The Bridgeport evening farmer., 1910-10-05

failure to secure some of the unpaid tax bills by lien was in accordance with instructions from the selectmen. By far the larger part of the report was devoted to the accounts of MT Gorham and the comparison accounts of the town treasurer. The collectors term of office was for the three years beginning with 1903. Two circum-
 stances, MT. Sou1e explained, had tend
 ed to the complication and confusion of these accounts and made the un-
 ravelling of them a difficult matter
 One was the failure of the collector to make monthly accounting of his re- ceipts as the law requires, and the
 other was the treasurers habit Of making merely a memorandum of the sums paid at the time of payment and neglecting to transfer the entries to his regular books until later, these in tervaIs of delay being sometimes of months duration. To reach his find ings from the existing maze of compli- cations and contradictions MT. Soule had made a careful analysis of the conditions supplied by the dates when taxes were paid, dates when the col 1ectOr made returns to the treasurer, comparison of the amounts credited on the treasurer's books with those. cred ited on the collectors book and all the other circumstances relating to the problem. MT. Soule said that neither of the two checks aggregating $1,141 which Treasurer Hill made good to the town last May--three years after he received them from MT. Gorhan-ap-- peared on the books of either the col 1ector or the treasurer. That is, there was an absence of entries. for either cash or checks on identical or approzi- mate dates. With the amount of these checks added to the treasurer's credits on MT. Gorham's books the to- tai would be sum in excess of the sums MT. Gorham collected according to the receipt entries and MT. Soule's finding gave MT. Hill theS benefit of summing up of the case was that MT. Gorham still owed the town $368.50.
 In addition to this sum MT. Gorham will probably be held responsible for the $4oo represented by the Al released liens from which no cash has come to the town, as all these liens pertain to the period when he was collector and his books show no record of the pay ments which must have preceded the granting of the certificates of release. MT. Soule's report dd not refer to this matter at all, but it is one of the matters which the selectmen will be called upon to adjust.
 The successor of MT. Gorham in the office of tax collector was Emory P. Sanford, elected in 1906. MT. Soule finds that there is due from MT San ford the sum of -$9. EIbert M. San ford was collector for the two years succeeding. His accounts are now be- ing closed up and show no errors.
 The concluding portion of the report was devoted to the accounts of Town Treasurer Hill aside from the way they had been covered in their relation to the accounts of MT. Gorham. The accountants verdict was that MT. Hill from shortages in his transactions with other collectors. errors and omissions, MT. Sou1e called them, still owed the town $527.
 The experts review of the treasurer S books extended back only ten years, while that of the collectors books cov- cred fifteen years. MT. Soule said that some work remained to be done before his task reached it's final completion, and tLis work probably pertains to the treasurer's books from 1895 to 1900.
 When MT. Sou1e had concluded a mo- ton was made that the report be printed for general distribution. On account of it's great length, however it was finally decided that it's author should prepare a summary and that this should be published in pamphlet form for the information of the pub lie.