The sea coast echo. [volume] (Bay Saint Louis, Miss.) 1892-current, 1914-06-20
BAY ST. LOUIS ICE, LIGHT & BOTTLING WORKS.

Mills Mills Mills Mills
City Fund ........ Z TIA 6 6
| Street FUND.-. IA
School Fund. 2 2 2 3-4 3-4
School Building
Fund .............. ID Ia ia ia
Bond Fund.-. 1-2 1-2
Municipal Bond
Fund ............. 3
Sinking Bond
Fund ..............
Total Mills. 10 10 t3 13
We compared the original assessment
rolls with the duplicate thereof sub
mitted to the Board and find same to
agree in the aggregate, with the ex
ception Of few differences as shown in
Exhibit No. 2, which are due principally
to items added upon the duplicate roll
and not likewise changed on the
original. -
attention is invited to several errors
in addition in the Real Estate and per-
sonal rolls, amounting to, an increase Of
So. .7O0. 90 in the assessment as shown in
Exhibit No. 3.
We would suggest that the errors re-
ferred to, be looked into: as the Tax
|. Collector settles upon the basis of the
| total assessments, as is shown by the
roll, therefore, these errors made in ad-
dition were not paid paid for by him
| when making his settlements, and he
would owe thereby S28.07 the difference
| as per statement annexed.
While we find during our audit the
collector has settled for the amount of
taxes charged to BIN, his collection book
is not in accordance with the Tax re-
ceipts issued or with the total settle
ment made by him, The addition of
the collection book in the aggregate not
agreeing Wirh the total amounts turned
in by him, on account of some receipts
issued not being recorded in the
collection book. These missing receip is
apparently being ultimately accounted
for in the settlement made by the COL
lector in March Of each year date at
which final settlement of collections is
made for the difference between the
taxes charged to him, less such bills as
are reported delinquent and the amount
already settled for, Exhibit No. 4,
shows by years how settlements were
effected.
1t might be desirable that assessment
rolls be kept in the form of a ledger
that is opposite each assessment, there
should be space to post against same,
the amount OF tax paid; all blanks
would indicate the nou-payment of
Tax. This method would act as con-
troll on the correctness of tax rolls and
enable the ascertaining readily of de-
linquents.
Attention is invited ..to Exhibit No.
5, which is list of delinquent taxes, by
years, as is shown by the list turned in
by the Tax Collector. Wesubmit copies
of these lists if you desire to verify the
correctness thereof. We find the un-
issued receipts in the tax receipt book
for delinquents OF every year, excepting
191t, for which year we are informed
no receipts were made out in advance.
We note an error in the addition of
the delinquents Of 1912, same being
added as S23.78 instead of S2i. Is, the
correct addition, the tax collector making
an error of $500 in his settlement, with
which he is cnargeable.
LICENSES.
| In our opinion this account up to
April was not handled as it should have
been. AT the beginning Of our audit,
April 11th, 1910, there were outstanding
licenses amounting to S225.27, as per
auditors book, and s316.93 at April
18th, 1918, same being settled for at this
date. We ind during this period
$4,000 to S300.00 worth of licenses OUT
standing practically all the tine, as re-
terence TO the Auditors Book will dis
/ close, this condition calls for criticism
as we understand ali licenses shoule
have been settled for when due, or per
mission TO do business revoked.
| We ind a difference Of S3i.55 between
the amount OF licenses issued and the
returns made foI same. as shown in Ex-
nibit No. 6-7. We would recommend
that this deficit be Investigated furthel
with view OF its collection.
We are unable to ind where any reg.
ular Cash Book was kept nor do we fins
where was any roll showing those amen.
able to license, absence OF this roll anc
the method In vogue. makes it possible
Tor serious errors 70 occur and 10
partles TO escape indeIlnateIy from pay
ing license.
Inc practice OF issuing licenses be-