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BIENNIAL REPORT
OF
THE STATE'S PRISON
RALEIGH, N. C.
I925-I926
RALEIGH
THE STATE'S PRISON PRINTERY
1926
THE STATE'S PRISON, RALEIGH
This institution was founded by an act of the General Assembly, ratified
the 12th day of April, A.D., 1869, entitled "AN ACT TO PROVIDE FOR THE
ERECTION OF A PENITENTIARY." Reference is made to the act cited,
and also to the Report of the Commission to erect a Penitentiary, Document
Number 18, Legislative Documents, 1868-70.
The Prison building is a magnificient brick structure, erected upon granite
foundation. The Prison wall is of granite, and is twenty feet in height and
six feet broad at the top, and its base is said to extend sixteen feet below
the surface. The building and wall are estimated to have cost the State
more than a million and a quarter dollars.
The institution is situated about one mile west of the Capitol on the
extension of Morgan street and near Hillsboro road.
The affairs of the prison are administered by a board of seven directors
appointed by the Governor.
Two farms and eleven camps are operated. The Caledonia farm in Hali-fax
County for white prisoners contains 6573 acres of which 4100 are under
cultivation. The Camp Polk farm in Wake County for Negro prisoners con-tains
2680 acres of which 1100 are in cultivation.
Founded 1869
Number of inmates 1,486
Assets $2,944,583.58
Liabilities (bills payable) 2,625.13
Total acreage 9,288
BOARD OF DIRECTORS OF THE STATE'S PRISON
J.\s. A. Leak, Chairman Wadesboro
J. P. Wilson Warsaw
J. M. Bkewkk Wake Forest
B. B. EvEKETT Palmyra
R. M. Chatam Elkin
H. K. BuRGWYx Jackson
A. E. White Lumberton
SUPERINTENDENTS
'Name County
W. T. Hicks Wake
Pail F. Faisox Wake
A. Leazar Iredell
Jno. R. Smith Wayne
J. M. RlEWBORNE Lenoir
W. H. Day Wake
J. S. Maxn Hyde
J. J. Lavghinghouse Pitt
J. R. Collie Franklin
E. F. McCuLLOUGH Bladen
Geo. Ross Pou Johnston
tc 2;
LEITER OF TRANSMITTAL
To His Excellency, A. W. McLean,
Governor of North Carolina.
Sir :—I hand you herewith for your consideration the reports of Mr.
Geo. Ross Pou, Superintendent, Dr. J. H. !N"orman, Warden-Physician,
Mr. Hugh A. Love, Clerk, and Mr. H. H. Ho^eycutt, Deputy Warden,
for the biennium ended June 30, 1926.
In addition there is submitted audit reports for the calendar years
ended December 31, 1925, and December 31, 1926. These reports have
been received and approved by the Board of Directors and ordered
transmitted to you. I desire to call your attention to the fact that
the duties of the Superintendent are varied, manifold and continually
increasing. He is the executive and administrative head of this De-partment,
Financial Officer, Purchasing Officer, Budget Officer, in
the final analysis the disciplinarian, and in addition directs the farming-operations
of the two immense Prison farms, totaling more than 7,000
acres. It becomes his duty to find employment for each prisoner under
his control. In this he has been successful beyond our best expecta-tions.
In making inspectional trips of the various Prison Units it is
necessary that he travel more than 1,500 miles to complete each tour.
The Board has kept in close touch with the Superintendent and is fully
informed as to the manner in which he has performed his duties and
the Board Avishes to commend his vision, energy, splendid ability and
high degree of loyalty to the trust which has been reposed in him.
The Board acknowledges its indebtedness to Dr. J. H. Norman, the
I'hysician-Warden, Mr. Hugh A. Love, Clerk, Mr. H. H. Honeycutt
and other officials for the very satisfactory manner in which they liave
handled the duties incumbent upon them.
It is with pleasure that your attention is directed to the fact that
the Prison has been operated at a profit for the past two years.
Respectfully
Jas. a. Leak, Chairman, Board of Directors.
REPORT OF SUPERINTENDENT POU
To the Honorable Board of Directors of the State Prison Department:
As Superintendent of the jN'ortli Carolina State Prison Department,
I submit herewith for your consideration and transmission to His
Excellency, the Governor of ISTorth Carolina, report of affairs of this
Department for the biennium ending June 30, 1926.
At the suggestion of the Director of The Budget Bureau this report
has been delayed in order that auditors report for the calendar year
1926 might be incorporated. This is deemed Avise, for any attempt to
make a financial statement of this Department on June 30 of any year
will bring forth misleading figures, one way or the other. This is
true for the reason that this Department is extensively engaged in
farming as one of its main industries, which produces a large source of
revenue, having under cultivation nearly six thousand acres. Any one
engaged in farming realizes hoAv futile it would be to attempt making
a worth while survey or estimate of the value of farm produce several
months prior to harvest, particularly cotton.
I have caused to be prepared various tables dealing with the Prison
population, which tables are appended hereto and made a part of this
report. They are considered sufficiently self-explanatory to require
little comment. Your attention, however, is directed to the continued
increase in the population of the Prison. The increase for the two year
i:)eriod ending June 30, 1926 being 246, the population being 1486 as
against 1240 on June 30, 1924. The population of the Prison has in-creased
more than one hundred per cent in five years, the population
in 1921 being 729 and 1486 in 1926. This heavy increase in such a
short period has presented many complex and difficult conditions which
have been met from time to time as best as possible, to such an extent
that the report of the Auditors reveal operating profits for the Calendar
. years 1925 and 1926, as well as for the fiscal years ending June 30,
1925 and June 30, 1926.
FINANCIAL
The books of the Prison have been audited on a fiscal year basis, as
directed by law with the following results
:
The audit of Goodno and Steele, Certified Public Accountants, for
the fiscal vear ending June 30, 1925, reveals a profit of $38,475.80.
BiENNi.vr Report 7
The audit of The Xatioual Audit Association, Certified Public xlc-eountants,
for the fiscal year ending June 30, 1926 discloses a profit of
$45,874.70.
Due to the fact tliat The State's Prison is so entirely different from
the other State Institutions, in that its operations are comparable to
the operations of large industrial enterprises and that farming on an
immense scale is its principal industry, it is practically impossible to
show a worth Avliile statement on other than a statement of operations
from January first to January first. Having this knoAvledge, the Di-rector
of the Budget has caused to be prepared audited statements of
the affairs of The Prison for the Calendar years ending December 31,
1925 and December 31, 1926, with the following results:
The audit of Scott-Charnley and Company, Certified Public Ac-countants,
for the calendar year ending December 31, 1925, shows an
operating profit of $42,543.31. Deducting, however, the sum of
$24,449.88 paid to prisoners upon discharge, in accordance with law,
the total net profits of the State's Prison for the year ended December
31, 1925 was $18,093.43.
The audit of George G. Scott Company, Certified Public Accountants,
for the calendar year ended December 31, 1926 shows an operating
profit of $43,193.30. Deducting, however, the sum of $18,578.46 paid
to prisoner upon discharge, in accordance with law, the total net profits
of the State's Prison for the year ended December 31, 1926 was $24,-
614.84. Your attention is directed in particular to the great loss of
anticipated revenue, due to the drop in the price of cotton. The in-ventory
value of the 1926 cotton crop is approximately $70,000.00 less
than the inventory value of the 1925 crop.
The affairs of the prison have been run on a sound economical and
business basis and conditions in every way have been bettered.
The text of the various audits will be found elsewhere in this report.
PURCHASE OF EQUIPMENT AND SUPPLIES
Purchase of equipment and supplies are made, when practical, on
competitive bid. All bids submitted are on file in the office of the
Assistant Clerk.
RELIGIOUS
Religious services are provided each Sunday at each point of con-finement
of State prisoners. In some instances services are also held at
night during the week. A New Testament is given each prisoner upon
8 State's Prison
committment and he is encouraged to attend the weekly religious
services. Tables dealing with church and Sunday school affiliations
of all prisoners will be found in the clerk's report.
HEALTH AXD SANITATION
Much time and money have been expended in caring for the health
and sanitary conditions surrounding the prisoner, whether they be con-fined
at the Central Prison in Raleigh, on one of the farms or in some
isolated road or quarry camp. The Inspectional Reports of the State
Board of Health indicate that all quarters used by State prisoners have
been found by them to be kept in uniform and excellent condition. We
have had no deaths from disease in any road or quarry camp during
the biennium just closed, although the population of these camps has
averaged about 500 prisoners and the camps have been scattered from
the Tennessee line in the West to a point near Morehead City in the
East.
The prison physician, Dr. J. H. N^orman, Jr., has made frequent
risits to all road, quarry and farm camps, at which times he has
examined prisoners as to health and inspected the quarters as to sani-tation.
The average daily population of the Prison for the two year period
et)ded June 30, 1926 has been 1,363 prisoners and there were only 24
dt-aths rei)orted from all causes. Of this number five were tubercular
aiid three heart disease. The death rate among State prisoners is below
tiie death rate for the State for the years 1924 and 1925, although
nearly all crippled, old and sickly prisoners are committed to The State's
Prison rather than to the County roads.
A dentist has visited all points of confinement from time to time and
given such dental treatment as in his opinion was conducive to +he
good health of the prisoners,
DANGEROUS INSANE DEPARTMENT
Since my last report the patients in the Dangerous Insane Depart-ment
have been transferred, in accordance with an Act of the General
Assembly of 1923. The white patients were transferred to the Hospi-tal
for the Insane at Raleigh and the colored patients to the Hospital
for the Insane at Goldsboro. This transfer helped materially to par-tially
relieve the congestion at Central Prison, at which point these
patients had been confined.
BiExxiAL Report
TUBEECULAE WAED
All tubercular prisoners were transferred to tlie Prison Unit of the
State Tubercular Sanatorium, as directed bv law enacted by the General
Assembly of 1923. Prisoners now received and who have tuberculosis
are immediately transferred to the Tubercular Colony for treatment.
