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That it be made possible for the Superintendent with the approval of the Banking Board to remove incompetent bankers from office.

I recommend the report of the Superintendent to your most careful consideration, and desire to express my gratitude to this Department for the splendid manner in which they have administered the affairs during the past four years.

CREDIT OF THE STATE

Alabama's credit ranks high today. Our bonds have sold above par and are much sought after. During my administration, the State has sold $20,000,000 of highway bonds and $5,000,000 of harbor improvement bonds, making a total of $25,000,000. The relative greatness of this amount of bonds can better be appreciated when it is realized that, in 1925, for instance, only New Jersey, Pennsylvania, Illinois, Missouri and North Carolina showed greater increase in outstanding bonds than Alabama. Despite the large total amount of sales, the relative credit of the State of Alabama is today better than it was when this administration came into office.

Numerous large investment houses which would not handle State of Alabama bonds four years ago, now seek them. Many banks and many insurance companies own large blocks of Alabama bonds who would not consider them four years ago. The legal position of the highway bonds has been clarified to the great advantage of the State. No opportunity has been lost to impress on the investing public, and particularly on bond distributing houses, the great natural resources of the State, its present prosperity and future prospects, and the remarkable showing made in the retirement of highway bonds through the sinking fund created by constitutional amendment.

Competent authorities have expressed the opinion that the improvement in the State's credit brought about during the present administration has already resulted in large saving to the State, and that the ultimate saving can only be measured in terms of hundreds of thousands of dollars. A saving of 1% of 1% per annum in interest rate perhaps does not impress the average individual as important. However, on $25,000,000 of bonds such a difference, when compound interest is considered, would amount in twenty-five years to greatly in excess of two million. dollars. It should be remembered that many of our bonds run for fifty years.

MUNICIPAL AND COUNTY BONDS

Unfortunately, the bonds of our counties and municipalities are not generally well regarded. This is due to the fact that our

laws have not been changed to meet modern conditions requiring large expenditures for roads, schools and other public purposes which can only be financed through bond issues. Theoretically it is impossible for an Alabama municipality to get in position where it cannot pay its debts.

An amendment to the Constitution expressing the intent of the people of Alabama that all debts shall be paid would clarify, the situation and would, in the opinion of investment dealers,, result in a tremendous saving in interest.

It is a fact that our larger cities pay from 14 of 1% to 3/4 of 1% more for money than corresponding cities in neighboring states, while the small towns find themselves handicapped with excess interest charges of from 11⁄2 of 1% to 2% per year.

Our laws governing the issuance of securities are found in various sections of the Code and are in many respects inconsistent. The Supreme Court has been called on to decide a number of such questions, while still other questions yet remain unsettled. To conform to modern practice, to improve our credit, and to greatly facilitate the sale of bonds by counties and municipalities, all laws relating to the issuance of bonds should be made to conform to the best practice and codified in one section.

I recommend that you appoint a small but well considered committee, charged with the duty of consulting with investment bankers, attorneys specializing in bond practice and municipal and county authorities, and report back a complete bond code to remedy the present situation.

The annual excess interest cost to the citizens of this State, attributed to improper statutes, is estimated at not less than $500,000, which sum will grow larger as activity increases. As in the case of the credit of the State, possibly the uninformed citizen is only mildly interested in a reduction of 14 of 1% or 11⁄2 of 1% a year in interest.charges. Nevertheless, the use of compound interest table shows that a reduction in interest rate from 512% to 5% would in thirty-five years extinguish the entire debt.

I believe that this is financially one of the most important questions to be dealt with by the State, yet the burden on the individual taxpayer is so small that it has not received proper attention in the past. The matter is one that should be handled by experts and the incoming Legislature has an opportunity to render the State an invaluable service by the proper handling of this situation.

BONDED INDEBTEDNESS OF STATE

The total bonded indebtedness of the State today is $33,857,000.00, and should be carefully looked after by some one charged with this duty alone.

The Bond Commission has sold five series of Alabama Public Road, Highway and Bridge Bonds, aggregating $23,000,000.00, leaving $2,000,000.00 of the authorized issue unsold.

There have been sold five series of the Harbor Improvements Bonds, aggregating $5,000,000.00, leaving unsold $5,000,000.00 of the authorized issue.

All of these bonds were sold on a depositary agreement under a plan worked out by the State Bond Commission, on a deferred payment basis by which the purchasers of the bonds were to retain the deposits until such funds were needed by the State Highway Commission. Under this agreement the State was enabled to obtain a better price for the bonds.

The purchasers were permitted to withdraw the State bonds as sold by them and to substitute other securities, such substitution being made through a fiscal agent, the final approval being retained by the Bond Commission.

In order to ascertain the status of each account and the collateral held, as well as to know that the State was amply protected by the character and amount of securities held, it was necessary for the Bond Commission to designate some responsible person to perform these official duties. This has been done by Honorable Geo. W. Ellis, State Treasurer and we have relied implicitly on his judgment in these matters.

