Los Angeles herald., 1891-06-07
ancies, mystifcations, juggling and
bungling are the work of his hand.

Dungllng are Jne Work OF MS mana.
The correctness of this assumption is
verified, when the records show that
Aaron Smith made his demand on Sep
tember 30, 1888, for 1915 for revising
the assessment books and carrying out
the reduction as per order and resolu-
ton OF the state board of equalization,
and was allowed $500, which was paid.
And again on October Is, 1888, Aaron
Smith presented the demand of sixteen
persons named for $639. 10, for carrying
out the taxes on the assessment books
of Los Angeles county for the year 1888.
And again on October 20, 1883, Aaron
Smith presents his demand for $400 for
expert work on assessment rolls. All
these demands are allowed without any
o. X. from the auditor, and no mem
ton in the minutes of the board except
that on October End the board allowed
the auditor sixteen assistants at 800
per month. that being the day that
Aaron Smith was appointed deputy
auditor, for tax work only.
Then, again, Mr.. Bulls having been
appointed collector in July, 1883, makes
his reports as required by law for
August, September and October, when
he collects no money, while for Novem-
Der and December, in which he collects
81 900, 900, the reports cannot be found
anywhere. 1t is not to be supposed
that the board would permit him to col
lect this amount of money and make no
reports. Again we find that on
February l, 1889, Aaron Smith makes
his demand for 800 for travelling ex-
penses to Sacramento on January 15
and %, 1889, to consult the controller
in regard to the settlement of taxes of
1889. This demand has notation
from one of the members of the board,
as follows: 'The above services were
rendered as per order of Perry and
Rowan for the purpose of saving large
amount of funds for Los Angeles county.
Amount saved nearly $21 900. Every
thing SERENE"
Why should sixteen books be thrown
aside after the county has paid Aaron
Smith $500 for revising the rolls and
carrying out the reduction, and why
should we have no footing of the rolls
except on loose sheets of paper, after the
county has paid another $639. 10 to six
teen men for doing, and another $4O0 to
Aaron Smith for exporting and seeing it
was correct?
In a special report on the auditors
books and accounts, Mr.. Moore says:
The law makes the auditor the account
ant for the county, and it has been con-
ceded for the past two hundred years
that double-entry> bookkeeping is the
only system whereby errors can be easily
detected and pointed out, and in every
instance where the law speaks of an ac-
count, this system is contemplated.
1t will not require an accountant to
read over Auditor Howe's list and see at
a glance that there has not been one
entry made according to the infallible
rule of double entry during the four
years. There has not single balancing
entry been made, therefore it is impos-
sible to test their correctness by trial
balance, the only, means used by ac-
countants by which they may know
their books are correct. The list shows
that there has never been an account
current kept with the treasurer, al
though specifically directed by law.
(Sec. 4218, Pol. CD The list will also
show that until January /, 1889, there
was no register of warrants, although
the law makes it the duty of the board
of supervisors to cause the auditor to
keep such register. (Sec. 4031, Pol. O.
The accounts with the various funds is
merely transcript of the summary of
the treasurer's monthly reports.
r. S. Platt's account delinquent taxes
shows a debit balance OF $143, ,128.27,
while the treasurer's books shows Platt
has paid in on this account $151, ,170, ,28,
and his reports should be entitled credit
SO, 8l3. .52 for sales to state, etc, making
$159, ,9S3.S1 or $16,S55.54 in excess of
amount charged to him. The auditor
appears to have disregarded section
42l7, political code, where he is required
to examine accounts, make settlements,
and give discharge upon payment of
money in the treasury.
In the face of these facts Accountant
w. r. Blackman says Il quote from his
report to the board of supervisors on
the auditors books, filed August 25th,
1887: 1.-THE accounts are clearly kept,
and as far as / can see quite as we'll
kept as they have ever been, the system
adopted by the auditor being so simple
and plain that the history of each fund
is contained in the account itself and is
not an exhibition of figures only"
From his report on county auditors
books to the grand jury, filed May
11th, 1888, quote: ''Having gone
into the most minute details of
this Office we find the same vir-
tually correct in every point, etc" sTo
meet all the requirements of this Office
staff of two or three clerks is neces-
sary. yet wecannot say that the work
could be more correctly done, etc.,
When it is known that at that time
numerous fraudulent warrants had been
drawn, should we be surprised that
within ten days after this report was
filed, fraudulent warrant for $3840 was
drawn and paid from the public school
fund, and but for an accident would
have remained undiscovered like the
der Sic, 900 shortage which will re-
port later"
In his report on the books of super
visors Mr.. Moore makes the following
statements:
Sec. 403l, Pol. Code, reads: Books to
be kept by the board: A Minute book,
in which must be kept all orders and
decisions made by them and the daily
proceedings had, etc. An Allowance
book, in which must be recorded all or
ders for the allowance Of money from the
countv TREASURY to whom made etc.