Cedar Falls gazette. [volume] (Cedar Falls, Iowa) 1860-1895, 1867-06-28
PrOcccdfngS Of Board of
Supervisors of Black
v Hawk County.
JUNE SESSION, 1907
&EEHc assG 1a-4--II .Egs9EEATy 81
Report OF Committee on the General
Financial Affairs or the County
and settlement With the
County OfflcerS.

To the Honorable Board Of Supervisors
of Black Hd,ck County, Lo,ca:
Your Special Committee to whom
was referred the examination of the
general financial affairs of the county,
and the settlement with the County
officers, would respectfully report as
Beginning with the books and papers
of A. G. Buniiell, late County Treasurer
rs far back as the. commencement oi
his term of office, in the year A. ID. 1857,
we first look mp that branch of this
Office relating to Tax Sales, and exam
ining the Sale Book of the taxes Of tile
year 1854, 1856 and 1856, we charged
this officer as deficit all amounts found
upon said books MS paid in to him on
the redemption of lands during the
time he held the office, and not receipt.
ed by the purchasers at the sale for
taxes of tho year of 1854, 1855 and 1856,
we find d deficit Of seventy-two and
6l-l00 dollars; all of which properly
belonged to private parties, the pur-
chasers of these lands except the sum
of five and o0-100 dollars which belongs
to the county.
At the sale of the tax of 1857, we find
deficit of fiye hundred and one and
30-1O0 dollars; eighty.four and 5-10O
dollars of which was for lands redeemed
by and belongs toprivate parties, and
on this account should not draw interest.
After deducting this geighty-four and
5-lO0 dollars, we have the sum of four
hundred and seventeen and 25-10O dol
lars which should draw interest to the
This amount is the proceeds Of lands
bid off to parties who neglected to de-
posit any funds in payment for their
purchases, and, consequently, should OF
right belong to the county, to whose
credit we have, placed 1t, with interest
at U per cent. per anllum, from the first
day of January, at which time 1t tshould
have been reported by the Treasurer to
the lst day of January "A. ID. 1867,
amounting to two hundred and 2S-10O
dollars, which when added to the prin-
cipal sum belonging to the county,
makes six hundred and seventeen and
53-lO0 dollars, and when added to the
total amount found, makes tho total
deficit for the year A. ID. 1857, OF seven
hundred and one and $500.
The tax sales up to. the year A. ID.
1860 were conducted I'm a very irregular
and improper manner. Parties were
allowed to bid off lands at these sales
and were not required, as they should
have been, to pay down or deposit fund:
in advance for their purchases, and 1,
was too often left optional with the bid.
der 10 take the lands by him bid off OF
not. et@t@t A~2 .tas%
This, of necessity, would lead to
much confusion i'm the records, and
often prove deleterious to the interest
of tho county and state, in case when
the lands sold were not SO taken and
paid for by the purchaser and remain
unredeemed. .1aEsiY
The deficit found on tax sales for the
taxes of 1859 to 1864 inclusive, in the
several funds I'm which they occur, are
shown by the following table, together
with the amount of interest due ON
each years deficit, computed at g pei
cent. per annum, from the time the
principal sums should have been re.
ported by the Treasurer, to the lst day
Of January, 1867: --.--.-.--......--