The herald. [microfilm reel] (Los Angeles [Calif.]) 1893-1900, 1896-01-25

and afterward redeemed by the land own
ers. This departm ent of the county rec
ords, we believe, had not been examined
by any former grand jury, and, acting
upon this information, we commenced our
examination at the beginning and brought
it down TO date.
The record of tax sales commenced
1928 Fiscal year,, volume |. of lax
Sales, and we took this as our starting
point. 1t was necessary to make full
examination of all the tax sales books, be-
ing no less than 81 volumes, which brought
us down to the record under the new law.
whereby all property on which the taxes be-
comes delinquent, and comes to sale for
such tax, is sold to the state, no property
being sold to individuals as heretofore.
Under this new law there we're twelve more
volumes of tax sales to be examined. max
ing seventy-nine volumes in all, and we
brought down our examination to and in
Guiding the month of November, 1898.
NO EARLY RECORD
Prior to the year 1891 there was no sep
arate record book kept in the auditors
office of tax sales redemptons, and it was
necessary for us to make an abstract of re-
demptions made in the years previous to
that date We did so, and compared the
redemptions so made with the sums of
! money paid into the county treasury.
In the course of our examination,
especially the earlier years, we experienced
great difficulty in Identifying the various
redemptions as they appeared on the tax
sales book with the recorded payments in
the treasurer's office, for the reason that
full data were not given. In order to as
certain if the amount paid for such re-
demption had found its way into the coun-
ty treasury it was necessary for us to check
each original entry of redemption with the
treasurer's cash record of the same. In
some cases the date would be- omitte1, re-
quiring considerable time and search TO To-
cate the eniry on the cash book. In many
instances the redemptioner's name would
not appear. making it almost impossible
to identify the cash-book record with the
proper redemption in the tax sale book.
MANY COMPLICATIONS
The matter is further compile ated by
raason of the fact that the tax sale book
redemption entry in the auditors Office
does not specify the amount paid to re-
deem, abe record showing only thu amount
for which the property is sold.
CASH BOOK SHOWING
The cash book entry shows a different
amount from this, being the original
amount plus % per cent penalty, a charge
of $ ? redemption fee. and interest to time
of redemption. In some of these earlier
months it would have been an extremely
lengthy piece of work to positively lden-
tify each particular item, Ton account of
the lacking data and in these instances
we verified the payments made to the
treasurer by taking the sum total for the
mouth and determined If proper and suf-
ficient payments had been made.
THE RECORD IMPROVES
Commencing the 1st Of January, 1901, q
much better record has been kept in the
auditors Off re of redemption matters, and
the record of every redemption of property
which has been sold to the sta is entered
up in a book known as auditors redemp-
ton book. From this year, 1891, where
more orderly methods prevail, we are able
to make full statistic al reports, and from
our calculations made month by month for
the years succeeding, we find the following
amounts have been received for state re-
demptIon, viz:
1891. ........................S $4,000
1892 Observation-Disclosures. 20 II y. 81