Evening capital news. (Boise, Idaho) 1901-1927, 1920-01-04
BY e. G. GALLET
State Auditor and Secretary Equaliza-
ton Board.

State Auditor and Secretary Equaliza-
ton Board.
A. secretary of the state board of
equalization the auditor is charged with
the keeping of all the records and files
pertaining to the equalization board.
Proceedings Of the board are kept in
this office and are published annually
for the information of the taxpayers
and the public generally.
Proceedings of the 1918 session OF
the board have not yet been published
being held in allegiance until the total
amount OF property upon the personal
property rolls of the several counties
can be obtained, which will not be I'M
I'll some time this month.
COMPARISON MADE
The total assessed valuation Of the
state for 1918 was $46S,000.0O0. The
. total assessed valuation for 1913 Is es-
timated at about s4s5,O0O,O00, an In
crease of approximately $27.000.000 over
the year before.
The personal property abstract for
1918 shows a valuation Of $4,000
and 1t Is estimated the property to be
reported upon the abstracts for this
year will probably be $4o.ooo.o0o.
The real property roll in 1913 was
$431 100000, and last year. as shown
by the real property rolls from the va
rious counties and the valuations as
fixed by the board Of equalization
is about $455 100000.
AS an evidence of the growth of the
state and the increasing volume of bus
mess transacted, the following state
ment Of receipts and disbursements for
the year 1919 as compared with 1917
which was the first year of the last
biennium-will be Of interest:
Receipts, 1919, to Dec. 16 sS,96s,450.71
Increase ................ 4,72s,s42.so
Disbursements 1919 Dec 16 $7,141,525. so
Disbursements 1917 ,954.S1
Increase .................2,7 0S, 570.6s
HEAVY COLLECTIONS
The above table shows that tho col
lections by the state in 1919 were Ill
per cent greater than in 1917. while the
expenditures of 1913 were SO per cent
in excess of 1917.
The large expenditure of funds in
1919 is accounted for in the unusual
activity Of the highway department
in the construction of good roads. The
last legislature authorized an expendi-
ture for roads of approximately 81, AGO.
600 for the biennium and the work has
been vigorously conducted by the high
way department.
the abnormal increase in receipts
Is partly accounted for by the fact that
treasury notes were sold by the state
treasurer in the sum Of $2,350, 600, the
proceeds of which were used in the
payment Of claims against the general
FUND and also against the highway
fund. Tho state has never been upon
strict cash basis and 1t has always
been necessary to register warrants
when there were no funds in the treas
ury to pay them. Registered warrants
draw interest at per cent until paid
put by the Issuance of treasury notes
at a lower rate of interest the state
has been enabled to pay warrants upon
presentation and due to the fact that
wo nave been successful in disposing
OF the treasury notes at rates OF in
terest not to exceed Az per cent, the
WISDOM OF the legislature In providing
Tor the sale OF treasury notes is ap-
parent. It will save annually thous-
ands OF dollars which the state would
nave paid upon warrants registered
and not paid for lack of funds.
AUDITOR HAS ExAcTING WORK
The office Of the state auditor may
be designated the clearing house Of the
state as all transactions relative to the
financial affairs Of the state must pass
through the office at some stage of the
proceedings. either In the inception of
the transaction or prior to the moneys
being deposited in the treasury.
Ono Of the most exacting duties i'm
posed upon the state auditor is in con-
nection with the filing and auditing of
claims against the state. The audi
tor Is required, as secretary Of the
state board of examiners, to examine
each claim submitted for consideration
OF the board to see IL it is in proper
form. The fact that "a 900 claims have
been checked during the past eleven
months affords some idea of the great
amount Of work involved In connection
with this one duty alone.
COLLECTS 1ACn DEBTS
Upon assuming office / found that
there was due the state from the sever
al counties in general and special prop
erty tax levies about $26,461. These
amounts had accumulated over a per-
iod Of is or Is years. Some of the
accounts dated ss far back as 1904. In
addition to the property taxes due from
said counties there were several humid
red dollars likewise due from state IL
censes unaccounted for by the treas
urers Of the respective counties. The
audit commission provided by the last
session OF the legislature to check the
accounts OF the various officers and de-
partments. has devoted considerable
time. and attention TO the checking Of
these old accounts and great credit is
due that commission, which enabled us
TO make the collections. So successful
have they been in effecting settlements
OF the delinquent accounts that at the
present writing the amount due from
the counties to the state is less than
1900. Of which amount $11.50 is repre-
oeHted by licenses unaccounted for.
Il was early discovered during the
past year that the matter of ac-
countjng for inheritance taxes OF the
several counties was not in q satisfac-
tofy condition and this condition APP
Dearn TO have obtained for q number
~ yeare last past. The audit commits
t1oa has given particular attention
- tn1s matter With the result that in
o9vofy e1r future y c0mplete adjust
Nl111 - ~ inheritance taxes due from