Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1897-10-22


that the double entry system be
adoptedNby the auditor in the flu
ture.
As hereinbefore men toned have
been enabled to furnish forms OF
certain books which ought to be
kept by the auditor in connection
with those which are already kept
and some of which the law re-
quires to be so kept. First: A
register of warrants issued.
Second: Auxiliary books as fol-
lows: An Abstract of Warrant
Expenditures which furnishes an
itemized statement of all warrant
expenditures under the proper
heads; also Warrant Account
Book" from which last two the
auditor makes up his quarterly
statement to the public. These
last / most earnestly recommend.
FoUKTH.-As to the assessor and
tax collector; this Office gentlemen
is, in my opinion probably the
most important Office ofthe county
for through this Office comes most
of the revenues which are neces-
sary to meet the current expenses
of each year. The assessors up to
the present time. in most cases.
have failed to make description
of the real property assessed and
in many cases where there has
been a description it has been erro-
neous. This should not be allow
ed to occur in assessments for the
future and the officers certainly
have been derelict in the perform
ancc of their duty. There appears
from the assessment roll for the
year 1897, shortage of over 1000
acres as compared with the assess
ment roll for the year 1896. There
has certainly been lands patented
or on which final proof has been
made during the past year and
such being the case, the roll for
: this year should show an increase
over that of 1896. Surely there
must be. some way to enable the
: assessor to get description of all
: real estate in this county that is
subject to assessment. / therefore
: make the suggestion and recon-
mendatiOn that the board of county
commissioners furnish for use oil
the assessors office an abstract
from the land office of this district
, of all patented land or lands on
4, which final proof has been made in
+ this county, which shall show de.
I scription of same, names of parties
l and the time at which the same
was patented or at which finaI
! proof was made. This will be
: data from which you can have
e township plats made and not only
= will the assessor be enabled to as
\ sess all the realty in the county
4 but he can go back and collect ta1
: on lands which have escaped thu
n previous years assessment; sex
e section 1870 r. S. The statute.
: also require the keeping of "Pol
: Tax Book" by the assessor ant
! provides ways and means for tn,
d making up of same, and the man
G ner of settlement thereon, fo
n which see sections 1916 and 161
:, r. S. l find no record of any suci
: book having been kept. The audi
: tor has, at my suggestion prepared
s forms of statements for the month
: ly reports of the tax collector whicl
II will include all collection of reve
It nues from each and every sourc
l. and will greatly facilitate all set
, Elements between the auditor ant
e tax collector.
Order and system are prerequi
r, site to success and from the lacl
q of the necessary receptacles AM
y other equipments for the office
e do not wonder at the lack of sys
q tenn. You have no fre-proo
q vault, no files or cases for the pro
q lection of your most valuable rec
II ords. haven't even enough woodel
n cases for the filing of your records
e but find many of them throw
s. into boxes in great disorder, though
y these records of years long past
: OF course the officers have done tn
o best they could under the circum
g stances and especially since 1879
/ the records have improved RICH
It along.
e / wish therefore to recommen,
It that you furnish the necessar
l. files and cases needed by the OF
IS ficers and no expense so INQUIRE,
{. will have been thrown away Blu
G on the contrary be of great valu
e to county.
e In conclusion, I wish to ad,
II that the present officials have aid
, ed me materially in giving me fire.
t, access to their records at all hour
: and times and / wish to thanl
F" them for their kind and courteou
h treatment during my stay at thi
II place. Respectfully submitted,
l A. A. CUNNINGHAM.
t Subscribed and sworn to befor
r me this oath day of Septem
: SEAL. Der, A. D., 1897.
w. n. SCALES, Probate Judge
!. Idaho county, Idaho
o Away With Melancholy,
And hid duil "a ayaunt sounds vary We