DISCIPLINE
Xo State convict has been ''flogged" during the biennium. ISTearly
four years have now passed since the lash has been resorted to for
punishment. Solitary confinement on an approved bread and water diet
has proven very effective as the most severe form of punishment ad-ministered.
On a whole the morale of the prisoners is good. Two cases
of mutiny have been successfully coped with. Escapes per capita show
a material decrease over former bienniums.
HOKOE CAMPS
Several camps composed of honor grade prisoners have been main-tained
and with apparent success. These men are worked without
guard but under the supervision of a Camp Supervisor. They have
been used for farming, saw milling and the construction of State High-
Avays and bridges. Very few have violated the confidence reposed in
them and the percentage of escapes from these camps is less than from
the camps in which prisoners are in stripes and who are guarded and
worked.
IJVnrSTEIES AIS'D TEADES
The following industries and trades are engaged in and taught
:
General farming, manufacture of fertilizer, electric welding, brick
masonry, general electrical work, carpentry, painting, general saw
milling, ginning, chair weaving, mattress and pillow making, air and
electric drilling, firing, concrete work, tailoring, fancy work, laundering,
cooking, milling accountancy, tractor and truck driving, cabinet mak-ing,
blacksmithing, dairying, plumbing, upholstering, horticulture, shoe
mending, finger printing, culvert making, raising and care of swine.
Every effort is made "to fit a round peg in a round hole and a square
peg in a square hole" in making selections for the placement of prisoners
in the above named industries and trades. Many prisoners who have
come to the Prison without any trade whatsoever have been released
and immediately employed at good wages at the trade they have learned
10 State's Prison
while in Prison. This work is deemed constructive and important, as
the discharged prisoner with a trade stands a much better chance to
earn an honest living, thereby causing him to lay aside his life of
crime, and in such instances such prisoners become an asset to tlie
State rather than a continuing liability in the destruction of life and
property, which would place the State to untold and continued expense
in Court trials and in maintaining such prisoner in Prison. Particular
attention is given and every effort made to bring about reformation of
the prisoners.
CAMP POLK PRISON FARM
The Camp PoUc Prison Farm is located about four miles west of
Raleigh in Wake County and contains 2680 acres, more or less, of
which 1075 acres were cultivated in 1925 and more than 1100 acres in
1926. One hundred prisoners and 73 horses and mules are required for
the proper cultivation of this farm. The fertility of this farm has been
continuously increased since its purchase in 1920. As evidence of this
fact I advise that the cotton acreage and production of this farm have
been as follows
:
1921 400 acres 234 bales
1922 500 acres 441 bales
1923 500 acres 561 bales
1924 500 acres 578 bales
1925 400 acres 500 bales
Large and sufficient quantities of corn, forage, peas, beans, soy beans,
Avheat, oats, sweet and Irish potatoes, ensilage and pork for consumption
at this farm have been raised. Particular attention has been given to
the production of vegetables, pork and milk.
^'Tie auditors report for the calendar year 1925 show a net profit of
$10,671.11 on this farm and I feel that with a fair price for cotton a
profit will be shown for the year 1926. At this time, however, our
prospects for a good crop of any kind are very bad, due to the con-tinued
drought, which has visited this section of the State.
The team and equipment have been kept in excellent condition and
the Superintendent, Mr. Jesse Hilliard, and his associates have been
untiring in their efforts to have quantity production at minimum cost.
During the biennium more than 200 acres have been cleared and
placed under cultivation.
Biennial Report 11
caledonia farm
This farm is located near the town of Tillery in Halifax Coimty on
the Roanoke Eiver. After being OAvned and operated by The State's
Prison for many years it was sold at auction in 1919 to various bidders.
These bidders, with the exception of two, were unable to continue
operation of the farm and to meet their payments. The farm, or most
of it, lay idle for several years, during which period it grew up in
heavy undergrowth, the ditches and canals filled, the bridges dilapidated
and the roadways almost impassible.
With proper authority- practically the entire farm of about 6000
acres was repossessed by The State's Prison in 1923, 1924 and 1925.
For your information I quote the following from the report of Mr. G. A.
Moore, who is the Superintendent in charge of Caledonia
:
"The development and reformation of the Caledonia Farm, located in
the Comity of Halifax, during the past three years, is an interesting
story. Previous to the fall of 1923 this great project of almost 6000
acres had for three years been permitted to grow wild. The ditches
were filled and overgrown in many places, the low grounds on the
farm were a veritable wilderness, the roads required reshaping, the
farm buildings and dwelling houses were in bad repair, and the entire
acreage had to be worked over and put into shape for planting. This
work was commenced with a force of less than one hundred prionsers,
the spring of 1924 being devoted mainly to ditching and clearing land,
the planting of cotton, spring oats and general truck. This work was
done under the superintendency of the late Capt. C. J. Rhem. Camp
No. 1 was known as the incorrigible camp, receiving the prisoners of
desperate character and to Camp No. 2 were allotted the better grade
prisoners and the youthful ones. An organization was built with a
view to farming on an extensive scale in 1925. Prisoners were grad-ually
drafted to the farm. December 31, 1925 showed the following
prisoners in the various camps
:
Camp No. 1 223 prisoners—white
Camp No. 2 242 prisoners—white
Camp No. 3 126 prisoners—colored
The crop raised in 1925 is best told by the following facts taken from
the farm Inventory of December 31, 1925 :
Estimated crop of cotton: 1964 bales. (The final figures showed that
2,078 bales Avas the actual crop.)
12 State's Prison
Bushels
Corn 45,000
Peas 1,250
Peanuts - 10,348
Soja Beans - 200
Sweet Potatoes 5,090 '
Irish Potatoes - 900
Tons
Cotton Seed 321
Pea Vine Hay 100
Corn Shucks 25
Oats - 12
Millet Hay 25
Fodder - 4
The above figures fairly represent the crops raised in the year 1925,
but in addition to same, two large truck gardens have been operated for
the feeding of the employees and prisoners, great quantities of garden
produce having been raised.
The livestock to go in line Avith the progress of the farm was also
greatly augmented. Over 25,000 pounds of hog meat was cured for
storage. Also during the winter months hog killing for table use had
been a monthly feature of farm activities.
The following tabulation of livestock from the Inventory of De-cember
1925 is interesting:
Mules 192
Horses 27
Fattening Hogs 191
Sows 61
Boars 5
Shoats and pigs 316
Milk Cows - 18
Heifers 8
Bulls 2
Calves - 14
A special survey of the farm taken by prisoners under the direction
of a Civil Engineer, who was a prisoner, elicited the following tabula-tions
:
J i -fI '^' •t?^
Biennial Report 13
Under cultivation 4101.53
Wooded 1227.08
Ditches in Field, 37 miles 74.50
Road on Farm, 44.5 miles 139.00
Total Acres on Farm 5542.11
Length of Canal (miles) 3.4
Length of Dyke (miles) 7.4
Total length of ditches (miles) 120
1926
Encouraged by the success of 1925, the Directors are carrying out a
program of improvement and modernization of Caledonia Farm for
1926. The fertility, production and general condition of the farm are
on the upward trend. A large new barracks of brick, steel and concrete
is being erected. The building is to be modern in every detail and -will
accommodate 750 prisoners. The building Avill be attractive in ap-pearance,
is being built by Prison" labor entirely and will be ready for
occupancy early in 1927. This is a great and much needed progressive
step, as the old barracks built of wood are now inadequate, unsafe and
unsanitary to house the large number of prisoners confined on Cale-donia.
The first of the year saw a General Office installed in the Eheni
building, modern business methods introduced, an up to date perpetual
inventory and checking system installed, a system of daily reports in-stituted,
and this office made a general clearing house for the business
of the Farm. This innovation has proven profitable and very satisfac-tory,
the entire Avork being done by prisoners, adapted for this Avork
by previous training.
A saw mill has been erected which is proving of great usefulness
and also of considerable saving, as is also expected of the new flour
mill and the cane mill, which are in course of erection.
The bridges have been strengthened and in many cases the wooden
structures have been replaced by concrete culverts and arrangements
have been made to paint the dwelling houses and buildings. Innumer-able
repairs have been made to the buildings. In this particular in-stance
the value of the saw mill mu.st be emphasized, as the lumber
used is derived by way of the logging squad, relayed through the saw
mill.
14 State's Prison
CROPS
The following tabulation of crops planted is self-explanatory:
Cotton - 2.200
Corn 1.200
Irish Potatoes 50
Sweet Potatoes 50
Peanuts - 300
Wheat 300
Oats 300
Sugar Cane 25
Truck Garden 75
It slioukl be stated that the land OAvned by Messrs. Fountain, Law-rence,
Bass, and Tillery was purchased the first of January, placed in
condition and farmed by the State.
In addition to the above general work pertaining to the Farm the
fleet of trucks consisting of two Corbitts and four Fords, with a crcAV
of ten to twelve men have hauled from Tillery for the new building
750,000 bricks, 3,000 barrels cement, 75 tons lime, 100 tons steel, 6 car
loads of slate, all sand, gravel, lumber and material of every kind, not
aboA e enumerated used in construction of ncAV building as Avell as the
steel wire fencing for enclosure.
Attention is asked to the following extracts from tlie Inventory made
June 30. 1926:
LIVESTOCK
Mules 204
Horses 37
Cows 22
Yearlings 16
Calves 16
Bull 1
Fattening Calves 2
Hogs 70
Large Shoats 218
Smaller Shoats 166
Sucking Pigs 121
'^*,i^k
\fV
Biennial Report 15
pkisoneks on fakm
Camp No. 1 186 White
Camp No. 2 209 White
Camp No. 3 75 Colored
111 coiiiicctioii Avith the wheat crop it is worthy of note that the yield
was 32 7-10 bushels per acre.
In closing this report it should be stated, special attention is being
paid to hog raising and food production on the farm and at this time
indications point to this part of the farm's activities proving very
profitable.
THE CENTRAL PRISON
Marked improvement has been effected in the morale of the prisoners
and the general physical condition of the large Central Prison plant.
