The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-07-07
ne EXPERTS REPORT
- Find County Treasurer's
Accounts Correct.
,eo.1E CRITICISMS ON METHODS
~ats should BE Called Closer.
4hsy Say, but Ripiin0er Says It
would Be Impossible.

- experts appointed Dy the county
-..assioners TO examine the books and
..-sesnfs OF the county treasurer's Office
ssrday submitted a report covering the
-, AZ DR.. A. p. Mitten. from March 70.
- "a March ., 1856. The report shows thar
- eccouuts were kept in very accurate
r..,er. with the exception of few err
-. and the amount collected during tina
-, a Office speaks well for the efficiency
a. clerical help. The statement and
lamentations were as follows:
ss1eutleu1en: In accordance with your
,..ser OF April 10. 1916. We beg herewith to
.-smst q report OF examination Of the
esas and accounts Of the county treas
- Office. covering the term Of A. p.
,ss.,sn treasurer from March L., 1894. to
~srrh .. 1856, inclusive We find that the
100 and accounts were kept in q very ac-
100 manner, with the exception of a few
-nr.. Taking into consideration the
~-onut said treasurer collected and dis
srr.ed. this speaks well for the efficiency
= fhe clerical help employed during said
srrm We append a set OF statements Is
- index.
~Ws find that the treasurer received
~ his predecessor $3u9. ll1.s0. collected
8 taxes, etc. 1915. 534.2z, disbursed s97S,-
Un and that bis successor In office has
~Sarxed himself with the amount remain
-. 1s. lss.es, as evidenced by report OF J.
r. Maple, treasurer. under date of March
= fss5. We have thoroughly check
a 4, receipts and disbursements. and they
nlly exactly with the quarterly re-
soyfs flied by your honorable board
~ interest on warrants redeemed
snounted to s24. 5000. The three principal
Sunds to which the bulk OF this interest is
eharxeable. county. road and bridge, and
speeial school district No. l. had inordi-
ssfely large balances to their credit, and
szousd have been called closer az the bal
ecres earned nothing. while the outstand-
~ warrants OF such funds were mean
ehile drawing interest at and 10 per cent.
1--WE beg to refer particularly to sheets
xos II to % inclusive, which are lists OF
receipt stubs, with amount of rebate al
Iiewed and penalty and interest RENTED.
amounting to sl0.l39.35. In cases where the
prooer record In the treasurer's Office does
not show any deposit On or prior to expira-
don OF rebate period, or prior to date OF
delinquency. and amounting to s.. 107.4i
where such records show deposits subse-
ouent 10 such dates. in the case of de-
posits regularly entered on the proper rec
urd We can see no reason why such deposit
mould be held until receipt could be writ
hsse or remission OF penalty or interest.
sad the county was therefore entitled to
he use Of the money. which could have
bssn adyantageously used In paying inter-
si-bearing warrants. The custom OF hold
Ing checks until receipts were written also
rsulted In proving such checks worthless
n Z number of cases. and the receipts
would then be Cancelled and used as vouch-
~ In quarterly settlements
we would recommend the adoption OF a
system OF accounts whereby cash balances
could Be ascertained on any date. and the
balance OF any particular fund at least
once week, from the record without the
use OF memorandum slips. as IL Is an utter
Imposs:hility to find such balances on any
particular date OF last year, except at the
end q each quarter. such memorandum
sips or records being considered private
property: and also recommend the adop-
ton Of . more complete deposit record,
actually showing all moneys on deposit
prior to the date of delinquency"
The order OF your honorable board. or
dsF.ng tho treasurer to enter warrants In
warrants redeemed. registered IN numer-
kal order. we mast respectfully recon-
ns,d be changed. so as to instruct the
treasurer TO enter them in order of pay
Esnt. with date attached, thereby enab-
Ing any one to make up a balance OF any
fund on any date. as entered heretofore
numerically at the end OF each quarter
and taxes segregated only once n month
makes II possible 10 strike a balance only
81 the end OF each quarter. as the ledger
VII show. In closing. we desire TO certify
70 tie efficient assistance rendered us by
Gessrs. u. +. Giles and c. r. Mason, the
ci-rks furnished us by your honorable
board"
TIE expert work Is In charge OF Ferdi-
nand christman. who is assisted by Add
son Smith ana ID. w. Bowen.
Accompanying tho repor. were twenty
ave pages of figures and matter. including
asta.ement OF receipts and disbursements;
feceipts and disbursements as shown by
lsdgss: transfer of bonds ordered by the
bard OF county commissioners. by order
o. tAe school directors and county super
insendens; an account of errors; county
ssnd receipts and disbursements: road and
Bridge fund accounts and disbursements;
special school fund accounts and disburse-
nents. taxes collected; rebate allowed;
penalty and interest RENTED; recap1uia-
uon or rebate allowed and penalty and In
segesf RENTED: errors on tax registers: err
foTs on tax collections and receipt stubs.
heferring TO tina. part of the report stat
Hg that Unfortunately large amounts OF
meHsy war on hand 10 the credit OF the
several funds. and that the balances were
ezfh'ng nothing while the outstanding
warrants were drawing s per cent inter
s. John Riplinger. chief deputy under ex-
treasurer A. p. Mitten. said last evening;
Most Of the money on hand az the close
% Ut. Mftten's term was collected during
.se preceding month. about $50. 900 having
eeen collected from March / TO March 10,
,se date the Office was turned over 10 Mr..
'. ". Maple, and II was impossible 10 call
AsFants during that period. as the money
aAa BOT and could not have been appor-
aoaed TO the various funds until the busy
Gae or tax paying WAS over and the du-
psca,e tax receipts checked up with tax
WIS About one-third OF the money on
ssM belonged to school dictrict No. l.
aaa TIE treasurer was restrained by an
oFaer or the superior court from paying
~. any portion Of those funds.
IN regard To the item OF SO. 1885, re-
na.e allowed and penalty and interest re-
sas.ed' Il has always been the practice
= ms County ara one that IS In vogue IN
essy tax collectors Office 20 allow the
sseeie on the last day Of grace 10 come
: anu make deposit in payment or fheir
-, either by cash. draft. check or other
esseence 90 money, In order TO save the
a,e or avoid the payment or penalty
80 interest II is en- utter hnpossioiity
sae treasurer 10 make out AL tax re-
sass Tor money received by man ana
.posits made by resident taxpayers dur
- ne last few days OF grace. and me
seasecueDces are that all deposits for
aana tax receipts are not issued are he'd
-. .h such time IS receipt can he made
80 II IS Impossible for the treasurer 10
ssfoxsmate The amount belonging 10 the
sV'G faisds until the proper tax re-
sos are ISSUED and tire account books
NS'sd herefrem"
'nh LOWEST AND best WINS.