, 1868-10-23
GrandLTury REPORT.

EIean0ta tal uL-,y LNCllOIIs
10 Hon y. E. Ryeks, Judge Of he First Judi
eiai District-SIR The Grand Jury has been in
session since the irst day of this (0ctober) term
10 the present time. We have enqnired into
quite q number of cases that have come before
MS: we have examined sixty-fve witnesses, and
found eight true indictments, all Of which Of
minor offences, thereby showing healthy moral
| condition of this county. Quite large portion
Of the time Of the Grand Jury has been absorbed
in thorough investigation into the finances of
this county, and we are happy in being able to
report that we find the affairs of the county in
good financial condition. By an examination Ct
the books of the Treasurer, we find the following:
To balance-on hand at last
settlement, 5 s,627 %
To amount received to date, 4s 5s4 65 $50. Ill 90
By tax list for 1868, A, 1855 "a
By scrip cancelled, 2,O76 81 44,233 81
Balance on hand to date, 1878 s2
Apportioned as follows:
School fund, So, $50 SO
Road fund, 1914 "a
Special fund, GIG 81
Current expense fund, COS rs
County fund, 1871
Territorial fund, 329 25 $7,s7s 62
The funds in the treasury were counted and
found correct. The Auditor and Treasurer's
books agree to within one dollar and twenty six
cents.
We find there has been collected at the Octo.
Der term of the Court for 1867, and May term of
| 1868, the sum Of $s65 for fines and forfeitures
and that the Clerk of said Court has paid into the
County Treasury the sum of $S75, being ten
dollars in excess Of the amount collected We
also 6nd that the Clerk of the Court has failed
to report to the County Auditor the amount of
expenses due this county, accrueing from crimi,
nal cases, tried before this Judicial District
Court, and that no report, nor no such credit
has been allowed this county by the Territorial
Auditor since the celebrated Porter trial. 10 1864
We also find that the County Commissioners
have failed to close mp the Sheriff account for
the years 1864 and 1865. We iud the Sheriff
charged with
Delinquent tax for the year 1864, 81 ,s92 SO
| Delinquent tax for the year 1865, 2O65 II
Delinquent road tax for 1854 444 80
| Delinquent road tax for 1865, 68l 96
Total amount, $5,Os4 80
amount collected by the Sheriff, rs 90
Total amount charged, $5,O59 SO
| All OF which is a superluity and should he
wiped off the account of the Sheriff, as il shows
large balance against him which has no vitality
| in it.
On the delinquent tax books of 1864, '65. 66.
and 81, aud the account of the Sheriff with the
| county, the Grand Jury have spent a great deal
/ VI tme auu patience. we md that the DELINQUENT
tax books have not been properly ruled nor
properly kept; large portion of the DELINQUENT
tax, when collected, is simply marked in margin
| OF " remarks" (or where remarks should come
| in,) in pencil, " Paid" A column for uamount
paid, should be ruled, and when an amount is
collected it should be entered in said column in
ink. Then again, there is an item of road tax
receipts scattered along through the book of de-
inquent taxes of 1867, which is entered outside of
the total column" and in the margin or "re-
marks" These various items amount to the sum
OF S23l %, which the Sheriff disclaims apy
knowledge Of and claims that the Auditor had
no right to charge him with the same, as it reps
resents merely what each person has worked out
on the roads, and that such persons hold Road
Supervisors receipt for the same. The Grand
Jury hold that this charge of $23I O5 is an i'm,
proper charge TO the Sheriff. The Auditor can
only charge the Sheriff with the amount of de-
inquent tax on the assessment roll, as these road
receipts are received by the Sheriff as so much
cash, and are deducted from the grand total col.
umn, when the parties holding these road re.
| ceipts pay their taxes.
We hnd after rigid examination of the de.
linquent tax rolls of 1866 and 1867, first taking
the amounts the Sheriff is charged with by the
| Auditor, which is