The herald., 1896-03-12

Couute Oh Ills O1uco UeRiu6 WIFI Jcty =
1894, and ends with July l, 1895.
Office is charged as follows:
Amount of assessment roll. .S542323 06
10 per cent penalty ..... ......... 1,7li So
s per cent enalty 247 95
auVertlA hg .,.................... I3o w
Errors in extensions. ........,.,. = 81
Total. .$5l5, O23 IL
Credited:
deposited with treasurer, 1894. E. .R345, s43 "a
Deposited wi IN treasurer, 1895 =. 1915 GAL OF
Double S and reductions. ...... 22t OS
Property sold TO the city ......... 3,3l2 O5
1otdl .'.,..... .&o4O,Uso ~
These figures agree exactly with the foot
ings of the books of the city treasurer and
auditor.
We find the books and accounts of the
office have been kept in neat and careful
manner.
CITY ATTORNEY OFFICE
In our investigation, covering a period
from June l, 1891, to February 81, 1896,
we found that the only money handled by
this office was received through judgment
in court and refunds in the matter of costs.
for all Of which we found receipts of the
city treasurer The register Of actions coin
cides with the records of the county clerks
office, the only cases not appearing being
those brought to quiet title. in which the
city is only technically intere sted.
A number of refunds IN small amounts.
aggregating $l5.65. some of which bear
date as far back AS 1898, have been paid
into the city treasury.
In Our further examination into the con-
duct of this office under the present admin
istration we find that out of twenty cases
tried only one was lost by the civ. In ad.
dition to these cases regularly risd in the
superior and supreme courts there were
23OS causes conducted in the police court
for violation of ordinances, from which
was collected as fines $5296. The pr ,mpt.
ness with which the suit of the city versus
Hutchinson and his bondsmen was prose.
cuted, judgment Obtained and the full
amount of $3OSS.33 collected, is exceed
ingly unusual, but delightfully."- refreshing.
Were 1t not contrary to our established
custom az grand jury, we wolil like to
commend the manner in which tine affairs
OF this Office are administered.
CITY TREASURER We
We have carefully checked each tom in
the accounts of this Office, covering the
time from July l, 1894, to July l, 1895,
excepting the street improvement bond
account. This was from July /, 1894, to
January l, 1895. ~
We have compared them with the ac-
counts Of the auditor and find they agree.
We find through mistake tho sum of
$13.55 is due the city from ex-Treasurer
Fl. j. Shoulders, the same having been
wrongly credited to the account of Baily
street bond No. 4, and paid out on a can
collation. of said bond.
We think the street bond and coupon
register should show the date of all pay
ments.
REPORT OF CITY SCHOOLS
Our examination of the city school super
intendent's books extends from June 30,
1894, to December 81, 1895. 1t has been
nit. We find that three leaves, contain
ing pages 141, 142. l43, IA, POI and
2O2 have been cut from thu journal, and
the leaves containing pages "A, 45, 40. AT o.,
SO and SO from the ledger, besides many
erasures. These occurred under former
secretary and board of education. For
these mutilations we received no explana-
ton, as the former secretary is not in the
city. We cannot too strongly condemn
such practices, yet our investigations re-
vealed no criminal intent.
We find June l. 1894, a discrepancy be-
tween the books of the auditor and super
intendent of SIS, 900. This seems TO have
resulted from a transfer of this amount
from the SO yer fund to the school fund,
which for some cause does not appear
upon the books.
The present system of bookkeeping con-
sists of journal, memorandum of de-
mands, and appointments entered DUR
ing each month There is no way to arrive
at the amount expended at the end of any
given time for any specific purpose, except
by a tedious segregating process There
were no proper journal entries of transfers
or appointments. The books were not
checked with the auditors &C.
counts.
The tuition account, amounting to
nearly $1,000 year, was very loosely
kept. The present superintendent has
made great improvement in this particu-
lar. In some cases there seemed to be
forced balances. taken from the
books. The errors here
were due to incorrect footings, and
careless entries. The only use that could
be made of the former city school superin-
tendent's books was to compare the
amount of demands with the amount of
AL Its for each month.
We rec ,mmend:
Tristan account should be kept with
each city school district, to the end that
estimates of expenditures for
fuel, lights, repairs, ETC.. NAV bs made
Seco id-No nonresident scholars should
be received 50 long as residents need
Tnird-Th.t all tuition be paid directly
to the city treasurer and q monthly check
ing and comparisons be made of the BOOKS
of the city superintendent OF schools and
the city auditor.
CITY JUSTICE AND POLICE COURTS
We have made an examination of the
books aud acc )unts of the police
courts and city justice courts of Los An
gelcs city. Our exa nination proper covers
the period from January z, 1895, to the
end of the year.
These courts are presided over by JUS
tees NJ. L. Owens and d. G. Morrison, the
city Justices for Los Angeles city, being eX.
oflicio judges of the police courts, and as
such receive a salary OF $500 per annuni,
which salary is paid by said city. All fines,
penalties and forfeilures collected by these
police courts, also all fees coilec ed by
them as justices OF the peace, are to be
paid into the city treasury. They are al
lowed no further compensation or fees. the
sal aries paid being in full for all services
In a number of civil cases in Justice Nor
rson's curt we find by the cash book that
fees have been paid but no record of such
entered on the d ,cket. We find
the condition of both the civil and criminal
uockets and records of Justice Morrison's
court in a very bad condition and i'm
kept. The unsatisfactory condo
lion in which we found the records of ills
c ourt department y we can at ribu,e
largely to the fact of the great number of
civil cases tried in the same.
We understand that Justice Owens does
not encourage the bringing of civil sui 9 in
his ,urt. We underst md, also, that J Ills.
lice Owens exacts cash deposit when a
SUIT is filed, and that Justice Morrison of
the other court does not exact sucn de-
post.
As the city is directly interested in the
matter we recommend that the city coun.