The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1920-01-29
tate SCHOOL
MAKES STRIDES
FOUND A TAX COLLECTOR I'M ONE
COUNTY WHO HAD INHERITED
A DELINQUENT ROLL - TWO
COLLECTORS TO APPEAR BE-
FORE GOVERNOR.

Tallahassee, Fla, Jan. 2S.-(SpeciaI.)
Upon being asked for a statement re-
garding the work of the state auditing
department for the last year, State
Auditor ]. VIII Yon, had the following
to say:
"Of the 81 counties of the state,
there We're only two that did not re-
ceive audits by this department last
year.
During the year we audited coun-
ties that had not been audited since
1915, counties that had not been au-
dited since 1916. 10 counties that had
not been audited since 1917, and %
counties that had last been audited
in 1918.
In addition to above county exam
nations, Is examinations were made
of state offices and departments.
$50 far as I am aware. this is the
flrst time in the history of the de-
partment that so nearly all the coun-
Ties have received examinations with
IN years time. The work of the de-
partment has been about three years
behind all the time, which condition
inherited upon assuming the duties of
head of the department.
With system and organization, we
have instituted. we hope to be able to
keep up with the county work and
make examinations of the offices of
all counties once a year, as provided
by law. However, with every meeting
of the legislature new departments
are created and enlarged. which adds
tremendously to the work of the de-
partment. For example, enlargement
of the state Road Department. The
road department will expend within
the next two years. in the construc-
ton of good roads, about S4 900 900 or
$5,000,00O, which expenditure it is the
duty of this department to keep close
check on.
Beginning with 1921 when the salary
bill of county officials becomes effec-
tive, it will be the duty of the state
auditors to check all the collections by
these officials of all fees taken in by
them, which has not been required in
the past under the straight fee system
This one change will practically double
the work of the department. in nv estf-
nation.
In addition to the work of this de-
partment being in better shape and
more up-to-date, 1 would say that the
work and duties of the individual
county officers of the state are being
more accurately performed and more
p-to-date.
The law says that all tax collec-
tors shall make final settlement on
tax roll not later than the first Mon
DAY IN the following July after the
roll IS opened for the collection of
taxes. In the past it has been the
custom of some tax collectors to nav
no attention to the requirements of
this law, and let a roll run on indef
lnltely without closing it out and MAX
ing final settlement.
In few a counties I have know as
many as six rolls to be omen at the
same time, without any of them being
closed, and final settlement made. Al
lhe close OF 1918 there were Is tax
CollectofS that were carrying such
delinquent rolls, on which settlements
li1u not been made. At the close of
1917 there were 10 tax collectors. At
the close of 1919 there are ONLY
counties that are carrying delinouent
rolls on which final settlement had
not been made, as required by law. The
tax collector in one of these counties
inherited his delinquent rolls, the other
two tax collectors, of PinelIas and
Nassau counties respectively. have
been summoned before the governor
upon complaint of the state auditor. TO
show cause why they should not be
suspended from office for failure ia
discharge the legal duties of their
office.
AS a result of the more prompt clos
ing up of their business by the +ax
collectors within the past year. the
auditing department has not found
more than $4,000 or 100000 shortages
IN the aggregate, as compared to an
proXimately one-quarter of a million
dollars for the two year period ending
December 81. 1918.
Whenever the tax collectors are re-
CURED to comply with the law by
closing up and making final settlement
on one roll before opening another.
feel sure that the auditing department
will not find any more large short
ages, as have been discovered in the
past. In fact, we have never discov-
cred a short in the accounts of a tax
collector. except where one or more