Five Mile Beach weekly journal., 1922-01-06

d6SGbbLlCUS0 III Nv d1IlOunS VI POGBHOAs-
26, and was purchased by the City at
Tax Sales in 1919 and 1920 for ap-
proximately $62,OOO,00 covering taxes
and assessments prior to 1918. The
wildwood Hotel Company taxes are
delinquent for the years 1918, 1919,
1920 and 1921, in the amount of $12,-
O69.76. There are any number of in
dividual lots which are encountered
by tax liens and assessment liens
which will amount to approximately
$50, 000.0 if not more. So that at the
present time there is owing to the City
for delinquent taxes and assessments
approximately $3.50, 000.0 0
AS the result of the failure to collect
taxes the municipality has not paid
the county taxes for the years 1921 and
1919, amounting to approximately $685.
900. co..
Tax Collectors Office
The Tax Collector, elected by the
people, is Peter L. Peterson. He is
also appointed by the Council as
Treasurer and conducts both offices.
His wife has been acting for the past
five years as Deputy Tax Collector,
and for the years 1920 and 1921 she
was regularly nominated and con-
firmed as said Deputy Tax Collector.
Mr.. Peterson has been receiving as a
salary for both offices 5 100000 a year,
and Mrs. Peterson has been receiving
during the year 1921 a salary at the
rate of 100000 a year. They nave also
had assistants in the office for which
they have paid during the current year
the additional sum of $4S7.50. In adj
dition to this, Mr.. Peterson receives,
under the item of special search fees
charged to printing and stationery ap-
preparation, during the current year,
to date $215.0 90. These search fees
amounting to $215.00 seem to be the
exact amount which is charged to ap-
plicants for tax searches and paid into
the T~reasurer's Office as such receipt,
and then in urn the Council on pres
entation of Mr.. P~eterson's bill has paid
him that amount of money in addition
to his regular salary as collector and
treasurer.
We find the minutes do not disclose
the passage of any ordinance or reso-
luton fixing the salary of the Col
lector, but we do find a resolution fix
ing the salary of the Treasurer at
$4,000 per year.
AS to the salary of the Deputy Col
lector, on January 1, 1921, her salary
was fixed at $500 per month by mo-
ton regularly passed by Council. The
Deputy Collector is not bonded, neither
has a bond of the Collector Dr. Treas
urer been approved by Council as far
as the minutes disclose.
We are informed by the Clerk of the
City that Mr.. Peterson has given a
bond which is filed in the safe in his
office (Which is the only safe main
tanned by the City,.
We find no reference on the minutes
to any bond given by any official.
The Collectors Office does not seem
to maintain a regular current cash
book as such. The books of accounts
are kept on loose-leaf ledgers showing
in them certain payments are made
on taxes which are put on a tax ac-
count, and if made for other purposes
are placed on separate debtors sheets
under the caption for the account. The
same condition applies to the credit
side of the books, wherein a sheet is
kept for each appropriation and for
each other expenditure either on cur
rent accounts, trust funds or capital
accounts. So that there is no general
book whereby it may be determined at
the close of business on a given day
the true cash balance of the City at
that time without examining a large
number of different sheets and compil-
ing figures thereon for addition.
We believe that a complete audit for
the years 1920 and 1921 should be
made by an officer of the Department
of Municipal Accounts and not by any
private auditor.
We also are of the opinion that the
Department of Municipal Accounts
should assist the City in the installa-
ton of a simplified accounting system,
and if this is done it would be pos
sible to cut the expense in the Col
~lector's Office and at the same time
provide for an adequate system of &C
counts.
The system which the Collector has
provided for the recording of delin-
quent taxes and municipal liens is
such that it is easy to ascertain the
properties against which taxes and
liens are assessed and the amounts.
This part of the office is in splendid
shape.
Appropriations
The last audit made to comply with
the State Law as to municipal &C
counts was made by a local auditor
for the year 1919. A copy of the audit
filed with the municipality shown to
us exhibits the fact that the appro-
p%riations for 1919, after making of the