The Wichita daily eagle., 1897-11-23

would exist in double the amount OF the
tax. For illustration we viii say that
the tax Of an individual or corpora ton
Is a, 900. This tax is collected but credit
is taken for it as uncollected tax. The
result would be the treasury would have
gained 5000 by this single transaction.
Again, suppose there was 5000 more on
the tax roll than was charged to the
treasurer. If he is not charged with it
and collects it he is $4,000 anead. II ne
does not collect it he takes credit for IL
as uncollected tax, so that either way
he is gamer loy the amount on the roll
in excess of the charge. This is the sys-
tenn OF checkage by the clerk on taxes
that has been in vogue in your county.
Redemption and condemnation ac-
counts were not kept by your clerk. As
signments were only kept as general
receipt was given, and of these accounts
wish to speak The fact that the re-
demption and assignment accounts have
not been kept by your different clerks
has resulted in considerable loss 20 your
county, as I will try TO show and make
plain to you. Section 697S. compiled
laws Of 1889, says, after first recitins
how the treasurer shall make up his re-
denption certificate and enter on mis-
books, that before such certificate "sna u
have any validity It shall be counter
signed by the county clerk who viii
make like entry on his duplicate OF
the book OF tax sales" Now this means,
if it means anything, that this is done
SO that charge can be made 70 the trea-
[,rv> oro % 90
redemption, and when the ceretificate is
surrendered il goes to the clerk for
credit the same as any other disburse-
ment. In another place in the statute
it provides that there shall be a fee Of
80 cents collected on redemption on one
tract and cents for each additional
tract included in the same certificate.
That % cents and the cents for each
additional tract shall go to the county
treasurer for the use Of the county. an5
25 cents to the county clerk for the use
OF the county. The manner of doing
this in your county has been to charge
the fee, give the person his certificate
and % cents to pay the clerk, and he
would walk off with the certificate and
% cents OF the county's money. During
the period covered by this examination
there were some 5000 certificates made.
II all these had gone away with their
% Gems the county would have lost 81, 900.
This is one source of loss, but not the
most serious. The fact that this ac-
count was not kept by the clerk has en-
abled the treasurer to do as he would
with it. Of course the individual holder
Of certificates looked after their money
but the county redernptions have suffer-
ed severe loss amounting to 1922 80
as shown by the balance sheets, and If
doubtful items are added the sum Of
S9,54016. I might also add that this ac-
count as kept in the treasurers ledger
Is in chaotic condition. In fact, I
have been unable to figure It's standing
from the account itself. On the page of
this account there is 81, 600 placed in
front Of items OF less than $1,000 seven
times. This may be one way Of cor
recting errors in an account, but it is
ons I have never seen before and can
not believe it proper. There is also a
charge in this account of $40, ,323.n and
which does not appear upon cash book
or Journal and is not a distribution of
county redemptions But I shall point
these out fully in my oral explanation
of my statement from the records
stated before it was impossible from the
chaotic condition of this account to
check it out from the ledger and one Of
the reasons is this: The certificates are
not marked the date on which they are
surrendered. This fact has required me
30 make list from the delinquent rec
ords showing ell redemptions made dur
ing the period covered by this examina-
tion. 1 have then listed the stubs OF re-
demptions against these lists. 1 have
then listed the surrendered certificates
against this, actually requiring a per-
sonal examination of every item on the
delinquent sale records and in some
years they were more than 10000 items.
For Illustration, gentleman brings in
today to the county treasurer five tax
sale certificates which have been re-
deemed. He surrenders same and is
paid his money. The certificates are not
marked paid OF this date or the amount
so paid, neither are they put aside as
surrendered in any treasurer's term as
they should be. The certificates are for
five different tax sales one is for 1883. We
will say theo thers 1SSs-9O-91-s2. respect
lively. They are tnen put away un-
marked in these years according to their
number, and are thus mixed up with
all the certificates paid by former trea-
Surers. Had the county clerk kept this
accounts the certificates would have gone
10 him and would not now be in this
condition. I might write several pages
about this redemption account and then
not tell IL all
The matter Of keeping the assignment
account 1 feel should be mentioned here
also, as in this account comes another
loss. My examination shows that there
were made during the period covered
by the examination, assignments OF
county bought in the sum Of S2S.217.5s;
there are receipts made and charged
against the treasurer on mis- ledger the
sum OF sle, e,S1O34, leaving a gross amount
unaccounted for of s,6s6.9o, from which
amount have deducted as doubtful the
sum OF s3,359. %, making the shortage
in this account as shown by the balance
sheets of ss,3O774. The mode of keep
ing this accoun, was extremely faulty.
In place IL having a bound book with a
stub such as are used in the redemption
account, a pad was used and nothing
kept 10 show OF the issuing OF certi-
fcate except az they would think Of i,
and writea receipt In the general receipt
book, and this receipt never showed
wha, property was assigned or the num-
Der OF sale or year OF sale for which the
assignment was made. I said nothing
was kept ID show that the assignment
was made except as they would think Il
writing a general receipt / say this for