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

from July 1st 1892, to july LIST. 1897
ana made corrections of errors and other
differences md adjusted the issue of
warrants with the payment of same.
inns have lone by making complete
i'st Oh warrants unpaid ut the end of
each one, two OF three months as it was
practicable to get II balance on the treas.
urer's cash book. AT the end of each of
these periods have adjusted omissions
ana duplicated warrants; for instance,
at the end of the fiscal year. 1895, the to-
tai disbursement of treasurer for fiscal
year. as corrected, was Sl32, 660.57; war
rants unpaid and outstanding. ms per net.
uai list, S2l ,340.30; total. $3.50, UO9.S7.
Iotal warrants issued during fiscal
year as per warrant register, as corrected.
si%f' 500; warrants unpad Mt com
mencement OF fiscal year, rs per actual
ilst, see treasurer's cash book. mare
al, and list of unpaid warrants)' 500
! I'LL B; total, 1854, 00D.S7.
rms have done in each case rs above.
when made an adjustment, as the trens
urer's cash book will show | find il MI
most invaliable that the treasurer's cash
balance has been carried through his
BOOKS to be adjusted ut intervals to agree
with the auditors balances, without re.
garu 10 The Differences there should he
.ah'hs INTO account the actual unpaid
"' Hoo oheISeu Oack TO his nc.
count, and errors in additions ia hi, book
These differences vary mt all timcs md
never the same; for instance. i'm the hal.
ance brought forward on new cash bool,
opened July 1st, 1896, the balance
brought over is SIC, 633. IS, when his not.
ual balance should be $40, 591. 90. This 7
have adjusted at the end of the fiscal
year, 1877. (See treasurer's cash hook
page ia and 1D5.6N. The unpaid war,
rants charged back to the treasurer ms
OF Juno 80, 1894, (see general ledger.
page 0S) auditor shows 500 ESQ. sc; my list
by actual check shows $2J, TAI. IS; differ.
ence, $50 49,
AUDITORS warrant unpaid, as shown
by ledger, page GS, 500, 792 44; nv list
shows warrants unpaid, SCI, 340. 80; differ
ence, $55G.8S.
July |, 1896, unpaid warrants, as per
ledger, page GS, SIG, 366. II; my list shows
warrants unpaid at this date, as per list.
SiO,3S3.36; difference, SGT. %
upon this basis and following out the
iigures he had to start with, taking I'M
the work with the late auditor, the pres.
eht audito" on July 1st brings down bal.
IN anc ecu unpaid warrants, ledger, page GS,
SS,9oS.9l My list shows unpaid war.
rants to July !, 1897, to be So. SIS ~.
showing li Inference of $649 Ga
nave also checked by items Dav.in
warrants on the debit side of the treasu-
rer $ cash booK, and find them all debited
on this book with the exception of nav.in
wal rant, No. 103, January 10. 1896 to 7,
Delaney, for street improvements. $40 ~
This amount Mr.. Delaney Gays he maid
TO Mr.. Noble and has witnesses to the
payment of same. l have charged The
amount to Mr. Noble as per itemized nc.
count filed. have also credited the irons.
yffl, 81,
find no stub on his book from which he
gives duplicate receipt, any record of this
item. "a Oiii'
TREASURER'S COLLECTION Ac.
COUNT.
have taken the assessments from 1901
to 1873, inclusive, and have checked this
account thoroughly, and ind the follow.
ing corrections tn be made: Over rea;t
purchased by State, levy, 1890, (amount If
school proportion), S3G2.7D.
Levy, 1891, amount of school nroror.
ton, $2,574.45.
Delinquent list. levy of 1895, School
proportion), ST. 11S n.
On insolvent list, levy 1895, amount
credited. So, 1851; should be, s., 906. 35:
50, 26.
Total, S9,172 21
lima the collection account of the treas
urer debited with an excess of lew of
1890, which credited $4.12.
Insclvent list 1895, find has not heen
credited to him at all, IS, 2G2 IS
Total, IS, 267.00
These corrections have all been verified
by the prese Mt auditor
have endeavored to get the treasurer to
personally go over these items and verify
same, but owing to his sickness he has
not been able to do SO. AS the hooks
now stand find the treasurer's collec-
ton account shows an Indebtedness to the
city of $2O, 027.56, composed OF the follow.
ing items
Due from delinquent levy, 1890. led.
ger page 342, $362.70.
Due from delinquent levy, 1891. ledger
page &c. $2,570.33
11G.26.
O25.37. '0' ~
S2S.l5. re- '''' -
Due from delinquent levy, 1895. page
3i7, 5000 Go
Total, SEQ, 927. 80.
TREASURER'S CASH BOOK.
find upon this book the extensions Of
additions and footings are almost inyar-
iably made in pencil. (See pages "a end
$50 These figures frequently are very
imperfect, either from age or continna,
handling of the book, which makes Il
veiy difficult to check up and adjust bis