The Detroit times., 1909-07-02

and misused. and by whom cannot be
determined from any records which
now exist IN the Office OF thf treas
uror or what these a',lormal-
~ large cash balances consisted. what
proportion was actual cash and what
proportion l. o. us. the absence OF a
teller's cash book makes II impossible
10 disclose"
The moneys in the Schultz account
were taken from the control OF the
auditors and also OF even the county
treasurer himself.
One OF the Schultz checks Is drawn
for the county contingent fund. Bun
Ter states that there is no such fund.
~ Proper Check impossible.
Absence OF cash entry and-lIst entry
books Is said to have prevented
proper check upon the following kinds
OF errors Loss OF duplicate tax re-
oeipJs before payment had been noted
on the rolls. erroneous footing OF
list receipts or errors In extensions:
entries upon the original receipt not
made also upon the duplicate check
ing OF duplicate receipts Upon which
payments have not been made. but
which become mixed. through acct
dent or design. with paid receipts:
changes In the amount OF tax or In
description which are not noted on
both the original and duplicate.
ANY number OF bogus receipts
could have been placed with the reg.
ular receipts and be checked upon the
tax rolls without the slightest posi-
/ bility Of discovery the report states.
| Delinquent drain taxes ~ 1906 were
not returned as such, this action being
in effect cancellation of these taxes.
Errors were made in the use If num-
! bering stamp. causing great confusion
In handling receipts
Books Badly Jumbled.
The report shows that some good
| roads tax refunds were apparently
made six or seven times upon the
same description of property. In otn'
er cases the amount OF this tax was
refunded on property where the own
ers had never paid the tax, and IL
other cases the amount OF the state
or county tax was refunded. So bad
| iy were the 40 refund books tumble
that entirely new records had to be
made, ard this took the time OF the
accounting force for two months.
Buhrer's comment is, that. had the
county treasurer elected 10 make the
refund at any other time or with the
aid Of the 1906 cash books, the multi
tude OF errors could not have come
about
THE provision of the liquor law
requiring druggists to file bond has
been generally disregarded and has
now practically become dead letter.
the report says. "Out OF the several
hundred druggists doing business In
this county. only six have filed this
1 bond for the year 1908.
Lack of system in handling liquor
| tax cards Is commented upon, and bet
ter arrangements recommended.
| The levy for the county road tax or
| 1907 Is given as SIS ,S9402 while the
collections were S0.9f2.03, but $S2,-
| SO7 .46 Is alleged 10 have been credited
| TO the fund and this excess or ST.
| SOS 40 has been expended.
The report comprises nearly 800
pages. containing. beside the graver
comments given above. MANY minor er-
rors. IL concludes with series or
Recommendations. among these being
that cash and list entry hooks be re-
installed In the office, that uniform
system OF bookkeeping for the treasu'
rer's and auditors Offices be adopted,
that there be an annual audit OF the
treasurer's books, that the loose leaf
record system be abolished and that
the immediate refundine OF the re-
mander OF the 1906 good roads tax be
made.
Robertson Is Mum.
County Auditor Robertson was In
his Office Friday morning and stated
that he has been away IN his vaca'
ton for five DAYS. but now intends 10
take ND Buhrer's report before com
plotting his vacation.
IL shall make no statement In re-
gard 10 this audit until | have gone
over II very carefully says Robert
son. Il do not know what Buhrer al
leges, but had understood that the
report was TO be made To the board or
auditors before being published.