The herald., 1896-01-16

the revenue for the year. The department
of justice cost $149, 471.61. For charity,
over ISL 900. For roads, $70,737.07.
We find balance in the treasury known
as estate of deceased persons fund
amounting to $1526.16, which we would
recommend that the district attorney look
after with view of turning over to the
state.
We find that the property owned by the
county is estimated at $4,000, 900, and the
bonded indebtedness amounting to $780,
800, the maturity of the latest bond due
being the year 1910.
The rate of interest on bonds being from
A to g per cent per annum.
There is only a small portion of the
county's money kept in the treasurer's
office at any one time, the principal part
being deposited in three banks, viz, Farm
ers and Merchants bank, California bank
and with the State Loan and Trust COM
pany, where it is kept as special deposits.
and where it is actually inspected and
counted every month by the proper county
officers designated by law to perform that
duty.
Swamp and overflowed lands fund
There is balance in this fund of 5000.
and also a balance in the fund known as
the state tide-land of $2473.97: these bal
ances are of long standing, and we would
recommend that they be transferred to
other funds and used by the county. if the
same can be done in legal way.
We find that in the months of June and
August, 1894, protested warrants were
paid aggregating $1112.43.
These warrants drew interest from the
year 1888, the interest on same being
$65O.66, which sum of interest was paid
on these warrants by the county.
This was caused by the failure of the
Southern Pacific Railroad company to pay
its taxes in the years when these warrants
were drawn, thereby causing a lack of
money in these funds for the payment of
these warrants at the proper time.
The interest and sinking fund of 1882
shows large balance. some $4,000, in
June, 1895, which is not disbursed on &C.
count of legal questions regarding these
back taxes of the railroad company.
The auditors books show that q debit
balance of E. e. Hewitt, deceased, ex-
county tax collector, amounting to
$402, 90, remains unsettled.
In the course of our examination we find
some errors and discrepancies, such as
would naturally occur in any set of books,
all of which have been properly adjusted.
DISTRICT ATTORNEY
This Office handles no county funds. We
find, however, such an increase of busi-
ness for the past year coming under the
charge of this office that it requires the
service of more deputies than the law con-
templates, and we are informed that the
force is unable to attend to all the matters
brought before them. and it is frequently
necessary to employ outside attorneys to
conduct cases requiring immediate atten-
ton.
We find quite number of overcharges
have been paid through neglect or over
sight in using due care in the examination
of the accounts required by law to be
brought before this office for Endorsement.
Therefore we recommend that greater care
should be taken before passing on such ac-
counts.
RECORDERS OFFICE
Finding no evidence where prior exam
ination ended, we arbitrarily fixed the time
of our investigation from July l, 1894, to
July /, 1895.
We report that the accounts, with the ex-
ception of few slight and unimportant
errors, were found to be correct.
That the system and management of the
office is good.
Upon examination of records in the Of
flee, we believe that the parties who are re-
quired by law to furnish certificates of
births, deaths and marriages are derelict
in their duty, and we would suggest that
the district attorney take such steps as are
necessary to compel a strict compliance
with the law.
LAW LIBRARY
between December l, 1898, and December
1. 1895, we find that, through an error in
bookkeeping, there was due the county
from the librarian the sum of $14.21,
which has since been paid.
The examination was made more diff
cult on account OF the imperfect method of
bookkeeping. We suggest that an i'm
provement might be made in this respect.
SURVEYOR
This office handles no county funds, SO
there were no books of receipts and ex-
penditures to examine.
We find great increase in expenses in
the last three months, caused mainly in
the making of new maps for the assessors
office. AT present this charge is entered
against the salary account. the proper pro-
portion of which, at the end of six months,
is to be transferred as expenses of the
assessors Office. These maps are quite
expensive. the paper alone costing $500
for 1000 sheets, and the labor thereon is
estimated to cost $4,000 to $4,000 for
the two years, 1896.
The maps and blanks are made to run
for four years, and by interviewing with
similar blanks at times can be used for
succeeding years.
The present system of maps, having been
in use since 1887, are badly defaced, many
changes have been male in subdividing
property, to such an extent that errors
have occurred in assessing sufficient, we
believe, to make up largely for the cost of
the new maps.
We find the total salary and expenses,
not including cost of maps, to be: July
December. 1894, $2221.79, and January
June, 1895, $2059.7S.
sHERITF's OFFICE
There was no evidence of any examina-
ton having been made in this office subse-
quent to December, 1898.
Our examination covers the time from
December 1, 1898, to October 1. 1895.
We find the fee book and register are
we'll kept, with the exception of three
slight errors, which have since been cor
rected. Itwas impossible to properly check
the entries of expenditures with the re-
ceipts taken therefor, as such receipts were
filed with those referring to state business
and those covering sheriff IS sales, etc.
1t is recommended that vouchers be pre-
served for all expenditures, and that they
be SO arranged that the payments entered
on the various books can be checked I'D
each book by itself. That machine num-
bered receipts be given for all moneys
taken in, and stubs be kept, separate books
being used for the amounts received in
county, receivers and state matters.
1t is recommended that a cash book be
kept in connection with the present ledger
accounts with insolvents, in order that a
better check be had on the funds handled
in those cases. We find that there is I'M
claimed in the hands of ex-Sheriff J. c.
L e