Arizona weekly citizen., 1893-01-14

, handsome offers within the last two . years, to straighten out their accounts
 and open mp a sst Of books such as he
 put in use in Pima County.
 When MT. Heney took charge as
 deputy of the county treasurer's office
 hare, he found that no official record or
 check was kept in either the treasurer's office or that of the Board of Supervisors
 upon ths settlement of So vast an nc-
 count as the collection of the county's
 taxes, some of the tax rolls calling for
 as high as Sl30,OO0. This was at once
 corrected by him and put in such shape on the county books, that no taxcollec- tor thereafter could escape from making final and complete settlement not only of the tax roll but also of the delinquent tax list. A fine accountant alone does not and cannot make an Ideal treas urer. He must have a mind broad enOugh to grasp the intricate details an6 vital duties involved in the revenue laws, and quick enough to execute them with dispatch and certainty.
 So thoroughly had Treasurer Heney mastered his duties when deputy treas urer, that so fine lawyer as the late Hon. Harry R. Jeifords, when district attorney, deferred to his judgment and opiUion on matters of importance aris- ing m the office ard touching vital inter ests of the county, and especially was this SO in the numerous railroad mud dies in which Pima county was then unfortunately involved.
 The records of the supervisors office was never in intelligent shape until Supervisor Lacy, recognizing the chaO- tic condition of affairs and the impossi- bility of knowing from that office how the county stood and where the reven- ues wen, directed MT. M. s. Snyder, then clerk of the Board, to open set of double-entry books. Mir. Snyder finally secured the services of Treasurer Heney when the present system was inaugural ed showing the receipts and disburss- ments in each office. both county and precinct, and also of the court, and oI county Jall, hospital, poor, etc., together with the assets and liabilities of the county.
 At the time Mir. Heney was first elected treasurer of the county, the law then in effect precluded his succeeding himself bet the Republican members of the Legislature from Pima county had the law amended during the next session So as to enable him to hold two terms.
 The tremendous labors of the treas urer's and tax-collector's offices during the month of December have been most successfully accomplished. One hun dred thousand dollars was handled, ap- portioned and properly accounted for through the various books and reports; the tax roll calling for nearly 5l20,000 WAS balanced to a cent; this necessitated the reporting to the board of supervisors under oath, the name of each individual taxpayer with the date and amount ef his payment, and the entering of the same facts upon the taxroll of the county, together with the sworn amount of the delinquen list, containing the names of the delinquent tax payers with the description of their property and amounts due.
 The bulk of all this work had to be done after the taxes went delinquent on Dec. 19, and in order to accomplish it MT. Heney putin I5 hours labor a day from Dec 15, and during the last IS hours of his term he never left his cffice. 1
 H. got down to the balancing of his county books at 1 o'clock or the morning of the 3rd of January, and at 9 o'clock, the legal hour for the entering of the new treasurer, he threw open the doors and quietly informed MT. Overton be was ready to deliver the office and its contents.