This has been done under the joint supervision of Dr. J. H. Xorman,
Physician-Warden, and Mr. H. H. Honeycutt, De})Uty Warden. Every
effort has been put forth to red;uce expenses Avithout crippling the ef-ficiency
of the organization. The offices of Physician and Warden were
consolidated upon the appointment of Dr. jSTorman, and at a saving of
jipproximately $3000.00 per annum. The report of Dr. ]^rorman, the
Physician-Warden, deals in detail with the Central Prison and Avill be
found elsewhere in this report.
I desire, however, to particularly call your attention to the cash eai'ii-ings
at the Central Prison for the past two years, these earnings having
totalled $55,658.49. Prior to this period the cash earnings of the Central
Prison were negligible. However, Avith the Installation of the Culvert
Plant, the chair Aveaving department, the tailor shop, the laundry, the
mattress department and other inside industries it has been possible to
shoAv cash eai-nings of $55,658.49 as mentioned above. I desire to urge
u])on you a continuance of your policy Avith reference to inside indus-tries
to care for that class of labor Avhicli cannot be properly Avorked in
heavier Avork. As you w(dl knoAV this class is increasing rapidly.
In conclusion I desire to extend my apperciation to each member of
the Board of Directors for the confidence you haA-e placed in me and for
the Avilling and valuable assistance you have rendered Avithout Avhich the
successful operation of the affairs of the Prison Avould not have been
l)ossible.
16 State's Prison
I also wish to thank the other officials and employees for the loyal
support they have given me.
Respectfully,
Geo, Ross Pou,
Superintende^it.
^,0^
REPORT OF THE PHYSICIAN-WARDEN
To the Superintendent
:
As Pliysiciau-Warden, I have the honor to submit the following-biennial
report for the period beginning June 30, 1924 and ending
June 30, 1926.
During this time we have received 1,192 prisoners. Each j^risouer
has gone through the regular routine, Avhich is as follows : The prisoner
is taken immediately for a bath, hair cut, shave and clean suit. His
old clothes are either destroyed or sent home. His card is then made
out, which includes his weight, height, age, color, marks of identifica-tion,
religion, education, occupation, nativity, etc. His finger prints
and photograph are taken, a copy of which is sent to the Bureau of
Identification at Washington, D. C, from there we get valuable reports
on many of the prisoners past history. He is given a Bible, a book
of rules and an individual drinking cup, also a short lecture as to what
is required of him.
He is then examined by the physician as to his physical and mental
condition. A record of this examination is kept on an indexed card,
a copy of which goes with the prisoner to the camp or farm to which
is he assigned. While on my regular inspection trips to the various
farms and camps, I find the cards a great assistance and time-saver in
rechecking the men's physical condition. This should also be a big
help to the local physician.. The prisoner is assigned to duty according
to his physical and mental condition.
All prisoners are vaccinated for smallpox and typhoid fever. If there
is any sign of syphillis a blood test is made. Occasionally a prisoner
has positive signs of syphillis and the blood tests show negative. He is
given a few doses of Salvarsan and then a blood test made again. This
second blood test nearly always shows positive. If a prisoner is found
to need an operation, this is done before he is sent out for work.
We now try to have the necessary dental work done for each prisoner
before he leaves the Central Prison.
The diet is varied and all articles well prepared. This is evidenced
by the better health and physical condition of the prisoners, who al-most
invariably gain weight after entering the Prison. We have very
few complaints about the food and these are always from a class of
men who are not accustomed to properly prepared food.
All prisoners are placed in "B" grade when they enter the Prison.
18 State's Prison
Some are found to be trustworthy and are placed in ''A" grade, while
'some few disobey the rules or are incorrigible and are placed in "C"
grade ; others just drift along in "B" grade.
For the past several years I have been making regular inspection
visits to the Prison camps throughout the State. While I am at these
camps I look after the sanitary conditions, diet, water and general
health of the prisoners and make such suggestions as I think necessary.
I also make a physical examination of all the men, and when I find
men who are not physically able to work or who are seriously sick, they
are sent into Central Prison for treatment.
The 1,192 prisoners are classed physically as follows
:
Grade "A" rating physically from 90 to 100 694
Grade "B" rating physically from 75 to 90 236
Grade "C" rating physically from 50 to 75 '.
' ...'. 180
Grade "D" rating physically below 50 74
Grade "E" totally disabled 7
Three men escaped. All have been recaptured.
Received for electrocution 32
Electrocuted . - 16
Commuted to life imprisonment .. 9
Held on appeal - -— 7
Colored - - 27
White - - ..' 5
For murder j.— : .-^-.-: : 27
For rape 5
The physically disabled prisoners at the Central Prison aiid those
prisoners in transit are kept at work weaving chair bottoms for the
Cranford Chair Company. This keeps the men busy and prevents them
from getting in all sorts of mischief, until they are assigned to other
duty.
The health of the prisoners is remarkable.. The average daily sick
for this period Avas six, (compared with thirty-eight in my previous
report covering the years 1923 and 1924). Part of this was due to
the tubercular who are now at the Sanatorium.
The number of sick and injured received from the camps and farms
for treatment during 1924 to 1926 was 260.
Received from the Sanatorium as cured ' 6
Received from Criminal Insane at Raleigh as cured 4
Received from Criminal Insane at Goldsboro as cured 5
Biennial Report 19
The number of deaths from 1924 to 1926 was as follows:
Tuberculosis 5
Hodgkins disease 1
Heart disease (organic) 3
Gunshot wounds 1
Malaria 1
Septicaemia i
Paralysis , ; 1
All prisoners who enter the Prison with venereal disease are held at
Central Prison until cured. We received and treated the following:
Gonorrhoea (cured and discharged) 127
Blood test for Syphillis as follows:
Negative 129
Positive 74
203
Of the positive, cured and discharged 67
Remaining under treatment 7
Intra Venous doses of Salvarsan 998
Eleven and one-half per cent of the prisoners received have syphillis
and nine per cent have Gonorrhoea. The total venereal infection of
prisoner received is about tw^enty per cent.
We received seven drug addicts during the j^eriod. They are all
cured and at work.
We received thirty-eight cases of Scabies (itch) which were isolated
until cured.
The following operations were performed during the period;
Appendicits 13
Removed tonsils 18
Removed gall stones 1
Removed eye 3
Hernia 3
Gunshot wounds 3
Knife wounds 2
Hemmorrhoids 2
Bladder 1
Maxillary (jaw bone) 1
20 State's Prison
Mastoid 1
Fistula 2
Surgery of hand 3
53
The building is kept in the best possible sanitary condition, but
it takes continual work and much expense to do this. The wiring
throughout the building is in bad shape and dangerous. The plumbing
is also in bad shape. Many of the numerous pipes are eaten up with
rust and spring leakes almost daily. It is all a complete patcliAvork of
old and new pipes., There is hardly any time that water can be gotten
at all points on account of the workmen repairing some line.
The sewer lines also give much trouble.
The roof leaks at many points. We had an expert repair part of
the roof, open the gutters and replace part of them at a great cost, but
the roof still leaks.
The heating system is giving fairly good service.
The building has so much waste space that it takes an excess amount
of heat, light and water to reach all parts. If it were more compact,
this expense would be considerably less. I have moved the prisoners
around and eliminated one building, which has materially reduced the
expense of heat, water and light.
I have made some changes and done much repair work on buildings
and grounds. The most expensive of which is as follow^s
:
Overhauling generators and engines.
Replacing part of plumbing—main building and laundry
Installing new washing and sewing machines
Repairing fireburnt walls in Administration building
Building concrete porch on front and side of Administration building
Installing heat in Superintendent's apartment and repairs on others
Rewiring part of the building and placing new lights on buildings
Building new guard post, mule stalls, cow shelter, blacksmith and
carpenter shop, coal chute, moved coal yard, sowed six acres in permanent
pasture for cows and mules and cleaned out and opened all ditches, many
of which had been closed for years.
The old dilapidated buildings and fence in the back yard torn down
and made a ball park for the prisoners. This ball park has been a great
source of pleasure for the prisoners and has helped to keep up their morale.
We joined the City League and had some good games.
The Prison property East of the Prison Wall, which was more or less
a junk pile, has been cleaned up. The ravine in the North East corner
of the yard, covered about an acre of ground and ten feet deep, has been
filled in and is used for a wood yard.
Biennial Report 21
The old shop building in the back yard has been renovated, and is now
used by the North Carolina State Highway Commission for a Concrete
Culvert Factory. Thirty prisoners are furnished to work in their factory
at a per diem.
There is an average of about fifty women. They do all the laundry
and, make all the prisoners clothes, except winter under-wear. Those
who are not kept busy at this, weave chair bottoms for the Cranford
Chair Company and make prisoners suits for Rosner Sales Agency,
who in turn sell them to the chain gangs throughout the State. I be-lieve
that this will eventually be very profitable.
We are making a good grade of shuck and cotton mattress for use
at the various camps and farms. This is a much better and cheaper
mattress in the long run than the straw mattress, Avhich was formerly
used. These mattresses last considerably longer and are more
comfortable.
At the soap house in the back yard we use the scraps and make
about eight barrels of soap monthly.
We have a model dairy inside the walls of the Prison, with a herd
of nine cows. The dairy is screened and in good sanitary condition.
The cows give from twenty-four to thirty-two gallons of milk daily.
A separator w^as bought and a creamery installed in one of the rooms
adjacent to the kitchen. There is a sixty-five ton capacity silo in con-nection
with, the dairy. We fill this silo during the fall with silage
and have used it throughout the winter for the cows. This silage will
last until we are ready to refill. We have seven acres of excellent
permanent pasture back of the wall where the land was too rough to
cultivate.
The "A" grade j^risouers are segregated during meals. They sleep in
*'A" grade quarters, which are not under lock and key and are not
guarded. They w^ere segregated in May 1925 and since that time only
one has been reported to me for infraction of rules. He w'as using pro-fane
language. There has never been any boisterous or profane
language, rowdyism or quarrels of any kind except the one time.
It might not be amiss to give my view^ here of the form of punishment
we are now using in the place of flogging. I have seen both forms
tried and believe solitary confinement is far better in every respect.
