Year: 1879

The Loose System ac1ticl. Preuatls, Accoyd-


ing to Public EcGneS,ae,'s Report.


Tho resolution presented in the Senate Thursday,
by Senator D. Buck, instructs the Judiciary com-
mttee to consider and report by bin or otherwise,
what changes will be required to establish correct
system Of accounts.


Ihs covers matter of greater Importance than
any other which will be presented at the present ses
sion OF tho legislature. To adopt uniform and
correct system is matter pertaining to the office of
public examiner, ond was regarded as being an es-
sentia feature in the law authorizing his appoint
ment. This was passed at the last session of the
State legislature, and though without organized op-
position, was passed with manifest reluctance. It
was regarded as being matter of doubtful propriety
A heavy expense to the State, which might, or
might not prove to lie beneficial to the taxpayers.


bis report shows that Irregularities and erroneous
methods of keeping accounts exist to an alarming
extent: It It's Is matter OF regret even to those who
more ethc1ent remedy for prevailing defects men
toned, and it has caused serious doubts in the
is really intended to prevent Frauds to cover up
ana encourage them by a pretended supervision Of
competent official authority.


His recommendations simply Cor continue


ton of the present methed of accounts with the ad-
ditiona check If tripicate receipts" with sugges-
Hons that may be commendable in regard to dis
6ursementsO the receipts, however, to form the
edsss from which accounts against the treasurer
are to be made.


The State examiner says: "rhe taxpayer should
be informed by the treasurer, aso by plain nstruc-
tons on the Original that the receipt must be
taken to the auditor to be completed, being Invalid
otherwise.'


treasurer neglecs to give such information forgets
even to mark the tax paid Or to enter the same in
his account. Tie examiner admits in another part
OF his report that every such neglect, whether by
design, oarel lessness or accidental OMISSION works to
the heasurers benefit, that by omission all ev-
idence OF payment is destroyed.


hof ofrr1oi in,
hcate receipts. If they not given out they can
not be charged up The next man paying tax, If he
gets receipt, would take the consecutive number
in regular order, and amounts would show fair busi-
ness transactions though all of the actual receiDts
of the Office may not be included.


According to his theory receipt for payment of


That all sounds very we'll in official report, but
what are tho facts9 receipt is simply one form Of
evidence that money has been paid the signature of


treasurer to the receipt s positive proof. It is ex-
tremely doubtful whether any law or form would be
valid which ignores facts.


The report further says that in case of the failure
OF any taxpayer through misunderstanding of the
law or otherwise to file the duplicate with the auditor
all the evidence required by law still remains in
the treasurers Office which (as will be seen by the
quotanon above lnserted) amounts to simply nothing
All evidence OF payment in certain cases may be de-
| stroyed. Thus by his own report he demonstrates
clearly that the method of keeping accounts which
he recommends has no reliable foundation.
Men are found in every community who are ndif-
ferent about taking receipts for money paid either
public or in private business and who would not go
ten steps out OF their way to get receipt counter
signed or to facilitate the keeping Of public ac-
counts correctly: The proposed trplicate receipts
can be evaded if not as easily, it can be done quite
| as efectually as before.


The idea of trusting the collection account of six
millions Of dollars cash every year to being made up
by methods 30 uncertain is absurd. The wonder is
that has been tolerated long, and that an inte-
gent expert in accounts could be found that would
publicly endorse and recommend it. True, it is
slightly CLOSED over, but the premium on careless
Ivbi ho
diminished in any way. And the large door is still to
be left open for worse things as he suggests.