Daily national Democrat., 1861-08-30
YUBA COUNTY VOTERS READI
Report of the Commission appointed by
the Board OF supervisors 10 examine
the Books OF the County Officers.

for Yu5a c, anty, Cdiyornia ~ our COM
n,ttee appointed to make an examination OF
the books for the past year of the county
officers, respectfully submit the following re-
port:
In the examination Of the books of the Tax
Collector, we find an entire want of system in
his accounts and collections. No duplicate
plat book for the City of Marysville has been
kept by him, upon which should be noted the
navment of taxes upon real estate, by writ
ING the number of the receipts issued for the
same
lie has also neglected to write the number
of the receipt opposite the name upon the AS
sessment roll. of the person making payment,
and also neglected 10 date margins or Stubs
of receipts issued by him, all of which has
formerly been the custom in that office.
Nor is there any cash book of his daily
transactions as Collector, kept by him, for
which reasons, together with total disre-
gard of many of the requirements ofthe Stat
utrs, your committee found much difficulty
in making their examination.
Your committee can only reiterate the
language of the committee OF last year, and
eml lhatically state that there is n very great
ect of the requirements of the Statutes
in regard to the monthly settlements of the
Collector with the Auditor (~ee Sec SO
Revenue Act 1857, or Sec 80 Revenue Act
1861, nearly identical
The amount of taxes for the assessment roll
for 1850. charged to the Collector;are Sl34.-
05l 81; the delinquent tax list of 1859. SO
449 %, and the delinquent list of 1858, $S,-
574 Is.
BY the Collectors general cash account
there appears as having been collected 10y
him against these amounts, the sum of 1924
1876 20, while by the Auditors ledger ac-
count, there appenrs to have been Sl23 536
| 8. and by the footings of the stubns only
Sll5,453 rs, showing thet many receipts
must have been issued for taxes without pre-
serving the Stubs of the same.
The amount collected as per siubls and
paid over to the Treasurer less commissions
correspond generally for the months OF
March, April, May, June. July and August,
| ! 86O and for the first three or four months
named above, an account of his collections of
personal property tax were rendered to the
Auditor, but Of which no notice appears to
have been taken by that officer so far Us COM
pliance Of the statutes are concerned
The monthly accounts of the Auditor, Col
lector and Treasurer, as the same appears
upon their respective ledters for the above
named months, correspond generally. Aitcl
that date there appears to have been no reg
ulArity in making settlements. and not the
slightest attention whatever TO the require
meuts of the statutes
Upon the Auditors ledger account, after
the entry of March. 1861, there appears to
the credit of the Collector, (without date of
entry) Sl0,69l Al, as amount of Delinquent
~ Il
county as uncollected, leaving u balence of
Sl23 500 So. the amount accounted for MS
having been paid into the Treasury, less
commissions
In the Collector 5 Ledger there appears to
be no entry of any collection of Delinquent
Taxes of 1859, although the Auditor gives
him credit for Delinquent Tax List, 1853 re-
turned still delinquent. less $40 60, which
turns made of the same: but ly stubs ap
pears to have been collected and receipts is
sued for $205 7G
The Collectors account Of state and Coun-
ty Taxes should have been closed aud bal
lanced before account of"DehuqueLt OF 1860
was opened. Both accounts appear to have
hepn carried along at the same time. In Coll
lector's Cash, date of November 9th. 1850
is balance of S4 224 co, which was not ear
ried forward until January, 1861, when il
| was paid Into the treasury on final settlement
| with the Auditor; the above amounts remain
ing in the hands of the Collector. as shoNr
above, from November, 1860 until June
1861, which should have been paid into the
treasury in November, 1850 Il the Statute,
had have been strictly complied with in max
ing the monthly settlements, this error could
not possibly have arisen. The final settle
ment Of the Collector with the Auditor should
have been made on the first Monday of Feb
ruary, 1861.
No final settlement was made until June
| 1861. few errors occurred in that settle
ment There appears to have been issued
Receipt No. 1890 for Sl43 SO, State and
County Taxes, 1860, and the same amount
returned "delnquent" Also, returned as
delinquent $50 rs, where the property had
been sold for taxes Also. partial payment:
of taxes of SIS and 80 overlooked in fina
settem ent, which, together with balance Of
$50 l6 collected on Delinquent List 1850
amount to the sum of 1929 %, the tota
amount of errors, So far as discovered. Upol
examination of the above by the Collector
and he being satisfied OF the existence of TIN
same, they We're settled by him 10y paying
said amount into the Treasury
BY reference to Art. 1921, Woods Digest
in an Act defining the duties Of the Board 0
supervisors, they have authority to call fol
statements aud examine the books of til,
c, unity officers They shGU see that all the
county and township officers entrusted will
the collection, disbursement, snfe keeping OF
management of the public revenue, faithfully
perform the duties imposed upon them by
law, and shall prosecute for delinquencics.
1t seem by the above quotation rom Tia,
statutes that the Board OF Supervisors hav,
| been negligent in The discharge OF their du
ties
Your Committee would recommend tina
the Board of Supervisors be particular in re-
quiring faithful performance Of the dutie
devolving upon the several county officers
aud particularly that the monthly settlement
required to be made hy aw with the Audi
tor be made in accordance with the statut e
us well as the quarterly reports Of the Audi
tor to said Board, or that they be proceed
ed ag inst for non compliance Herewith.
Before the examination OF the books of th
Treasurer was commenced, much time wa
spent in arranging the receipts aud ,euch
ers filed in the Auditors office, us they hat
not been filed with any regard to date, bu
were mixed up among those of previous years
Some receipts were missing entirely tina
shonld have been on ie-which fact " as re.
vetled by entries on the books OF the Treas
| urer.
On examination of The books of the Treas
urer, and close comparison of the receipt
and vouchers with the entries of the Treas.
urer, the balance in tho several funds a.
shown upon his ledger were found correc,
Your Committee feel fully warranted in
commenting that officer for a faithful and
| nArnfll Hi-nhnrrn IL LIZ lniiun