The Alaska daily empire., 1923-02-23


 are shown in detail in tables sub mitted with the report. These. it is stated, "were verified by an examination of all duplicate mum 5ered receipts and inspection of all sworn corporation and individual re- jurns. Cannery pack tax returns and recerts were also extensively verified earough outside sources. In fact, every source ol revenue was more or| less substantially verified by close examination of accessible documents, memoranda, core spondenca, and oth- or data on file ill the Treasurer oi- flee. Receipts were frequently re- ceived by the Treasurer, however, on which it was necess lry to make re- iarns and refunds. For instance-a fur tax or school ttx collector would remit the full amount of tax received by h.m. without dedueting commission due. Proper accounting was usually indicated on the duplicate receipt but we would suggest that hereafter the full amount of the receipt, less refund, should be clearly indicated on the face C. the cash book
 Attention is directed to fiuctuating revenues and explanations therefor are given. "Mining income tax, it will be noted, has perceptiby de- creased since the year 1917, but from eur examination of the sworn returns this was due to general increased cost. lower prices and decreased pro duction.'
 It WAS also poimted out thas during the year 1918, no amount appears to have been received from the United States Treasury Department fer income tax on Alaska Railroads" No reason is assigned for the failure
 Changes Are Indicated
 Great difficulty" it is sail 'is being experienced in the collection Of fnr and pelt taxes, and 1t appears that the Territory should receive much more revenue from this source. Under the present law, but a small recompense is allowed Commission CTS and tax collectors for their eff forts in collecting fur and pelt taxes, and we believe that much better re sugss would be obtained if their fees were increased commensurate with their efforts. This and other tax col lection remedies will doubtless be adopted within the next few months
 The office of Territorial Secretary is found to have operated at profit during the period. Records in that office, so far as they were investi- gated in the audit of tine Treasury, lit was said: were well and ac curately kept" Total collections for the period were shown to have been S1,G15.20, fees to the Secretary, $12,3S5; paid to Treasurer, $67 ,649.20; cash balance S1 1,591 Relative to the duties of the Secretary, the report sad: "In addition to the Sec~etasy's duties as collector of Corporation Li- eense Fees, he acts as auditor of all payments made by the Tercjt5rial Treasurer. All warrants are made up and counter-signed by the Secretary and ali original vouchers are exam l ned ivy him and kept on file in lis office,' and also acts as member of the Road Comms sion, Board of Audit, and Banking Board, etc.
 Forecasts Deficiency Cal,
 Improved watchfulness of 'xpeadi- lures at the Pioneers Home IS said Ito be indicated by decreased eApeadi- lures for the year 1922. Inc report, aowever says that a defiei ncy ap. lpropriation will be necessary n order to keep the Home running t9 nc end i of the present appropriation period. It alleges that the high operating cost from June II, 1919, to September 90, 1921. which exceeded largely the pro- rata appropriation, caused the short age in funds for the end of the bien- nium. Payment, it is stated, has been deferred on hills amounting to approximately 5000, as at December i31. 1922. This could have been avoided, said the report, if the pres ent management had not found it necessary to expend over S5,0Oo in repairing the barracks heating plant during the year 1922.
 Little Overdrawing
 Virtually no accounts were over drawn during the audit period, said the report: After carefully perusing hha Territorial Session Laws for