Am sure the records will show fewer repeaters. Some of the best
men I have now have thoroughly tried out the solitary cell. Flogging
would never have had the same effect.
22 State's Prison
In closing I wish to take tliis opportunity to thank the Prison
Officials and Employees, all of whom have given their hearty coopera-tion
for the welfare of the prisoners and economizing for the Prison.
Respectfully,
J. H. NOKMAN, Jr.,
Physician- Warden.
REPORT OF THE DEPUTY WARDEN
To the Superintendent:
Sir : As Deputy Warden and Director of the State Bureau of
Identification I submit herewith biennial report for the period beginning
June 30, 1924 and ending June 30, 1926.
All prisoners upon entering the Prison are given hair cut, shave and
bath. Then returned to this office and listed as to serial number, term
and crime. Full description is taken, as are references of their nearest
relatives. I make two copies of finger prints, one copy is retained and
filed in my ofiice and one copy forwarded to the Department of Justice
at Washington, D. C. The Department of Justice gives me a report
on the former record of the prisoner, if any, and I file same with copy
of the finger prints in this ofiice. This is valuable information for
the Prison Officials in regard to grading and working the men.
I also make photograph of each prisoner and file the same. When a
prisoner escapes we get out a circular Avitli full description of the
man, with finger prints and photograph. One of these circulars is
mailed to officers throughout the States and Counties. This has proven
the most successful way to apprehend the escapes.
During this period we have recaptured eighty-seven, of this number
forty-nine were first identified by their finger prints. I believe the
making of the finger prints of a prisoner when he is admitted to the
Prison makes a great impression on the majority of the men, realizing
we have on file a lasting identification of them.
I think when all the Sherifi^s and Chief of Police of the State get
acquainted with the finger print system and establish a Bureau of
Identification it will have more effect on the criminal element of the
country than any one thing. It Avill give the solicitors and Courts some-thing
with Avliich to check up on the criminals.
I believe that it would be well worth the expense of establishing
a Bureau of Identification in each county; so that each solicitor might
have the information of the Bureau. If each city and town would co-operate
it would prove more beneficial.
I always give each prisoner a copy of the rules of the Prison and
a Testament. I also give them a lecture as to how to make good
while in the Prison. A large number seem to appreciate the advice,
while some are indifferent.
During the period of two years I have made finger prints of 1,243
24 State's Prison
prisoners. This includes all that have been received at the Prison
during this period.
I have also received around 500 prints from the different States, and
by our cooperation with them has been the cause of apprehending a
great number of escapes.
[ wish to thank the Officials and employees for their cooperation
*tfjith this office.
EespectfuUy,
H. H. HONEYCUTT,
Depuiy Warden, Director Bureau Iclentijication.
REPORT OF THE CHIEF CLERK
Mr. Geo. Eoss Pou.
Suj)erinten(hu}f. The State Prison Department.
Sir :
I hand you herewith statistical data relative to the prisoners i-eceived
and under your control for the hiennium ended June 30, 1926.
I also submit herewith report of Auditors of the books in my office
for the fiscal year ended June 30, 1925 and June 30, 1926. In
addition you will find audit reports for the calendar year 1925 and the
calendar year 1926.
Eespectfully,
Hugh A. Love,
Chief Cleric.
26 State's Prison
TABLE No. 1
Population Record of Prison from June 30, 1924 to June 30, 1926.
Prisoners remaining June 30, 1924 1,240
Received from Counties 1,192
Received by revocation of parole 3
Recapture of escapes 87
Total received 2,522
Discharged by expiration of sentence 649
Pardoned or paroled 139
Deaths from all causes '. 24
Escaped 117
Transferred to Insane Hospitals and Sanatorium 107
1,036
Prisoners remaining June 30, 1926 1,486
TABLE No. 2
Death among prison population from June 30, 1924 to June 30, 1926.
Deaths from all causes 24
Average population two years 1,363
Percentage of deaths per year 0087
Per cent of deaths in State 1924 0122
Per cent of deaths in State 1925 0115
This death rate percentage of the State is from records of the State
Board of Health, Bureau of Vital Statistics for 1924 and 1925. This shows
prison death rate below the State average for 1924 and 1925.
BiEXxiAL Report 27
TABLE No. 3
Distribution of Prisoners June 30, 1926.
Central Prison 282
Camp Polk Farm 118
Camp Number one Caledonia 186
Camp Number two Caledonia 210
Camp Number three Caledonia 75
Barham Camp 40
Berry Camp 71
Ranes Camp '. 133
Champion Camp 39
Gulleys Camp 18
Ewings Camp 49
Holloways Camp 54
Bakers Camp ; 131
Rights Camp 59
Rollins Camp 21
Total I486
TABLE No. 4
Races* and sex of prisoners confined on June 30, 1926
White males 609
White females 14
Colored males 811
Colored females 52
Total 1,486
TABLE No. 5
Social Relations of prisoners received from June 30, 1924 to June 30, 1926.
Married 501
Single 641
Widows 20
Widowers 30
Total 1192
28 State's Prison
TABLE No. 6
Religious record of prisoners prior to conviction, received from
June 30, 1924 to June 30, 1926.
Attended Sunday Scliool 451
Attended Church and Sunday School 390
Attended neither Sunday School nor Church 351
Total 1,192
TABLE No. 7
Crimes for Which prisoners were sentenced from
June 30, 1924 to June 30, 1926.
Infanticide 1
Burglary 19
Seduction 7
Abortion 2
Burning Barn 4
Rape 4
Murder first degree 9
Felonious breaking 4
False pretense and conspiracy 2
Dynamiting house 1
Selling whiskey 4
Grand larceny 1
Transporting whiskey 1
Manslaughter .....137
Assault intent rape 5
Attempt rape 32
Housebreaking 30
Bigamy 25
Abortion and prostitution 1
Burglary second degree 15
Larceny 126
Housebreaking and entering — 22
Kidnaping 4
Embezzlement 12
Carbreaking and larceny 8
Forgery 49
Murder second degree 132
Secret assault 10
Highway robbery 22
Automobile theft 31
Receiving stolen goods -.. 17
Larceny from person 12
Assault deadly weapon 26
Store burning 2
Store breaking 40
Crime against nature 7
Forgery and embezzlement 3
Highway robbery and larceny 4
Store breaking 20
Breaking, entering, larceny and
receiving 21
Aiding and abetting 2
Burning dwelling 3
Robbery 21
Concealing birth of child 3
Delivering pistol to prisoner 1
Passing worthless checks 2
Escape 2
Castration 9
Accepting bribe ., 1
Bank robbery 3
Fornication and adultery 1
Violating banking laws 3
Incest 10
Carnal knowledge of girl under
16 20
Attempt arson 1
Arson 5
Assault intent to kill 29
Accessory after fact 2
Storebreaking and larceny 16
Prostitution 2
Elopment 2
Breaking and entering 20
Abandonment 1
False pretense 9
Manufacturing whiskey 14
Larceny and receiving 82
Housebreaking and larceny 56
1,192
BiENXiAL Report 29
TABLE No. 8
Occupation of prisoners prior to conviction, received from
June 30, 1924 to June 30, 1926.
Laborers 776
Farmers 160
Preachers 2
Painters 23
Clothes Pressers 4
Clerks 5
Mechanics 13
Doctors 2
Plumbers .- 8
Cooks 29
Brick masons 2
Traveling salesmen 3
Carpenters 13
Linemen 2
Boiler makers 2
Textile vi'orkers 14
Bookkeepers 3
Printers -- 2
Firemen — 16
Teachers 1
Blacksmiths 8
Railroad conductors 1
Clerk of court 1
Janitor 1
Merchants 8
Butlers 2
Bankers 3
Tailors 3
Lawyer 1
Electricians 9
Office Work 2
Barbers 10
Grocery clerks 2
Cafe worker 1
Telegraph operator 1
Cement worker 1
Plasterer 1
Timekeepers 2
Butchers 3
Domestic 1
Shoemaker 1
Candy maker 1
Automobile mechanics 34
Automobile salesman 1
Insurance 1
Housewife 1
Sheet metal worker 1
Salesmen 2
Watchmaker 1
Shoe shiner 1
Grocer 1
Engineer 1
Real estate dealer 1
Hotel waiter 1
Decorator 1
Pressman 1
1,192
TABLE No. 9
Ages of prisoners received from June 30, 1924 to June 30, 1926.
14 to 20 years 310
20 to 30 years 495
30 to 40 years 240
40 to 50 years 85
50 to 60 years 48
60 to 70 years 12
70 to 80 years 2
Total 1192
30 State's Prison
TABLE No. 10
Number of prisoners received fi'om each county from
June 30, 1924 to June 30, 1926
Alamance 9
Alexander 2
Alleghany 2
Anson 13
Ashe S
Avery 13
Bertie 8
Beaufort 10
Bladen 5
Brunswick 3
Buncombe 51
Burke -.: 14
Carbarrus 8
Caldwell 7
Carteret 1
Caswell 4
Catawba 19
Chatham H
Cherokee 2
Chowan '^
Cleveland IS
Camden 1
Columbus 6
Craven 14
Currituck 4
Cumberland 15
Davidson 22
Davie 2
Duplin 12
Durham 24
Edgecombe 25
Forsythe 66
Franklin 18
Gates 5
Gaston 25
Granville 3
Greene - 2
Guilford 73
Halifax 24
Harnett 15
Henderson 3
Hertford 5
Lee 16
Lenoir 13
Lincoln 4
McDowell 9
Madison 4
Martin 12
Mecklenburg 57
Mitchell 6
Montgomery 5
Moore 15
Nash 11
New Hanover 15
Northampton 6
Onslow - 3
Orange 14
Pender 2
Pasquotank 15
Perquimans 8
Person 3
Pitt 25
Polk 5
Pamlico 1
Randolph 10
Richmond 12
Robeson 36
Rockingham 7
Rowan 9
Rutherford 13
Sampson 9
Scotland 10
Stanley 27
Stokes 5
Surry 6
Swain 2
Tyrrell 4
Ti-ansylvania 1
Union 7
Vance 20
Wake 80
Warren 4
Washington 3
Watauga 7
BiExxiAL Report 31
Hoke 6
Hyde 1
Haywood 3
Iredell 5
Jones 2
Johnston 17
Jackson 2
Wayne 15
Wilkes 5
Wilson 19
Yadkin 18
Vancey 4
Total 1,192
TABLE No. 11
Religious Denominations of prisoners June 30, 1926.
