The Middleburgh post. [volume] (Middleburgh, Snyder Co., Pa.) 1883-1916, 1897-10-28
AlsroRY OF ORGANIZATION on
DEPARTMENT..

Hl9TORY OF OR0ANI8Af1CN OF
DEPARTMENT..
Tirst.-Ths original act CREATING tia
auditing department. Of the common
wealth was approved April ~. lis1. The
head Of the department. was then
known a. comptroller general. Under
the provisions Of the original act ee
assembly on this subject the comp
troller general was authorised and
empowered to liQuidate and settle &C.
cording to law and equity al claims
against the commonwealth for any
purpose whatever. and he was further
authorised to draw his warrants On the
state treasurer for the amount or bal
ance Of all accounts settled agreeable
to law. BY the act OF March II. 1900.
the oficss OF comptroller oensral and
register general were abolished. and Il
was further provided that the governor
should appoint an ofYicer to be called
the auditor general. who was invested
with all the powers Of the comptroller
approval Of the act Of 1903 the auditor
general remained an appointive of'icer
until 1880, at which time an act Of as
sembly was passed which made the
Office Of auditor general elective. The
act Of March so. 1911, established q
system OF auditing public accounts,
which, with very few alterations, 10 In
force at the present time. Under this
act the auditor general ts authorized
and required to audit, adjust and settle
all public accounts, and then transmit
the same TO the state treasurer, With
papers and documents relating thereto.
for his inspection and approval. The
state treasurer is given a. full and
complete authority with reference to
the approval and adjustment OF public
accounts as the auditor general. II the
state treasurer does not approve the
account as settled by the auditor gen.
eral the law requires him to return the
same to the auditor general with hts
objections.
The whole question is then submitted
to the governor, whose decision Is hnal
and conclusive, unless an appeal Ia
taken as provided by law. From the
creation Of the office OF auditor general
TO 1929 his powers remained unchanged.
In that year authority was given the
governor to draw warrants on the audi
tor general TO pay the salaries OF the Of
ficers of the Eastern and Western peni-
tentaries. This act WAS subsequently
repealed, but other legislation was en-
acted which authorized the heads OF
certain departments TO draw warrants
Independent OF the auditor general. The
act Of 1854 authorised the superinten-
dent OF common schools 10 draw his
warrant on the state treasurer FOR
moneys appropriated to the schools. At
the present time there is Appropriated
for school purposes between $1,000, 900
and Sc. 900. 900 annually, all OF which
money is paid out OF the state treasury
on the warrant OF the superintendent OF
public instruction. The acts OF 1879, 1874
1878, 1879 and 1857 authorized the ad-
Jutaat general to draw his warrants
upon the state treasurer for the expense
OF the Natl nal Guard. The governor and
attorney general are also authorized by
law 10 draw their warrants upon the
state treasurer to pay certain expenses
incurred. II will thus be seen that more
than one-half of the entire revenue OF
the commonwealth are paid out by
warrants of other officers and not sub
tect TO the inspection or supervision OF
the auditor general. The act OF lS7< au-
thorizes the heads OF the departments
10 make UP a monthly payroll OF en-
ployes and certify the same TO the state
treasurer, who Ia then required TO pay
TO each smploye 30 certified the amount
due him. The certified payroll Ia the
only voucher required under the law.
Thus II clearly appears that many en-
croachments have been made upon the
original authority Of the auditor gen.
eral TO lquidate and settle accounts
according 10 law and equity, and draw
warrants for the balances found due.
In addition 10 the duties imposed
upon the auditor general by the act Of
1911 and supplementary Legislation in
reference 10 the same subject, ne is ex-
off.cio member OF several important
boards A reference 10 the testimony
will show the duties ne 10 required 20
perform in connection with such boards
and will furnish q detailed statement OF
the many important duties performed
by this official. The board OF accounts
which consists Of the attorney general
auditor general and state treasurer 10
a uuhsl bAAboiAhl Win 1iSiiOet
unlimited powers in the resettlement Of
public accounts. This is the only body
that IL authorized by law TO open and
resettle accounts after the expiration OF
the year in which the original account
was settled. Although this board is
clothed with very great power In mat
ters in which the state has q vital in
terest your committee is impressed
with the belief that these powers have
been uniformly exercised with a spirit
Of fairness and equity that has fully
protected the interests OF the common
wealth and not dealt unjustly or harsh
ly with individuals or corporations
whose claims were adjusted by IT,
REVENUE DERIVED FROM COR
PORATIONs.
From the above statement II appears
that the corporations in 1874 paid 81
ca, $500. while in 1896 there were raised
In revenues from the same source ST.
lit, 1851. In other words, Of the total
revenues received by the state each
year, the corporations bear a large pro-
portion Of the burden. No state tax has
been paid on real estate since 1866. while
the tax on corporations has steadily In
creased since that time. There have
been Incorporated since 1875 upwards Of