Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-03-25
COUNTY AND CITY AFFAIRS.
Az Viewed by the Municipal
Court Grand Jury.
County Financial Fly Leaf
from the Tax Books.
Crime and Omcial COrrup-
tiOn-KenOi


Hon. q. W. waldrsn. Judge Municipal Court
Memphis. Tenn;
SIR: We, the members Of the Grand
Jury Of the Municipal Court, in accord
ance with your instructions, have inves-
tigated such cases Of crime and misde-
meanor as have been presented to US, so
far as the means within our reach have
enabled us to do so, and where the evil
dence has been such rs to satisfy US OF
guilt, we have presented or reported true
bills.
In the course Of some Investigations
we have necessarily had access TO the
books Of the County Clerk, and would
especially draw your attention to some
facts which we got from them; as, also,
from the County Clerk and his deputy I;
all of which we believe are Of material
interest to the taxpayers of Shelby
county. Past errors or mistakes may not
be fully corrected, but We would suggest
measures by which they may be more
easily detected or guarded against in the
| future.N
We find the amount collected as tax
on county privileges from January |,
1867, to December 81, 1867, inclusive, to
be $40, 934 81, which amount has been
paid to the County Clerk either in cur
rency or county warrants, at the payers
option, but no public record or account
has been kept of such currency and war
rants separately, until about the first Of
August last, and only in a careless and
| imperfect manner from that time.
On or about the first day Of August
last the Board of County Commissioners
instructed the County Clerk to make
some note, check or mark opposite each
amount paid into his hands, as Tax Col
lector on Privileges, indicating warrants
or currency, as the payments may have
been made.
The Deputy Clerk testifies that before
and since this order was made by the
| County Commissioners, he has had
charge of the collections during the day,
and has entered them on book kept for
such purpose that at the close of the
day or business hours, he has counted
the receipts of the day, making no dis
tinction between warrants and currency,
but as so many dollars, as the face of the
paper represented, and handed the same
to the County Clerk. From that time he
knew nothing of it.
From the time the order was given by
the County Commissioners to make some
check or note of the warrants and cur.
repcy, separately, he has marked on his
book of original entries and opposite the
amounts paid warrants the letter w"
and left blank opposite the amounts to
indicate receipts in currency. NoNQther
books, accounts or memorandum have
been kept by which we can ascertain the
gross amount of currency received as tax
on privileges.
From the 3lst day of July we find the
total amount of collections to be S22,-
546.3l, of which about $l6,447.69 is
marked "W," indicating warrants, the
balance of the collection to December
81, Sc, O9S.62, or about that amount, with
out any mark, the Deputy Clerk testifies
was paid in currency.
OF the balance of the year. collections,
S54, 1888 60, we have no means of ascer-
tanning positively the amounts paid in
warrants and currency, separately, but
from the best and most reliable informa-
ton we can get of the market value of
warrants during this period, and demand
for them for the purpose of paying taxes,
we believe the collections made from
January LIST to Both April, inclusive,
SIG, 622 26, to have been at least one-half
in currency, and the collections made
from May l to July 81, inclusive, ST.
CIT "a, to have been at least one.third in
currency.
From these facts and estimates the
| County Clerks account with the county
should represent receipts from midi
viduals-
In currency, 6oS ~
In warrants, 4S269 "
Total, ............. -.....".-..$76,9 4 81
To balance which
| Payments to Trustee in warrants, ...".$3S.269 Y
Com missions in currency,....-........ We %
| Payments to Trustee in currency,-...' 26,74l 81
Total............................... s7s,s34 81
By the examination of the books of
the County Clerk, and from witnesses,
we can find that the County Clerk has
paid to the Trustee, either directly or in
directly, about $4,000 in currency, or
that from January to December q lac
cording to our estimates of his currency
receipts), he has received Sl2,74l 81 in
currency for tax on privileges, and made
his settlement with the Trustee and
Commissioners for that amount in county
warrants.
We would respectfully suggest that the
County Clerk be instructed 10 open on
his ledger two separate accounts, denomi.
mated leash" and county warrants"
in which accounts all amounts of cash
or county warrants received by him in
the capacity of County Clerk shall be
properly entered. His book Of original
entries may be continued as at present,
but the journal entries should show
| nl.;.l- and distincilv what was maid into