Baptist -
Episcopalian
Methodist - -
Lutnerans -
Catholic
Chnstian Scientist
Christian
Church of God_
Greek Orthodox
Presbyterian
Quakers
Moravian
Dojnot belong to any church
White
32 State's Pkison
TABLE No. 13
Educational record of prisoners June 30, 1926
Wi
"/
•''<» V --
J.; *f~*rr
^ -^1
. %'
•//,
^l
Biennial Report 33
TABLE No. 15
Social relation of prisoners confined June 30, 1926
AUDITOR'S REPORT
36 State's Prison
AUDITOK'S EEPOET OF THE STATE'S PRISON
EOR THE CALENDAR YEAR 1925
March 22, 192G.
Hon. a. "W. McLean, Governor,
Ex-Officio Director of the Budget.
Raleigh, North Carolina.
Dear Sir :
We have examined the books and acconnts of the State's Prison cov-ering
the calendar year 1925, and respectfully submit the followinj.^
report
:
AUTHORITY FOB EXAMINATION
Our audit and examination was made under the authority of your
letter of February 15, 1926, of which the following is a copy:
Messrs. Scott-Charnley & Co.,
Certified Public Accountants.
Charlotte, North Carolina.
Gentlemen :
Confirming my verbal instructions to your Messrs. Scott and Smith:
In making the audit wliich I have requested you to make of the affairs
of the State's Prison, I should like for you to observe the following sug-gestions:
Make a complete audit and financial statement showing the operations
of the State's Prison for the period beginning January 1, 1925 and ending
December 31, 1925, covering the whole of the calendar year 1925. In the
report the amount expended for additions and betterments should be stated
separately so that the actual results of operations will be shown after giving
proper credit for the amounts paid out of prison receipts for additions and
betterments. In distinguishing operating expenses from expenditures made
for additions and betterments, the regular business rule approved by the
Federal Government in computing income taxes should be followed. Any
amount received from the sale of farm products produced during the year
1924 even though the sale is made after January 1, 1925, should not show as
an operating receipt for the period beginning January 1, 1925. Advances
made against the 1926 farming operations on the several farms should be
shown as an advance against the farming operations of 1926.
BiEKxiAL Report 37
I am sure you will observe that the State's Prison is different from the
other State Institutions, in that its operations are comparable to the opera-tions
of an industrial enterprise, because all of its revenue is derived from
the industries in which it is engaged. On account of the fact that it is
largely an industrial enterprise in which farming is its principal activity,
it is practically impossible to show a correct statement of its operating ac-counts,
except on the calendar year basis. This, of course, does not preclude
the making of a statement on the fiscal year basis (as is done at the other
institutions) for the purpose of fixing its relationship to the general fiscal
affairs of the State as of June 30th of each year.
Sincerely yours,
A. W. McLean,
Governor, and Ex-Officio Director of the Budget.
I
38 State's Prison
ACTIVITIES OF STATE'S PRISOT^
The activities of the State's Prison are divided into the following
organized units
:
1. Administration
2. Central Prison
(a) Chair Factory
(b) Culvert Plant
(c) Laundry
(d) Sewing Room
(e) Mattress Factory
3. Caledonia Farm
4. Cary Farm
Convict Camps
:
5. Asheville, X. C.
6. Simms, N. C.
7. Bat Cave, IST. C.
8. Almond, N". C.
9. Durham, N. C.
10. Hiddenite, N". C.
11. Marshall, K C.
12. Tarboro, K". C.
The nature of the operations of the State's Prison makes it entirely
ditferent from the other Institutions of the State, in that it is a revenue
producing activity.
At the close of the calendar year 1925, the prison population, as
shown by the records, w^as as follows
:
Revenue Producing Numier Percentage
Total White Prisoners 495 34.98
Total Colored Prisoners 575 40.63
Non-reven ue Producing
Total White Prisoners 101 .07.14
Total Colored Prisoners 244 17.25
Total Prison Population 1,415 100.00
<
Biennial Report 39
The Prison population is divided, as to color and sex as folloAvs
:
Total White Males 5S3
Total White Females 12
Total Colored Males 7S4
Total Colored Females 36
Total Prison Population '. 1,415
40 State's Prison
NET RESULTS FROM OPERATIONS FOR THE CALENDAR YEAR
ENDED DECEMBER 31, 1925
Caledonia farm
Total Income for Calendar Year 1925 $465,294.34
Total Expense for Calendar Year 1925 413,473.35
Net Profits from Caledonia Farm
for Calendar Year 1925 $ 51,820.99
Vary Farm
Total Income for Calendar Year 1925 $144,836.00
Total Expense for Calendar Year 1925 134,164.89
Net Profits from Cary Farm for
Calendar Year 1925 10,671.11
Co)tvict Camj) at AsheviUe
Total Income for Calendar Year 1925 $ 43.202.98
Total Expenses for Calendar Year 1925 24,257.17
Net Profits Convict Camp Asheville for
Calendar Year 1925 18,945.81
Convict Camp at 8imms
Total Income for Calendar Year 1925 $ 37,447.17
Total Expenses for Calendar Year 1925 19,562.99
Net Profits Convict Camp at Simms for
Calendar Year 1925 17,884.18
Convict Camp at Bat Cave
Total Income for Calendar Year 1925 $ 20,159.79
Total Expenses for Calendar Year 1925 12,864.49
Net Profits Convict Camp at Bat Cave for
Calendar Year 1925 7,295.30
Convict Camp at Almond
Total Income for Calendar Year 1925 $ 17,541.95
Total Expenses for Calendar Year 1925 ,11,576.11
Net Profits from Convict Camp at Almond for
Calendar Year 1925 5,965.84
Convict Camp at Durham
Total Income for Calendar Year 1925 $ 27,731.05
Total Expenses for Calendar Year 1925 17,396.26
BiEXxiAL Report 41
Net Profits from Convict Camp at Durham for
Calendar Year 1925 10,334.79
Convict Camp at Hiddenite
Total Income for Calendar Year 1925 $ 13,997.13
Total Expenses for Calendar Year 1925 11,070.76
Net Profits from Convict Camp at Hiddenite for
Calendar Year 1925 2,926.37
Convict Camp at Marshall
Total Income for Calendar Year 1925 $ 94,677.17
Total Expenses for Calendar Year 1925 43,458.97
Net Profit for the Calendar Year 1925 for
Marshall Camp 51,218.20
Total Net Profit for the Calendar Year 1925 from
Organized Units Showing Profits $177,062.59
XJ^"ITS SH0^\axG losses
Administ7-atio7i
Total Expenses for Calendar Year 1925 $ 29,742.31
Total Income for Calendar Year 1925 3,450.00
Total Losses for Administration for the
Calendar Year 1925 26,292.31
Central Prison
Total Expenses for Calendar Year 1925 $164,144.77
Total Income for Calendar Year 1926 56,156.87
Net losses of Central Prison for the
Calendar Year 1925 107,987.90
Convict Camp at Tarhoro
Total Expenses for Calendar Year 1925 $ 1,726.78
Total Income for Calendar Year 1925 1,487.71
Net Losses from Convict Camp at Tarboro for
Calendar Year 1925 239.07
Total Net Losses for the Calendar Year 1925 from
Organized Units Showing Losses $134,519.28
42 State's Prison
SUMMARY
Total Net Profits for the Calendar Year 1925 from Organized
Units Showing Profits $177,062.59
Total Net Losses for the Calendar Year 1925 from Organized
Units Showing Losses 134,519.28
Total Net Operating Profits of State's Prison (as a whole) for the
Calendar Year 1925 exclusive of Amount paid prisoners for them-selves
and families (Commutation) $ 42,543.31
Less Total Amount Paid Prisoners for themselves and families
(Commutation) for the Calendar Year 1925 24,449.88
Total Net Profits of State's Prison (as a whole) for the Calendar
Year 1925 after deducting amount paid Prisoners (Commu-tation)
$ 18,093.43
Biennial Report 43
CALEDONIA FARM
The Caledouia Farm is located in Halifax County, K'orth Carolina,
is owned and operated by the State's Prison, and contains about 4,101
acres, all of "whieli "were under cultivation in the Calendar Year 192,"),
for the following crops
:
Production Acres
2,047 Bales Cotton 2,165
767 Tons Cotton Seed Corn 1,09J>
48,000 Bushels Peanuts 212
10,348 Bushels Hay 409
550 Tons Sweet Potatoes 43
6,000 Bushels Beans and Peas -54
1,600 Bushels Alfalfa 14
22 Tons Vegetables 106
Total Acres 4,101
In addition to the above named crops, there Avere raised on the fai'm
the following
:
40 Head of Cattle, Producing 16,620 lbs. Beef
349 Head of Hogs, Producing 9,100 lbs. Pork and Hams
For the production of these crops and the cultivation of this farm,
there Avas required during the year, the following:
174 Horses and Mules.
450 Prisoners.
The above number of prisoners Avas the estimated aA'erage required in
farm Avork. In addition to these, there Avere other prisoners maintained
there for safe keeping, because they Avere not required in other Avork.
On account of the eroAvded condition of the Central Prison it lias
been necessary to maintain the overflow of idle prisoners at the tAvo State
Farms, which accounts for there being more prisoners at the Farms than
are required for farm Avork.
