The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1916-04-21

due the county OF S45.5U, OF winch
$29 is for Tax Sales certificates Fees
which have not been turned in, due
in part to a misinterpretation of the
law. We consider it proper, howev-
er, to present the matter to you for
your action.
We found that the Auditors Gen.
eral ledger kept during Mr.. Stovels'
term Of office has not in all cases
been properly closed up at the end
of his term.
We might state that had Mr.. Stow
ell. as auditor, performed the duties
of his office with care, that the bal
ance due the county at the present
time from Mr.. Christoper, tax COL
lector, 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, am
ounting to a great many thousands
of dollars per year, and which had
been turned in to the County Aud
itor with the cancelled warrants in
order that the auditor might give
the County Treasurer proper credit
for having paid these coupons and
warrants, all Of the envelopes in
which these thousands of dollars
worth Of coupons were sealed had
never been opened until we conduct
ed our audit. So far as the Auditors
office is concerned these envelopes
might have contained waste paper
instead Of proper vouchers to sup
port the Treasurers claim for cred
it. This practice is both unbusiness
like and dangerous.
COUNTY SUPERINTENDENT OF
PUBLIC INSTRUCTION.-We wish
to state that the County Superin-
tendent'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.
ASSESSOR AND EX-OFFICIO
TAX COLLECTOR-Covering a per-
iod from the second Monday in Jan
uary, 1907, to the second Monday in
January, 1909, G. H. Moore, Tax Col
lector.
We find that the amount due the
county is $3317 plus interest, max
ing total of $5076.29. This amount
is represented almost entirely by
the collection of taxes which re-
ceipts have been given and said re-
ceipts have not been entered in
the cash book, nor have the pro-
ceeds been turned over to the Coun-
ty.
We are unable to find any of the
cancelled checks, pass books, stubs,
or check registers used by Mr..
Moore in his official capacity of As
SCISSOR and Tax Collector of Canyon
County. Mr.. Moore informed us
several months ago that these pap
ers were all in trunk in his home.
We have not, as yet, been given the
privilege of checking these papers.
ASSESSOR AND EX-OFFICIO
TAX COLLECTOR-Covering a per-
iod from the second Monday in jan
uary t909,to the second Monday in
January, 1911, Frank Crowther, As
SCISSOR.
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 $500 for his term
of office.
We believe that it would be well
for the commissioners to allow this
balance to remain this way, as ow-
ing to the method used, it is quite
probable that in the cleaning up and
sale of delinquent taxes which I'M
der the new law is about to take
taxes have been paid and not prop
erly treated, which amount would
place. it may develope that certain
have to be charged against this bal
ance.
ASSESSOR AND .EX-OFFICIO
TAX OBSERVATION-DISCLOSURES a per-
iod from the End Monday in January
1911, to May 22nd, 1913, A. o. Chris
topHCI Sllo"S q uut tllt
County of Si565.S8. A large part of
this amount is represented by
signed receipts for taxes collected
which do not appear on the cash
books.
The End chart covers the 1911 roll
complete, and shows a balance due
the county of $367.07. This amount
is largely represented by signed tax
receipts which have not been emit
cred on 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 bal
ance due the County of $it49.99.
County of HAS ftparway,M NORA
This amount is largely represented
by tax receipts which have not been
entered on the cash book.
ASSESSOR AND PERSONAL
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