Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1880-03-17
STATE OF MINNESOTA,
OFFICE OF PUBLIC EXAMINER,
ST.. PAUL, March IS, 1880.

ST. PAUL, March IL, 1881.
Hon. John s. Pillsbury, Governor, etc.
SIR: have the honor herewith to trans
NIT my report of the examination of Ramsey
county. Very respectfully, your obedient
servant, HENRY M. KNOX, Public Examiner.
The examination of this county commenced
on January 3D. and continued for several weeks
1t was interrupted by the necessity of examin-
ing proof, keeping mp correspondence, and
consulting the attorney general in regard to the
proper construction of the many special laws
applying to the county. This report has been
delayed by the necessary absence of the latter
officer before all the points presented could be
passed upon and determined by him.
BOOKKEEPING.
In regard to the current accounting of the
treasurers Office, it is pleasure to be able to
state that every item of receipt and disburse-
ment is made matter of immediate entry
that accounts are opened IN the ledger to which
all are at once carried, and that every check
that is necessary or can be required is in use to
prove the correctness of the work and to &C.
count promptly for every cash transaction.
The cash on hand was first counted, and the
several balances in bank verified by the books
of the banks, and the actual cash balance called
for by the treasurer's books at once arrived at.
The correctness of this balance was proven
from the books and original documents in the
auditors Office, excepting only the collections
upon the current tax duplicate, which could
only now be obtained from the books of the
treasurer and the stubs of the tax receipts, as
no record of the same is found in the auditors
office until the settlements on the last day of
February. With these data, however, it was
possible. as far as the present legal manner of
receipting for taxes will allow, to ascertain the
exact accountability of the treasurer and the
absolute correctness of the balance shown by
his books. The only matter for criticism in
the current work of the treasurers Office was
the presence in his cash of checks amount
ing to $22, 8l0.4O, dated on January 81 and
February %, 1880. These chez ks were given
mainly by banks in payment for personal taxes
due on the latter date and for the purpose of
anticipating and avoiding the executing of the
numerous receipts TO stockholders on the last
days before penalty attaches and when the
treasurer's Office is crowded.
A decision of the attorney general has been
given this Office and quoted in my Circular
No. g." that the treasurer has no right to re-
ceive anything for taxes, save lawful money,
anu ORDERS drawn upon IuQuS anu THESE Only IN
strict accordance with the tax-law. The pre-
cedent Of receiving anything else is bad one,
IS it may be used a cover for receiving time
checks for other and illegal purposes, as for
loans of the public funds, and have felt OBJ
lged to censure the presence of such items in
the cash elsewhere and to require that ''all
checks must be at once converted into money"
1t is known that these checks were not received
for any such illegal purpose. and there is no
doubt that either the depository or the treas
urer and his sureties are responsible for the
sum represented by these checks and that
therefore no risk is incurred by the public in
the transaction. 1t is believed, however, that
the difficulties of the case may and should be
hereafter overcome in some other way so as to
accommodate all concerned.
| As to the current work in the auditor office,
that officer has no account of tax collections.
The delinquent taxes collie tied appear in regular
form upon his registers" which are only
transferred to the ledger with the collections of
current taxes, when distributed at the settle
| ments. The disbursements of the treasury are
also regularly entered on his record of dis
| bursments" which is footed by accounts
monthly, but only carried to tho ledger as
| final entry at settlements. 1t is evident that
| the treasurer cash accountability cannot be
arrived at from the auditors ledger except at
three stated days in the year, and in SO far his
| books must be considered defective, though the
data for such accountability, save while the
| current duplicates are in the treasurer's hands
| (from December to May 81 are to be gather
| ed from the several books 1t must be &C
| knowledged that during six months of the year
| defect in the law renders it impossible for the
auditor to arrive at the treasurer's cash &C.
countability except at the end of each month.
This should be remedied by legislation as soon
as possible. Meanwhile, as even this law has
| not been generally obeyed, have earnestly re-
commended that the spirit of the law be COM
piled with by charging the treasurer with all
cash collections daily, and this many auditors
are doing.
INVOLVEMENT AND EXPOSED OFFICES.
The books, records and other most valuable
documents of these and other offices are greatly
exposed to loss both by depreciation and fire.
The tax duplicates, copy judgment books,
important files of papers and other valuable
accumulatiOns of years, are much scattered
and without adequate protection. The offices
of the accounting officers are cramped and
lily arranged, and are inconvenient for their
important business transactions. l have
thought it my duty, az in other such instances,
to call the attention of the board of commits
sioners officially to these well known facts, and
to suggest that in the absence of immediate
action as to providing more suitable build
ing, the need of spacious fre-proof vaults is an
indispensable necessity, not longer to be delay
ed except on the ground of false, and it may
be fatal, economy.
DESTRUCTION OF ORDERS.
l have also recalled the attention of the board
to their indefensible practice of destroying all
orders and warrants Immediately after each
settlement. The practice of destroying them
at all has no authority of law. Under the
new law of 1879 orders are required to be
turned over daily to the auditor and hence
may come before the boards at once for final
disposition, and may be destroyed within
few weeks or even days of their issue, and this
has been done elsewhere, as l have found. In
this county the records show that they are de-
stroyed three times year, thus summary
and forever disposing of all such original doc
uments which only have the highest authority
az evidence.
The attention of the board in this county and
of all the boards in the State was called to this
practice by my circular of May l. 1879. in
which it was recommended that all evidences
of the payment of claims be preserved for FIVE
years at least" If. however. they are to be de-
stroyed at all, doubtless the period allowed for
the legal outlawry of other claims is more ad-
visable and should be substituted therefor.
DELINQUENT TAXES PAID WITHOUT INTEREST.
Many complaints having come to me that the
taxes of former years had been collected with
Partially, that they had been enormously
abated in large amounts, that they had been
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