We have prepared a statement of the Income and Expenses of
Caledonia Farm Covering the Calendar Year 1925, Avhich shoAvs the
following :
Income:
Sale of Farm Produce $ 63,860.45
Receipts for Convict Labor 808.58
Convict Labor for Permanent Improvements 7,937.37
44 State's Prison
Maintaining Excess Prisoners 8,793.15
Miscellaneous Income 574.50
Inventories at Close of Year 383,320.29
Total Income - $465,294.34
Expenses
:
Operating Expenses $219,695.71
Inventories Beginning of year 193,777.64 $413,473.35
Operating Profit for the Calendar Year 1925 for
Caledonia Farm $ 51,820.99
It will be noted that the amount of the inventories at the beginning
of the Calendar Year is an expense for the year ; and the amount of
the ijiventories at the close of the Calendar Year is an income for the
year.
These inventories are shoAvn in classified detail Schedule 28, and
consist of the Farm Products, Equipment and Supplies. These in-ventories
are valued as follows
:
Farm Products—At Current Market Value.
Equipment and Supplies—At Actual Value.
As the inventories of the Equipment and Supplies were taken at actual
value, it obviated the necessity of setting up an annual percentage of
depreciation. The amount charged off as depreciation by this method
however, amounted to $19,705.27.
GARY FARM
The Cary Farm is located in Wake County, Xorth Carolina; is
owned and operated by the State's Prison and contains approximately
2,680 acres, of which 1,075 acres were cultivated in the Calendar Year
1925, for the following crops
:
Production Acres
500 Bales Cotton 400
187 tons Cotton Seed Corn 350
5,250 Bushels Hay 95
230 Tons Sweet Potatoes 25
1,900 Bushels Beans and Peas 65
600 Bushels Alfalfa 15
400 Bushels Wheat 75
Vegetables 50
Total Acres 1,075
Biennial Report 15
In addition to the above named crops, there Avere raised the following
:
IS Head of Cattle—Producing 9,900 lbs. Beef
125 Head of Hogs—Producing 11,220 lbs. Pork and Hams
For the cnltivation of this farm, there were required 73 Horses and
Mules and 100 prisoners. This number of prisoners did not include
the idle prisoners Avhich were kept at this farm.
We have prepared a statement of the Expenses and Income of the
Gary Farm, covering the Calendar Year 1925, which shows the following
Income:
Sale of Farm Product $ 10,567.94
Receipts for Convict Labor 1,249.68
Convict Labor for Permanent Improvements 11,381.51
Cost of Maintaining Excess Prisoners 20,520.90
Inventories at close of year. 101,115.97
Total Income $144,836.00
Expenses:
Operating Expenses $ 71,783.19
Inventories at Beginning of Year 62,381.70 134,164.89
Operating Profit for the Calendar Year 1925 for Cary
Farm $ 10,671.11
It will be noted that the amount of the inventories at the bcffinninir
of the Calendar Year Avas an expense for the year, and the amount of
the inventories at the close of the Calendar Year was an income for
the year.
These inventories Avere taken on the same basis of valuation as
Avere the inventories at Caledonia Farm, Avhich Avas as folloAvs :
Farm Products—^At Current Market Value.
Equipment and Supplies—At Actual Value.
By taking the inventories at actual value precluded the necessity of
separately providing for a fixed percentage of depreciation on original
cost. The depreciation charged off by this method, hoAvever, amounted
to $11,519.57.
CENTRAL PRISON
We have prepared a statement of the Expenses and Income of the
Central Prison for the Calendar Year 1925, Avhich shows the folloAving:
46 State's Prison
Expenses
:
Total Expenses $129,273.04
Inventories Beginning of Year 34,871.73
Total Expenses $164,144.77
Income
:
Operating Income $25,096.31
Inventories at Close of Year 31,060.56 56,156.87
Expenses in Excess of Income for the Central Prison
for Calendar Year 1925 $107,987.90
The income of tlie Central Prison arises from convict labor used in
the Chair Factory, Culvert Plant, Laundry, Sewing Eoom and Mat-tress
Factory; also the labor used in making permanent improvements.
The policy of the Superintendent of the State's Prison is to keep
the population of the Central Prison as small as possible by assigning
the convicts to outside activities. There is, however, an insufHcient de-mand
to take care of all of the available convict labor and the surplus
is maintained at the Farms largely on account of reduced cost of main-tenance
and the lack of room at the Central Prison.
INVENTORIES AND DEPRECIATION
We examined all of the detailed statements of the inventories taken at
both the beginning and closing of the Calendar Year 1925, and tested
their clerical accuracy.
The inventories were valued upon the following basis
:
1. Farm products at Current Market Prices.
2. Supplies and Materials (Exclusive of Foods) at cost.
3. Equipment and Live Stock at Appraised Value after allowing for wear
and tear.
It has been the custom in the past to appraise the value of all equip-ment,
including farm machinery, live stock, prisoners' supplies, etc.,
at actual value after allowance for rate of percentage for depreciation
based upon cost. For the Calendar Year 1925, the total depreciation
(diarged off by using this method of taking inventories, amounted to
$58,901.73.
The farm products were valued at the time the inventories were taken
at the prevailing current market prices, or lower. The following is a
o
S. K
§5
c £
BiEXXiAL Report 47
})artial list of the pi-ineipal items of the farm products showing the units
iuveutory value used, both at the beginning and close of the Calendar
Year 1925.
192ff 1925
Unit Inventory Unit Inventory
Jan. 1, 1925 Dec. 31, 1925
Cotton, Per Pound $ .20 $ .18
Corn, Per Bushel 1.25 1.05
Hay and Fodder, Per Ton 25.00 23.74
Peanuts, Per Bushel None 1.20
Sweet Potatoes, Per Bushel 1.00 1.00
Subsequent to December 31, 1925, at which time the inventories Avere
taken, the cotton had been sold, or a greater part, at a price in excess
of the inventory value.
ASSETS AXD LIABILITIES
AVe have prepared a comparative Balance Sheet of the Assets and
Liabilities of the State's Prison at the close of business, December 31,
1924 and December 31, 1925, which shows the following:
Dec. 31, 1925
Dec. 31, 192 'f
Assets:
Inventories $ 535,155.87 $ 304,228.20
Accounts Receivable 43,321.80 25,974.45
Land, Buildings and Equipment 2,179,894.73 2,114,431.03
Total Assets $2,758,372.40 $2,444,633.68
Less Liabilities 10,019.85 326,976.42
Assets in Excess of Liabilities $2,748,352.55 $2,117,657.26
Ph i-H
y, H
<1 r-o
<1
-K
BiExxiAL Report 49
SUMMARY OF AUDIT
FOR THE FISCAL YEAR, ENDING JUNE 30. 1926
Summary of Audit By Goodno, Steel & Goddard for fiscal year ending June
30. 1925. Submitted on August 15, 1925.
Tlie accounts for tiie year show an operating surplus amounting ro
$.38,475.80: this, of course, does not include amounts expended for Better-ments
or expense incurred in preparation for the 1925 Farm Crops. The
details are as follows:
RkVK.MK PKODICING PlUSOXERS
Income
Sale of Farm Produce $201,358.53
*Convict labor, Highways and
Quarries 253,321.21
tConvict labor, Betterments 14,562.43
$469,242.17
Exijenditurcs
Farm Material, Repairs, Sustenance
of Prisoners there, plus guarding
and supervision $111,289.04
Convict camps, Sustenance, guarding
and supervision 131,999.75
Transportation to and from Camps.... 8,141.73
$251,430.52
Surplus, Revenue Producers $217,811.65
No.\ Revenue Producixo Pki.soxers
l7icomc
*Chair Factory Labor $ 8,940.02
Miscellaneous 144.67
tConvict labor. Betterments 1,903.20
$ 10,927.89
Ejijcnditures
Administration overhead $ 15,570.57
Interest 5,285.22
Central Prison, Maintenance 134,749.89
Dangerous Insane, Maintenance 6,535.66
Rewards and Recaptures 3,802.60
Per Diem paid prisoners 24,283.05
Miscellaneous 76.75 — $190,313.74
Deficiency Non Revenue Producers.... $179,335.85
Net Surplus 38,475.80
t Includes labor of eonviil.>.
* Includes revenue earned but not yet collected.
50 State's Prison
REPORT OF AUDIT
FOR FISCAL YEAR, ENDING JUNE 30. 1926
604 Johnston Building,
Charlotte, North Carolina,
December 13, 1926.
Honorable A. W. McLean, Governor,
Ex-Offlcio Director of the Budget.
Rialeigh, North Carolina.
Deak Sir:—We have examined the books and accounts of the State's
Prison, covering the Fiscal Year ended June 30, 1926, and respectfully sub-mit
the following report:
1. AtTTHORITY FOR EXAMINATION
Our Audit and Examination for the Fiscal Year Ended June 30, 1926,
was made at your request, to conform to the instructions given for the
Audit of the Calendar Year ended December 31, 1925, a copy of which is as
follows
:
"February 15, 1926.
Messrs. Scott. Charnley D., & Co.,
Certified Public Accountants,
Charlotte, North Carolina.
Gentlemen:—Confirming my verbal instructions to your Messrs. Scott and
Smith
:
In making the audit which I have requested you to make of the affairs
of the State's Prison, I should like for you to observe the following
suggestions:
Make a complete audit and financial statement showing the operations
of the State's Prison for the period beginning January 1, 1925 and ending
December 31, 1925, covering the whole of the Calendar year 1925. In the
report the amount expended for additions and betterments should be stated
separately so that the actual results of operations will be shown after giv-ing
proper credit for the amounts paid out of prison receipts for additions
and betterments. In distinguishing operating expenses from expenditures
made for additions and betterments, the regular business rule approved by
the Federal Government in computing income taxes should be followed.
Any amount received from the sale of farm products produced during the
year of 1924 even though the sale is made after January 1, 1925, should not
show as an operating receipt for the period beginning January 1, 1925.
Advances made against the 1926 farming operations on the several farms
should be shown as an advance against the farming operations of 1926.
