Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-12-04
CORONER.

must be surrendered to the county al the
expiration OF the term of Office.
DISTRICT ATTORNEY.
The system of finance in this Office is
simple and comprehensive The annual
delinquent tax list, showing the amount
charged to the Office, and the cash book,
showing the amount collected, with proper
vouchers of collection are deposited with the
Treasurer.
The recent decisions of the Supreme
Court, relative to the legality of city taxa
ton, should prompt the District Attorney
to more vigorous action toward delinquents.
CITY SUPERINTENDENT OF PUBLIC SCHOOLS.
The financial part of this office received
our notice, and we find that the funds COM
ing into the superintendent hands are
paid into the city treasury in accordance
with the recommendation of a former
Grand Jury.
We learn, however, that occasionally
some member of the Board of Education,
in his capacity as member of committee,
will dispose of material. such as old fence,
or sidewalk lumber ETC., and. although
reporting such sale at the meeting of the
Board, will deposit the proceeds Of such
sale himself with the City Treasurer.
We believe and recommend that all col
lectlons of moneys pertaining to this office
should appear in the office casn-book, be
paid to the Superintendent when collected,
and by him deposited in the city treasury.
COUNTY LICENSE COLLECTOR.
This Office, from a financial point, is
closely allied to the County Auditor and
Recorder and County Treasurer, paying all
its receipts into the treasury and receiving
all its license blanks from the Auditor,
The amount of business done can be deter
mined at glance, not only from the office
itself, but from the Treasurer or Auditor.
Thus again we are reminded of the COM
pleteness of the system which is commend
able 10 all concerned.
There is also an itemized account kept
between every license taken and the coun-
ty, showing the condition of the account.
In this way the task of collecting is rem
dered easy, and no one can expect to escape
payment by being overlooked. The amount
of business done by this Office must, with
out doubt, depend almost entirely upon the
diligence of the official. This is the first
Office we have come to, thus far in our re-
port, where this state of facts exists, and as
we have so shall we continue to avoid per-
sonal mention of diligent or efficient Off
Gals, but will simply say that an examina-
ton of license payers accounts corvinces
us that reasonable diligence and effort is
manifest in the performance of the duties
of this office.
We will close our report as to this office
by comparing the last two years collection
of license by the Sheriff, namely, for 1888
81, and the first two years collection by the
Collector namely, for 1885,
sheriff, lSS$-Si 500 50
Less fees of itf...................,, 63IS o.
Total Tor county ,342 IS
Collector for 1885 to November /, 1886 $50 IFS m
Estimate for November and December 5000 90
Total 90
Less salary of Collector. 5000 90
Total for county ................. s55l78 90
COUNTY SUPERINTENDENT OF SCHOOLS.
This official gave us an insight into the
workings of his Office, and pointed out
many Improvements made during his in
cumbency, and explained to US satisfac-
torily the disposition of such public funds
as come into his hands.
CLERKS OFFICE CITY WATER WORKS.
The daily cash book in this office gives
the daily receipts, and there is on file
proper evidence that the moneys are paid
weekly into the City Treasury.
There is an account between this Office
and the City Auditor, wherein the Auditor
is credited with all blank receipts and taps.
and charged with the moneys paid into the
City Treasury. The Auditor has a similar
book, and balances in these two books must
and do agree.
Aside from this there is nothing to COM
mend in this office. There is a book which
is intended for the account book between
the er-buyer and the Water works. In
this book are written the names and loca-
tons OF water-takers; also, a column of
dates-as January, 1887 October, 1886;
July, 1856, and SO on-all written with PEN
Gil. There is nothing to show what this
column of dates mean. BY asking. we find
out that it means the time to which the
name set opposite is paid to.
We are told that when a water-taker
pays his money, the date in this book oppe-
site the payers name is rubbed out and the
new date to which he has paid up inserted.
We do not for a moment doubt the truth of
this explanation, but right here let us ask
question and answer it. Is there any
way to expert this book so as to show that
at the time the date was changed, the
proper payment was made at all? We
think not Nor is there any way of telling
when the dates are changed but the sim
pie statement is before you that John Doe
has paid his water rent up to January,
had done so.
Now, is it Just to assume that there is
any inducement in this Office for establish
ing reputation as good Collector? If So |
as the variation in the quarterly collections |
reaches to thousands of dollars, it there
fore follows that the desired reputation |
would not depend SO much on the amount |
collected as upon the state of the water
takers accounts hence, there being no |
way to expert the Office in this respect, is
there anything to prevent the dates OPP |
posite the names of hard paymasters being |
so changed as to make it appear the Col |
lector had been diligent and successful !
Decidedly, no.
In this illustration no pecuniary benefit |
to the Collector has been assumed, but is |
it not fact that the door is wide open for |
collision between the buyer and the Col
lector?
We believe we are simply doing our duty |
as good citizens when we say that this |
system, in the hands of dishonest and un- |
principled men, could be made mass of |
corruption so foul that honest men would |
stand aghast at the many snares and pit |
falls encountered in its workings
We will present few figures showing |
the collections for the second quarter of |
each fiscal year from 1880 to 1886:
quarter ending september 80 1851. ..S9 3l2 90 1
Quarter ending September 80, 1881 ....I7 752 so |
Quarter ending September 80, ISS2......IS so 25
Quarter ending September so, 1353......17 65S 50 |
Quarter ending September 30, 1SSi......157 27 50
Quarter ending September 80, 1SS5...~1i,l S7 65 |
Quarter ending September 80, 1SS6...."13,0H 90 |
We do not know that this table offigures
proves anything more than is apparent
that is, steady falling off of receipts. We |
are told this may be accounted for by the |
reduction in rates. But has there not been
an increase of water takers, which should |
more than Offset the reduction in rates !
Thus far in our criticisms of this office we
have asserted the impossibility of expert
ing the books as between the water buyer
and the city, but in order that no injustice
be done either to the Office or the officials, I
We will qualify our assertion so far as to
say that while it might not be absolutely
impossible, we firmly believe it utterly i'm
practicable. To make this as plain as pos
sible, we go back to the first book men
daily cash boOk In This hook