Bemidji Daily Pioneer Newspaper, June 24, 1909, Page 3

oo A S 5 ARSI s R oo i ot S s s e s e A M A3 A5 3l e 307N i THE EXAMINER’S EPORT Report in Ful! Subnii_tted to Governor Jo‘hnsonv of the Finan- cial Conditien of Beltrami County, Gleaned by Examina- tion of Books of County Officers. Examination and Report Made by Deputy Examin_ef Kain,and Is Published Herewith by the Pioneer, Free of Charge, at Considerable Expense. June 15, 1909. Hon. John A. Johnson, Governor of Minnesota, St. Paul, Minn. Sir:—I have the honor to submit to you herewith & report of the findings of an examination made by M. F. Kain, Assistant Public Examiner, of thte affairs of Beltrami County, Minne- sota. The Examiner calls special attention to the inequalities in the assessment of Dpine lands, which cause general dissat- isfaction among the taxpayers of the county. He cites cases where larg: tracts of standing pine have escaped taxation entirely. A remedy for this evil is suggested as follows: That the Tax Commission proceed to make a re-assessment of the county to the end that the burden of taxation will fall equally upon all classes of Dproperty and raise sufficient revenue | for the .proper administration of the county government. He cites three cases where approxi- mately $35,000 in taxes are contested because of the unequal and excessive valuation placed upon the properties, whereas similar properties are assessed at a much lower figure. He suggests that the Tax Commission make a re- assessment of the county in the near future, a recommendation that I heartily endorse as a remedy for ex- isting evils. E The examination discloses that John Wilmann, county auditor, has failed to keep the “tax levy and record of sub- sequent collections,” as directed by this department; that he has failed to keep | the “book of county roads” provided| by section 1155 R. L. 1905; that hej submitted a false statement of fees re- | ceived by him for 1908, contrary to section 603 R. L. 1905; that he failed to charge the expense of making au- ditor’s plats Nos. 1, 2 and 3 to the property affected thereby; that he failed to give bond as county auditor until May 4, 1909, although he as- sumed office on the first Monday in January, 1909, (section 482 R. L. 1905 governing); that the postage account of the auditor is excessive for the year 1908; that the tax lists show a great! number of acres of land, mostly cov- ered with pine, etc, have bheen omitted from said lists, contrary to section 804, 875 R. L. 1905, and Ch.| 294 G. L. 1909; that the Board of Audit fails to check the treasurer at least three times a year, as pro\'idedi by section 499 R. L. 1905 and Ch. 22 G. L. 1909; that the auditor fails to submit proper estimates of the ex-| penses of the county government to| the County Board at the July meet- ings, upon which the tax levy is based, by omitting the credits to the revenue| fund, amounting in 1908, to.......... $6,025.55; that the requirements of section 804 R. L. 1905 were not ob-; served by the auditor. This law re- quires all assessment books to be ready for delivery on the last Thursday of April; many of them were not deliv- ered on May 15th, 1909. It was found that the provisions of section 875 R. L. 1905 were violated by the auditor, in that the tax sales of 1906 for taxes of 1904 are the last sales marked up on the current tax books, thus defeating the notice re- quired by law to be given to property owners of tax sales, by stamping the words “Sold for Taxes” on the current tax receipts; that the tax levy of the City of Bemidji for the year 1907 was improperly extended by the auditor; that section 488, R. L. 1905, requiring a statement showing the amounts lev- ied for various purposes for the cur- rent year, together with the actual cash balance, if any, remaining to the credit of each fund at the date of such meeting, to be presented by the auditor, has been wholly disregarded by the auditor. The failure of the ex-sheriff, Bailey, to collect personal property taxes on well known and financially respons- ible firms is reported,—a violation of section 895 R. L. 1905, Excessive road and bridge expendi- tures for the years 1905, 1906, 1907 and 1908 are set forth, showing a vio- lation of section 874, R. L. 1905. A statement of the case of P. A. Henderson, charging the ex-sheriff (Bailey) with the collection of a per- sonal tax and not accounting for the same, is set forth at length. The report shows that the financial statement required by section 488 R. L. 1905, prepared by the auditor, has not been published as required by taw, and that assets and liabilities were incor- rectly shown; that the delinquent tax lists of 1905, 1906, 1907 and 1908, pre- pared by the auditor under section 905 R.