Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1915-04-10
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The Original
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gency fund; $2499.30 allowed claims and
the balance in sundry items. One item,
State of Maine $34O.97, is wrong, as the
city does not owe the State. The charge
is on because the State of Maine was
credited with the amount sent the city
and not charged with the full amount
due the city. The temporary loan Of
$4,000 was paid April /. 1t should
have been paid March 20, when the
city borrowed $4,000 and thus saved
the difference in interest between the
per cent. they were paying on the
$4,000 loan and what the city receiv-
ed on daily balance. The emergency
fund should be abolished and any bal
ance at the end of the year credited
or charged to city debt
OF the resources the cash OF s13,s12.9 "a
Is the amount shown on the treasurers
book, but the balance is over $500 less.
This is caused by not charging to inter-
est account the interest charged by the
bank on over-drafts. This goes back to
the year 1911. Evidently the monthly
statements sent by the bank were not
compared with the treasurer's books.
This IS now a liability of the City for
1910 and the amount must be corrected
Tor the new treasurer. The tax deeds Of
*ls'soS.7 Is very large amount, dating
back from 1914 to 1897 The amount for
1897 being over s1,500.O0. Steps should be
taken TO conect those deeds that are
good. The sinking fund by the auditor
I ha
Augusta Trust Companys account is ST.
14s.5l or 800 more, which nc doubt is
the correct amount. This correction
should be made on both the auditors
and treasurer'S books. The city treasurer
had no bank book for this amount, there
should be bank book in the city treas
ury for this corrected amount and here
after all interest and additions to the
fund put on the book. The sewer assess
ment of $S24S.61 as a resource does not
seem very valuable. March lst, 1903, this
fund was s66of.24. In the year 1912 of
sSo55.24 only SIS was collected. Uncol
lected taxes run from 1868 to 1911. There
is a card system in addition to the tax
book in the treasurer's Office for the tax
account. both should agree with the I'M
they do not The cards are less than
the amounts reported by s22i759. OF this
amount $29169 is for the years 190S-09-1o.
The collector for these years says this
difference is in old accounts and that the
ledger account is correct which includes
this SO. The s2055.5o is for the years
1911-l4 as follows: 1911. $13017; 1912, s3i7 II !;
1913. sS4.13; 1914, s1494.49: total, s2O55. 80.
The uncolected taxes reported by the
collector was $2O,975.21 for 1914. is should
have been s21,312.02 as there should have
been charged 70 the collector supplement
tary taxes Of 1914 of $336.s1 of which he
collected $332S1 OF nearly $50. 1000 un-
collected taxes for the years 19ll-l4 there
has been collected since March LIST little
over 100000. $21,OOoo0 uncollected taxes
for 1914 is too much for any one year
on s242 commitment. Waterville in
less commitment had less than 5000 90
uncollected for 1911. and Lewiston with
a tax assessment of $685. 900 90 for 1914 less
than sl300O.O0 remained uncollected for
the year ending February %, 1915. This
tax difference should be looked after
at once and l DO not understand why
the tax books, cards and ledger have
not been compared from time to time
to discover any difference. The treasurer
and tax collectors accounts should be
audited every year by the city auditor.
I notice the collectors book has no inter
est column. / would recommend that
the Ms tax book have an interest COL
umn where interest received from any
tax payer will be credited on the interest
IN hyr
each tax payer will be shown in full
on the tax book and can be easily aud
tied,
More care should be exercised by the
assessors in the commitment of taxes.
! found over s27,OOO.O1 put on the tax
book as supplementary tax in the year
1914 that was charged the collector in the
original commitment / had this matter
brought to the attention OF Mr.. Church
the retiring assessor, and he said it was
an error. AS this amount was not cllarg-
ed to the collector on the tax ledger it
can easily be corrected by placing the
words supplementary tax in their proper
place on the tax book At the end of
each year all supplementary taxes should
be charged to the collector by the asses
city auditor that he may make the neces-
sary charge on his book.
At the present time the roll Of accounts
do not contain all bills against the city.
would recommend that the roll book
Of the auditor should show complete
tabulation of all the audited bills for
each month with name, number and
amount and that no bill shall be put
in the roll book unless the same has
been approved by the various committees
including the committee of accounts.
and the mayor should be authorized to
draw his warrant for all accounts.