The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1907-01-13
Auditing Tax Accounts.
or o. Tie Times Dispatch


Slr,-As accountant and general
bookkeeper. with particular knowledge
gained from experience Of The necessary
routine % county treasures ONCE.
permit ne 70 make some suggestions
which believe WI! AFFORD valuable AID
towards 1nal conclusions. OF the best
methods 20 be adopted Tor Incorporating
d systemaIc scheme % accounting for
end auditing the various taxes and funds
embraced iu the county treaslrer's o.
fee
In the county IN which my experieDce
p as gained there are SIX maElsteTial dis
tricts, hence there are six commissioners
~ revenue which means Elk land
books and six property and capitatlon''
books. which means twelve books OF tax
tickets for whites, 20 which must DE-
added the necessary books for 'coiored. "
and also additional books OF tickets for
two corporations Gowns. Altogether
from 1000 90 1900 tax tickets have 10
D. made up.
Tho scheme % mounting begins
with Tie commissioners books which i-
tho Original entry" Tickets are printed
and bound into books. For instance,
Beverly Manor District" real estate
is SO printed and bound into one volume,
each ticket PACED and lined. with coupon
or stub perforated and detachable. cor
responding in page" line and amount
% tax. with the ticket. Personal prop-
clude all other schedules apitation. IN
come, dog, etc.-are bound in q separate
additional book what is true OF one
district is true ~ al.
Tax lists. which ars woIl-bound
books. large enough 10 list an the
tickets OF each district. one FOR each dis
trict are then provided. into which these
tickets aye entered IA serial order. identi-
fed ny page and line and number OF the
commissioners of revenue" book which
are provided with three or more vertical
columns,
Total amount - tickets"
Amount paid prior TO December 1st.
not subject 20 penalty"
Amount subject 70 penalty. and usual
ly charged 70 collectors"
In the personal property book" a
on. lmn is provided for capitauons and
one Tor dogs"
The foouugs Of the Tax List Book"
verify the footings % the commits sion-
ers % revenue PAGE by page. and with
The recapitulations, make up tie "charg-
lngs' against the treasurer for all the
taxes assessed. These totals are then
easily and accurately distributed and
applied rs credits. 20 the various funds
for which tile levies have been made. and
easily verified by the total valuations OF
each district. separately and as whole
When you have done this each ticket
becomes voucher for its face and
must be treated as II IL were actual
money. which IL really represents The
treasurer should always have money or
tickets Il he passes these tickets 10
his collectors they IN turn should have
money or uckets-of course, original tick
cts
Some such scheme as the above would
have 10 be adopted before a travelling
auditor as was contemplated by the leg
islature. could materialize. The system
contemplates the use or the voucher sys-
tenn FOR all disbursements. and the 'cou-
pom" OF stub OF ticket for all receipts:
daily cash TO be written up from these
coupons" and vouchers
Separating the funds Is done on the
same principle that bank separates its
individual deposits. II first places the
money TO their credit. and then charges
them up with amounts paid them. holding
the sum OF all their deposits In the com
mon fund No other plan is practicable.
Having already ascertained the gross
amount due each particular fund. and
placed the same TO its credit on ledger,
etc. to Doe currently subject 20 charges for
disbursements. for advances. warrants.
Commissions and dellnquents in the final
settlement the treasurer has done all
that II IS possible for him TO do.
lie can only account with any degree
of accuracy twice year. under the pres
ent system. but being disbursing officer.
he is continually paying ION account
and il IS rarely thar the parties inter-
ested I'm any particular fund are not as
Wei informed as DE is Of the condition
Of the account
From the very beginning Of the tax
collecting period he has to meet the de
mands OF board OF supervisors for pay
ments on all of county levy" the su-
perintendent of schools for county school
funds the district school hoard for dis
trict school funds. the district road com
missioner for district road funds and
tine losses for sheep have to be paid as
soon a. an equitable distribution or II
can be made 20 being approximately the
only fund that is not subject 10 dis
hurscment i'm process OF collection.
Roanoke Va. f. f. s