The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1861-03-28

ance is paid, then the whole is charged
up against the Tressurers. In this way
Mr.. Fl. G. Piatt had in bis hands when
be went out Of Office, over one thousand
dollars, notwithstanding the books were
oil properly balsnccd. This amount Mr.
Piatt accounts for, as the balance as paid
to MIR. Wanpler, some six hundred dol.
lars Of which had been accounted for
previous to the FIRST day If January, 1861,
leaving balance 10 his hands at that
time of near four hundred dollars -
Treasurcrs have been in the habit of
making out receipts with the understand
ing that they would be called for in n
few days-these receipts are torn out Of
the recei pit book and thrown in drawer,
and the amount charged up against the
Treasurer The books show that the tax
has been paid, the Treasurer has the re-
ceiIt in lieu Of the money he is charged
with, and in many cases these receipts
are never called for. Mr.. 81 c. Piatt
has now in his possession number Of
receipts taken in this way, he having &C
counted to the county for the money,
still hold the receipt. Mr.. Pia,t asks
that these receipts come 10 as an offset
against the interest on the money he
holds in his possession that is not chsrg
ed against him in the books in the Office.
The law requires the Treasurer to
make weekly reports Of warrants Cancelled
to the County judge County Clerk ;
this provision has never en- complied
with, aud your committee would recon-
mend that the Treasurer be requested to
comply with this provision, for his own
convenience az we'll as the Clerks. The
law requires the Treasurers, in all cases
Of interest being allowed on county or
State warrants, that he have the amount
allowed receip,ed on the back Of the war
rant; this has never been done until
since your committee commenced their
settlement. The law requires an inter
es. to be collected Oh all delinquen, taxes
Of % per cent. previous to the first OF
Of July, 1869, since then, one per cent.
per month. This provision has not been
complied with. In some instances the
books show that the full amount of in
tcrest ha. been collected, in other in.
stances, mere nominal SUN has been
! collected This should not be suffered,
as it gives great chance for officers to
favor their friends (Your committee
would not wish to be understood 10 say
that this had been the case with the
present Treasurer
Your committee has not estimated the
entire amount OF the deficiency Of inter.
est collected by Mr.. Wampler, a. it is
very tedious job The entire amount
deficient so far as calculated (a- will be
seen by examining the statements ne
conpanylng this rvport,) is 81 uo3 43;
your committee do not claim tina, this
is exactly correct, but is probably under
the correct amount. This does not in
cludc the interest on any of the to" nship
school or road funds, except Upton
school distric: for the year 1859, none
! Of these funds have any interest reported
be the Treasurer.
Your committee has been very carefu
to avoid mistakes, but in the numerou,
! figures to be examined and arithmetica
/ CalCuiattoHS ~ u iuauc. we nave no unnDl
! errors will be t0und-none of us being
! accustomed to this kind of business, ".
cannot expect to BE as correct as accom-
plishcd accountants The dehn9uencie
shown by the accompanying statement
are not very reliable, as they have beer
obtained from ha.ty examinations OF thu
books, BY sub;ractlnS the amount col
lcctcd from the amounts levi d and i,
many cases taxes have rem RENTED
errors corrected and doubl, assessment,
corrected, without the proper credits
hence th:se amounts cannot be relied on
The amounts reported as collected hav
in all eases been computed by careful
examination Of the books in IT, ot1ic"
and the disbursements by careful ex
animation of vouchers In addition T.
the statements accompanying the report
vonr committee would call your att ntio,
to the exhibits prepared by your com
, mittce and published 10 the ADvERrls
Err, as It requires them to show the en-
" tire settlement, All Of which is respect
? fully submitted
j rREsr ft,;T ROBERTS, ( Com.