The age-herald., 1898-02-13

Im4 shown by f2eAipts Qf the taxpaSer exhiblued to me Yet this pfoperty was sold for the taxes of 1S94 and bid in for the state and under the certificate of sale from tine judge of probate. This being his authority, the auditor allowed the collector credit for the taxes on his tax account for 1896. It Is proper to state the auditor had no means at his command whereby he could deter mine whether the assessment for which the property was Included dn 1896, except the certificate mentioned. This credit amount ed to over a hundred dollars of state and county taxes. TheF9e loose practices seem not to ihave been confined to the collector. The assessor after having completed his book felt it fts duty to go through 1t and make reductions and corrections which re- duced state taxes over sixty five hundred dollare. The court of roads and revenues of the county allowed the collector credits fou. taxes as errors and insolvehctes for over seven thousand dollars. The larger part of both these allowances were per haps correct from a legal standpoint But the fact that errors tn assessment lnVSaV- ing assessed values to the extent or d quarter of a million dollars were foun1 In n single years assessment shows want of system that is not commendabie ine collector was granted credits by the court for several amounts which had already been collected, and in some instances he actually collected anrounts after they had been allowed errors.
 "A number of credits were allowed as in- solvencies, where in each case, there was ample property in the possession or the tax payer out of which the taxes could have been made. Among such tax payers were several practicing physicians, who owed taxes on buggies and horses used In their daily avocation, and prominent at- torneys who owed taxes on their hbraries and household furniture. A large number of these credits were collected within d. hnfr. a1l lector Memoranda on the collectors book shows that the county attorney, who IS bondsman of the collector, authorized re- auctions of valuations in some instances. My information leads me to conclude that the court was controlled very largely In It's action on these matters by the recommen- dations of the county attorney.
 Did Not Act in Harmony
 "I found that the board of equalization, which was in existence in 1896 and had jurisdiction of these matters, did not act in harmony. Certain reductions of tax values purporting to have been made by that tribunal, shown by memoranda on the assessors books. and in the hand writing of the assessor and who was the legal secretary of the. board, are claimed by the chairman not to have been author ized by the board. While these disputed cases do not appear upon the docket and minutes of the board they are included in the final credits when the assessor closed his summary for taxes of that year, as is shown by the warrant signed py tne chairman.
 To enumerate all the loose practices brought to my attention during this ex- animation, would extend this report to un- necessary and inconvenient length. The irresistible conclusion has been reached by me that the affairs of Collector Lott's office were administered without regard for the statutes governing it. and wholly without regard to the public welfare.
 This report Is accompanied with item- ized lists of unpaid taxes. Of insolvenctes collected and escapes assessed and col lected by the collector. Especial attention is called to the leanness of the list of un- paid taxes Just prior to the commence ment of the examination I was informed by you that M c. Lott, representing his fa- ther, had insisted on an extension or time in which he might be permitted to make his final settlement, and placed the ground of this appeal on the fact that there were ample uncolected taxes to meet his deficit. As a matter of fact the total sum of the uncollected taxes was less than $45O to the state. while the amount due was over ST. 900. With this information you instructed me to so direct my investigation as to de- velop the truth of this claim. you were 10th to precipitate @ settlement that in its haste might force the tax payers to have to sacrifice their property.
 There are number of entries of assess ments by the collector of escapes on which no evidence has come to me that collec- tions have not been made. It may be well for the present encumbent of the tax of- fees to investigate these with the view of collections if no collections have been made. It will probably be proper to furnish the present collector with the lists of un- paid taxes for 1896, and the list of insol vencies collected that he may proceed to enforce collections While the late collec- tor is responsible for his failure to collect, the lien of the state and county is not can celled."