-L. ’05, were inflated to the benefit of the publishers and clerks of court. The examiner calls attention to the continued violation of section 433 R. L. 1905 by the county board, which fails to make examinations of the treasury in January and July of each year. 2 A list of illegal bills reported in 1906, 1907 and 1908 and not refunded, is shown in the report; also a list of illegal claims paid since the last ex- amination. . The affidavit of Arthur Brose is herewith submitted, wherein it is al- leged that he was employed by John Wilmann, county auditor, for seven months during. the year 1907; that said Wilmann compelled him (Brose) to pay him (Wilmann) the sum of $10.00 per month out of said salary for the personal benefit and use of said Wilmann, contrary to law., In view of the fact that indictments were returned on March 22, 1909, against Geo. Gunderson, Jos. Wagner, and Wes Wright, for wilfully omitting to pay over to the county of Beltrami money received by them as public of- ficers, and against O. J. Shinn, ex- county treasurer, for grand larceny in the second degree; that these men have not been tried on the indictments up to this time; that on June 7, 1909, indictments were returned to the court against John Wilmann, county au- ditor, Wes Wright, A. W. Danaher, and F. O. Sibley, county commission- | Revised Laws 1905. SIVET wie o0 en ob o won s @ 46.24 | GOXE v v w b w8 W 30 15.00 Currency .. .. . 866.00 Checks .. .. .. ce .. 39,203.97 SEATADE s 5o w19 a0 Sates o 6.25 rants were issued, and in view of the| Treas. balance May 1, '09.. fact that they have not been arraigned | up_to June 14, 1909, I would recommend that they be re- moved from office as per section 1001 Very respectfully, Public Examiner. EXAMINATION OF BELTRAMI COUNTY. (Made by M. F. Kain, Assistant Public Examiner.) Bemidji, Minn., June 8, 1909. Hon. Anton Schaefer, Public Examiner, St. Paul, Minnesota. Dear Sir:— The examination of the financial af- fairs of Beltrami County is reviewed in the following report: TREASURER'S DEPARTMENT. Geo. H. French, Treasurer. The examination of this office cov- ered a period from June 1st, 1908, to May 8th, 1909, both inclusive. The af- fairs of this office are well adminis-| tered and records are satisfactory and | well kept. Treasurer’s Bank Deposits and Office Cash. Deposits. | First National, Bemidji....$ 16,006.39 | Lumberman’s National, Be- midji .. .. L.l .. 17,166.07 First National, Blackduck. 4,952.37 Beltrami Co. State, Ten- strike .. .. .. .. . . 6,630.72 First National, Bagley.. .. 2,369.53| First National, Cass Lake. . 2,123.37) First State of Beaudette. .. 519.31 First State of Kelliher.. .. 5,394.82 Security State, Spooner. .. 577.42 Permanent deposits .. 45,000.00 $100,000.00 Cash in office, May 8th.... 39,588.86 Balance May 8th, 1909 ..$140,328.86 Cash in Treasury 9:30 a. m. May 10, 19¢ $ 40,137.46 Less receipts of May 10, to 1 9:30 a. m., as per receipts issued .. .. .. .0 .o 548.10 Total cash in office May 8, i 1909 .. .. .. .. .. ..$ 39,689.36! Cash OVer .. iv o4 o5 o0 v .50 Total cash in office .. .. ..$ 39,588.86 Verification of Bank Accounts was made as follows: First National Bank, Bemidji. Bank balance May 1,09 ..$ 24,323.01! Treas. balance May 1, 1909...$12,813.54 Permanent de- posit .. .. .. 11,500.00 Total.. .. .. .. 24,313.54 Bank over. 9.47 Check out No. 4513.. .. 8.96 Bank OVEr. .. «o os ee sed 51 Balance May 1 .. .. .. .. 2431354 Deposits May 3 .. .. .. .. 3,192.85 Bal. of Bank, May 8, veri- fied .. ..o .. .. .. ..$ 27,506.39 Lumberman’s National Bank, Bemidji. Bank balance May 1 .. ..$ 27,008.04 Treas.balance May 1 .. ....$17,909.25 Permanent de- posit ... .. 8,500.00 we.. 26,409.25 Bank over .. .. .. .. 0§ 1,499.69 Checks out .. .. .. .. .o 1,497.8e Bank over .. .. .. .. ..$ 1.83 Treas. balance May 1 .. ..§$ 26,409.25 Deposits May 1 10 Buis on o v e 52.55 52.55 $ 26,561.80 Disbursem’ts May 8 $103.03 Do. 5 37175 Do. 4 207.34 Do. 3 35.61 Do. 1 7800 795.73 Balance May 8, verified ..$ 25,666.07 First National Bank, Blackduck. Bank balance May 1, '09..$ 13,167.70 Treas. balance May 1,'09.. ..$ 5,167.70 Permanent de- posits .. 8,000.00 13,167.70 No checks out. - Treasurer’s balance May 1.$ 13,167.70 Deposits May 1 to 8 ..... 29.73 $ 13,197.43 Withdrawals May 1 to 8.. 245.06 Bank’s balance May 8, veri- fled o v, ol R $e18,953.8T Beltrami Co. State Bank, Tenstrike. Bank balance May 1, '09..