St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1914-07-11
Covington. La, July 2, 1914.

The town council met in regular
session, Mayor P. J. Lacro.x presid-
ing, and the following members pres
net: D. l. Addison, A.. r. Smith,
A. C. Mccormack, w. H. Kentzel,
NJ. P. Planche, F. J. Martindale.
The minuets of three previous
meetings were read and approved.
Mr. r. l.. Aubert, auditor, sub
mitted h., report Of the examination
of the accounts of the town of Gov
ington. On motion, duly seconded,
it was received and ordered filed for
reference
Following il the report of Auditor
r. L. Aubert of towns finances:
Covington, La, July Z, 1914.
To the Honorable Mayor and Board
of Aldermen of the Town of Gov
ington, Louisiana.
Gentlemen:-In accordance with
our agreement, have examined the
books and records of the town of
Covington, for the term from July
s, 1912, to June 80, 1914, and beg
to submit herewith the findings of
this examination:
Cash.
l have verified the cash balance of
$735.78 shown to be on hand June
80. 1914. This amount has been
transferred to your new treasurer,
Mr.. Jacob Seller, and IS on deposit
in the Covington Bank & Trust Com
pany.
I find that the town has been de-
prived of interest on its deposits for
the year ending December 81, 1918;
this, for the reason that its Fiscal
Agency contract had expired and the
town had failed to advertise for
Fiscal Agent, according to law. 1t
has since advertised and the Coving-
ton Bank & Trust Company is now
It's Fiscal Agent.
Assessment Roll.
The assessment roll is very incom-
plete and is in need of revision.
The old assessment book is about
used up and would suggest column
be allowed for Amount of Taxes"
when a new book Is ordered. This
column will facilitate the work of
an auditor, be an advantage to the
tax collector and do away with an
extra book now in use to record
Amount Of Taxes"
l would suggest that where two or
more persons pay taxes on the same
assessment, that they be made to go
to the assessor and procure a writ
ten division as to how much each
should pay. It has occurred on sew
eral occasions, where property has
been sold, in part, that one tax pay
er would refuse to pay on >the bal
ance, stating that the first payer had
not paid on the assessment he should
have pad on.
The tax collector should invariabl
have the written authority of the
assessor before making any change
in the assessment roll; this authority
should be filed in convenient place,
accessible in case it is desired by
your finance committee or auditor.
Docket Book.
1t was impossible to properly check
Z the docket book. I beg to call your
attention to the unfinished cases as
appearing in statement on another
sheet.
| would recommend that the may
or keep record of all cases tried
and sentences imposed and the mar
shall be instructed to report to him
of the termination of all cases,
whether the prisoner paid his fine or
SERVED time"
l deem it an unwise policy to al
low individuals to guarantee pris-
oner's fine. In order to properly
keep up with all cases tired and con-
victed, disposition should be shown
on the books. as of the date of trial.
If a prisoner pays his fine it should
90 into the cash records on the same
date IA the trial.
Secretary.
The secretary's cash book should
be totaled at the end of each month
and figures brought down in ink.
His monthly report can then be made
from these figures. The cash book
from the month of July, 1912, up to
June 80, 1914, was not ruled and
ink figures brought down. In many
instances pencil figures were not even
brought down.
l would suggest that no tax re-
Statement of Receipts and Disb'lrs
Receipts