Daily national Democrat., 1861-09-03
Report OF the Commission appointed hy
the hoard of Supervisors to examine
the Hooks OF the County Ol. ccrs,

Report Of the Commission appointed hy
the board of Supervisors to examine
the Hooks OF the County ol. cers.
70 the Hop. Boar{ of' Supervisors ia apa
for lpJa Cmty Caifcrtfa Your con-
milteo appointed to make m eytrin ton Of
the books for the past year, Of the county
ohcere, respectfully submit The following, re-
port.
In the examination oi The hooks of ,A@ Tav
Collector We tiod an eutire want ot system iH
his acco, uts and collections No duplicate
plat book for the City OF Marys>i.e 6o4 b,er
kept by him, upon which should BE noted thr
payment oG taxes upon real estate hy N-i,-
ing the number Of the receipts issued f-g iht
same.
He has also neglected to write The number
Of the receipt opposite the name upon lleoe-
ses~ment I".i, OF the person mA!iog p'Nwsul
and al-p Neglected to date ufrlin- or ~'u.hs
Of receipts issued by him, al Of which has
toriaerly been the custom in that Office
Nor s1here any cash took OF his dolly
transactions as Collector, ken ly him, for
which reasons together with totl di.re-
gard Of m,uy of the requirement. oltho ~'et-
utes, your committee found much difficulty
in making their examination.
\ our committee can only rtjer.te the
language Of Jhc committee OF last year. aud
cmphatjca|y state CHAT there !, a vety g.e1t
neglect Of the requirements Of the ~,atat--
in regard % thc monthly settlements oi the
/ Collector with the Auditor. (~re Ste 2t
Revenue Act 1851, or geo 2j KeH,u"e Ac'
4 1861. nearly ideulical)
The amount Of lHXe- for ihe e-ecssiacoj r.l
for 1850, charged to the Coileei9r;ere @i@i,-
u5l I, tie delinquent tax l.st of !S59, lW
1l9 %. and The delinquent lit Of 1888 l8.
81 a.
BY lie Collectors general oa.b Accou2
/ there appears Ga H1Ying bceu COLLECTED H.
/ him against these amounts tie sUul Of SlZi,-
! l9G %, while hy the Auditors )rd-sr ac-
count. there apprHrs to hav. been %Iz3. .5"C
3. and by the tootiugs Of tie tu'ts only
Sll5,153 rs, showing th.t many receipts
must have been ,--utd for tG.ea without ige-
serving the slubbs Of the -aHn
The amount collected e. Per ereluLls and
paid over to- the Treasurer, (le.s cclauiz iaa-)
correspond generally for the mouths Of
March, April, Moy, June. July md August,
l8GO;aud for the first three or four months
named above, an account Of his collections OF
personal property tax were rendered to the
have been taken by that officer 20 far a- com
pliaace Of the staty.e3 ora concerned
The monthly accounts of the Auditor. Col.
leclor aud treasurer, rs the same appears
upon their respective ledsers fer the above
named months, correspond generally. ANeA
that date there appear. TO have teen no reg
| uIility in making settlements, and not the
1 slightest attention Whatever to the rvcuiro-
/ mruts ~ the fialuta7
Upon the Auditors ledger account. after
the entry Of March. 1861. there appears to
| the credit of the Collector. (without date OF
eutry) slO,G9l al, as uWuuut Of Delinquent
Taxes for 1850 charged beck against the
county rs uncollected, leaving Il Laicuce OF
SI2& 3Go So, the amount accounted f,r ns
having been paid iuto the Treasury, les,
commissions
In the Collector Ledger, there appears to
be no entry Of any collection Of Delinquent
Taxes OF 1859, although the Auditor Eil,a
him credit Tor Delinquent 1aX List, 1883 re-
turned still delinquent, less :lT5 60, " hich
mount appears "pata hy he roll and Re
turns made Of the same, tut hy slubh- ap
pears to have been collected and receipts /
sued for %295 76
The Collectors account Of tate and Coun-
ty Taxes should have been closed aud bal
lnnced before accouu. cf Delinquent Of 1860
was opened. Both accounts appear to lulr
been carried along at the same time. In Col
lectors Cssh," date cf NoremJ1- 9Th. 1850.
is hals noe Of 81 224 G5. which was not ear
red forward until january. 1861, when it
was paid into the treasury on final -cttlemeut
with the auditor; the above amcuu5- Y-u.aiu-
ing in the hands OF the Collector. as shown
above, from November, 1850, until Junr.
1861, which should have been raid into The
treasury in November, 1860. If the STATUTES
had have been strictly complied with in mak
iuy the monthly settlements, this error could
not possibly have arisen The final settle
m-ut Of the Collector with the Auditor.-hoUld
have been made on the l-st Monday Of FeL-
ruary, 1861.
No final settlement s5 made until June,
1861. A few errors occurred in that s-ttlr-
meut. There appears to have been Issued
Receipt No 1890 for &l43 80, Suite and
County Taxes, 1860, and tie stue amount
returned delinquent" Also, returned ns
delinquent $50 ,6, where tts property had
been sold for taxes Also partial payments
Of taxes Of SIS and 80 overlooked Ia tina
settlement hich, together with balance Of
$50 Is collected Gu Delinquent Li.t ls5O.
amount to the sum Of $22J 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 10y pay ing
said amount into the Treasury
BY reference to Art. 322l, Woods Digest.
n an Act defining the duties of the Board Of
supervisors they have authority to call fo
statements and examine The books of the
c. unity officers, They ShaH zee that all the
county end township officers entrusted with
the collection, dishurst m-ut. safe keeping Or
management Of the public revenue, faithfully
Periorm the duties imposed upon them by
law. aud shall prosecute for d,linqurncies.'
1t se-m by the above quotation rom the
statutes that the Board oi Supervisors have
been neg iigent in the discharge OF their du-
lies
Your Committee would recommend that
the Beard {; SapeNisors be particular in re-