Amador ledger., 1905-03-24
after be prepared and published as re-

after be prepared and published as re-
quired by law. -
WcEvisieed the county clark and
auditors Office and inspected his books.
We found the books kept in a'neat and
painstaking manner. All accounts are
so arranged as to be easily understood
by the most casual observer. We find
the amount credited by the auditor to
the treasurer to be $47, 7,04O. O2, which
upon comparison with the account of
the treasurer we find correct.
We find that it has been the custom
of some of the supervisors, contrary to
law, to over.'''nw the road funds in
their respectlt, d., lets. We also find
that it has been the custom of the aud
itor, contrary to law, to allow such
overdrawals. We therefore call the
attention of the auditor to this fact.
and recommend that hereafter he re-
fuse to allow any fund to be overdrawn.
We find the valuation of the county
property, as reported by the county
auditor to the state controller on De-
Gem Der 19. 1904, to be $50, ,OOO
We find that the office of the county
clerk and auditor is not equipped with
safe place for the keeping of valuable
papers. We recommend that a suit
able safe or vault be purchased for said
use.
We visited the sheriff's office, and
find his books kept in neat and sys-
tematic manner, and as far as we could
judge the business of the office is being
conducted in safe and business-like
way.
We found in the basement of the hall
of records large accumulation of old
junk. among which are Is old window
frames, 4 old boxes, stoves, a lot of
stovepipes, and other articles too num-
erous to mention. We recommend that
the proper authorities have said arti-
cles sold, and the place cleaned out.
We have examined the books of the
coroner and public administrator and
are satisfied that all the moneys which
have come into his possession have
been and will be properly accounted
for. We call his attention to sections
1876, 1877 and 173S, C. C. p.
We have inspected the books, office.
and accounts of the county superin-
tendent of public instruction, and have
gone thoroughly through the business
of his office. and feel gratified to report
to this honorable court that the records
of his Office are very neatly and syste-
matically kept.
We have examined a number of affi-
davits presented to the treasurer for
coyote scalp bounty. We found but
very few made out according to law,
although they have been paid by the
treasurer, approved by the district at
torney, and ordered paid by the board
of supervisors. We recommend that
hereafter the provisions of the county
ordinance relative to the payment of
bounty on coyote seal ps be strictly
complied with, and that all scalps be
Immediately destroyed after payment
OF bounty. so that by no possibility can
any one scalp earn double bounty.
We visited the Office of the assessor,
and by his help inspected the books of
his Office and found them kept neatly
and in good order. We examined a
number of individual assessments, COM
pared them and found them as near
right in our Judgment as could be ex-
pected. We asked the assessor if he
believed that the farmers were gener-
ally giving him honest returns as to the
number of cattle owned by them. He
said that he felt confident they did.
The assessor having only a limited time
within which to make his assessments.
informed us ''that it is impossible for
him to get back of every thing, but
that he was doing the best he possibly
could. With reference to the collec-
tion of road and poll taxes, the assessor
admitted that he has been unable to
collect from everyone who is subject to
such taxes, although he has done his
best to do so. We recommend that the
assessor hereafter strictly enforce the
law with reference to the collection of
road and poll taxes.
We respectfully request all county
officers to be present at their respective
offices when future grand juries are in
session.
We recommend that the supervisors
furnish suitable room in the court
house for the Office of the coroner and
public administrator.
We visited the Office of the county
recorder and inspected the records
therein. We found the work of the
Office progressing favorably.
We recommend the separation of the
Offices of sheriff and tax collector and
license collector We make the rec
OmmendatiOn for the reason that we
believe the public would be beneftted
by the change, and that the expense of
the offices after separation would not
be greater and might be less than
under the present system. We believe
that the sheriff should devote his entire
time to his duties as an executive officer,
in place of being tax and license COL
lector.
We have had our several committees
make list of personal property belong
ing to the county of Amador found in
the various offices. This list is hereto
attached and made a part of this report.
Respectfully,
CLARENCE E. JARVIS, Foreman.
GEORGE w. BROWN, Secretary.