Arizona weekly citizen., 1884-06-14

be called upon to pay SAG for general county purposes.
 COUNTY AUDITOR.
 In examining the affairs of the respective county officers especially the office of the board of supervisors, which to a greater or less extent has control over or connection with all branches of county affairs, We find that there is no system now provided by law, for the proper examination, recording and separating accounts against the county.
 There should be an auditor or comp trOller of accounts whose duty 1t should be to examine all demands after they have passed the board of supervisors and if found correct and drawn in &C., cOrdance with law to draw his warrants on the county treasurer, to keep set of books in which shall be entered separate account of all expenditure, stationary, etc. On what account and for what service, keep an account with each officer and especially in detail with the treasurer and tax-collector. Keep an account of the indebtedness Of the county and do and perform all acts requisite for a plain and full under standing at all times, of the financial condition of the county as Is done by all good business men in the conduct of their private affairs. This officer should be as far as possible removed from political influence or control owe his appointment to any officer of the county upon whose acts and accounts he Is called upon to pass. While we ara strongly in favor of delegating to the people the election of all officers, an ex- ception should be made in the case of auditor who should not be placed in a position where political partizenshlp or the appointing power might influence his action and a way devised for filling the office by means H5 far rer'oved from these objections as possible. Books of all county officials should be arranged and revised so that the auditors office Is complete check in them and their acts. He should also be ex-oificio mem Der of the board of supervisors with liberty of protest, but no power 10 vote. as in ordinary business, they should consult and advise with their head ac- countant. He should also be joint custodian with the treasurer and some other officer, of the county funds, this being met by a system ot triplicate entry to the treasury vault. Under such an arrangement the bonds of the treasurer could be consistently reduced, and the candidate for that office not compelled, as now, to combine himself SO extensively to his bondsmep. For the same reason the candidate for treasurer could incidentally attend to the duties of the office personally without undue embarrassment.
 OFFICERS SHOULD BE sALARIED. Some county officers are receiving compensation by fees far in excess of what IS just to the taxpayer. The officers should receive such cOmpensa- tion as is received for like services and requiring like skill and ability as ip private business affairs.
 The statutes of the territory allow fees for services of officers which make it very onerous to the people who have pubic business tO transact.
 4 law should be passed establishing a liberal salary for each officer and re- quiring them to account for and pay into the county treasury all fees re- ceived for the transaction of official business thus in some measure reliey- ing our people from excessive burden through indirect taxation.
 ASSESSOR AND COLLECTOR.
 The county of Pima has grown to such proportions in importance, wealth and business, that 10 secure a thorough performance of the duties If assessor and collector, those offices should be seperated from that of sheriff The duties of sheriff should be confined to the performance of the civIl and crim- inal business of the court.
 Tho Cffiaa nf aEGaGzDr Ehn1 lH lsa asf1l, lished and who should also be ex-officio collector of property and license taxes. Then the officer could devote his entire time to the duties of his office and take time to prepare and make a thorough and correct assessment, thus more equal ly apportaining taxation among all classes of property, while 1t would re- lieve the board of supervisors of much of their duties as a board of equaliza- ton. This desirable result cannot be attained while the sheriff has so many diverse interests to attend to leaving much of the important business of assessment to others who in most cases have but little or no experience in val ues of property, and no direct resPon- sibility.
 We are aware that strenuous efforts
 
 the legislature to have these offices seperate and that all these efforts have been successfully met and overcome by the cry of the incumbents of the office of sheriff, that 1t was unjust to them, in- asmuch as they became candidates for the office, and spent their time and money to secure their election having m view the emoluments of the office, and that it would he unjust to take from them such large percentage Of their income and fees.
 At the approaching election all can didates who aspire to the office of sheriff should understand that an earnest effort will be made at the next session of the legislature to seper6te these offices, at least so far as Pima county IS concerned. Then they cannot iustly raise their old cry of injustice.
 In reference to the county jail We re- commend that some immediate steps be taken to place 1t in secure condition.
 We find that no provision is being made for the redemption Of the court house bonds, and We recommend that the statutory apportionment for this purpose be preserved in its integrity and not applied to payment of accruing interest for which seperate and dis tinct statutory provision IS made.
 We recommend that steps be taken to transcrlbe some portion of the records in the county recorders office which are fast becoming illegible, also that addi- tional pigeon holes he put in the vault in the probate court.
 CITY AFFAIRS.
 We find that the regular monthly ex- peuditure for salarles for the city officers for the past four months average Sl, leo. and that the general monthly demands on the treasury for the same period has been sI.05I19, and if the monthly aver age is not raised materially during the succeeding eight months the expendi;- ures will be S25.SI4 2S; railroad bonds, S. 900; interest, etc, $500; notes issued by the city with interest at 10 per cent. payable December 3l, 1881, Sll,3jO; total. S44, ,I642S.
 We may safely estimate the receipts Tor the wear 1884 as follows: Liceuse, SIP 267. .S6: taxes. S23.70024; recorders fines, Sl,5l0.S1: other sources, Sl,O0O; total. S3S, ,47S 9l, leaving floating in- iebtedness of S5,6S53I.