Daily national Democrat., 1861-09-01
YUBA COUNTY VOTERS READ!
Report of the Commission appointed by
the Board of Supervisors to examine
the Books of the County Officers.

report OF the COMMISSION appointed by
the Board of Supervisors to examine
the Books of the County Officers.
To tie Hon. Board Of Supervisors in and
for Yu6a Couaty, California Your COM
mittee 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 End an entire want OF system in
his accounts and collections. No duplicate
plat book for the City of Marysyiile has been
kept by him, upon which should be noted the
payment Of taxes upon real estate, Ly 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 to date margins or slubbs
of receipts issued by him, ell Of which has
| formerly been the custom in that Office.
Nor is there any cash bools~of his daily
transactions Collector kept 10y him, for
which reasons, together with a total dsre-
gard of many of the requirements fthe Stat
utes. your committee found much difficulty
| in making their examination.
| Your committee can only reitcrate the
language Of the committee of last year, and
emphatically state that there is very great
neglect of the requirements of the Statutes
in regard to the monthly settlements of the
Collector with the Auditor. (See Sec SO
Revenue Act 1857, or Sec 81 Revenue Act
1861, nearly Identical
The amount of taxes for the assessment roll
for 1850, charged to the Collector;are $l3i-
O5l "a; the delinquent tax list Of 1859, SO
| n 81, l.. :. & IAr rO
574 "a.
BY the Collectors general cash account
there appears as having been collected by
him against these amounts, the sum of SPA
1876 rs, while by the Auditors ledger ac-
count, there appenrs to have been SI2353
! l3, and by the footings of the stubbs only
Sll5,453 73, showing that many receipts
must have been issued for taxes without pre-
serving the stubbs of the same
The amount collected as per stubhs and
paid over to the Treasurer, less commissions
correspond generally for the months OF
March, April May, June. July and August,
1860; 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 as COM
pliance Of the statutes are concerned
The monthly accounts of the Auditor. Col
lector and Treasurer, as the same appears
upon their respective ledgers for the above
named months, correspond generally. AfteI
! that date there appears to have been no reg
uarity in making settlements, and not the
slightest attention whatever to the require
ments 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) $lO,69l Al, as amount of Delinquent
Taxes for 1860, charged back against the
county as uncollected, leaving a balence of
1928 500 SO, the amount accounted for as
having been paid into the Treasury less /,
commissions.
In the Collector 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, 1859 re
turned still delinquent, less $l75 80, which |
amount appears "paiP' by the roll and re
turns made of the same; but by stubbs ap |
pears to have been collected and receipts is
sued for $205 &c.
The Collectors account of State and Coun
ty Taxes should have been closed and bal |
lanced before account of"Dellnqueut oflS6O" |
was opened. Both accounts appear to have
been carried along at the same time. In Col !
lector's Cash, date of November 9Th, 1850 |
Is DdlhHce OF S4,ZZ4 %, Wnlcn was not car |
red forward until January, 1861, when it |
was paid into the treasury on final settlement
with the Auditor the above amounts remain
ing in the hands of the Collector. as shown
above from November, 1860, until June, |
1861, which should have been paid into the
treasury in November, 1860. If the Statutes
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. A few errors occurred III that settle
ment. There appears to have been issued
| Receipt No. 1890 for Sl43 Sc, State and |
County Taxes, 1860, and the same amount
returned delinquent" Also, returned AS
delinquent $50 76, where the property had |
been sold for taxes Also, partial payments
of taxes of SIS and $40 overlooked in final
settlement, which, together with balance of
$50 l6 collected Delinquent List 1850,
amount to the sum of 1929 2s, the total
amount of errors, So far as discovered. Upon
examination of the above by the Collector,
and he being satisfied OF the existence of the
same, they were settled by him by paying |
said amount into the Treasury.
By reference to Art 1921, Woods Digest
| in an Act defining the duties OF the Board OF |
Supervisors, they have authority to call fol
statements and examine the books of the |
CT unity officers. They shall see that all the
county and township officers entrusted with !
the collection, disbursement, safe-keeping or
management of the public revenue, faithfully
perform the duties imposed upon them by
law. and shall prosecute for delinquencies."
1t sem by the above quotation from the
statutes that the Board OF Supervisors have
been negligent in the discharge of their du-
ties
! Your Committee would recommend that !
the Board Of Supervisors De particular ia re-