The Cheyenne daily leader. [volume] (Cheyenne, Wyo.) 1870-1884, 1882-01-25
AUDITORS AND TREAsURER,s
ACCOUNTS.
Report or the Legislative Committee
Appointed to Examine Them. vi.

The report of the legislative commit
!, tee presented to the legislature yester,
day is an able and comprehensive docu'
ment, showing plainly a painstakine
examination on the part of Messrs,
Sturgis and Hines having the work in
hand, the third member, Mr.. Briggs,
being necessarily absent during the ex-
animation. Some of the principal
points are given the LEADERS, readers
this morning.
The members of this committee
through an extended and careful ex-
animation Of the financial affairs of the
territory are enabled to, and do point
numerous objectionable defects, and a
deal Of ~looseness in the management of
the finance, paying the present incum-
bents Of the offices of auditor and treas
urer, the just compliment of honest,
painstaking and efficiency, however,
but freely criticizing some points which
certainly warrant criticism in misuses
which have become custom and pass or
dinarily unnoticed.
During years past the system of book
keeping in the auditors Office has been
such that it impossible to draw balan-
ces, verify, or in fact, make much out
Of it, being entirely unworthy the title.
Numerous grevious and objectionable
errors were found, to such an extent
that the auditors report in 1879 showed
a deficit of SIS, 973.0 1, when the treas
urer's report for the same period showed
a balance of cash on hand of SO, .68l
The report dwells upon the manifest
evils resulting from the law which al
lows a county to clear itself of in
~debtedness to the territory by a certif-
cate that the sum cannot be collected,
causing an uncertainty as to the proper
rate to raise a desired levy; this of
course, causing a higher rate of taxa
ton than would otherwise be necessary,
and the whole working an injustice to
such counties as collect and pay their
territorial tax in full.
Considerable attention was given to
the subject of ARE for the insane, and
it was found that during the past four
years this branch Of charity has cost
the territory the sum of $22, 524. IA, OF
which expense, $15, s19. 70 has been in
CURED during the past two years. In
this matter, the law, which in itself is
poor enough, has been overlooked un-
~pardonably and, to quote, sin a word,
for at least four years past, not only the
entire cost of transportation at most
exhorbitant rates, but the entire ex-
pense of permanent board and clothing
of the said county insane, has through
the negligence of territorial officials,
been assumed and paid for by the terri
tory, and is to-day assumed and paid
for by the territory without an act
creating such guardianship. This
guardianship Is made even less eQuit-
able by the fact that in a majority Of
cases, the insane were not and never
had been residents of the territory" 1t
is shown that the extreme legal limit
for such expenditures for 1891 jointly
was $4,000, and in exceeding this
amount the auditors acted without
authority Of law, and in this under
existing laws the treasurer is equally
responsible. The treasurer's books
were examined and upon the data given
found accurate and correct.
Ia closing, the report makes several
recommendations tending to remedy the
evils found.