The Owosso times. (Owosso, Mich.) 1897-1926, 1906-08-03

words of sincere acknowledgements from
former opponents, who are Governor
Warmers best friends today.
AS Michigan man whom official du
ties and business requirements have com
PEELED to be absent from home dur
ing very much of the past year and 6
half, have been interested as an onlook
er and observer, most times from dis
tance, in the movement of affairs in this
state. My situation and surrounding
Continued on page seven.
AUDITORS REPORT.
Complete Statement Shows Excellent
Work of County Officials.
July 26th, 1906.
To the Honorable Board of Supervis-
ors of Shiawassee County, Michi-
gan.
Gentlemen: In accordance with your
instructions, we have audited the
books and accounts of Shiawassee
county, Michigan, for the period from
January l, 1901, to April 80, 1906, both
inclusive, and beg to report as fol-
lows:
COUNTY TREASURER.
In making our audit, we first exam
ined the, books of the county treasur-
er.
CASH ON HAND AND IN BANKS:
On May l, 1906, we counted the cash
in his hands, and reconciled his ac-
counts with the Old Corunna bank,
and Citizens Savings bank, of Owosso,
and found the amount of cash on hand
and in banks on that date as shown
by his books, SIG, ,552 .25, to be correct.
For itemized statement of cash on
hand and in banks May /, 1906, see
page 73. Also for reconcilement of ac-
counts with banks see pages "A and
rs.
RECEIPTS AND DISBURSEMENTS:
We found the county treasurer's ac-
counts of receipts and disbursements
to be correct, with the exception of
$500 paid to him by Justice Fee, of
Hazelton township and not accounted
for, as stated in our report on audit
of books of Justice Fee; also collection
fee on delinquent taxes, referred to
later on pages 3 to 5.
SETTLEMENT WITH STATE, TOWN
SHIPS AND CITIES:
We have checked receipts of the
state treasurer and auditor generals
statements with all payments made in
settlement with the state, as shown by
the treasurer's books, and checked re-
ceipts issued by township, city and
village treasurers for all payments
made by the county treasurer to them,
with the exception of the period from
October /, 1901, to January l, 1902, for
which period the receipts for all pay
ments made by the county treasurer
could not be found. 1t being the prac-
tice at that time to burn all orders
after examination by the committee of
the board of supervisors appointed for
that purpose, the receipts for this per-
iod may have been burned with the
orders, although we found the receipts
for the balance of the year 1901 and
1902 in the basement in box in which
they had been removed from the old
county building together with other
papers.
The auditor general statements
were checked with the treasurers
books and found to agree.
We have checked the tax rolls and
delinquent taxes returned with the
county treasurer's books and find
that amounts due from township and
city treasurers in settlement for col
lection of taxes during the period COW
cred by our audit have been duly re-
ceived and correctly entered on the
books of the county treasurer.
COLLECTION FEE ON DELINQUENT
TAXES:
We find that the fee of four per cent
which the law provides shall be added
and collected on delinquent taxes, has
been retained by the county treasurers
as compensation for their services in
stead of being credited to the general
fund of the county according to law.
Section 1912 of the compiled laws
of 1897 (Sec. SO of tax law reads as
follows:
To all taxes unpaid on the first
day of March next after their as
sessment there shall be added in
terest at the rate of one per cent
per month or fraction thereof, and
to all taxes returned to the coun-
ty treasurer there shall also be ad
ded a collection fee of four per
cent. Such interest and collection
fee shall be collected with such :.
taxes, and the interest and taxes
to be paid to the state, county and
township, in proportion to their
several rights therein. The collec-
ton fee paid to the county treas
urer shall belong to the general
fund of the county, and that paid
to the auditor general shall belong
to the general fund Of the state.
No other charges shall be added
to any taxes voluntarily paid
either to the township treasurer,
the county treasurer or the state
treasurer, except the expense after
it accrues under section fifty-nine
of this act"
We have examined the minutes of
Continued on page three