The Topeka state journal., 1905-07-31
year ending June 80.

To arrive at the amount of the gen.
eral expenses of the county, including
expenses for the support of the poor,
during any year above referred to, it
bridges and permanent public highways
should be deducted from the total above
given.
From the best information obtainabIe
by me I estimate the probable total eX-
penditures of the county for the next
ensuing year for general expenses in
cluding support of the poor general
revenue fund.- at the sum of $92,608, and
that the county will probably receive
from sources other than taxation dur
ing the same period a total of $4,000
This would leave $S2,608 to be provided
by taxation. Experience in the cOllec-
tion of taxes in this county has shown
that the rebates allowed to tax payers
will usually exceed the penalties col
Iected by about $4,000 per year. To raise
the required amount it would therefore
be necessary to make a levy at a rate
which would figure $88, sos; and I recon-
mend that such a levy be made.
In arriving at this estimate [ have
considered it useless to go into the diff
fsrent accounts in detail the important
question at this time being with refer
ence to the total amount required and
not with reference to the amount of
any account or item entering into such
total. This estimate is made largely
upon the theory that the conditions
year, being in a general way normal,
are more than likely to exist during the
coming year, and in such case the ag
gregate expenditures of the county will
not vary to any large extent from those
of the year just closed.
In this connection I desire to state
that 1 think there should be kept in
the county auditors office, in a book
designed for the purpose, a record in
accounts and items of total annual eX-
of o q n
bring the figures for number of years
side by side in parallel columns, so
as to furnish at a glance, and without
the necessity of making computations,
a comparison of the expenses of any
one account or item for any one year
with that of any other year or years
within the period covered by the rec
ord. The statute has not required such
a record to be kept and no provision has
heretofore been made for it. The legis-
lature, in making it the duty of the
county auditor to give annually to the
board of county commissioners his judg
ment as to the amount of money neceS-
Sary to be raised by taxation for the en-
suing year, believed that the judgment
or opinion of the county auditor upon
that subject would be of some assist
ance to the county board in making
the annual levy of taxes But without
record such as above indicated the audi
tors judgment or opinion is more than
likely to be of very little practical value.
The only means at hand under the pres
ent system of ascertaining the annual
expenses of the county for any partic-
ular purpose during a series of years
IS to search through the reports and pa
pers in the auditors office and by com
putations arrive at the desired informa-
ton.
1 would therefore recommend that the
county auditor be furnished by the
board with a record book to be kept by
him upon the plan above outlined. Had
such a record been commenced ten or
fifteen years ago and kept up until this
time it's value now to the public and to
all the departments of the county gov
ernment would be very great. Respect
full submitted, R. H. CIV,
County Auditor