The herald., 1896-03-12


The time covered by the examination of
this office was the assessment years of
lS94.g5.
The personal property collections were
the principal subject of our examination,
The Office methods used in this part of the
assessors work are admirable, and for the
year 1898 the amount of C ssh turned into
the city treasury by the assessor agreed TO
a cent with the total collections, as shown
by the receipt stubs.
For 1894 there is a difference on four
collections, the amount on stubs aggregat-
ing SlS6.44, and amount appearing on as.
sessment roll as having been collected
$4,000, deficiency to be accounted for
of 50 "a.
We find from the records number of
cases of personal property which appear to
have escaped the CT Y taxation, represent
ing tax thereby not collected and so lost
to the city of some 5000 for 1894 and
about $3.50 for 1895.
Some property included in the above
may. however, have been placed on the as
sessment roll under a diff aren't name, a I'd
SO have paid the tax, but portion of the
property undoubtedly paid no tax what
ever.
In the course of our examination we
find instances of a marked difference be.
tween the assessed valuation of personal
properly on the county rcll and the city
roll.
l. In ten cases of the assessment for 1894
the aggregate county valuation was $42, =
2o2, and the same on the city roll 500 ,l75
a difference of $l3,O77.
The tax on same Cat $l.2O) would have
yielded the city $l56.92.
In like manner ninet zen personal prop
erty assessments for 1898 aggregated on
the county roll S77,6l5, and on the city
roll only $59,2lO-a difference against the
city of 81 ., 4O5; which amount, at the tax
rate of Sl.45, would have produced the
sum Of $26o.S0. We find, as O rule, that
city valuations are higher than county val
uations.
Some differences in valuation will natu.
rally occur, bn, it would seem that a per-
son giving in an assessme ut to the city and
also one to the county, on the sane date,
would v. ue his personal property at the
same figure, both city and coun assess
ments being made for the first Monday in
March. sEm
We would suggest that it might be well
for the city assessor and the county asses.
sor to maze comparisons of person Il prop.
erty asse ssmants to ascertain, as far S
possible, the true value thereof.
DEPARTMENT OF PARKS
Our examinations IN this department
cover period beginning July /, 1894, and
ex ending to January l, 1895. The books
of this deptr ment only show the transac-
tions tn 1t have taken place since Noyem.
Der Ii, 1890. No accounts of disburse-
ments previous to this date appear on the
books. 1t would be better if the total
amount of such disbursements could be
obtained from the books of the auditor and
treasurer and an entry made seggreRating
same to the different parks, SO that the an
nual reports from this department would
show the total cost Of each park and the
total aggregate of expenditures.
We find the daily entries in the time
books kent by the park foreman are not
carefully and accurately made.
There are too many marginal entries on
monthly pay roll for days claimed to have
been omitted in ''previous months
Greater pains should be taken to have
time books correctly kept.