The morning Astorian. [volume] (Astoria, Oregon) 1899-1930, 1900-10-04
EXPERTS REPORT.
Work OF Exporting the Books Of the
County officials Completed and
Report Submitted.

The experts who have been working
on the books Of the different county
officials for the past month completed
their work and have submitted their
report which was filed yesterday.
The gentlemen are G. P. Clark and
g. w. Buchanan and are regularly en-
gagged in exporting the books In the
different counties throughout the state.
Following is the report:
ASTORIA. Oregon. September 25, 1900.
To the Honorable County Court OF
clatsop County, oregon.-Gentlemen
Pursuant to your instructions. We beg
to report that we have examined the
books and accounts Of Clatsop county,
said examination covering that period
Of time on and between the 5th day
OF July. 1898. and the 1st day Of July.
1900. and embracing the offices OF treas
urer. clerk. recorder. sheriff. school
superintendent. coroner and justice OF
the peace for Astoria district. Item
lied statements Of the foregoing offices
are attached hereto.
We take pleasure in stating that aside
from a few minor clerical errors We
have found the accounts OF the coun-
tvs officials to be handled in an ef-
ficient, intelligent and comprehensive
manner. Severally. we have to say
that the treasurer has properly ac-
counted for all monies received by him
and disbursed for account Of the coun-
ty and that the balance on hand as per
clerks report under date OF June 80,
1900. is correct. His accounts showing
the transactions Of same are complete
and systematic. The accounts and rec
ords OF the clerk are kept in a highly
admirable and commendable manner
The method Of bookkeeping is syste-
matte. exhaustive and readily under
stood and the records are regularly
filed and accessible. All
funds received by the clerk have been
properly accounted for. The record
er has accounted for all monies re-
ceived by him as shown on statement
attached hereto. The records OF the
Office are excellently arranged and cor
rectly kept. The sheriff and school
have duly accounted for
all monies received by them. The cor
oner and justice OF the peace have
accounted for monies received by them
as shown on statements attached here
to.
Attention is called to the fact that
the fiscal year OF 1878 ended on the
5th day of July. 1898, and that the fis-
cal year Of 1Sss-1sOO ended on the S0th
day of June, 1900. The statements at
tached hereto conform to the above
that Of the taxes for the
year 1899 which has been extended
to include the 5th day of July, 1900, in
order TO balance the assessment rolls.
We find 1t to be the custom Of the
sheriff to return the assessment rolls
being balanced. We suggest
that the rolls be properly balanced be- |
fore making entries on the books OF
the clerk. thereby insuring accuracy.
As will be readily understood the prin-
,ipal revenue of the county is derived |
rom tax collections and the records !
IF same can not be too complete nor /
,an anything promoting accuracy be |
We also suggest that the
sheriff be furnished with regular
Zee docket and that he enter thereon !
Ill papers received and the exact ma
.ure OF services made.
The method adopted by counties in
the property sold for taxes
,eing largely a matter of local re-
luirements we find that your county,
the purchaser subject to re-
lemption. subsequently paying the sue
eeding years taxes to fully cover same.
n this connection we see no reason
or the warrant drawn in payment for
he latter including other than the ex-
Ict amount of tax, emitting the per
ent penalty now added.
We recommend that the justice Of the
'eace be furnished with regular dock
t and that he enter therein consecu-
lively every case, both civil and crimi-
lal. as fled The present system Of
,asting loose typewriter records on U