The daily morning Astorian. [volume] (Astoria, Oregon) 1883-1899, 1894-03-22
THE AUDITORS OFFICE.

In this office | found the DOCKS an(
papers of the city methodically KEEP
and ready of access. In the books
found a clerical error of no import, bu
no accounts having been kept of the
various general funds l made com
plete compilation of the business of tn,
city for the years 1892 and 1898, as vii
more fully appear in a full set of books
herewith, as an appendix to this report
a balance sheel of which is as follows
(The balance sheet shows a balance IL
the treasurer's hands of $3,425.S4)
OF the money paid over by the retir.
ing treasurer in 1891, / have credited
the bond interest fund, the road fund
and the cemetery fund with the
amounts stated to be on hand at the
close of that year. The remainder
credited to the general fund, old ac-
count, charging this account with all
sums paid since for warrants issued
prior to January 1, 1892"
l have also made up a set of books
should be. These / have made up from
the data in the auditors office, and are
complete. They differ somewhat from
Mr.. Wise's books, especially in the
funds. They also show few minor
errors amounting to $11.57. Herewith
is a trial balance of the same:
hol Ia CHI eh In no
treasurers hands there is the sum of
$3,425.S4)
| would recommend that the funds be
adjusted so as to agree with the audit
or's books, less whatever warrants may
be outstanding and unpaid,
The account of Treasurer Wise with
the city follows. showing the minor
error of $11.57 referred to above.
A thorough examination of the tax
roll of 1892 and the stubs of receipts
show that Mr.. Wise as tax collector re-
ceived the sum of $5S,43S.07 for taxes,
and paid into the city treasurer the sum
of $5S, 387 "a, leaving balance due from
him as tax collector of $4573, and that
Mr. c. w. Loughery, as delinquent tax
collector. received $22, 1875; and paid to
the city treasurer $21, ,740.64, leaving still
due the city the sum of $1,043,11. The
tax roll has been properly marked by
the treasurer, showing the date of pay
ment and the amounts paid to him, but
in several instances this has not been
done by the collector of delinquent
taxes. recommend that the record be
made complete.
I have been carefully over the license
books and stubs, and find that a re-
ceipt for a license dated January l,
1892, numbered 420, was issued to Ark
Wo, pawnbroker, by w. j. Barry, ex-
chief of police. The amount received
for same has not been paid into the
treasury.
Here follows list of the license re-
ceipts issued by Chief Loughery during
the years 1892 and 1893, amounting in
all to $5,SS2,
OF this amount there has been paid
into the treasury the sum of s5,S77,
leaving a. balance due from the license
collector of IS.
The bonded debt of the city is $100,050
and the floating debt s5S,SS9.SO making
total debt of s159,939.SO. There are
large sums due from property owners
for street improvements which have
been advanced by the city. together
with interest on the same amounting
to s1,567,S7. The payment of these sums
will materially reduce the floating debt.
No corrected record of street assess
ments has been kept and l advise that
there be obtained books similar to those
used for general assessment purposes,
and that they be kept in the same man
ner, making marginal notes Of the
amounts paid and when paid to the col
lecting officer.
1 further recommend that the auditor
be instructed to issue his warrants for
the suIps deducted by the treasurer in
his quarterly reports for interest on
warrants, thus perfecting his original
record.
There is no evidence Of wrong on the
part of the officers under investigation,
but each made honest endeavors to do
his full duty. Respectfully,
ALFRED GIBBONS, Accountant.