New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-03-02

than there used to be in the Auditors Office,
and make the administration of the Office
and the care Of it much more difficult?
| A. Yes, it adds to the labor.
q. What do you think would be the effect
the Office by its being practically closed in
the spring of the year, from March, 1865,
until the middle of May; would it not throw
the Office very much behind hand in its
work, and arrest its operations in such q
way as to make it very difficult to catch up
again and carry on at the same time the
current business of the officer
A. Well, most assuredly-that is the diff
fculty should complain Of; the books be.
ing behind.it the books we're written up
daily, and all the work of to-day was fin
ished to-day it would be great deal easier
to finish the work tomorrow.
Q. Well, you are aware that the Auditor
was suspended from his office for long
time. while litigation was going on with
the Governor2
A. There was another Auditor appointed,
I believe.
@. All want to ask you is what would be
the effect upon the Office?
A. Well, it would throw the whole bust
ness behind.
Q, Would it not be extremely difficult to
catch up again, with the immense pressure
of business brough. to bear?
A. Well, they could catch up, but, of
course. it would be difficult to do SO.
Q. Would it not require great increase
of hands2
A. 1t would require an increase Of labor,
Q. Can you enumerate any specific vouch-
ers. any one Of the printing vouchers, that
were not produced?
A. think could, if l had the report that
l had made out; there are names that may
have slipped my memory for the moment.
@. You say you called for only few; why
did you select only few?
A. The committee required me to exam
inc into certain specific accounts, and did
that first. think that the bills Of Patrice
Leonard, for instance, I inquired for, and
was not successful in getting the original
papers.
Q. We're you not informed that those
original vouchers were on file in the First
District Court of New Orleans, where they
had been taken as evidence?
A: Ii anything OF the kind was said, 1t
made no impression upon me; l do not re-
member it.
Q. About this delinquent tax list-you
speak of some one having failed to conform
to the law in not making afidavits; it was
not Mr.. Wickliffe?
A. think it was his duty to comply with
tlc law requiring duO6VlLS.
Q. Then it was the tax collectors who had
not performed their duty?
A. They had not done their duty, but he
settled with them, Notwithstanding that the
affdavits were wanting.
@. Will you tell us what tax collectoss he
did settle with on those terms?
A. Well, there were the city tax collec ors
of this city. Collector Mahan has made no
affidavit in any one instance in his returns,
nd ho hoo init -
took general estimate; they are not all
footed up, but from rough estimate of the
delinquent list on his return there is some
S100, 200, and not one of them sworn to.
@. The difficulty you find is, there is no
description Of property?
A. That is one difficulty.
@. Whose duty is it to make that,
A. The assessor.
@. And the tax collector did not return it,
because the assessor did not give it?
A. Well, that may be so.
@. And you think the Auditor should have
insisted upon it?
A. think so; think he ought not to
have accepted them unless they were in
proper form.
@. Were you not aware that assessors are
elected by the people, and not appointed by
A. Yes; but if they do not do their duty
the Governor has the right to remove them.
@. If the thing has been done, how could
the Auditor remedy it Could he order
re.assessment. You say he has failed in his
duty. I want to know how the Auditor
could, by any possibility, exercise any con-
troll over the assessment?
A. When the assessor furnishes roll, and
it is not in due form according to law, do
not think the Auditor has any right to
accept it.
Q. If he rejects the assessment there is
no tax at all-he must take it as it is. For
what year were these assessment rolls
A. For 1865.
@. This had reference to what tax?
A. All the taxes-that on real estate, CAPT.
tai and the one per cent tax-there are diff
ferent delinquent lists.
Q. Do you know what assessors made out
these different rolls?
A. No, sir, 1 do not; did not examine the
assessment rolls.
you alluded to?
A. No; | do not know that they were.
Q. You just now mentioned, when asked
about tax collectors, the tax collectors of
this city-we supposed you referred also to
the assessments of this city.
A. Well, they are two distinct parties;
the rolls are furnished by the assessor to
the collector, who makes out bills, and col
lects what he can and of those which he can
not collect he makes delinquent list. These
delinquent lists, it appeared to me, con.
strange had not paid their taxes-parties
very we'll known here in the city; and do
not see very well how the parties could be
placed in default unless the delinquent list
is made out as the law provides.
MIR. Semmes: The assessor ascertains tbs
describes and assesses it-that be- |
comes q tax roll, and the tax collector is &C.
y Gov oil <1nn al
must make return that he could not collect |
such taxes?
The Witness: That is go.
MIR. Semmes: Now, I can not understand
how it is possible the Auditor can be held |
accountable for the delinquencies of the |
Assessor. | can understand that he could |
refuse to receive from the tax collector any
list not made under oath, but if the difficulty |
in the improper assessment, want |
to know how you can fix upon him for |
any derelection OF duty in receiving theassess.
ment roll as it is made.
A. Well, / do not know what control he
may have over the assessors.
Mr.. Semmes: There is none; that is the |
ruth of it.
The Witness: l do not know, but it occurs
10 me that in case they do not do their duty |
Governor should appoint another man.
Mr.. Semmes: have never heard of such |
aw; still, if there is we will find it out-th |
g our business and not yours.
@. MIR. Wickliffe went into Office in July, |
1868; were not these rolls made befors Mr.. |
Wickliffe went into Office?
A.. do not know but they were. l do |
lot know about that.
Q. In considering the question of his |
responsibility, your Eaind was not directed |
,hen to the time in which the assessment !
vas made?
A. No, lam speaking more particularly of
he delinquent list; that the law has not been
complied with, and it occurs to me that if |
he Assessor had failed to make 9 descrip-