I am sure you will observe that the State's Prison is different from the
other State Institutions, in that its operations are comparable to the opera-
Biennial Report 51
tions of an industrial enterprise, because all of its revenue is derived from
the industries in which it is engaged. On account of the fact that it is
largely an industrial enterprise in which farming is its principal activity,
it is practically impossible to show a correct statement of its operating ac-count,
except on the Calendar year basis. This, of course, does not preclude
the making of a statement on the Fiscal year basis (as is done at the other
institutions) for the purpose of fixing its relationship to the general fiscal
affairs of the State as of June 30, of each year.
Sincerly yours,
A. W. McLeax,
Governor, and Ex-Offlcio Director of the Budget."
2. Activities of State's Prison
The activities of the State's Prison are divided into the following organized
units:
1. Administration
2. Central Prison
(A) Culvert Plant
(B) Chair Factory
(C) Laundry
'
(D) Sewing Room
(E) Mattress Factory
(F) Storage Room
3. Caledonia Farm
4. Cary Farm
Convict Camps
5.
52 State's Prison
Total population July 1, 1925 1.340
Admitted during year ..- 568
Recaptured 35
1,943
Deduct
Prisoners discharged 337
Paroled and Pardoned - 68
Died ''
Escaped 45
457
Net population June 30, 1926 1,486
The net increase in population for the Year was 146.
3. Nkt Results from Opkkations for the Fiscal Yeak Ended June 30, 1926.
Units Showing Profits
Caledonia Farm
Total Income for Fiscal Year $ 484,595.50
Total Expenses for Fiscal Year 472,635.76
Net Profit from Caledonia Farm for Fiscal Year $ 11,959.74
Baker's Camp—Asheville, N. C.
Total Income for Fiscal Year $ 64,082.20
Total Expenses for Fiscal Year $ 30,384.60
Net Profit from Baker's Camp—Asheville, N. C,
for Fiscal Year 33,697.60
Barham's Camp—Tarboro, N. C.
Total Income for Fiscal Year $ 8,268.55
Total Expenses for Fiscal Year 3,940.07
Net Profit from Barham's Camp—Tarboro, N. C,
for Fiscal Year 4,328.48
Berry's Camp—Sivims, N. C.
Total Income for Fiscal Year $ 43,563.40
Total Expenses for Fiscal Year 20,289.75
Net Profit from Berry's Camp—Simms, N. C,
for Fiscal Year 23,273.65
HoUoway's Camp—Bat Cave, A\ C.
Total Income for Fiscal Year $ 11,547.25
Biennial Report 53
Total Expenses for Fiscal Year 9,530.47
Xet Profit from Holloway's Camp—Bat Cave, N. C,
for Fiscal Year 2,016.78
Vhinnpion's Cami)—Almond, N. C.
Total Income for Fiscal Year .$ 24,437.31
Total Expenses for Fiscal Year 17,831.79
Net Profit from Champion's Camp—Almond,
N. C. for Fiscal Year 6,605.52
Eicing's Cami)—Durham. X. C.
Total Income for Fiscal Year $ 27,675.57
Total Expenses for Fiscal Year 16,597.37
Net Profits from Swing's Camp—Durham,
N. C. for Fiscal Year 11,078.20
Hight's Cavil)—Hiddenite, N. C.
Total Income for Fiscal Year $ 21.656.87
Total Expenses for Fiscal Year 17,429.67
Net Profits from Might's Camp—Hiddenite,
N. C. for Fiscal Year 4,227.20
Ranr's Cami)—Marshall. JV. C.
Total Income for Fiscal Year $ 87,974.52
Total Expenses for Fiscal Year 40,657.02
Net Profits from Rane's Camp—Marshall,
N. C. for Fiscal Year 47,317.50
Cole's Cami)—Waynes ville, N. C.
Total Income for Fiscal Year ^ 2,986.00
Total Expenses for Fiscal Year 1,602.94
Net Profits from Cole's Camp—Waynesville,
for Fiscal Year 1,383.06
Rollin's Camp—Durham. N. C.
Total Income for Fiscal Year $ 3,081.73
Total Expenses for Fiscal Year 1,698.26
Net Profit from Rollin's Camp—Durham,
for Fiscal Year 1,383.47
54 State's Prison
Bailey's Cainp—Morehead, N. C.
Total Income for Fiscal Year $ 2,949.75
Total Expenses for Fiscal Year 1,892.58
Net Profit from Bailey's Camp—Morehead,
for Fiscal Year 1,057.17
GuUey's Camp—Dublin, N. C.
Total Income for Fiscal Year $ 2,202.61
Total Expenses for Fiscal Year „.. 563.71
Net Profit from Gulley's Camp—Dublin,
N. C. for Fiscal Year 1,638.90
Holloicay's Camp—Chimney Rock, N. C.
Total Income for Fiscal Year $ 4,769.40
Total Expenses for Fiscal Year 4,157.02
Net Profit from Holloway's Camp
—
Chimney Rock, N. C. for Fiscal Year 612.38
Holloicay's Camp—Dublin, A'. C.
Total Income for Fiscal Year $ 1,968.85
Total Expense for Fiscal Year 1,666.67
Net Profit from Holloway's Camp—Dublin, N. C,
for Fiscal Year 302.18
Total net profits for the fiscal year from
organized units showing profits $150,881.83
Units Showing Losses
Administration
Total Expenses for Fiscal Year $ 33,478.30
Total Income for Fiscal Year 3,802.50
Net Loss from Administration for Fiscal Year $ 29,675.80
Central Prison
Total Expenses for Fiscal Year $112,305.57
Total Income for Fiscal Year 80,962.88
Net Loss from Central Prison for Fiscal Year 31,342.69
Biennial Report
Cary Farm
Total Expenses for Fiscal Year $157,968.40
Total Income for Fiscal Year 133,826.87
Net Loss from Cary Farm for Fiscal Year 24,141.53
Total net losses for the Fiscal Year from organized
units showing losses 85,160.02
Summary
Total net profits for the Fiscal Year from organized units
showing profits $150,881.83
Total net losses for the Fiscal Year from organized units
showing losses 85,160.02
Total net operating profit of the State's Prison (as a whole)
for the Fiscal Year ended June 30, 1926 exclusive of the
amount paid prisoners for themselves and families
(Commutation) 65,721.81
Less: Total amount paid prisoners for themselves and
families (Commutation) for the Fiscal Year 19,847.11
Total net profits of State's Prison (as a whole) for the Fiscal
Year ended June 30, 1926, after deducting amount paid
prisoners (Commutation) $45,874.70
Inventories
The inventor^ies were taken by the management and furnished to us in
completed form. We tested the mathematical accuracy thereof and as-certained
that the prices used were on the following basis:
1. Farm Products at current market prices.
2. Supplies and materials at cost.
3. Equipment and livestock at Appraised value after allowing for wear
and tear.
A summary of the inventories, both at the beginning and end of the Fiscal
Year, is as follows:
Inventory Inventory
July 1, 19.25 June 30, 1926
Administration $ 4,152.25 $ 3,802.50
Central Prison 38,671.76 40,074.05
Caledonia Farm 115,763.41 218,907.52
Cary Farm : 53,496.25 53,833.93
Convict Camps
Baker's—Asheville 2,550.85 5,238.17
Barham's—Tarboro 730.65
Berry's—Simms 1,992.65 2,391.65
Holloway's—Bat Cave 1,292.95
56 State's PRisOiSr
Champion's—Almond 2,113.56
Ewing's—Durham 1.629.70 1,598.75
Highfs—Hiddenite 1,745.25 2,018.31
Rane's—Marshall 4,885.70 5,881.65
Cole's—Waynesville . 449.70
RoUin's—Durham 573.75
Bailey's—Morehead
Gulley's—Dublin 795.61
Hollowav's—Chimney Rock 1,508.15
Totals $226,180.77 $339,917.95
10. Assets and Liabilitiks
Attached hereto, is a statement of the Assets and Liabilities of the
State's Prison as at the close of the Fiscal Year, June 30, 1926, a summary
of which is as follows:
Assets:
Inventories , $ 339,917.95
Land, Buildings and Equipment 2,312,923.01
Accounts Receivable 66,099.47
Cost of planting crops not harvested 152,780.69
Total assets - $2,871,721.12
Surplus—Represented by total assets, as above 2,871,721.12
Respectfully submitted,
NATIONAL AUDIT ASSOCIATION.
GoRGG H. Caldwell,
Resident Manager.
Biennial Repokt 57
REPORT OF AUDIT FOR CALENDAR YEAR 1926
Honorable A. W. McLean, Governor,
Ex-Officio Director of the Budget,
Baleigh, Xorth Carolina.
Dear Sir : We liave examined the books of the State's Prison cover-ing
the calendar year 1926, and respectfully submit the following report:
1. Scope of Examination
The scope of our examination covered the process of verification by
internal check of the books of account ; it did not include an outside
verification of the Assets or the Liabilities.
2. Activities of State's Prison
The activities of the State's Prison are divided into the following
organized units:
1. Administration
2. Central Prison
(a) Chair Factory
(b) Culvert Plant
(c) Laundry
(d) Sewing Room
(e) Mattress Factory
(f) Printing Plant
3. Caledonia Farm
4. Gary Farm
5. Camps:
Baker's Camp—Asheville
Barham's Camp—Tarboro
Berry's Camp
Champion Camp
Ewing's Camp
Right's Camp
Raner's Camp
Cole's Camp
Rollin's Camp
Bailey's Camp
Holloway's and Gulley's Camp
Holloway's Camp
Cole's Camp—Rolesville
58 State's Prison
Baker's Camp—Wendell
^ Rane's Camp—Winston-Salem
McMillian's Camp
Holloway's Camp—Bat Cave
The following is a tabulation of the Prison population at the close of
the two past years:
Dec. 31, 1925 Dec. 31, 1926
White Males 583 ^38
White Females 12 9
Colored Males 784 788
Colored Females 36 51
Total 1,415 1,486
Revenue producing population 1,070 1,243
Non-revenue producing population 345 243
3. Caledonia Farm
The Caledonia Farm, owned by the State, is hjcated in Halifax
County and contains about 7,653 acres, of which 4,101 acres were culti-vated
during the year 1926. There were produced the folloAving dur-ing
the year 1926
:
Cotton 2,250 acres 1,770 bales
Corn 1,170 acres 42,000 bushels
Peanuts 27i5 acres 7,392 bags
Wheat 300 acres 9,300 bushels
In addition to the above there were planted and produced the fol-lowing
Avhich was consumed by the prison jjopulation
:
50 acres Potatoes (Irish)
50 acres Potatoes (Sweet)
625 acres Beans and Peas
300 acres Oats
75 acres Garden Truck
We have prepared a detailed statement of the classification of operat-ing
expenses and reA'enues of the Caledonia Farm covering the calendar
year 1926, which shows the folloAving:
Operating expenses for the year $245,379.79
Inventory beginning of year 383,320.29
Thk Old State's Prison Camp for Xi.;(;koes
Cai-y, N- C.
