The White Pine news. [volume] (Ely, Nev.) 1906-1910, 1907-09-20
COUNTY BOOKS FOUND
TO Be IN GOOD SHAPE
Special Accountant Miller Completes
Audit and Makes Several
Recommendations

w. II. Miller who was employed by
the county commissioners some time
ago to make an examination of the
books of the county treasurer and
auditor, filed his report with the
commissioners yesterday. The re-
port states that the accounts were
found in excellent shape and that the
books are in perfect condition.
Il beg to advise having completed
the audit of the books of White Pine
county, says the report, "and find
the accounts correct.
"A summary of the cash balances
with the county treasurer, and vari-
able to suggest will be found at
tached.
In other respects the accounts oil
the several offices which go to make
up the results in the auditors office
as also the books of the treasurer
and auditor are all to, be commended
for their accuracy and completeness
of detail"
The recommendations suggested
by Mr.. Miller are as follows:
First: 1t would appear from my
examination of the assessment tax
rolls that the assessor has no other
guide to satisfy himself that no tax
able property has been omitted from
mis- entries on the roll than a copy
of the taxable property taken from
the roll of the previous year.
1T might not be out of place to
suggest that possibly an authentic
map could be prepared of all the
properties embraced in the town lin
It's and so far as the town itself is
concerned the assessor would be en-
abled by such map to check each par
eel of land on the map as he makes
his roll entry, and could detect omis-
sions, if any. Such plan might not
apply to the entire county, but
should be more satisfactory than the
present arrangement for aScertaining
taxes as applied to the town of Ely
Second: | notice on the back of
the assessment TO Is for each year
various entries for personal taxes
made and collected by the assessor
There appears to be no effort made
to charge with these personal prop
erty items, and the same account
credited with his collection of the
same.
uliu AS 1 was uud)lt W cueCh
satisfactorily the license stub books
owing to some of them being miss
ing | would suggest that hereafter
the number of each and every license
certificate be entered by the auditor
in his journal when making quarter.
ly entries. This will facilitate the
checking of licenses hereafter.
Fourth: 1t was customary by the
auditor prior to 1905 to keep in his
ledger an assessors poll tax account
and a tax receivers account. He
charged the assessor with all poll ia,
receipts, and with tn etotals showr
on the assessment roll and then cred
tied the account with the moneys re
ceived. If any differences arose the
ledger would readily show it. These
accounts have, however, not beer
kept up for the last two years and ow
ing to this, discrepancies between the
charges and collections do not SHOW
themselves and it becomes a diff
cult task to reconcile them.
II strongly recommend that tn,
auditor continue these accounts.
Fifth: | would also recommet
that the county treasurer have hi.
bank accounts balanced at the enc
of every quarter and arrange that the
bank books be returned to him before
the commissioners meet that they
may be able to verify the bank bal
ances as we'll as the cash on hand
The following summary of the
treasurer's cash account is also at
tached to the report:
DIR.
To balance on hand at
close of second quarter
Jpne so, 1907 .$4O,127. 90
Moneys received by treas
urer since that date =. =. 33,3426:
Total money to be ac-
counted for ,469. 6t
CIR.
By balance in Bank of
Ely as ascertained S,079.5l
BY balance in First Natl
Bank as ascert. 80. 10, 900. OF
BY warrants paid since
last quarter go. IS, 1855
BY cash on hand 80. 5,302.0S
BY bonds on hand, re-
deemed for $500 each 10000
By 81 coupons on hand,
paid at SIS each 49,. 1880
BY 2 coupons paid at SIS
for 80 years ......,. 27.0t
By balance with McCor-
mick bank, Salt Lake 37.S1
| RV hal with Rank of Gal AZ e.