : Bonds of 1875, $450; bonds of 1886, due January 1, 1907, 6%, $500,000 ; bonds of 1888, due January 1, 1919, 4%, $103,000; bonds of 1896, due January 1, 1906, 5%, $13,000; bonds of July 1, 1904, due in 1914, 312 %, $500,000; special loan, $200,000; certificates and warrants outstanding, $10,330; total $1,326,880. Under the head of "Non-Payable Debt," is included the debt of the State treasury to the various trust funds : to the Chickasaw school land fund, $1,002,023; the University of Mississippi endowment fund (including Seminary fund), $688,410; the Agricultural and Me- chanical college endowment fund, $141,212; the Alcorn college en- dowment fund, $96,296; the Industrial college endowment fund, $175,008; the general Agricultural college endowment invested in bonds due in 1896, which have never been re-issued, $212,150; making a total of $2,315,101, indebtedness to trust funds. The
grand total indebtedness is $3,641,982.
The legislature regulates the limits of county taxation from time to time. In 1902 it was enacted that the county tax rate in- cluding the support of schools for more than four months should not exceed 71/2 mills (State and county rate together to not ex- ceed 131/2 mills), but an additional rate for paying debt or improv- ing roads, of 2 mills, was authorized, the total rate in any county (including the State rate of six cents), not to exceed 16 mills. This limit was raised two cents in 1904.
Finger, a hamlet of Tippah county, 10 miles north of Ripley, the county seat, and nearest banking town. Population in 1900, 28. It has rural mail service from Falkner.
First Regiment, U. S. V. The First regiment, Mississippi in- fantry, United States volunteers, enlisted for one year, was organ- ized at Baton Rouge, beginning in January, 1813. (See War of 1812.) Cowles Mead was first commissioned as colonel and Jo- seph Carson as major ; but Mead resigned and Carson was made colonel and Daniel Beasley, Gen. Claiborne's aide, was appointed major. The staff were, Lieut. W. R. Deloach, adjutant; Lieut. B.
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F. Salvage, quartermaster; William R. Cox, surgeon's mate. The companies were commanded by Captains Philip A. Engle, Archi- laus Wells, Randall Jones, William Jack, William C. Mead, Ben- jamin Dent, Hutton Middleton, Abram M. Scott, James Foster, L. V. Foelckil, C. G. Johnson, Hans Morrison. The first lieuten- ants were: James Bailey, Richn. Bowman, A. L. Osborn, William Morgan, J. D. Rodgers, W. R. Deloach, Theron Kellogg, A. Mont- gomery, John Camp, Alexander Calvit, John Allen, Robert Layson, Benjamin F. Salvage. Second lieutenants : Kean Caldwell, Charles Moore, Charles Baron, S. M. Osborn, N. Lockridge, R. C. Ander- son, George Dougherty, Robert Swan, James Luckett, George H. Gibbs, Robert Burton, D. M. Callihan. Ensigns: Stephen Mays, Y. R. McDonald, Benj. Blanton, Benj. Stowell, William S. Britt, Isaac W. Davis, Robert Davis, Charles West, Samuel Guest, Rich- ard Smith. (Register of the Army, 1813.) There was a Louisiana regiment organized at the same place, under Maj. William Henry. All were under the command of Brig .- Gen. F. L. Claiborne, U. S. V., on whose staff were Capt. Joseph P. Kennedy, brigade major; Lieut. Alexander Calvit, aide, and Dr. John Ker, surgeon. Lieut .- Col. George T. Ross was also in this brigade.
The regiment marched to Mount Vernon in July, 1813, and de- tachments were stationed at various posts to guard the Indian frontier (see Creek War). Major Beasley, and Captains Jack and Middleton and all the men of their two companies, with a very few exceptions, were killed at Fort Mims (q. v.). In November, the regiment was reported 375 strong. General Claiborne wrote of them from Mount Vernon, Jan. 14: "My volunteers are return- ing to their homes, with eight months pay due them, and almost literally naked. They have served the last three months of an in- clement winter, without shoes or blankets and almost without shirts, but are still devoted to their country, and properly im- pressed with the justice and necessity of the war."
Fish, a hamlet in the northwestern part of Neshoba county, near the north bank of the Pearl river, and about 10 miles from Phila- delphia, the county seat. The postoffice here was discontinued in 1905, and it now has rural free delivery from Edinburg.
Fisher, Ephraim S., was born near Danville, Ky., Nov. 15, 1815, received a collegiate education, removed to Vicksburg in 1833, began practice there as a lawyer in 1838, and moved to Coffeeville in 1839. He served one term in the legislature, and in 1851 was elected judge of the High court of errors and appeals, which posi- tion he held nearly ten years. He was a Whig and opposed to secession, and was recommended for election as governor by the constitutional convention of 1865, but was defeated by Gen. Hum- phreys. In 1869 he was appointed to the circuit bench by Gov. Alcorn, and in 1876 he removed to Texas, where he died sud- denly, Oct. 12.
