The Russellville Democrat., 1889-01-03
Audj-Sar'S Report.

Little Rock ,mocrat: The bien- nal report of Hon. w. s. Dunlop, au. ditor of State, is comprehensive ex- hibit of all transactions of that de partment of the State government for the two years ending September 30, 1888. It also contains a number of suggestions and recommendations which are of importance to the rev enue department. Under the head of Insurance" the auditor recon mends that mutual and cooperate insurance companies be required to give bonds in such way that the assured can recover every cent Of money collected from him in the way of assessments, dues or otherwise whenever such company or associa- tion shall fail, in any manner what ever, to carry out and perform their contract of insurance, whether it be one month, five years or at the death of the insured" He thinks all such bonds should be ''iron clad," and af- ter approval should be filed with the auditor. The suggestion will doubt less receive attention at the hands of the legislature.
 In regard to certain duties requir ed of county officers the auditor speaks in no uncertain terms. He states the case plainly and suggests the remedy as follows:
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 Under our revenue system certain relative duties are prescribed for county clerks, county treasurers and collectors in order to facilitate the prompt payment into the State treas ury of such funds as belong to the State, arising from the redemption of lands, privilege license, sale of es- trays, sale of sixteenth section school lands, etc., and heavy penalty pro. vlded against the collector for the non-performance of his duty, where as the clerks and treasurers go free.
 Why should not the clerks and treasurers be held to as rigid ac- countability, and their duties enforc- ed by adequate penalties, as are the collectors? The State has lost hun dreds of dollars in past years for want of some statutory provisions authorizing the auditor of State to pursue these officers on their official bonds until they were forced up to the full measure of their duty.
 A large majority Of these officers, however, have fully and faithfully discharged their duties in this re- spect, for the past two years. Yet there are few who must needs be reminded again and again, and with all only half way meet their official responsibilities, while there are still one or two others who absolutely fail and refuse to do their duty, and si- lently ignore the appeals of this de- partment.
 The law on this subject should be so amended as to provide for the pay ment of all funds which go into the State treasury directly to the collect or, while only such funds as are sub ject to disbursement by county courts should go into the hands of the county treasurer. Then provide a penalty against the county clerks for failure to make their quarterly as required by law, and your excellency will rarely ever hear of delinquent county officers.
 Under the head of Assessment and Taxation" Maj. Dunlop says:
 The total value of taxable proper. ty Tn this State for the year 1886, as per assessment returns, was $l39,. 90l ,6S8; for 1887, $l48, ,259, ,654; and for the present year it is estimated at $l54, 100000.
 These returns embrace the assess ed value of the railroad property | which was valued by the "Board of Railroad Commissioners" for the year 1887 at $l5, 5,504, ,906, and for the year 1888 at s17 7,455, ,205.
 Upon the estimated taxable values of this State for the year 1888, we may reasonably expect to realize for general revenue purposes 90 per cent of the two mills tax levied, which will give in round figures s275, 900; the like sum for common school purposes; and half that amount to be applied to the pay. ment of the bonded indebtedness of the State To which may be added |