The Parma herald. (Parma, Idaho) 1903-1917, 1916-04-20

The next legislature change the
present lay so that the Tax Collector
or shall collect all the taxes except
the Personal property tax collected
by the assessor in the field when
the assessment is made. Our prin-
cipal reason for this is that the Tax
Collector and the checks in that Of
flee are more familiar with the as
sessment rolls and therefore, are
better qualified to collect the delin-
quent taxes than anyone else. AS
the law now stands. it would seem
that if you paid your taxes on Mon
day, it would be TO the County
Treasurer; if you paid them on
Tuesday, ii would be to the County
Auditor; il you paid them on We'd
nesday you would pay them to the
assessor. if you paid them on Thurs
day they might have been fore
closed. and you would have to see
the County Attorney: if you pay
them on Friday. you pay them to
the Irrigation District; and if you
: nay any spccia' taxes On Saturday,
i would be to the City Clerk: while
liz you pay them on Sunday, you put
lfhpn1 into the contribution box. The
natural consequence is that nearly
every day there are people coming
Into the county court house who are
Obliged to make a round of the
county offices before they find the
right place to pay their taxes. An
other reason why this change should
be made is that the people who are
: obliged TO correspond with the Of
; ficials in regard TO their taxes do
not get proper service, as their mail
/ lis frequently addressed to the wrong
2 office.
) We now desire TO call your atten-
? ton to a matter which we believe
{ merits serious consideration, name
s ly, the utter uselessness OF the Aud
J. itor keeping duplicate set of books
= which are supposed to conform with
t those of the County Treasurer. The
set of books, in our opinion, is abso-
( llutely unnecessary. We anticipate
d one objection which will be offered
r by some County Auditors, which will
e be that this removes the check
which they have on the County
k Treasurer, but in our opinion there
2, lis nothing to this objection what
/ lever, as the County Auditor will
h charge the county Treasurer with
/ all the money which that official
If receives thru the auditors certif-
rs icate, which he will issue the same
10 as is now done. At the end of each
n month the Auditor can take his
If Auditors Certificate, which he will
lie issue the same as is now DONE At
Id the end of each month the Auditor
It, can take his Auditors Certificate
in Book. go into the Treasurer's office,
lg and check the Treasurer's books to
ut see if all money received has been
entered. He can check the distribu-
IN ton of that money with the aid OF
m his Auditors certificates. and he can
tn check the vouchers which the
Mt Treasurer has paid during the cur
70. rent month and allow the proper
NO credit. OF course, we understand
tv. that in the larger offices this viii
n do away with the work of one
n clerk, which, of course, reduces the
,at auditors chance of paying politica
ON debts. but we believe that it is along
H. the line of better bookkeeping.
en- The auditor and the County treas
off urer should both keep genera
u lleger which would carry the con
ed. trolling accounts of all the County
ID funds. These legers should carr,
page devoted to the outstanding
ion warrants of all funds, and the out
,at standing bonds of all issues. Thi
of is not being done in the State to ou
tax knowledge at the present time
These two legers should also carr
M the valuation of all the propert
nal which the County owns, such as tn
at Court House, the land upon whicl
mi. it stands, and any other real eS
70 tate that the County might own, tn
ess furniture and fixtures used in tn
ties Court house, and all road machin
err cry. in fact, any article purchase
INST by the county which mas CONNER
emf lcial value should be charged again:
be the equipment and furniture an
urn fixture accounts of the County, II
nal stead of being charged to expens
I'M where the value drops out OF sigh
This kind of bookkeeping properl
at installed would enable the Count
tax to render a financial statement an
for day in the year that it might be II
ver quired showing the assets and liabl
: in titles of the county without any vi
III. necessary work. The suggestion
,ich which we are offering those used
roll most successful business men, al
was in our judgment should be adopte
tent We desire to suggest change
in the method of filing the various r
ports and miscellaneous pape
est which are turned in by the Coun
be- officials to comply with the vario1
one laws which call for these repor
not Now instead of filing them IN I've
,ney Ity-five or thirty steel cases, wou
.ipts suggest that they all be given
own number. and an index kept som
old what similar to the one now used
the recording various document.
afer Concerning the uniform set
tant books which it seems probable t
next legislature will give us,
he ie,,eoact that Won Use yOur lnfluep