Fitler, a post-hamlet of Issaquena county, 12 miles south of May- ersville, the county seat. A money order postoffice is maintained here. Population in 1900, 55.
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Fitz, Gideon, was born at Charlottesville, Va., near the Monti- cello home of Thomas Jefferson. His parents were John Fitz and his wife Mary (Carr) Fitz. As he grew up he was given much attention by Mr. Jefferson, and instructed by him in surveying. When Mr. Jefferson became president, the young man was ap- pointed surveyor-general of the Mississippi territory, and he trav- eled from Charlottesville by horse, to Memphis, where he took a flatboat down the river to Natchez. In 1807 he married Mary Williams, sister of Gov. Robert Williams, and at the end of his term removed from Washington to a plantation at Opelousas, La., where his son, Robert J. Fitz was born. Soon after the family home was changed to Clinton, Miss. His daughter, Minerva, mar- ried Dr. John B. Morgan, of Clinton, whose eldest son was Will- iam H. Morgan, and represented Leflore county in the Constitu- tional convention of 1890. A daughter of Dr. Morgan married Judge H. H. Southworth, at whose home in Sunflower county Gideon Fitz resided in his last years.
Fitzhugh, a postoffice of Sunflower county, and a station on the" Yazoo & Mississippi Valley R. R., 12 miles by rail north of Rule- ville. Drew is the nearest banking town.
Flakeville, a post-hamlet of Neshoba county, 10 miles southwest of Philadelphia, the county seat. Population in 1900, 25.
Flat, a postoffice of Madison county, 20 miles east, northeast of Canton.
Fletcher, a post-hamlet in the southeastern part of Panola county, about 12 miles from Batesville, one of the seats of justice for Panola county. Population in 1900, 20.
Flora, an incorporated post-town in the western part of Madison county on the Yazoo City branch of the Illinois Central R. R., 19 miles by rail north by west of Jackson. It received its name in honor of the wife of W. B. Jones. It has three churches, several stores, two cotton gins and a good school. The Bank of Flora was established in 1903. Flora is situated in the richest farming district in the county, and had a population in 1906 of about 500.
Florala, a post-hamlet of Jackson county, 12 miles north of Biloxi. Population in 1900, 40.
Florence, a post-town of Rankin county, 12 miles south, south- east of Jackson on the Gulf & Ship Island R. R. It has large saw mills and cotton gins. The Steen's Creek Times, a Democratic weekly established in 1896, is published here, George G. Hurst, editor. Population in 1900, 300. The Citizens Bank was estab- lished in 1906 with a capital of $15,000. The Florence high school, a preparatory school, is regarded as one of the best in the state. The population of the town is rapidly increasing, as it is located in a fine agricultural district.
Floweree, a postoffice of Warren county, on the Yazoo & Missis- sippi Valley R. R., 15 miles north of Vicksburg.
Floyd, a post-hamlet of Benton county, about 5 miles southeast of Ashland, the county seat. Population in 1900, 26.
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Flynt, a postoffice of Covington county, 10 miles north of Wil- liamsburg, the county seat.
Folsom, a town in Oktibbeha county, on the old "Robinson road." The Choctaw chief, David Folsom, once lived there and gave it its name. It was a boom town and lasted but a few years.
Fonde, a postoffice of Wayne county, about 12 miles southeast of Waynesboro, the county seat. The Belmont Springs located at Fonde are noted for their fine medicinal waters.
Fontainebleau, a post-hamlet in the southern part of Jackson county, on the Louisville & Nashville R. R., 10 miles west of Pas- cagoula, the county seat.
Foote, a postoffice of Washington county.
Foote, Henry Stuart, was born in Fauquier county, Va., Sept. 20, 1800; was graduated at Washington college in the valley, in 1819; studied law and was admitted to the bar in 1822; and en- gaged in the practice at Tuscumbia, Ala. He says in his Remi- niscences that he left Tuscumbia after a residence of five years, in the winter of 1830-31, on account of having violated the law against duelling, and was on his way to join Seth Barton at New Orleans, when he decided to stop at Natchez, where S. Prentiss had settled two years earlier. Before he had lived long enough in the State to be entitled to vote he began an agitation for the election of judges by the people, citing Thomas Jefferson as his oracle, and was a candidate for delegate in the constitutional convention of 1832 for a river district about 200 miles long, and though defeated by forty votes compelled his antagonist to support the same prin- ciple. In 1832 he established, at Jackson, in association with his brother-in-law, R. P. Catlett, The Mississippian, a newspaper that afterward, in other hands, was his most bitter assailant. His plan- tation home was at Clinton. He became a partner of Anderson Hutchinson, at Jackson, in the practice of law, and became prom- inent both in that profession and in politics. He was deeply in- terested in Texan affairs, participating in some of the expeditions from Mississippi, and in 1841 his history, in two volumes, "Texas and the Texans," was published at Philadelphia. He was elected to the United States senate in 1847, and began his service Dec. 6.
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