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And afterward, to-wit: at the October term, 1874, and on the 26th day of said month amongst others, the following proceedings were had and made, viz:

In the matter of the Kansas City, Memphis and Mobile Railroad Company. This day comes the said Kansas City, Memphis and Mobile Railroad Company, also Peter Soden & Brother, and file the estimate for work done in completing the gradation of the Kansas City, Memphis & Mobile Railroad to Belton, in the County of Cass, under the contract heretofore made and entered into between the County of Jackson, said railroad company and said Peter Soden & Brother, which estimate amounts to the sum of $52,151 24; and also the account for engineering expenses under said contract, which said account amounts to the aggregate sum of $4,730 90. And the Court having duly signed, and attested by the engineers, and the Court being satisfied by their correctness; and it is also further appearing to the Court that the estimate of said Soden & Brother and said engineers' accounts exceed the residue of the subscription of Jackson county now receiving the hands of Messrs. Donnell, Lawson & Company, of No. 92 Broadway, New York, in the bonds of Jackson county or their proceeds if sold,

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It is therefore ordered by the Court that said Donnell, Lawson & Co., the presentation, by said Peter A. Soden & Brother, of a duly certified copy of this order, pay to said Soden & Brother all the remaining bonds of Jackson county now in their hands; or, if sold, the proceeds thereof, and the said certified copy of this order so presented by said Soden & Brother with their receipt thereon shall be a full and complete voucher and discharge to said Donnell, Lawson & Co. from all liability under their said trust for said bonds and their proceeds; and it is also ordered that said Soden & Brothers pay over to said engineers the amount of said engineers' account in bonds at eighty cents on the dollar, or if sold, in money. Also that the said Kansas City, Memphis & Mobile Railroad Company file with the Clerk of this Court a receipt in full for the subscription of said County of Jackson, and that said county be and is hereby released from all further liability under its said subscription, and all contracts made in reference thereto, both to said railroad company and to said Soden & Brother, this being a full and final settlement of said subscription of Jackson county, so far as the county is concerned, of all liability on her part under the aforesaid contract with Peter Soden & Brother."

And on the 27th day of October, 1874, the following proceedings were had and made, viz.:

Received of the County of Jackson for and in behalf of the Kansas City, Memphis & Mobile Railroad Company, three hundred thousand dollars in bonds, at their face, being in full of the subscription of said county to the Tebo & Neosho Railroad Company to aid in the construction of the Clinton & Kansas City Branch, and which last named Branch road was afterward sold and with all its assets stransferred to the Kansas City, Memphis & Mobile Railroad Company. This receipt to cover all former receipts.

Witness our hands officially and the seal of the company this 27th day of Oct., 1874.

W. O. MEAD, Secretary.

R. T. VAN HORN, President.

By HENRY S. LA DUE, Secretary Pro Tem.

I, William J. Hickman, Clerk of the County Court, within and for the county and State aforesaid, do hereby certify that the foregoing is a full and complete transcript of all the proceedings in the matter of the subscriptions of Jackson county to the Clinton & Kansas City Branch of the Tebo & Neosho Railroad Company as fully as the same appears of record in my office.

In testimony whereof I have hereunto set my hand and affixed the seal of said county at my office, in the City of Independence, this 20th day of November, A. D. 1878.

WILLIAM J. HICKMAN, Clerk.

CHAPTER X.

FINANCES.

Introductory-Current Expenses for the Years 1869, 1870 and 1871-Annual Report, January 1, 1872, showing all the Receipts and Expenditures for the Year-Jackson County Finances from November 1, 1875, to February 15, 1876—The Last Official Report of Jackson County Finances to the County Court-Indebtedness of the County-County Treasurer's ReportTownship Railroad Funds-County Poor Farm-A Report for Ten Years Ago.

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

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

CURRENT EXPENSES OF THE COUNTY FOR 1869, 1870 AND 1871.

1869.
1870.

1871.

The first is the clerk's official statement for that year.

$ 76,530 04

90,325 23 109,592 00

The second is the footing up of warrants issued in 1870. The third is amount of warrants issued in 1871.

FINANCIAL CONDITION OF JACKSON COUNTY.

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

Total indebtedness of Jackson county, December 31, 1871

May be deducted from above

There is in the hands of the treasurer, in cash, to meet

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. $646,669 61 1

$47,352 67

98,840 27

43,568 50

43,682 03

22,079 20

76,642 54

Uncollected taxes for

Bonds subject to the control of Wm. Chrisman, financial

agent.

170,000 00 $502,195 21

The above credits may be deducted or not, at the pleasure of the Court or the public generally, as they may choose. I deem it but right to set these facts forth in this preface and in this comprehensive form, in order that it may be understood by the most superficial reader. It is but fair to say that the county has had to assume the delinquent school tax of 1868 and 1869, which amounted to about fifty-six thousand dollars, which they were compelled to do by an act of the legislature, passed in 1867, and compelled to bear the burden of running the criminal courts of the county, which perhaps amounts to eight or ten thousand dollars a year, the fines of which are absorbed by the public school funds of the county, and which already amounts to twenty thousand dollars. Hence it will be seen the revenue proper of the county is made to subserve the public school system in more ways than by direct taxation. In the foregoing statement is included the appropriation for repairing and building both our court houses. And another important item is about sixty thousand dollars which has been appropriated in building bridges over the different streams in the county.

RECAPITULATION.

To the honorable County Court of Jackson county:

I have the honor to report to you the financial condition of Jackson county on the first day of January, A. D. 1872, as follows: Amount of outstanding revenue warrants:

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

The receipts for the year 1871, from all sources, is as follows:

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The amount of expenditures for same time is as follows:

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The amount in the hands of the treasurer to pay protested warrants is as follows:

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

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

The difference between receipts and expenditures on the road fund has been worked out by the overseers.

Our resources are as follows:

Delinquent list of 1871

County revenue

Railroad.

Special interest

Poor House

Bridge

Road

Total.

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$27,872 07

20,916.95
27,875 07

4.357 76
11,656 71
6,158 71

$ 98,740 27
186,002 27

$284,842 55

The following is a financial statement of our indebtedness for and in behalf of

Van Buren township:

For bonds issued to the Lexington, Lake & Gulf Railroad.

Delinquent tax on the same for 1871

For and on behalf of Kansas City and Westport Horse Railroad
Delinquent tax on same for 1871.

$50,000 00

1,735 00 25,000 00 533 25

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

The assessed value of real estate property of Jackson county for 1872, is $12,930,585 Personal . .

Merchants' goods.

Total..

3,552,035 I, 100,000

$17,581,620

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

It will be observed that the outstanding warrants for the year 1870 is much larger than for any other year given, which may be accounted for in the fact that warrants were in March of said year for the delinquent school tax already referred to. All of which is respectfully submitted.

E. R. HICKMAN, Clerk.

JACKSON COUNTY FINANCES FROM NOVEMBER IST, 1875, TO FEBRUARY 15TH, 1876.

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