Idaho semi-weekly world. [volume] (Idaho City, Idaho Territory) 1875-1908, 1881-04-15

~ the Honorable Board Of County
Commissioners Of Boise County,
Idaho IS7vitoru.


GESrLEMEN: The undersigned hav-
ing been appointed by You to exam
inc and report upon the Books and
Accounts of the Officers Of Boise
County for the year 1880, respectfully
submit the following report; 10 ,oit:-
We have carefully examined the
Assessment Roll for 1880, and find
that the footings with the exception
OF few unimportant errors amount
ing to but few cents) are correct.
We have compared the statements, as
furnished US by the Assessor, with the
Assessment Roll and find that all the
property listed, Real and Personal,
has been correctly entered upon the
assessment roll, and that all the mo-
neys collected upon property,
less the Tax Collectors percent
age. have been properly paid over to
the County Treasurer, as required by
law, for which payments vouchers
were shown. We find that the total
amount Of Taxes upon property, Real
and Personal, to be $16,O54.2O, being
less than the Taxes of 1879, in the
sum of $l6O5.79. We find a Delin-
quent List for 1880, of $4,373.62.
being greater than that Of 1879, IN the
sum Of $43S.7l, and we would respect
fully call the attention of the Honora-
BILE Board to the fact, taat while the
amount of Taxes for the year 1880, as
compared with 1879, has decreased,
the amount on the Delinquent List has
increased. ll3O Four-Dollar Polls
amounting to $4, $40 have been sold
and the money, less the percentage of
the Collector has been paid into the
County Treasury. The Tax Collector
not having made his final report upon
the Five-Dollar Polls, Road and Hos
pital per Capita, we make no report.
We have examined the. Books of the
County Auditor and Treasurer, COM
pared the Grand Cash Account with
vouchers and reports of Officers and
find it correct. We have also com
pared the Grand Cash account with
the several Funds and find the appor-
tlonments correctly made except as
hereinafter specified on moneys collect
ed on Delinquent Taxes for 1879.
We find that the Treasurer has been
prompt in his settlements with the
Territorial Treasurer, and for the pay
ments vouchers were shown, aud thus
the county funds have been dsbursed
as required by law. Section 80 of the
revenue law, eighth session, makes it
the duty of the tax collector to make
settlement for Territorial and county
licenses with the Auditor, on the first
Monday i'll each month. Section So,
revenue law, eighth session, makes 1t
the duty of the Sheriff with the
Treasurer, to attend at the Auditors
Office on the first Monday in each
month, and settle for all county licen-
ses sold. The Auditors books furnish
no evidence that tie law has beeu
strictly complied with, and we would
refer the Hon. Board to the reports of
the sheriff as collector of licenses, now
on file in the Auditors office.
We would call the attention of
the Hon. Board to section l, page
Is, ninth session, which provides that
the County Treasurer shall receive
three per cent. upon the amount of
Territorial taxes by him s'eceiued and
paid orer, and to tie Auditor three per
cent. upon the Territorial proportion.
The Treasurer has uniformly taken his
percentage upon tie Territorial pro-
portion. The correctness Of this we