Of the $23,000,000.00 Highway Bonds issued there has been retired $2,700,000.00 out of the Sinking Fund set aside to care for these bonds. This duty has been performed by Mr. Ellis, who has kept in close touch with the bond market and has been able to buy bonds at advantageous prices, at a saving of over $1,900,000.00 in interest prior to maturity of bonds.

Mr. Ellis has also looked after the extension of the certificates of deposits when funds were not actually needed by the Highway Department as fast as anticipated, and by such extensions from time to time the bond purchasers paid the State the rate of interest carried in the bonds. Under this arrangement there has been saved over $50,000.00 that would have been lost had the money been collected and placed in bank depositaries, who are not required under the statutes to pay interest on daily deposits.

Mr. Ellis has splendidly performed a large amount of these extra duties without compensation, which the law never contemplated that he should do as State Treasurer.

During the incoming administration it is contemplated that there will be issued the remaining $2,000,000.00 Highway Bonds, in addition to $25,000,000.00 Highway Bonds to be submitted in April, and also the remaining $5,000,000.00 Harbor Improvement Bonds. The duties of the State Treasurer are increasing each year and with this increased work, I believe the time.

has arrived for the Legislature to provide for the position of Bond Commissioner. If he performs his service as has Treasurer Ellis, he will save his salary many times over.

JUDICIARY

As has been truly said the highest concern of man on earth is justice, and it is vital to the welfare of the State that Alabama have a competent and independent judiciary. The increased high cost of living is such that judicial salaries are no longer attractive to lawyers of the highest ability, and several of the ablest judges have recently deemed it necessary, in justice to their families, to resign from the bench and re-enter private practice.

In view of the well known fact that living costs have approximately stabilized at an increase of 65 to 70 per cent over pre-war costs, it would be not only a matter of justice, but of wisdom that some adjustment of judicial salaries be made commensurate with the increased living costs. As is well known, the salaries of all Federal judicial officers have been recently substantially increased to meet such increased cost of living, and many of the States have also adjusted the compensation of the judiciary.

I, therefore, recommend that your Committee on Judiciary carefully study this question and recommend relief as they deem expedient.

PROPERTY PURCHASED BY THE STATE

A Board, consisting of the Chief Justice of the Supreme Court, the Governor and the Attorney General, have, after careful investigation, acquired by purchase the following property in the vicinity of the Capitol. The deeds to this property are in the hands of the State Treasurer:

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4,000.00

2,055.67

17,914.33

30.00

214

4,672.55

215

8,934.13

216

2,751.89

56949

May 19 Miss Alice Fogleman, Adams Street...56950
May 22 Second Baptist Church, Adams St......57146
May 22 Second Baptist Church, Adams St. 57147
May 22 Second Baptist Church, Adams St......57167
Oct. 18 F. O. McManus, Adams St...
Oct. 18 G. P. McManus, Adams St..
Oct. 18 Metropolitan Life Insurance Co.,
Mortgage on McManus property...

1925

July 3 Ala. Lodge of Perfection Dexter

Avenue

22144

42,500.00

July 3 Mrs. Annie U. Ford Dexter Avenue.....22349

1,500.00

[blocks in formation]

Sept. 11 P. M. Nicrosi, Agt. Dexter Avenue.....27855

8,140.71

[blocks in formation]

Nov. 12 First Nat. Bank, Note, Jannay P... 2622
Dec. 22 Mrs. Rose K. Cohen, Note Franco P. 6176
Feb. 1 S. J. Cox, Mortg. Jannay P..

330.79

100.32

9912

2,600.00

Apr. 30 First Nat. Bank, Note, Janney P.........17283
June 5 Mrs. Rose K. Cohen, Note, Franco P....19873
June 24 Ethel Ramage, Adams St..

326.37

100.00

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Aug. 31 F. M. Kohn & Sons, Agents, Slattery
Property, Monroe Street

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Sept. 9 Mrs. Effie Heime, Dexter Avenue.. 29147
Sept. 9 Mrs. Anneala Moseley, Dexter Ave-

14,341.96

nue

..29148

14.341.96

Sept. 9 Mrs. Lillie Cornelius, Dexter Avenue..29149
Nov. 1 First Nat. Bank, Note Janney ......... 649
Dec. 6 A. O. B. Nicholson.

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Dec. 6 Mrs. Rose K. Cohen, Note, Franco P....... 4720
Dec. 20 Alice N. Doyle, Adams St..

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NOTE: Under the head of "BOARD OF ADMINISTRATION" reference was made to the purchase of certain farm lands, which purchase was made during this administration.

VETERANS OF FOREIGN WARS

This State has not properly recognized the Veterans of the Spanish-American War and the Veterans of the World War. I realize that so long as we have a Confederate soldier or widow

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