Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1915-07-08

unusual interest to the citizens Of
Waterville were submitted at the
meeting Of the city government Tues
day evening. The report from the au-
ditors Of the city's accounts and the
attitude Of the city government in the
meat inspection controversy are set
forth in the following:
Report Of Bankers Audit Co. to Hon.
Martin F. Bartlett, Mayor Of Water.
willie. Re. verifieatien Financial Con.
dition City Of WaterviIIe, February
10, 1915.
Acting on your instructions, we have
examined the accounts Of the City Of
Waterville. with view to determin-
the financial condition Of your city on
Feb. 10. 1915, as submitted by your
city auditor Our investigation was
limited to a verification Of this state
ment. and in our report, which we are
submitting herewith, we shall treat
only on this subject, with the excep-
ton Of few comments on your re-
port and system Of accounting.
Unsolicited Taxes
We have verified the commitment
books of the different collectors for
the several years and find the taxes
shown to be still uncollected to agree
very nearly with the several amounts
shown by your financial statement to
be still in hands of collectors, with the
exception Of the years 1908 and 1909.
We found on file in the city treas
urer's office statements made out by
the collector for the year 1908 and the
year 1909, showing the amount Of tax
es for these years uncollected at the
time he turned these books over to the
city and whose figures Of uncollected
taxes we were able to reconcile with
the commitment books. Using these
figures as a basis, and deducting
amounts collected by the city after the
books were turned over to the city,
we found that his figures work out
less than the city auditors, as fol-
lows:
The year 1908 Is less by $114.20;
The year 1909 is less by $29s.26.
That is, the auditor has more charged
to the collector for these two years, by
the amounts enumerated above. than
is shown as still uncollected on the
collectors commitment books.
BY reason Of our examination being
limited to a verification Of the f1nan-
cial condition Of your city on Feoru-
airy 10, 1915, we have made no attempt
to locate these differences.
From the notes appearing on the
commitment books, We should judge
that many of the taxes should be
abated. as they we're enormously as
sessed, and do not represent an asset
Of the city. This is probably true Of all
the years where large amounts of tax
es are shown to be still uncollected.
Unpaid Orders
We were unable to reconcile the
amount of unpaid orders with what is
shown by your financial statement,
there being a difference Of $18.47.
Unpaid Bills
At the time our examination was
made there were on file in the treas
urer's Office contracts and bills ag-
gregating $l1,560.14 (Schedule B" OF
this report) which should have been
shown as a liability at the time your
financial statement was made out,
Feb. 10, 1915. as they had been in
CURED prior to that time. and should
have been charged to the appropria-
lions before closing the accounts OF
the municipal year.
State Tax
By examining the cash account Of
your city treasurer, and also by cor
respondence with the State treasurer,
we found that the State tax of your
city was paid on February 9, 1915,
but because there had been no war
rant drawn for this amount 1t Is
shown by your city auditor as still
unpaid, a like amount being carried
as an asset, as a part Of the item H.
B. Crosby, treasurer. $54,2s3.77."
In our statement Of assets and liza
bilities we are showing the State tax
as paid which is according to the
facts in the case.
County Tax
BY correspondence with the county
treasurer we found that the amount
of county tax unpaid by the city of
Waterville on February 10, 1915, was
as follows:
Year 1918 .................... .$212.65
Year 1914 25S.S7
Your city auditors report shows a
balance due the county of Kennebec
Of $6292.16.
Liquor Agency
We were informed that there was
no stock or fixtures Of any value be-
longing to the liquor agency and there
should be nothing shown as an asset
in your financial statement.
Tax Titles
As the record kept on the back of
the individual tax titles Of the amounts
paid on account by persons whose
property had been sold for taxes was
rather indefinite, we were unable to
make them agree with the amount
carried az an asset on the books of
the city. the tax titles being less by
$176.27. These tax titles are listed in
detail in Schedule ID" Of this report.
Cash
BY referring to the statement of
Assets and Liabilities" February 10.
1916, as prepared by your city audi
tor, you will find an item H. B. Cros-
by. treasurer. $54,2s3.77." representing
an asset Of the city. This is made up
Of the actual cash on hand ($12,516.49)
rlns the amounts advanced nv thA