Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1879-01-05
PUBLIC ACCOUNTS.
The Annual Report of Public Examiner
Knox-Defects In the Present System

LUG His1 annual report OF ID. NJ. Knox, pub
lie examiner, is nearly ready for submission to
the Governor. 1t is an exhaustive review of
the work accomplished during the term of the
existence of the office since the LIST Of May last.
He confesses to embarrassment on account of
lack OF understanding to the duties he
should be called upon to perform. He has
been called upon from every quarter to bring
out OF confusion books and documents reach
ing back for many years. This he does not
consider part of his duty. The office was
| created more with view to prospective than
to Retrospective benefit.
Mr.. Knox has devoted the greater part of his
time to the examination of county offices. and
thinks the first great want of the State is a
correct and uniform system of bookkeeping by
| county auditors and treasurers. He thinks that
| a plan can be evolved having a COMMON and
SIMPLE basis, and yet with sufficient fexibility
to admit of additions for the counties requir-
| ing more elaborate forms. This subject has
| from the first been kept steadily in view and
| opportunities have been sought for consuta-
| ton with some of our most experienced and
capable officers, and many valuable sugges-
| tons have been received, and are still much
desired. Several plans have been submitted
winch have good features, but in matter of
| such prime Importance and involving such an
| outlay in the introduction of books, it has
seemed best to make haste slowly. The plan
| adopted must be practically as we'll as theoret-
lcally correct, and if this office can be made
the medium of bringing together the best
Ideas OF the best officers and forming them into
system at once simple and adapted to the
wants of all, it will meet one of it's highest
aims, and great public service will have been
accomplished. Many of the better grade of
offices yet remain to be visited, and there is
every reason to believe that in good time
uniform and systematic plan will take shape
and be introduced, in the good effects of which,
while the chief benefit will accrue to the State
the examiner will experience a sensible dim
mutton in the intricacies of his work.
TIE EVILS
OF this want of system very great. 1t is
| premium carelessness, and leaves a large
open door for much worse things. Receipts
can be issued without discharging the tax.
Every neglect to mark the word paid upon
| the tax lists whether by design carelessness or
| accidental omissiou) works to the treasurer's
benefit, as he settles only for the amount thus
ma rked. By simple omission to make the stub
or duplicate all evidence of payment is de-
stroyed far as either the treasurer's or audit
| ors Office is concerned.
AN IMPORTANT CHANGE
is greatly needed, and is proposed in doing this
important business the prime object being to
control the tax collections.
The two leading features of the new plan
First-To require every printed form of tax
| receipt to be accounted for
Secoud-To make it the interest of the tax
payer to file with the auditor the evidence of
the payment of his tax, that the treasurer may
at once be charged Herewith.
FIRST FEATURE.
In regard 70 the first feature, it is proposed
that only one receipt of the same number shall
be issued in any county fora term of years.
This is provided for by numbering consecu-
lively and by series: without regard to years
up to a certain point, say fifty thousand, thus
destroying the possibility of duplicating num-
bers, or OF leaving balance of receipts on
series is exhaused, series B is commenced.
and so on.
These receipts should be uniform through
out the State, and for all taxes, real or person
| al, current or delinquent, and printed in such q
manner as not to admit of easy reproduction
and showing plainly the year or years for which
| taxes are paid.
They should be bound in books of conven-
lent and uniform size. The paper and the
numbering should be controlled by the State,
| perhaps purchased as is other stationery by the
secretary of state, and if possible printed by
the State printer. The receipt should be in
| trlplicate form as now provided by law, and
| each part printed across its face in water mark
| Chat 1t may be written over) Original"
| duplicate and ''Triplicate." If thought de-
slrable the name seal of the State might be
added, also in water mark. A sufficient num-
| Der OF the blank forms are to be furnished
each county for year, at It's own expense
upon the requisitlon of the county auditor to
| whom the county treasurer is to receipt FOR the
| same by inclusive num- ers. This receipt is to
be Tiled and preserved iii the auditors office.
SPOILED RECEIPTS
are in no case to be destroyed but turned over
with the ''ou picate' to the auditor, who will
date-stamp and file tie same as hereafter pro-
vided for. By this provision the numbers will
remain unbroken, and it will be possible for
the examiner to ascertain that no receipts es-
| cape being accounted for.
| THE SECOND FEATURE
| is to be attained by providing by legislation
that the 'originar"-the receipt given to the
Taxpayers not complete, and is not a legal
receipt for taxes, until countersigned and date
| stamped by the auditor In effecting this, the
duplicate is at the same time filed with the
auditor, and likewise stamped and counter
signed. The s'original'' and duplicate" are
both delivered by the treasurer to the taxpay-
er, and taken by him TO the auditor, by whom.
when stamped and signed, they are separated,
| and the duplicate" retained in his otfice-the
proof Of the payment of the tax. The auditor
is at once to charge the treasurer with the
| amount collected in a book kept for that
purpose, and containing at least the date, the
| number and amount Of each receipt, and the
total for the day, which total only is to be car
ried with the date to the journal and ledger.
The 'triplicate' is retained by the treasurer
for his own information, and so as at the
close of the day to charge himself with
the total collections in the same way as in the
auditors Office.
In case of the failure of any taxpayer
-oE
wise, to file the duplicate with the auditor, all
| the evidence now required by law still remains
in the treasurer's Office. Tt it quite probable,
also, that the taxpayer would return with the
duplicate as soon as he discovered that he had
not obtained a full recei pit for his taxes.
The object of the date-stamp is to prevent
counterslgning in advance, which has been
found to be done where no other check is pro
vided for.
The taxpayer should be informed by the
treasurer and also by plain inscription on the
original that the receipt must be taken to
the auditor to be completed, being invalid 9TH
wise.
1t is thus made the interest of every tax
payer to file the duplicate with the auditor.
CONSECUTIVE NUMBERS
are very important and it is further proposed,
in order to effect this, that all taxes should be
paid at the county seat. This will perhaps at
first thought be objected to, but my brief ex-
perience i'll examining accounts convinces me
that the system of travelling deputies is fraught
with errors and Irregularities and is inconsist-
ent with any orderly way of doing business. 1t
is attended with great risks to the public funds.
Correct records of payments and complete re-
turns therefor are almost possible when bust
ness is done IN inconvenient places. AS a mat
| ter of fact it has been found that such returns
| were almost and in some cases quite unintelli-
gible, and have no doubt that actual losses
are pencrallV unavoidable nn6ar this practica