xvi REPORT OF THE COMPTROLLER OF THE TREASURY.

far into the present fiscal year for the Treasury officials to say the
State, has reached that position of liberal donations beyond which
it is not safe to go. Indeed, in my judgment, retrenchment should
begin. In view of these facts, how, therefore, can any of the present
revenues be diverted from the State Treasury?

A radical departure, in my opinion, should be made by the Legis-
lature in making appropriations. At present thousands of dollars
each year are drawn from the Treasury under Acts of Assembly
which have been in force continually for a long period of time, some
running back as far as one hundred and nine years. Many institu-
tions or commissions have special appropriations passed at different
sessions, in which after the amount of the appropriation is given
there is inserted the words "annually appropriated." Of course
these appropriations thenbecome standing ones, and are therefore
not passed upon by the succeeding Legislatures, the result, being that
many of the institutions, boards or commissions have several
different appropriations, it being difficult in the time given for a
legislative session amid the various other onerous duties imposed
upon its members for them to ascertain the exact amount really
appropriated. And again. If an appropriation is made and only
a part disbursed during the year, the balance is carried down on
the books of the Treasury into the next fiscal year. In my judgment
all standing, special or continuous appropriations should be repealed
so that the merits of every branch of the State's service, appropria-
tions of every kind, public or private, should be passed upon by each
Legislature, There should be one bill for each fiscal year, which
bill should carry every dollar of demands upon the Treasury for
that period. As it now exists, where special bills carrying appro-
priations are being passed by each Legislature, it is absolutely
impossible for this department or even your Honorable Bodies to
ascertain the extent of those appropriations until after the Legis-
lature shall have adjourned. If all appropriations were covered in
one bill for each year, with unexpended balances reverting, the
revenues of the State being easily ascertainable, the expenditures
or budget could and should always be made, upon this basis.

In presenting this, my last report, it is a source of gratification
and pleasure to be succeeded by my predecessor, Hon, J. W.