Tonopah daily bonanza. [volume] (Tonopah, Nev.) 1906-1929, 1910-06-03

sheriff shall go to the auditors Of
fee and subscribe to a written oath
on his assessment roll to the eff
feet that each person and all pro-
ceeds of mines assessed on said
roll on which the taxes have been
paid has the word paid marked
opposite the name of such persons.
Upon taking this oath, a final set
Element is had.
On Monday of each week, while
the assessment roll shall be in the
hands of the sheriff for collection,
he shall pay over to the county
treasurer all money coming into
his hands from taxes from said az
sessment roll, taking duplicate re-
ceipts therefor. One of these re-
ceipts he shall file with the coun-
ty auditor. who shall credit him
and charge the county treasurer
Herewith. (Sections 1147-1170).
| Office Fees-All fees collected il.
the office of the sheriff shall be
turned into the county treasury
monthly. (Statutes of 1909, page
223).
State Licenses-The sheriff shall
collect all state liquor licenses and
shall pay the money SO collected
into the state treasurer quarterly.
He shall also make quarterly set
Element with regard to said liquor
licenses to the state comptroller.
tStatutes of 1905, page 22S).
1t will be observed that the
sheriff is required to account for
the money collected from each
source monthly, except the money
collected from bullion taxes, whica
money the sheriff is required to ac-
count for and pay over to the could
ty treasurer on Monday in each
week. 1t will also be observed that
a thorough check on both the sher-
IF and the county treasurer is pro-
vided for in connection with all of
such collections.
l believe it would further simpii-
| fly the accounting, provide a surer
check, and tend to greater accuracy
If all of the moneys collecte /
Through the sheriff's office were
kept in separate funds and accounts
having separate and distinct desig-
nations. For instance:
The money collected for licenses
should be deposited in an account
designated as ''sheriff's county IL
cense account"
The money collected from per-
sonal property taxes should be de-
posted in an account designated as
"sheriff's personal property tax ac-
count
The money collected from bullion
taxes should be deposited in an ac-
: count designated as "sheriff's bull
lion tax account"
The moneys collected from Of
flee fees should be deposited in an
account designated as sheriff S
office fee account
The moneys collected from state
liquor licenses should be deposited
in an account designated as "shef-
ifs state liquor license account"
These accounts should all be
maintained absolutely separate and
distinct and all moneys collected
from such sources should be depos-
tied therein and none other. The
only checks drawn upon these az.
counts should be such as are ne
cessary to transfer the money from
such accounts to the county trea s.
urer. While this would entail a
great deal more work upon the de.
positary, it would absolutely pre-
vent such a condition as now ex-
lists with regard to county and state
moneys collected by Mr.. Owens a.
sheriff of Nye county. The county
auditor, by looking at the bank
: balance, would be able in minute
to detect an error in any particu.
lar account. 1t would be impossible
for any controversy to arise between
the county and the state as to tho
identity of the money 1t would
protect the sheriff's office and thu
county against intentional or unin
territorial drawings upon any ac
count for personal uses
| do not mean to indicate, be
cause | plan to provide these separ
ate accounts in bank, that The
money SO collected Is to remain
long in such accounts, as it is m,
purpose and intention to transfei
such moneys from such accounts
to the county treasurer as rapid,