The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1875-04-21

ESDAY, APRIL 2l. 1877
taxss assessed on rolls of 1873, collectable in
1874, amount to sl,O76, Os6 AZ.
A deduction is to be allo we'd on this assess
ment Of S23, 400; the assessment being con-
sidered unconstitutional, the tax was not col
lected. There was abated, by order of the
Auditor, S26,392 81. and by order Of the
Superior District Court, s22. ia 70, leaving a
net assessment Of Sl,O04,179 48.
According to the Auditors account, the
collector has collected of this roll, and paid
into treasury, 1888, 500 GS; his commission
two and half per cent, retained, Sl3, 683 49,;
and his reported delinquent list Of taxpayers
of fourteen and half mills on 80, 500, S63,
which is $500. 1876. The sum accounted for
is 1887 53S 81. According to this showing.
the collector has oyerpaid his account SD,
358 90
Nobody believes the account to be over
paid, yet it stands unadjasted.
That there is an error somewhere is GER
tain, for the collector himself is confident
that he has not overpaid. The book
keeper may try to account for this discrep-
ancy by saying that the delinquent list has
not yet been examined and accepted. But
this tx PLANTATION will not do. The collector
made up his delinquent list, ana swore to its
correctness. 1t is hard to believe that the
collector has collected On his delinquent list
$33 1873 50, and paid the same into the
treasury while he swears that he has not col
lected any part thereof
If the books were kept by double entry
such an error could not exist at ALL The
books OF the Auditor afford no check upon
the Treasurer. The law styles the Auditor
the general accountant or book-keeper of the
State.
be able to detect and check any error OF
fraud or design whe eby the funds in the
treasury might suffer. The books are moi
kept in q manner to do this
1t Was stated in testimony by clerk of tbs
Auditor. that certain accounts of the Auditor
we're adjusted by comparison with the Treas.
urer's accounts The Auditor should Keep
his accounts correctly, independently of what
the Treasurer may do. He should be able &c
detect at all times any error OF balances of cash
in the Treasury, if the Treasurer should com
nit an error. statement OF such informa'
ton as the Auditor may require from the
Treasurer should be furnished him by the
Treasurer, and such statement should be filed
as his voucher.
The excuses f9red for these Irregularities
are, first, that similar errors have prevailed
for a series OF years; and second, that 1t Is
Iinpracticable to keep the books by double
entry. This latter excuse is surely a very re-
markable one, particularly for man of bust
ness experience and pu olic officer holding
so important an Office as that of State Au-
ditor.
Your committee have no desire to be cap.
tious We had rather excuse than condemn.
But the excuses offered can not be accepted
If the State has been brought to bank
rup.cy, by bad management Of others. it ii
no valid excuse that those in authority nov
should continue in the same path that ha
brought about such unfortunate results. (Se'
exhibits A aud d.
The records of the Auditors Office are de
fective in numerous instances.
Inquiry was made for the record of abate
ments Of taxes made by order Of the Supe
rior District Court, where in one suit, thu
assessments were reduced about one and
! half millions Of dollars. The answer re-
turned was, 1--WE have no record of tn
fact" and yet the Auditor was party to tn,
suit.
{ Your committee are of the opinion that tn
, Auditors books should show this reduction
and the disbursement of S32, 434 81 paid t
the Judges of the Supreme Court.
!, When member of the Legislature desires
information respecting any matter pertaining
| to the finances Of the State, where should b.
90 but to the book-keeper OF the State!
, the inform atom relares to taxes, must he b
told that he can procure the desired informa
I ton at the tax collectors Office, or at the as
SCISSORS Off &c, or at some parish or distric
, court? All the information pertaining to tn
finances of the Srate should be ootainaDle q
the Auditors Office.
IL It would be tedious to enumerate all tn
errors found in the Auditors annual repo1
: for 1874. and equally SO for 1873
! Attention is here directed to few only, ar
, parent typographical errors not included.
a The Auditor in his annual report for 1873
page forty-eight, reports as outstanding. DIS
cember 81, 1873. three bonds issued for pun
chase of Charity Hospital grounds.
In his annual report for 1874, page thirty
: six. he reports these three bonds as paid
while in statement G, same report, thes
+ bonds are reported as still outstanding
In annual report for 1879. there is an errc
of $40 600 in addition in expenditures out (
a general fuad.
This can not be typographical error, 70
I the same amount is entered on page thirty
1 four.
o In report for 1874 there is an error 9
J, S1O5 O5 in receipts in current school fund.
s In the same report, there is an error in dis
J bursements in general fund of S51.
= In same report there Is an error OF SIoO
f in the levee construction and repair fund.
S These are not typographical errors, bu
r errors in calculation.
1 By calculation. taking as a basis the balanc
g in the treasury January l, 1874, and the bal
j. ance January l. 1875, and outstanding Wal
= rants January l. 1874, and outstanding wal
S rants January l, 1875. there is found to be
discrepancy in the general fund of 1913
l. 484 SO; same year, there is discrepancy
q the current school fund OF 5000 Sc; in th
f interest tax fund there is discrepancy {
fS1O9, 1914 80; in the levee tax fund there is
IS discrepancy of slO7, Cos "A; in the speci'
4 levee tax fund there is a discrepancy {
S243 81; in the levee construction and repai
y fund there is discrepancy of S3O,945 81; j
i the levee and drainage fund there is di
a crepaacy of 1878 IL; in the free school fun
. there is a discrepancy Of 1912 SO; in tt
= Agricultural aud Mechanical College fun
il there is discrepancy of $50.
= All these discrepancies occur after takin