Evening capital news. (Boise, Idaho) 1901-1927, 1916-04-20

i StOVSIS term OF ONCE mas not IN all
cases been properly closed up at the
end Of his term. We might state that
had Mr.. Stovel. as auditor. performed
the duties OF his office with care. that
the balance due the county at the pre-
sent time from Mr.. Christopher, tax
collector, would have been discovered
and collected several years ago. We
found. when checking up the interest
coupons which had been paid by the
county treasurer, amounting to great
many thousands of dollars per year,
and which had been turned in to the
1 county auditor with the cancelled war
rants in order that the auditor might
] give the county treasurer proper credit
for having paid these coupons and
warrants, that all of the envelopes in
which these thousands of dollars worth
of coupons were sealed had never been
opened until we conducted our audit.
So far as the auditors office is con-
cerned these envelopes might have
contained waste paper instead of pro-
! per vouchers to SUPPORT the treasurers
claim for credit. Ehis practice is both
unbusinesslike and dangerous.
County Superintendent.
We wish to state that the county
superintendent's books have been well
kept the past two years, and that at
the present time they are in balance
with the books of the county treas
urer.
County Assessor.
Assessor and ex-officio tax collec-
tor-Covering period from the sec
ond Monday in January, 1907, to the
second Monday in January, 1909, G. H
Moore, tax collector. We find that the
amount due the county is $3317, plus
$175g.29 interest, making total of
$5O76.29. This amount is represented
almost entirely by the collection Of
taxes for which receipts have been
given and said receipts have not been
entered in the cash book, nor have
the proceeds been turned over to the
county. We are unable to find any of
the cancelled checks, pass books,
STUBS or checks registers used by Mr..
Moore in his official capacity of as
SCISSOR and tax collector of Canyon
county. We believe that these articles
are all the property of Canyon county.
Mr.. Moore informed us several months
ago that these papers were all in a
trunk in his home. We have not, as
yet, been given the privilege of check
ing these papers.
Assessor and ex- officio tax collector,
covering period from the second
Monday in January, 1909, to the Sec
ond Monday in January, 1911, Frank
Crowther, assessor. Owing to the
manner in which Mr. Crowther's books
were kept, we have been obliged to
take two years, 1909 and 1910, and work
them out as one. We find, according
to the books, that there is a balance
due Mr.. Crowther Of $6709 for his term
of office. We believe that it would be
well for the commissioners I'd allow
this balance to remain this way, as
owing to the method used, it is quite
probable that in the cleaning up the
sale of delinquent taxes which under
the new law is about to take place, 1t
may develop that certain taxes have
been paid and not properly treated
which amount would have to be
charged against this balance.
Il Assessor and ex-officio tax collector
covering a period from the second
Monday in January, 1911, to May %
1918, A. o. Christopher, assessor. The
first chart covering the 1910 delin-
4 quent taxes collected by Mr.. Christie
pher shows a balance due the county
of $1565,sS. A large part of this
amount is represented by signed re-
ceipts for taxes collected which dc
not appear on the cash book. The sec
ond chart covers the 1911 roll COM
|, plete, and shows a balance due the
county of $367.07 This amount is
largely represented by signed tax re-
ceipts which have not been entered ir
, the cash book. The third chart shows
the 1912 roll up to and including the
22nd day of May, 1913, at which time
the roll was turned over. to the county
treasurer in accordance with the new
law. This chart shows a balance due
the county of $1149,9S. This amount Ii
largely represented by tax receipts
which have not been entered on the
cash book.
Assessor and personal property tar
!. collector, covering the personal prop.
erty roll for 1913, A. o. Christopher
assessor. This roll has been properl,
.. accounted for.
Assessor and personal property ia,
collector for 1914. The chart GOVERNS
this period shows a balance due tn,
county of s56S.6S. which is almos
i, wholly represented by signed receipts
which have not been entered in tn,
cash book. In addition to this amour
we find that there are tax receipts
missing as per chart submitted OF owe
$4,000. We believe that there SHOULD
. be an investigation OF these amounts
as we have reason to believe that som,
. Of these at least have been collected
Mr.. Christopher's books have beer
. kept very carelessly, > say the least
i Mr.. Christopher asked for anS
: was given time to check up these re
ports, but has not as yet reported tn,
: result of his examination showing an,
4 discrepancies in our work.
County Treasurer.
County treasurer and ex-offfcio ia:
collector The first chart shows tn,
second collection of 1912 taxes, viii
Monk, tax collector. There is a bal
ance due the county from the VIII
5 Monk trust fund of $55.5s. Concern