The herald. [microfilm reel] (Los Angeles [Calif.]) 1893-1900, 1894-05-11
ANOTHER SNAPPV REPORT.
Grand Jury Goes Rough Shod
for Some Officers.
The Street Superintendent and the
City Attorney Are Scored.
ons Assessment of Property in the
County Is sunicisnt-rho Grand
Jury Says 1t sim Has
Chapter or Two.

Yesterday afternoon the grand jury in
presenting to Judge B. N. Smith Sec
ond partial report, said that as when
they before reported, so have they still
q large amount of unfinished business,
which they are dispatching with all pos
sible speed consistent with a thorough
and careful examination into all the de-
tale OF the same.
The Offices OF city clerk and city treas-
urer are treated with small mention. the
ury finding only words OF praise for the
good conduct of their Offices.
CITY TAX COLLECTOR.
We found the books in this depart
mont accurately and we'll kept and the
deputies efficient and taking an interest
in their duties. This 10 all the more
notable from the fact that under some
former administration the books were
loosely kept, whereby property was sold
upon which the taxes had been paid,
causing the property holders much an
noyance and expense.
Weiound, however, in this Office q
practice OF taking out of the cash for
temporary personal loans to deputies
and outsiders and replacing this money
with memoranda. One of these was for
$500, loaned to mining company. OF
which the tax collector 10 q stakeholder,
said to be secured by 3 Piecs of their
gold bullion. This lie dangerous prac-
tice. from which the public and public
officers have already suffered.
This is a case wherein the auditor has
failed to do his sworn duty. Had he ex-
smined and found that thia msney was
owing, he should have wit aheld his ap-
prevail of the tax collectors demand for
his salary, according to section 2l7 OF
the charter.
SUPERINTENDENT OF BUILDINGS.
The present superintendent OF build
ings appears to be conscientious and &C.
curate in keeping his records and ac-
counts. There 10, however. no check
upon him by any other department.
This lie another department needing the
supervision of the auditor, who, by is
suing bound and numbered permits and
applications, could easily check the &C.
counts and see that all permits issued
were properly recorded and the fees paid
INTO the treasury.
CITY ASSESSOR.
We find the work in this Office ell
systematized and the business managed
with marked ability and in the interests
of the law and the people. A deisrmin.
alton to make just and equitable as
eessment OF all property, real and per-
sonal. in the city seems to be the strong
feature of this administration. and we
consider it one OF the best conducted Of
fces that has come under our observa-
ton.
We recommend that the law be
changed so that bat one assessment be
taken in the county, it's towns and cities.
The county assessment is now the basis
of taxation in school, irrigation and
levee districts. and no sound reason ex-
lists why the same usage should not pre-
vail in regard to city taxation. By this
method a great saving of time and
trouble to the taxpayers would be &C.
compiished, and q considerable saving
would be had In the cost Of government
by cutting off all charge for town and
city assessors and their deputies.
We recommend also that constitu.
tional amendment be submitted to the
people providing that each city in the
state be permitted to determine its own
policy in taxation. We believe that the
present mortgage tax has been a costly
and mischievous error. 1t is equally
certain that complete collection Of
1888 per 500 on the capital, deposits
and money in this city would result in
driving capital away and greatly increase
rates of interest. This would handicap
or destroy manufactures, production
and commerce. Enterprise and prog
ress are borrowers and cannot support
the rate of interest which a complete
enforcement of the present law would
require.
SUPERINTENDENT OF STREETS.
We have examined the administra-
tion of this Office under ex-Superintend-
emit Hutchinson and Superintendent
Watson.
Mr.. Hutchinson, during his admins.
tration, superintendent the outside work
OF the department. and testified that he
knew nothing of the Office work or the
books. These he left in charge of his
deputy, Baldwin, who kept NO books ex-
Ceptin fragmentary way, and whe had
absolutely'n NO record of q greater part of
the business done. A cash book WAS
kept for moneys received for excavation
and sidewalk permits, which were never
balanced. Other funds were partially
kept in envelopes and by memoranda.
There was handled in this office during
Hutchinson's term $685., 845 and perhaps
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