The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1914-03-19

Penal fines due state,
Income tax account,
Inheritance taxes
County tax certificates:
Statement of Highway funds;
Data relative to highway payroll dis
as follows:
Payroll items unsupported by time re
ports,
Payroll items covering which time
reports are unsigned or otherwise irreg-
ular,
Payroll orders listed because of in
dorsements,
Discrepancies between time reports
and payrolls.
In preparing the statement of re-
ceipts and disbursements, I have fol-
lowed the form, and so far as possible,
the classifcations, of the annual fnan-
cial report for counties prescribed by
the state tax commission. The treas
urer and clerk are required by law to
transmit to the state the information
called for by this report, but as its
preparation entails considerable diff
Guilty, due mainly to the fact that the
and balances of all depart
ments must be combined into single
statement, no return has ever been
made from Kenosha County. The ad-
ditional work necessary to make the
statement of receipts and disburse-
ments given herewith conform in de-
tail to the requirements of the state
report will be comparatively little,
should the treasurer and clerk desire
this year to fill out the blanks received
by them.
The further work necessary will be
chiefly, to divide such accounts as now
particular classes of expense
and distribute them to the proper head
ings in the report.
To illustrate: The per diem and
mileage paid to the members of the
County Board are charged to one ac-
count ON the ledger of the clerk The
state report requires the per diem and
mileage to be shown separately. Sim
ilarly, the classifeations of the report
require expenditures for books and
stationery, printing, court house sup
plies and other items now carried in
general accounts on the books of the
clerk or county agent to be charged
against the County Board and the sew
eral departments as "other expendi-
lures.
County Clerk.
The work in this office was found
correct and all fees collected were
properly accounted for.
County Treasurer.
The work Of the County Treasurer
so far as it relates to the receipt and
disbursement of monies, was found cor
rect.
The Treasurer s highway fund bal
anees require correction, While the to-
tai of all the balances is correct, agree
ing with the total fund balances Of the
Clerk, most of the individual balances
are incorrect, due to erroneous postings
of debts and credits during the year.
The statement of highway funds at
tached shows the correct balances of
the several funds Dee. 81, 1913. The
register of highway orders paid just
adopted by the Treasurer should ma
terially assist him in keeping correctly
the accounts of these funds during the
present year.
The Treasurer should also rectify his
tax redemption account A correct
statement of the account is given in
this report.
I recommend the adoption of per
manent book record of income taxes re-
turned to the County Treasurer for col
lection. The only record of the delin-
quent items of last year is a typewrit-
ten list which the Treasurer used In
making collections. The book should
be ruled with columns for name Of de-
linquent, district from which tax was
returned, amount of tax, date of pay
ment or cancellation, amount Of cash,
amount of personal property tax offset,
and particulars, if tax is cancelled.
In view of the lack of suitable
record, conflicting instructions from
the Tax Commission in the matter of
cancellations, and other difficulties, the
Treasurer has handled the collection of
the delinquent items and kept account
Of them in the best manner possible.
| suggest, with reference to interest
being received from banks acting as
county repositories, that the Treasurer
ask the banks to file a statement or
adding machine list of daily balances
at the end of every month. Interest is
paid by the banks on the average daily
balance and the payments cannot be yer.
fled unless the daily balances are
known.
Register of Deeds.
All fees collected in this Office were
properly accounted for
Clerk of the Circuit Court and Register
in Probate.
All fees collected in this Office were
properly accounted for, as were also
fines collected in criminal cases Bail
of $500 90 fnrfnifad in State We Goynl-