The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1881-10-27

i"v'rs and challenge investigation and
examination Ut any and every depart.
n'r'it and. branch Of business under
III IL charge. by airy and by all parties.
AS u foundation for the entire work.
thu TAX list is ul;tle the basis for each
aud Tor every account eill;1I.atinX from
it.. Every .i"llAF,"f tax levied for tax
- ut tire current year and all unpaid
taxes of former years are shown on the
tax list. In giving u general outline of
tie '''etl""ls used, WE will first describe
Llse u,etl.Oi IF
- LEvEYING TAXES.
Every tax payer o,,s Lt to understand
1t, then he could test the correctness of
l''e amount charged up against himself.
Tax payers and taxable property of eacl,
sc!"""'l district are placed on the Aud
it"r's list separately. The total ruluatio,,
Of taxable property is first male up.-
This must t's dnue: to establish rates for
the district tax. Then the rates in
mills Of each fund, district. town,
county aud state. are added together.
making up what is called the total rate
If taxation in the district. Then the
valuation If e'sci, person. las fixed by the
state b"ar.i) is multiplied by that rate.
The product shows the assessed tax
which each person has t." pay.
Proof 1T ':orrectnt:xs Of tax extensions
are made Ivy multiplying the total ral,.a-
ton at the district by the total, rate.-
The product will show the total tax of
the entire district. The fo"tings of in.
divittual tax extensions correspond with
that amount. If more or less, mistakes
have l,~en made and must I've corrected.
Such proof can only he made by dis.
tricts, "a the rates differ, or are liable
to differ in each uf them.
- The tottsl radiation Of district multi
piled hy the rate of taxation for district
funds shows the aulount Of tax levied
rs district tax, and is shown in connec-
tion with the account Of the district
The total valuation Of the town by tho
rate levied for town finds, shows the
amount of special town tax. and is
shown in connection, with the town.
ship account. Same with each differ
ent fund. This forms
A CORRECT BASIS FOR THE ACCOUNT,
And must I've ac"o,i nted for at the
c',,s+' 1T the financial year. October LIST.
it mag tw- done IL three different ways
1t must I've paid. stricken off by proper
authority. or carried forward to- the
new account. and ~, the new tax list
IN anl"mnts for collection. These diff
fer~nt amounts must Ill he shown in
the. final closing If each account, mix
ing what in called a triul: balance. They
nust correspond in the aggregate a.
rnonnt with tares lerie.l. If more Or
less. mistakes have been made in dis
trimming funds. or in making entries.
They must Ire loOked np and corrected.
It is quite IA important tn show this
balance 1T nnr0llected TIA, and see that
the same il carried to the new account.
as it il tn look after balances in cash
accounts. II in the latter. erroneous
l'alanc@s have heen shown on the
)x,olGa. the fraud il diachverpd ~hen the
cash Is counted. II in the former. the
fraud is made apparent when the
xxne PARTY IL called on to pay second
time. ny this method III: accounts there
il hardly y possibility If dpfalcatiOna
without it, lx:ing detected Tie tax
: levied. the corrp.:tnrsa of> which can BE-
positively established. IL the amount
which ss.nst N accounted for. Nv the
usual way At keeping acc UNITS. 10, Is.
ar even. IT. many instancrs. 90 per cent
If tux cOlIections could have hsem kept
hAck from each district. town and
county fund. and escape detection. We
will venture to say there 10 not a half
dozen districts and towns in the county
in which supervising h.sirds have ever
known how much they were fulfilled n,
rr whether they have ever 'received all
that they were entitled "a ornot. And
there has hardly been: possibility
1T finding out. 100
-: TAX coLLncrtoNs.
whicl, are 70 be credited it tile settle
ment 1T March. 1T Jn!lf: and .October.
are each shown in "a; s:perxte column
which only requires lfootjaR UP on the
.anv ,of settlement {" show the amount
rpcievp.l from tax collect iePs. since the
d.te IT the last settlement In fourth
column II shown the :,4,,r,int stricken
off Or ahsted during The wear. aid in
another IN the same link tthe tax ,iet)
ia bro't. forward all tax which remains
a ~ . 4.