Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1881-01-05
AUDITvR.GENERAL sCHELL.
Tho Main Features OF HIS Report to tn.
LeglsIature-Inreresting Facts
and Figures.

Tho Main Features OF HIS Report TO the
ACKNOWLEDGEMENTS Facts
and Figures
In his report to the Legislature Auditor
General Schell says that during the fiscal
year ending November 80, 1880, settle
ments have been made against delinquent
corporations for taxes overdue for many
years to the amount of s297, 223s.7S, Of
which sum the amount Of S15S, S,O96.S1 has
already been collected and paid into the
treasury.
In addition to the settlements already
made, the department is in possession of
sufficient reports and data to enable it to
make further settlement against delin-
quent corporations to the amount Of over
one quarter Of million dollars. and to put
the same in process OF collection before
May 1, 1881.
The collection Of delinquent taxes has
been strenuOusly resisted by many COM
panies.
Some Of these companies claimed cX-
emption from taxation under special char
ters, and they refused to pay until COM
PEELED by law. Others had escaped taxa
tion for So long a time that they imagined
that they enjoyed prcscriptive rights of
evasion.
AS tho list OF delinquent corporations
extends back over period OF twenty five
years, the department has experienced
great difficulty in obtaining the records of
the officers and the location OF the offices
| Of many companies, and when the proper
information was obtained the department
was in many instances further delayed by
the neglect or refusal Of the companies to
make their reports. 4 number of settle.
ments, involving considerable sums, are
still pending in the courts.
AS 4 consequence of these manifold dc
lays and contests, many accounts remain
unsettled, and possibly it will require one
or two years OF patient work on tho part
of the department to close up all the dc
linquent cases. 1t is firmly believed that
the total amount of these taxes whicl,
have been and may be recovered will III
about 81 .O0O,O0O
The total amount OF taxes overdue Oh
December /, 1879. collected during the
fiscal year, is rs follows, to wit:
Amount OF delinquent corporation
tax collected during the year.
| portion of which extended back for
twenty-five years. SIS" =
Amount Of tax on capital stock paid
by the Pennsylvania railroad. in
litigation from lS11................... S;,S!: 3
Amount of license tax collected from
| Allegheny county, wnlcn naU DCCn
in litigation for several years ...... u. .j3 81
| IRON city OF Phila.lelphia. ........ 5000 U
| Total amount nt..................$56 .$563G.G l.
| The number of building and loan associ
ations registered in this department in tho
fiscal year ending November 80, 1879, was
nine hundred and cighty-cisht (9SS); in
1880 the number registered was twenty
nine (29), making in all one thousand anl
seventeen QO17). Of which number on!!
one hundred and forty four (144) have rc-
ported for taxation. The manifest reason
is that tie revenue act of 1877, as did priol
revenue acts, contained al exception from
taxation Oh capital stock Of "all building
associations, banks; saving institutions
and foreig ign insurance companies and fol
those years no tax upon capital stock was
imposed upon any OF the excepted com
panies. The revenue act Of 1879 ex
ceptcd from taxation all capital stock cX
cept that of building associations, and the
law in this matter gave the auditor general
no alternative but to decide that building
and loan associations were taxable under
this act. This opinion was fully sustained
| by the attorney general. Appeals have
been taken to several cases to the court of
common pleas Of Dauphin county, and i.
is expected that decisions will be made il,
January next.
state Personal Tax.
In reference to state personal tax tho
auditor general said :" The board of rev.
! department the amount of the valilc OF
| the property of the several cities and coun
| ties of the commonwealth, as adjusted and
equalized by them.
ut appears that tho board declined to
| increase the amounts of the valuations as
returned to them by the commissioners
| of the several counties Oh account of the
| decision of the courts that they had nu
| authority under tho law to increase tho
| valuation of any county unless the objects
| of taxation on which such increase was
! based were shown to be in existence.
This the board We're unable to do hence
their action.
The total valuation of personal property
for purposes Of state taxation, rs fixed by
the board, is as follows:
Amount of property subject 10 "a
tax OF four mills. .Sis, ,0j; S!2 w
Amount OF property subjec: to Il
tax OF three mills. 9,tSJ,G,i! O
Amount of property subject to
tax OF one per cent. ............... 4,:l32S Oh
Amount OF tax on watches ......... 34.Si2 M
Total tax Observation-Disclosures. $i9t557 IS
The auditor general says that if the de
cisiOn of his department relation and af-
fi:mcd by the attorney generals, that
there must be an appropriation for each
year, and that the mere creation Of an Of
flee aud the designation Of = salary there
for are not sufficient to constitute al ap-
preparation, were sanctioned by the Legis
lature there would be no friction in enfOrc-
ing the constitutional provision on this
subject.
The auditor general urged on the regis
ter of wills ofeach county to certify month
ly to tho department all entries made in
his collateral inheritance tax book, thereby
furnishing the proper information to urge
the collection OF these taxes.
The auditor general makes a statement
of the claims for which there are 20 ap-
propriations and for which appropriations
are necessary. The claims aggregate sl1,-
4S2 "a which sum includes 81, 42S for re-
pairs and improvements to public buildings
and grounds.
Under the law of 1S40 the auditor gen
eral countersigns all receipts for moneys
paid into the state treasury, and is thereby
enabled to ascertain the amount of money
which has been paid in at any given time.
State Deposits.
"This department has been unable to
verify the correctness Of the state treasur-
er's reports of the amount Of moneys in
the treasury belonging to the sinking fund
and the names of the banks, corporations.
firms or individuals with whom the mon-
eys Of the said fund arc deposited, with
the various amounts OF said deposits, &C.,
under the act of 1876, by reason of the fail
urc of such depositaries to make the
monthly reports required by law. have