The clarion. [volume] (Jackson, Miss.) 1883-1888, 1884-03-26

1900 III lttclhIl ~ CoTEeCl what was
supposed to be an error in the distribution
Of 1882. they f1ilcd to distribute the proper
amount for 1888.
We submit the repCr! of the experts tm-
ploved by us and ask that it be taken as
part OF our report.
II. D. CAMERON,
Chairman Committee
LAND DEPARTMENT.
We have made as thorough an examina-
tion OF the Land Department of the Audi
tors and Trcasurcr's offices from 1878 to
1888 inclusive (six years. as our limited
time hss allowed.
During the years 1878 and 1879 and the
months OF January, February and part Of
March, 1880, the Land Department was
without system and We found few errors
in the amounts paid into the treasury, but
they were in small sums, almost all of
them in favor of the State in the aggre
gate amounting to less than fifty $500 dol
lars ovrrpaid by the Auditor. 1t is due
the Auditor to state that during the preva
lence OF yellow fever in Jackson, during
the months of July, August, September
and October, 1878 the offices were practi-
cally closed, and no business was trans
acted.
Under the admirable system which went
into operation in March, 1880, by which
the Auditor and Treasurer are required to
keep, each, record of lands sold by the
state, there has been no difficulty. Since |
March 1880, only one omission has been
found, failure to report and pay in the
nroceeds of a single piece Of land sold in
Cl ibOrne county in 1882, amounting to, for
general fund, - ~; school fund, O. cents:
county taxes, S8.07 We find that the Au-
ditor's and Creasurer's books correspond
so thoroughly i the Land Department that
the foregoing omission appears on both |
books, and is the only one appearing on
either.
PRIVILEGE TAXES.
We I'VE examined the Auditors record |
of privileges kept with the different Sher
ifs Of the State We find that there has |
been n want oil promptness on the part OF |
Some OF the Sheriffs in making their re- |
ports monthly as required by law. There |
have been few defalcations, most of which |
have been settled by the aid of the Revenue |
Agent or through the District Attorneys. |
Suits have been instituted and are still |
pending against few Sheriffs who are be- |
hind with their settlements on account of |
privileges and Stale taxes. II appears that |
several of the SherifTs of the State have |
eyerpaid their accounts on account OF priv |
ileges, that is, they have paid into the |
treasury more money than they were |
charged with on account of privilege |
blanks. This can be accounted for only /
on the hypothesis that the Sheriffs gave /
out their individual receipts for licenses
instead OF the privilege blanks provided |
~ 81 k11r 4
the same to the Auditor and paid the |
money has been thus collected aud pocketed |
by dishonest Sheriis, we have no means of
knowing, nor has the Auditor
From our investigation we are satisfied /
that the Auditor has earnestly and faith /
fully endeavored to carry out and enforce |
the provisions of the ereyenue law; but when |
a Sheriff in a remote county reports "no |
for the month, or makes no |
:eport at all, the Auditor has no means of
knowing the amount of such Sherif7s col
lections until he comes to make his final |
settlement at the close Of the fiscal year.
For memorandum of shortages and oeer-
payments and sHits pending on account of
privileges, see exhibit "a" :"
LIQUOR LICENSES.
We have examined the Auditors record /
Of liauor licenses and find the same pay
ments into the treasury in excess of blanks
charged, and have the same explanation to
offer as made with regard to oyerpayments
on account of privileges:
For memorandum OF oufrpdyments and
suits pending, ETC., see exhibit "B
p S-We make this further explana-
tion Of the apparent failure of the Sheriffs
N report monthly collections on account /
of privileges and liquor licenses. that the
records only show the reports when collec- /
tions accompanied them and payments |
we're made into the treasury. We find Tor
most Of the Sheriffs on file in pigeon holes. /
more reports for the months when no col /
leetions were made and Of which no record |
was made.
sHER1FFs' SETTLEMENTS OF STATE TAXES |
We have examined the settlements OF /
the Sheriffs Of the several counties on ac-
count Of State taxes for the years 1878 to |
1882 inclusive, five years) the hnal settle /
ments for the year 1888. not being due un- /
IN after the first Monday in March 1884. /
We find these accounts kept with neatness |
and accuracy and invite the general COM |
mittee 10 an inspection of the same. We
find onIy one error chargeable to the book |
keeper in this department. In making his
sattiement for 1881 with the Sheriff Of Car
roll county. he. by mistaiing figure
for figure 't9n In his multiplication al
loved said Sheriff $4,000 more commis- |
sions than the Law allows. Since the CON-
pIetion of this Investigation the Sheriff Of
uarroll county has paid The above amount
OF $4,000 into the State Treasury
We find in the settlement Of State taxes
that some Of the sherins have been tardy
in making their payments Of collections
into the State Treasury but We find thai
whenever the delinquency became manl-
fest to the Auditor, be proceeded to enforce
the collections.
The settlements for all those years 1878
10 1854. have q been closed, with 1ew ex-
eentiour and these are IN suit seeex-
hihit aCn1 There being "a counties u
Mississippi, the period covered BY our
examination embracing Eve years making
$40 refflements, we have necessarIlys for
wanf az time. been unable to examine The
vouchers filed with oaoh settlement snd
henoe cannot sag that these settlements
innorf nahsolnts verify but ue hnge 3et-
ICED nnnV of The most important ealcu-
lafions. footed up he debts end credits
and ne can SAFELY say that tie Intezez11 g
he State have ben carefully guatdsA
The report oi the ComptFol.eS 6 she|
State 81 Texas shows deLarlllne eal.se-