The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-02-07
Expert Elias A. Smith Sends in
His Report.
IT IS VERY EXHAUSTIVE
EXPENDITURES WERE IN Elk
CESS OF THE REVENUE.
The Taxpayers May Now See Ex-
actly What Was Done With Their
Money = Commissioners Direct
That No Warrants Issued Up to
January 2 Last Be Paid-Litiga-
ton Will Follow

Judge Elias A. Smith, who for sew
eral weeks past has been examining the
books and accounts of the county as
an expert, submitted to the board of
county commissioners yesterday after
noon the results of his investigation,
showing that the old board of county
commissioners during the year 1896 eN
pended moneys and incurred liabilities
to the extent of $95, 4.26 over and
above the total revenue for the year.
Immediately upon the reading of the
experts report the board passed a reso-
luton inStructing the proper county
officials to pay no warrants issued on
account of the liabilities incurred dur
ing the past year.
+ WILL BRING ON A CONTEST.
These were the sensat ional proceed
ings at yesterdays session of the board
which will now bring on a contest i'll
the supreme court to determine the
correctness of the commissioners con-
tention that county cannot incur LA
blities in excess of the total revenue
for the current year.
A VERY COMPLETE REPORT.
Expert Smiths report is a very COM
plete document. showing in detail every
source of revenue, every expenditure
and liability incurred by the old board
1t bears out the statement made by
The Herald some time ago that the old
board exceeded the legal limit of in
debtedneSS by about $780, 900. These
figures are based on the assumption
the correctness of which can only be
determined by the courts decision, that
balance on hand and in the treasury
on Jan. 1, 1885, the amount received for
taxes for the years 1894 and 1895 and
the amount realized from tax sales re-
demptiOn on account of previous
years, all of which make a total of
$S1, 414.61, can not be counted in as rev.
enue for the year 1896 Eliminating
these items, the actual revenue for the
year is shown to have been S1S1, 607 20.
The board during the year appropriate
ed the sum of $3.50, 472.02, of which
amount, however. s37.S97.90 was for
claims of previous years, leaving $222,-
61612 as the net amount spent by the
old board during the year. Adding to
this amount the sum of $19, 1864 ap-
propriated by the old board on Jan. 2,
this year, on account of salaries for
the year 1896, the sum of S1,943.36
which is the amount of claims present
| ed at the auditors office for services
rendered and material furnished in
| 1896, outstanding jury and witness scrip
amounting to $4,390.95 and the sum of
| $2S, S34.1S in interest on bonds, brings
the total expenditures for the year and
liabilities incurred up to S277 ,571.55. The
following result is then obtained:
Revenue FOR 1896. ........... 1851, 607. 29
Liabilities for 1896. 277, 81. 55
Liabilities in excess revenues 95,964.26
There is due from the state one-half
of the salaries of the county attorney,
| assessor and treasurer the sum of
| 81, 837. 80 on account of the year 1885,
city, the state, the board of education
and the several school districts on ac-
count of tax sales redemption.
Mr.. Smiths report does not attempt
to show what is and what is not proper
revenue for the year. 1t is simply a
statment of facts. 1t will be noted
that the report divides the year into
Jan. 5, the date upon which the county
government act took effect, and from
June 5 to Dec 81.
This was done for the reason that
prior to June the board was acting
under the old law. The books show
the county prior to Jan. 1, 1896, had
reached the limit of Indebtedness,
/
could not eXpend more than the rev.
enue during the first portion of the
! year or from June l to June 5, 1896.
For this reason warrants issued prior
to June 5 may be illegal, a condition
that prompted the board to refuse to
pay any warrants until an opinion
from the court is had.
WHAT HE FOUND.
The report of the expert is as fol-
lows:
To the Board of County Commissioners,
| Salt Lake County, Utah:
Dear Sirs-Herewith 1 make a report
of my examination of the books and
| accounts of the county auditor of Salt
county commissioners of January, 1897.
| First find that the tax levy (as per
assessment rolD for county purposes for
the year 1896 was S130.066.17. That there
was collected from other sources as per
statement attached hereto marked ex-
hibit A the sum OF $51,541.12, making
sum of $751;, 607.29.
Second-That there is due from the
state of Utah for one-half of the salaries
of the county attorney, county assessor
and county treasurer, from January 4,
1885, to December 81, 1896, the sum of
50, $3.50.
Third-That there was on hand and in
| the county treasury on January l, 1896,
the treasurer on taxes of the years 1894
| and 1895 the sum of $29, 2S0.9l, and from
redemptions of tax sales the sum of
| 81, SS9.12.
Fourth-There was appropriated by the
county commissioners from January l,
1896. to December 81. 1896. the sum of
| $3.50 472 02; of this sum S37. 1890 was for
| claims previous 20 January l, 1896, leav-
ing the sum of $222, 61612 appropriated
! for services rendered and material fur
! nished during the year 1896. as will aD-
| pear in the itemiZed statement hereto
| attached and marked exhibit b" q
! find a difference of $40 between these
! figures and the figures of the auditor, as
! given in his financial statement, due to his
! crediting sundry accounts with said
| amount on warrants over two years old
as barred by the statute of limitation.)
! OF the $3.50 472. o. the total appropriations
| made during the year 1896 the sum of
| SOL. lS5 50 was appropriated between Janu-
| arv / 1896. and June 5. 1896. as follows:
| For claims previous to January l. 1896,
the sum of S21. o. and for services
rendered and material furnished during
! the year 1886 the sum of S6S .46. A
statement of the several accounts upon
which these amounts were appropriated is
attached hereto and marked exhiolt b.
Fifth-That on January z, 1871, the
| county commissioners appropriated and
warrants Were issued for services rem
dered and material furnished during the
year 1896 in the sum of S19, 1881
Sixth-That there has been MEG with
| the auditor claims amounting to 81 ,S4S3 t
| Cor carviceS rendered and material fur