The Parma herald. (Parma, Idaho) 1903-1917, 1916-04-20
Parma State Bank, Parma
Bonds of the Riverside
s5O.0OO.OO


Irrigation Dist $5O,OOOOO I
We find that the above agree with r
the records OF the Auditor and q
Treasurer and that the Moneys Of I
the County is properly distributed
among the banks in proportion TO
the securities held. Il
We suggest that your Board con-
suit with your attorney for the pur-
! pose of ascertaining whether the
above listed securities meet the re-
quirements Of Sections 20i3, IA, IS,
f6. II. and tS Of the Revised code.
We might add that the Surety Bonds
are carried on the books at 80 per
cent of face and the other securities
at 100 per cent of face.
We desire to ca. your attention /
TO a practice which has been fol-
lowed for years in this County of
, charging the Current Expense Fund |
! with all warrants which have been |
issued IN rebating taxes eroneously |
! collected for any reason. The var
ious amounts refunded should be
chnrond 10 arninat tic accounts
which wore civor credit when the
2 taxes were originally paid. Other
: wise. the local District receives
e money which afterwards refunded
: and the county has to pay for it.
] This works an injustice TO any tax
J, payer who lives in any other dis
trict than that which was originally
g credited with this amount.
: We should suggest that your
Y Board pay visit to the various Of
e fices in the Court House in order
It TO ascertain if the books and papers
IT are carefully and accessibly filed.
/ We believe that it is good plan
Ie and also that it is the Auditors duty
TO verify the footings and extensions
i of all bills presented TO the county
y for payment prior to the time that
Is The board of County commissioners
II meet to take action on the same.
Is The auditor could have rubber
,e stamp made certifying to the fact
lg that this has been done. This would
at relieve the County Commissioners OF
ve a great deal of routine work, and
s. would place the responsibility fol
Is the correctness of the bills upon the
in Auditors office.
We The county Auditor should CHECK
we the books of the Probate Judge
o. Sheriff, Assessor, Treasurer, Coun-
On ty Schools and Tax Collector eacf
Us year lIOlii llit DOOhc VI VI itiboi tAt'
try into the Cash books of each o
10. these officials. This work belong
lie to the County Auditor, although Il
ce our knowledge it has never BEEF
zee performed in the State of Idaho. |
ry this plan were followed, the Stat
,se Auditor and his assistants coul
co. thoroughly check out the Auditor
on and there would be no trouble i
\ l.. x..I - fho n
his which should be performed bu
lty which has not been in the past
lad We desire to call your attentio
ent to the balance due the County froI
to the Bank of Nampa, amounting
sf767H, reduced to JudgmeI
No. against J. A. Owens and G. Z. Lor
50 which has been and is still beir
aid carried as an asset of the count
wn which we believe to be poor busir
ess policy, and we call your after
err ton to the mater at this time TIL
~ you may take such action as yc
of see fit in regard to the possible co
}. ?. lection of this from the bondsme
by This amount should be charged o
the at the present time, and if in the II
int. fure a dividend should be receive
lese The amount could very easily be a.
ov- ded to the cash. balance on hand.
4 We desire to offer a suggesti'
at the present time concerning VIII
ant we believe to be bettr method
NC handling the personal property I
"N- collections as follows:
2 10 The county should furnish nuI
PAID bered assessment slips, the Origin
10 be given to the person assessed
ants the time of making the assessme
2oth End the duplicate to be turned in
p n the Auditor at the close of busins
tate each day. and from these duplicai
hose the Auditor should build up pc
the sonal property tax account agall
ants the assessor. When the assessmt
IAN is completed, all numbers should
rig accounted for either by the retu
ter of the spoiled and unused origil
state and duplicate blanks, or the co
our pleted duplicates.
paid We desire, also to call your
tention to the personal property
ness which have net been collected
ap- the year 1911. amounting TO o.
mis- Sf4OO. and to the doubtful credits
that the 1912 roll amounting to S564
y in and also to the sum of S68-26 VIII
was under collected in the 1872
On to and to the sum of $3.50 which
form not extended into the delinqu
rded roll. These amounts will bear
our vestigation.
cas- We have made the above sugge
ap- ton because we have reason to
: the lieve that in more counties than
case The personal assessment roll is
than written up until after the mo-
has been collected, that recei
De- have been given on pieces OF Orc
es- paper, old envelopes, and any
thing. and it certainly behooves
different counties to adopt So
10000 methods of handling this import
account.