The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1869-09-16

Dccn ISSUED Ior taxes received, ana MOI
marked paid upon the tax H,ts but up.
on examination we found the amounts
thus received had been placed upon the
journals to the credit OF the proper funds:
SO that while mistakes Of this character
have been too numerous for any proper
~ conducted business, Vet we believe
the county has sustained no direct loss
thereby.
Going back to date Of Jan. lst, ls6:..,
We examined the general method of
conducting the business Of the Ioilsce
and attempted to collect the gross re-
ceipts from all sources down tn Jan lst =
1865, aud strike II balance ftrr the later
date. But after days OF patient search
we were forced to the conclusion, that,
90 destitute were tho hooks of indir"s of
reference and comparison; in short, the
accounts had been Kept for years with
SO systematic disregard of the simplest
rules aud precautions OF book keeping
that it was impossible t. strike d rclia-"
bic balance. N..a'. 10
The receipt stubs, which being the
original entries OF all taxes received, are
the foundation Of nearly all accounts Of
the Office, were, in the majority Of cases
without date and invariably without
journal page or other index by which
they could be traced to and COMPARED
with the entries upon the Journals.
And we found no means Of verifying
them, except by patient search WHICH
often required hours to trace a single
item, wkeu, had the accounts BEEN
Iproperiy kept Il few moments would
have su!1iced.
/ The delinquent taxes bad not been
brought forward for years, and "hen
received and & oeipt~d for. were simply
marked "paih' upon. the tax list OF the
year for which they were due, withnu,
giving the amount, and frequently with
utdate: leaving no means of ascertain
ing from shch entry either the year IN
which the payment wa- made, ths
amount of the same, or by whom re.
ceived. The law requires that all de-
linqueut taxes shall be marked upon
the tax lists Of the current year; hut FOR
years this plain aud important duty or
the Tfeasurer was neglected, resulting
> I'm loss to the Treasury, and greater loss
/ and trouble to individuals.
While we find no evidence of inten-
tional dishonesty in making up the ac
counts OF tile Office, set We are unwil-
lingly forced to the conclusion, that by
- -r,'..ef af ntIisiai ,',,t,- Al ..-..'''''.
TO the details Of business. the books Of
the Office have have become worthless
to the county rs Il protection against
fraud, and comparatively useless as ref
erences for tax payers.
" We finithe following amounts u, per
receipt stubs, collected and through
evident mistake hot placed to the credit
Z of the county on the journals:
hWorrill, iowa Tp, tax of 1854, GOO
4 Millett, - 1.Si
Anderson, - 80
, Thompson, Centre Tp., tax of 1861, 1876
Nunn. Sugar Creek Up, :" 1854, IA
Mammalian, Upton, " " 3.2j
! 81 ~
We find that prior to A. ID. 1863, cash
balances of the public fun,ls were de-
posted with the Muscntine National
Bank, and that interest on the said de-
posits was paid to the then treasurer;
but we do not discover that this interest
was placed To the credit of the county -
As to the Legitimacy of this transaction
we offer no opinion, but simply repor'
the fact for the consideration Of tho
Board. a.
For the purpose of rendering the ac,
counts Of the treasury hereafter more
intelligibe and perfect, we offer tn,
following suggestions, and recommend
that the Treasurer be requested and "a
far as the authority of this Board OK.
tends, required to comply with tbs
same:
4 1st, All delinquent taxes should b,
brought forward upon the tax list of the
current year, and when paid, the dat,
of payment and full! amount of tax anU
interest received marked upon the tas
list.
End, Separate receipt books should
be kept for each township, and taxes on
property in different township, invaria
bly, receipted for separately.
Sd, All receipts and their stubs shoul1
be numbered with printed characters
and the Treasurer should preserve or
account for all unused or mu,ilated re
ceipts and stubs.
4th, The Treasurer should mark on
each stub the page of the jpurnal to
; which it is transferred and opposit.
each entry on the journal, the township
and number of the stub from which sale
entry is made.
5th, Date and number Of all receipts
should be given on the tax list
9th, The Treasurer should as often a
once a year report to the board, exhibit
ing the amount of receipts from all
: sources, the Disbursement Of the same,
and conditions of the different funds.
We would remind your hoporabe