The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-05

We print below verbatim copy of the
report of Expert Callahan, to be present
ed to the City, Council at it's meeting
Tuesday night.
AS to the apparent shortage in the
treasurer's office, tn" report shows that
this occurred on account of crediting the
treasurer with the school proportion of
the delinquent taxes returned All prop.
erty is assessed Sl.!0 on the 800 value
for city purposes and Is cents on the 800
valuation for school purposes. The city
charges the treasurer with Sl.10 only;
but when the delinquent taxes were re-
turned, both the city and school assess-
ments being listed on the same sheet, he
was enormously given credit by the au-
ditor With $l.25 on SOD of the total
amount of Delinquent taxes returned. 1t
is believed by those best acquainted the
affairs of the treasurer's office that final
settlement will show that not n dollar of
the public money has been misappropri-
ated.
RDanoke. Va, August 14th, 1897
To the Finance Committee, Roanoke Va:
Gentlemen-In accordance with your
Instructions have made a thorough en-
animation OF the books in all the Cepart
ments OF the city government, where the
public funds are received and disbursed,
and submit the following report, which
covers the period from J uly 1st, 1892. to
July LIST, 1897.
CLERK OF COURTS.
have examined the different accounts
of this Office rs to the collection of taxes
on land redeemed and find upon an nd
justment of his account 81 ID in favor of
the city, which amount has been paid
into the treasury by pnyin warrant No.
402.
Total taxes collected on taxes pur.
chased by the State to May LIST, 1895, is
Sl0,0i7.3b
Interest on same, 1888 80.
Less 8 per cent. for collecting, S546. 6G.
Paid, $40, 1884 .06.
Total payment to treasurer May 1st,
1895, $l0,379
Leaving balance 81 49,
Since May, 1898, the clerk has used rec.
or" booG for the purpose of entering taxes
purchased by the State for the different
years, and for each audit he has received
apiy-in Warrant, and paid same over to
the treasurer. There seems to have been
considerable delay by the auditor in nd.
justing this account between the wears of
1917 and 1874. These statements are
made on separate sheets and some OF
them do not bear current dates. In fact
all statements made by the clerk from
lSJ3 to 1913 were made upon single
sheets. / have suggested to the clerk
that these sheets be all copied into the
book now used by him to have perfect
and complete record at ali times of all
items of taxes collected by him; this he
says he will do: this will give perfect and
complete permanent record of his entire
transactions and render any final settle.
ment or adjustment of this account
much more satisfactory. find the pay
ments on the 1892 to 1894 collections
somewhat tardy and refer to the recap
itulations of the different sheets made
up by the late auditor, showing collec
tons from 1889 to april %, 1894. | file
This sheet, signed by him, with this re.
port. which is correct rs to totals
find the total pay-in warrants issued
by the clerk have been credited by the
auditor to the different tax accounts pur.
chased by the State, with the exception
or Sl0t.9O. On page Al of the Journal
August, 1894, treasurer's cash account is
debited by salaries, $780, and on page 40,
December. 1894, ind treasurers cash
account debited to miscellaneous, rebate
on Mayor Trout's salary, 5000, showing
two debts to the treasurer's cash account,
ior the same item, and emitting credit
Sl59.3O to delinquent taxes for the differ
ent years. This difference upon adjust.
ment OF the treasurer's cash accounS.
shows difference of 10 cents in the cor
rect balance of auditors books and treas.
urer's cash book. | have taken the differ.
ent reports of collections made by the
clerk and have analyZed each one, and
ma considerable errors in the distrbu-
ton OF The different accounts, which
have corrected by Journal entry, Jour
ma, page lO7, and had your auditor YER
ify same.
| find pay-in warrant No. 81 for 81
VA. oo; warrant No ~ for S35S.45, is
sued December 10th, 1895, appear on
treasurer's cash book as not being paid
to him until February, 1896, and pawn
warrants No. 112 for $4,000, warrant
No lib for Fl, 443. SO. dated January %,
lo06, appear on treasurer cash book as
being paid July 16, 1896, and entered
under balance as of July 1, 1896, (see
page 2, treasurer s new cash BOOK
find he has been charged with the proper
amounts with the following exceptions:
School proportion taxes purchased by
the State. 1892. So, 920.63 school propor
ton taxes purchased by the State, 1893.
81, lbb. w; school proportion taxes pur.
chased by the State, 1894, S4,717.13.
This have corrected by Journal en-
tiles, page l01 of current Journal. and
also had your auditor to verify same.
The book now kept by the clerk for the
entry OF delinquent taxes redeemed, is
the correct form, and could not. in NV
opinion, be improved upon for this pur-
pose. His settlements are now being
made promptly upon the day designated
by the auditor, and same paid into the
treasury in accordance with the recent
ordinance passed by Council.
TREASURER'S OFFICE.
l have made detail check of each war.