Los Angeles herald., 1891-06-07

AOhOW5s
Value of real estate other than
citv and town lots. ............s 81, 1898 .4O4
Value of improvements thereon. 2,s4l ,29O
Value of city and town lois. 53,220 Az
Value of improvements thereon, l3,o1l,Z7l
Value of personal property, ex-
credits e' ..................,... M s,l7o,9ss
Amount Of money ana solvent e~o,-
credlts ,-.,,.t .t....,.....-9 -.-.---.- i'zoo,ooo
Total. .................... ..$111.s1s,29I
Deduction on account of mort
cages ACKNOWLEDGEMENTS. o,3TI,o0I
Value of mortgages ............. s,377,667
Value of railroads
California Central ..... lbs, 1913
Southern Pacific. ............. 1881, ,151
Southern Pacific branches...... $4,000
Following this is Expert Moore's
statement of the Irregularities discov-
cred in the books listed, containing,
among other things, the following:
The above is statement of Auditor
Howe, showing the books of accounts
found in his Office January 9Th, 1891,
containing accounts from January LIST,
1887; also certified copy of Auditor
Montano's report to the board OF super
visors, filed September Sd, 1888, show
ing a total valuation of the assessment
roll, for 1888, to be Sill, ,318, 8,291, and the
railroad property $3,l49, ,433, before the
10 per cent. reduction allowed by the
the state board of equalization. This is
the report upon which the board based
the levy of 81 and 81. 20 for 1888.
l also give, below, certified copy of
Accountant Blackman's report to the
board ofsupervisors on the collection of
taxes of 1888 and 1889, filed March
9th, 1889. These compose the data
upon which based my report No. /.
The auditors report showed Sill ,31S,-
29l of assessed valuation to be accounted
for. ssIos
The auditors list will show you upon
what based my calculations as to the
net amount of assessed valuation after
the 10 per cent. was deducted, which
showed:
Volumes to z county property SAC, ,179. .24s,00
Volumes 9to 16j city property 81 ,l2ss605.o 90
Total OBSERVATION-DISCLOSURES y. .$99, ,3O7 1893 90
The tax on this was. $50. -. $1,077,437.O2
The amount charged collection
by auditor. tor........-............ 1,O77,669.2O
Difference .......... $232Is
This would show about $4,000, 900 OF
assessed value not accounted for.
1t seems impossible that the account
kept by the auditor against Collector
Bulls and the account as stated by Ac-
countant Blackman in his report to the
board OF supervisors of March 8, 1889,
could be one and the same account, and
both of them right.
Let me state them as they appear in
these accounts
AUDITORS ACCOUNT.
To total amount, including
Credit
eoao
BY casn. ...........,.........-. $SS5,04I5l
Collected by assessor. r............ 22,435. -
Delinquent ............. 149,043 90
Double assessments ....... 1,sl4.75
Errors. ........................ 67.15
Total, ......................... $780, ,90s.31
BLAcKNAN's ACCOUNT.
To total amount, including
school tax................ ....- $1,l7o.SS9.O7
Credit.
BY CASQ f00Z,zOy.o4
Collected by assessor. ......... 30,343.8 81
Delinquent .........-.......-.... l49, l64.OO
Double assessments ......... 4,09I.26
Total. ACKNOWLEDGEMENTS, 81, 175, ,8S9.O7
Now, while these accounts. supposed
to be one and the same, fail to agree in
one single item, they are both balanced,
showing nothing due the county by Mr..
Bulls or ANYTHING due Mr.. Bulls by the
county, But five months after Mr..
bulllSndu pdiu III PzlU,UUU III lul sct~
tlempht of balance of all his cash collec-
tio,s, we find the following short note
herinafter stated which effectually de-
stpyed the only point of argument
[ Los Angeles, CAL, June IL, 1889.
9. Rowan, Esq:
DEAR SIR: Omri Bulls overpaid ON
taxes 1889 $1277.57. Yours faithfully,
w. r. BLAcKMAN.
The records do not show what were
the circumstances that called forth this
little note, but upon examination it will
be found that this very nearly agrees
with the difference OF cash paid into the
reasury and amount collected as per
slackman's 8 report, but the records do
how and we do know that only $513 of
his amount was ever paid back to Mr..
,ullis and his assigns, and if Mr.. Black
nan is correct the county still owes the
Inference, $764.57, to Mr.. Bulls. Then
gain, Mr.. Blackman says that Mr.. Bull
s is entitled to $4091.25 doubles, while
he auditor has only given him credit
r $l8l4.75. Now certainly ii Mr.. Black
ian is right Mr.. Bulls is entitled to the
ifference betwAen $181475 that he got
edit for and $4Uo1 .26 that he is entitled
according to Mr.. Blackman, making
zz16.0l, which added to $7S4.b7, bal
nee OF cash, makes total of $S041 .08
ue Mr.. Bulls.
As our board of supervisors has ac-
pted Mr.. .Blackman's' various reports
being correct, what defense could it
fer if Mr.. Bulls OF his assignee were
,make demand for this money? The
wv requires that the tax rolls should be
unmarried in the volumes themselves,
lhich has been done up to and includ-,
hg 1887, also for 1889 and 1890, and the
snly break seems to be for 1888.
/ also give you certificate of A. A.
Montana, which will show you that
have used such books as were pointed
put to me as official by the officer whose
luty it was to make them official. 1t
will also show you that the board of
supervisors, without any authority of
law, took the rolls out of the hands Of
the auditor after he had made his re-
port Of September 3rd, 1888, and em-
powered Aaron Smith, verbally, to take
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