Arizona silver belt., 1904-10-13
PIX. Hickey, Employed to Expert County Records, States
 His Conclusions
A LARGE DEFICIT CHARGED
An Alleged Discrepancy in Treas urer rIorehead's Accounts of SozoS.So. Examinations Made of Records Of Other Offices

To the Honorable the Board of Super
 viSOrs, in and for the County of
 Gila, in the Territory of Arizona.
 Gentlemen - l hereby respectfully submit to you my report of the results of the investigation of the several county offices reporting to your hon. orable body, and of the books and ac- counts of said offices, said eXamina- ton having begun, under your orders, on July l4th, and has been carried on up to this time.
 The first impression was that the the fact that the clerk of the board, who is the county recorder, had an of fee as recorder, which was enough to keep him busy, and that if he did not have the time or opportunity to keep up the very necessary protective rec ords and accounts with officials, that a laxity in reporting, and neglect and carelessneSs, might come into exist ence, which would create confusion and a danger of county losses. I am still impressed with the need and economy of strengthening his power fof work, and the showing hereinafter made will, think, emphasize the idea.
 My first work was in the office of Sheriff c. k. Rogers, where Deputy Hinson Thomas very courteously af- forded me every opportunity, and as- sisted. The license collections were taken up and checked over, with the result of showing that the sheriff had twice paid over for the $50 license of Mir. ,Keegan, and that a SIP license collected in this year on January 8, had been counted in on his last years settlement. He was therefore ahead, and the matter can be made right at next settlement.
 The fact that Deputy Thomas is complying with the law 8 requirement. of making and filing itemized state mentS and reports of collections of lic- enses and personal property tax, is a great improvement over the old sys- tenn of the previous year, where none were made. License collections for 1903 amounted to $7,62j l5 and were found to have been all paid over to the treasurer.
 An improvement in form of receipt can be made by leaving blank on 7th line where the word quarter now appears, and having receipts con- secutiYely all machine numbered on receipt and stub; also, by having the receipts specify, or, leaving a blank space for the sheriff to specify, the purpose for which license is taken out. Present receipts do not; also, if the license be issued for gambling, let It appear on the receipt and stub, the particular kind of game for which 1t is issued. These corrections will serve useful purposes, and give the county better safety.
 In the matter of collections of taxes by sheriff, as no receipt stubs could be found for the year 1903, very full and searching effort was made to get the facts in the case; and, from all data Obtainable, 1 became satisfied that the collections by Deputy R. J. Williams were all covered by the treas urer's receipts for the money paid in. Poll taxes were the same. This seemed to leave the office of Sheriff Rogers all clear, as far as his accounts with the county go; and, though the deputies in the past were not as efficient as is MT. Thomas, and have not left the records to show, yet by going into the question from every side, it comes out right. There is only one question arises on the allOwment to the sheriff of the commission retained for collect ing personal property tax, from par ties who were also assessed with realty tax. 1 made, and submit herewith, a list of the items of such appearing, and which the sheriff, following the old custom here, went on and collec- ted, in the belief that it was his duty to do so.
 In all county offices, records and a ledger should be kept, that will show the receipts and disbursements of money, and the fact and time of re- ports, that anyone 80 wishing can get at those facts. Since the early part of 1904 the sheriff's office has got such books, nicely and properly kept, in good form and correctly, by Mir Hin son Thomas, who is very good man for such a place, being very efficient, and understanding and faithfully con- plying with the laws requirements.
 The office is now in good shape, well cared for, and the sheriff, MT. c. R. Rogers, sustalns his excellent reputa.