"Igl-?^^^.-* ^
Thk New State's Prison Camt for NE(iR<jES
Erected 1923 with Prison labor and from Prison made brii-k, thereby etfectiiis
approximately $40,000 00 ovnr Contract Price
Gary, N. C.
BiENiS'iAL Report 59
Total $628,700.08
Operating Revenues for the year $296,486.69
Inventory close of year 312,604.50
Total $609,091.19
Total Operating Loss for the year $ 19,608.89
For the previous year, 1925, the net earnings of the Caledonia Farm
amounted to $51,820.99, and the loss sustained during the year just
closed, is due to the unusual decline of the prices of the crops produced
for sale.
4. Gary Farji
The Gary Farm which is owned by the State, is located in Wake
Gounty and contains about 2,680 acres of which 1,075 Avere cultivated
during the year 1926. There were planted and produced the following:
Cotton 560 acres 415 bales
Corn 200 acres 750 barrels
Beans and Peas 175 acres
Vegetables 50 acres
Sweet Potatoes 25 acres
We have prepared a statement of the classified operating expenses
and revenues for the calendar year just closed, 1926, which shows the
following
:
Operating Expenses for the year $ 56,429.67
Inventory beginning of year 101,115.97
Total $157,545.64
Operating Revenues for year $ 64,575.75
Inventory close of year 84,583.29
149,169.04
Operating Loss for the year $ 8,386.60
For the year 1925, a profit of $10,671.11 Avas earned. The loss for
the year just closed is due to the decline of prices of farm products.
5. Gexteal Prison
We have prepared detailed staTcment.s of the oi)eratiiig expenses and
60 State's Prison
revenues of tlie Central Prison, and each of the organized activities
in the Central Prison covering the calendar year 1926, which show the
following
:
Central Prison net Expenses $ 83, 325. 52
Less Earnings of:
Tailor Shop and Convict labor and
miscellaneous $ 21,676.16
Stores Department 8,141.88
Printing Plant 2,080.15
Laundry ' 584.53
Chair Factory S,591.3l&
Culvert Plant 15,433.05
Green House 136.15
Total Earnings of Central Prison Activities 56,643.28
Net Loss of Central Prison for year 1926 $ 26,682.24
6. Camps
We have also prepared detailed operating statements of each of the
Camps, designated as Schedules numbered from one to seventeen in-clusive,
a summary of which shows the following:
Total Net earnings of the Camps $127,808.80
The net earnings of the Camps for the year 1925 amounted to
$114,331.42. The net earnings of the Camjjs as shown by the various
schedules for the year 1926 are as foIIoavs :
Baker's Camp—Asheville $ 16,160.41
Barham's Camp 8,227.43
Berry's Camp 23,721.01
Champion's Camp 5,598.67
Swing's Camp 13,815.28
Might's Camp : 8,678.38
Kane's Camp 17,354.33
Cole's Camp—Waynesville 945.39
Rollin's Camp 5,093.49
Bailey's Camp 1,057.17
Holloway's and Gulley's Camp 2,075.11
Holloway's Camp, Chimney Rock 7,662.45
Cole's Camp—Rolesville 2,401.52
Baker's Camp—Wendell 5,961.28
Rane's Camp—Winston-Salem 7,871.51
McMillian's Camp 1,642.47
BiEx:«iAL Report 61
Total profits - $128,265.90
Holloway's Camp (Loss) 457.10
Total net Earnings of Camps $127,808.80
7. General Profit and Loss Accou>;t
We have prepared a statement of the General Profit and Loss Account
covering the calendar year 1926, Avhich shows that the net earnings
of the State's Prison amounted to $24,614.84, as against $18,093.43
for the year 1925.
The following is the statement of the net earnings for the year, as
shown by Exhibit '^C" :
Xct
Central Prison Activities Operating Revenues
Tailor's Shop $ 21,676.16 "
Stores Department 8,141.88
Printing Plant 2,080.15
Laundry 584.53
Chair Factory 8,591.36
Culvert Plant 15,433.05
Green House 136.15
Total Central Prison net earnings $ 56,643.28
Camp's Net Earnings 127,808.80
Total $184,452.08
Less—Net Expenses and Losses
Administrative Expenses $ 48,516.23
Centi'al Prison General Expenses 83,325.52
Caledonia Farm Loss 19,608.89
Cary Farm Loss 8,386.60
Total Expenses and losses $159,837.24
Net Earnings for the year $ 24,614.84
The Surplus of the Maintenance Fund of the State's Prison as shown
by the analysis of the Surplus Account at the close of the year amounts
to $526,208.79. The following is a condensed statement thereof
:
Surplus at December 31, 1925 $577,155.44
Net Earnings for the year 24,614.84
Total $601,770.28
62 State's Prison
Deductions
L-abor for Betterments $ 41,717.99
Receipts in excess of Vouchers 33,843.50
75,561.49
Surplus of Maintenance Fund Dee. 31, 1926 $526,208.79
The cash account of the Maintenance Fund shows that the receipts
were $33,843.50 in excess of disbursements, arrived at as follows:
Receipts for year $544,497.58
Disbursements 510,654.08
Excess receipts $ 33,843.50
8. Assets and Liabilities
"We have prepared a statement of the Assets and Liabilities at the
close of business December 31, 1926 which shows the following:
Assets
Accounts Receivable
(Due by Contractors for Convict labor) $ 58,50i6.83
Invent07'ies
Farm Products for sale at market prices $122,290.12
Supi)lies and equipmerit
(Supplies at market value, and equipment
at depreciated value) 348,036.97
470,327.09
Fixed Assets
At beginning of year $ 2,179,894.73
Added during the year 235,854.93
2,415,749.66
Total Assets $2,944,583.58
Liabilities
Accounts Payable $ 2,625.13
Su7-2)lus
Maintenance Fund $ 526,208.79
Capital Account ] 2,415.749.66
$2,941,958.45
BiENxiAL Report 63
9. Inventohies
The inventories at December 31, 19:26 amounting to $470,327.09 are
divided into the following units:
Administration $ 4,398.28
Central Prison 23,612.25
Caledonia Farm 312,604.50
Cary Farm 84,583.29
Camps 23,372.92
Printing Plant Stock 547.38
Stores 12,451.69
Tailor Shop 7,045.93
Mattress Factory 1,710.85
Total $470,327.09
The crop products for sale consisted of cotton, peanuts and cotton
seed, and were valued at the following prices
:
Caledonia Farm
Cotton, 1,270 Bales valued at 10c.
Peanuts, 2,960 Bags valued at .0414c. with Peanut Association.
Peanuts, 4,431 Bags valued at .04i/4c. at the Farm.
Cotton Seed 698 Tons valued at $24 per ton.
Cary Farm
Cotton, 415 Bales valued at 11^/4 cents.
Cotton Seed 142 Tons valued at $24 per ton.
Valuation
Caledonia Farm $ 98,071.76
Cary Farm 24,218.36
Total $122,290.12
10. Pebmaxext Improvements Fun^d
The Permanent Improvements Fund of the State Prison is a separate
anc\ distinct fund from the Maintenance Fund.
The expenditures of the Permanent Improvements Fund for the
calendar year 1926, are as follows:
Caledonia Farm $117,387.14
Cary Farm 5,847.02
64 State's Prison
Central Prison 70,902.78
Total Expenditures ..- $194,136.94
There were revenues belonging to this fund during the year amount-ing
to $7,350.30, which are as follows
:
Caledonia Farm
Sale of Mules $ 1,064.70
Fire Insurance Collected 5,005.40
Total - $ 6,070.10
Gary Farm
Sale of Mules 890.20
Central Prison
Fire Insurance 390.00
Total Revenue % 7,350.30
The total appropriations made by the General Assembly for the bien-nial
two years ended June 30, 1926, were as follows
:
Apvropriation Allotment
Caledonia Farm $135,000.00 $124,190.03
Cary Farm . 20,000.00 8,003.17
Central Prison 149,000.00 76,421.39
Totals $304,000.00 $208,614.59
Un-Allotted Balance 95,385.41
$304,000.00 $304,000.00
The condition of the allotment accounts of the Permanent Improve-ments
Fund at the close of the year, was as follows
:
Allotment Expenclitures
Caledonia Farm $124,190.03 $117,387.14
Cary Farm .::. 8,003.17 5,847.02
Central Prison 76,421.39 70,902.78
Totals $208,614.59 $194,136.94
Unexpended Balance of Allotments 14,477.65
$208,614.59 $208,614.59
BiEPfts'iAL Report 65
It will be seen from tlie above two statements tbat the unexpended
balance of the biennial appropriations for Permanent Improvements
Fund amounts to $109,863.09, which is made up as follows :
Unexpended Allotments $ 14,477.65
Unallotted Appropriations 95,385.41
Total Available Balance $109,863.09
11. System of Accounts
Under the direction of the Budget Director, a modern system of ac-counts
was installed, as at the beginning of the yeai*, 1926.
The system provides for a complete schedule of accounts of the
operating expenses and revenues of each of the organized units.
This system is known as the "Mechanical System of Accounts," and
fulfills all requirements.
We found the books and accounts had been properly and accurately
maintained, and our examination disclosed that no errors had been made
ill any of the accounts.
Respectfully submitted,
Geo. G. Scott & Co.,
Certified Public Accountants.
c^