§ 9,622.56 Treas. balance May 1,’09.. ..$ 6,611.90 Permanent de- posit .. 3,000.00 ——— 9,611.90 Bank over .. .. .. .. ..§ 10.66 Interest for November not credited by.bank.. .. .. 10.66 Treas. balance May 1 .. ..$ 9,611.90 Deposits May 3 .. .. .. .. 18.82 Treas. balance. May 8, veri- fied .. L. ..$ 0 9,630.72 First National Bank of Bagley. Bank balance May 1, '09 ..$ 7,353.09 Treas.balance May 1,’09.. ..$ 2,353.09 Permanent de- - 5,000.00 posit .. .. .. 7,353.09 No checks out. Treas. balance May 1 .. ..$ 7,353.09 Deposit May 1, Int. .. .. 16.44 erg, and Geo. Gunderson, ex-county commissioner, and that no bench war- Treas. balance May 8, veri- fled .. .. .o L.l L L.8 -T,879.65 First National Bank, Cass Lake. Bank balance May 1,’09...§ 2,118.08 No checks out. Treas. balance May 1 .. Deposits May 1 $ 2,118.08 5.29 Balance May 8, verified ..$ First State Bank of Beaudette, Bank balance May 1,09 ..$ 6,341.00 Treas. ba:lance May 1,’09.. ..$ 505.27 Permanent de- DORIE' . 5l oy 3,000.00 3,505.27 Bank over .. .. .. .. ..$ 2,835.73 Checks out .. .. .. .. .. 2,835.73 Treas. balance .. .$ 3,505.27 Deposits May 4, 09 .. .. 14.04 Treas. balance May 8, veri- fied .. .. eeea Ve W04 848,619,831 First State Bank of Kelliher. Bank balance May 1, '09..$ .8,593.59 Treas. balance May 1,°09.. ..$ 5,376.87 Permanent de- posit .. .. .. 3,000.00 8,376.83 Bank OVer ... .. s s sie® 216.72 Checks out—Nos. 51, 52, 53, 54, for $59.40, $30.60, $57.85, and $68.87, ‘re- spectively—total of.. .. 216.72 Treas. balance May 1 .. ..$ 8,376.87 Deposits May 4-.. .. .. .. 17.95 Balance May 8, verified ..§$ 8,394.82 Security State Bank of Spooner. Bank balance May 1,09 ..$ 3,5677.42 Treas. balance May 1,709.. ..$ 577.42 Permanent de- posit .. .. .. 3,000.00 — 3,577.42 No checks out. Balance May 8, '09, verified § 3,577.42 Bank balances of May 1, 09, verified by statements from each bank. Bank deposits and withdrawals from May 1 to 8 verified in all banks. All bank accounts checked out cor- urer under and pursuant to the au- thority of these bonds were found to 2,123.37 Recapitulation of Miscellaneous Re- ceipts. School apportionment $ 12,369.60 State aid .. .. .. .. 2,860.00 Interest on deposits .. .. 2,150.48 ‘Wolf bounty receipts .. .. 1,116.00 State Road and Bridge .. 3,472.00 Roor-Farm_ . i, 00 0T i 490.66 Liquor licenses .. .. ©. 0 2,910.00 Fines. Sl .- 642.89 Game licenses .. .. .. .. 378:90 ‘| Applications for licenses .. 40.00 Tax shortage.. .. 10.80 Refunds .. .. 195.25 Miscellaneous .. .. .. .. 2,038.33 Total .. .. .. ... ..$ 28,674.86 Recapitulation of Receipts. Current taxes ... .. .. ..$148,521.36 Interest and penalty .. .. 3,645.29 Delinquent taxes .. .. .. 12,864.48 Redemption .. .. .. 1,451.08 Public lands .. .. 4,391,55 Registry taxes ... . 1,498.50 Miscellaneous .. .. .. .. 28,674.86 2,118.08 | Bajance June 30, '08 .. | Total collections .. ..$200,947.07 .. 170,854.56 of Sec, 874 R. L. 1905, which should be adhered to in future: “It'shall be unlawful for the author- ities of any county, town, city, village or school district, unless expressly au- thorized by law, to contract any debt or incur any- pecuniary lia- bility for = the payment of either the principal or the interest of which during the current or any sub- sequent years it shall be necessary to levy a rate of taxes higher than the maximum: prescribed by, law. = Every such contract shall be null and votd in regard to any obligation thereby. sought to be imposed upon such cor- poration, but every officer, agent, or member thereof who participates in or authorizes the making of such con- tract shall be individually liable for its pérformance. Every such officer or agent who is present when such con- deemed to participate in or authorize the making thereof, as the same may be, unless he enter or cause to be entered his dissent therefrom in the records of such corporation:” I find the sum of $11,861.89 was transferred ($4,000 in 1904 and $7,861.89 prior to 1904) from the Sinking Fund to pay ditch and county revenue warrants, Sinking funds are authorized only for the purpose of redeeming bonded indebtedness, and should not be diverted to any other purposes. This money should be re- turned to the sinking fund. See Sec. Balance May 8, 1909 .. ..$140,328.86 Revenue .. 26,174.04 POOT .. +¢ v0o v oo ws oo 11,282.69 Road and Bridges .. .. .. 8,576.26 Redemptions .. R 1,465.31 State Lands sserdy .. 6,010.01 Incidental. . . 177.88 .. 84,566.63 .. 64,539.74 28,080.21 Total.. .. .. .. .. ..$371,801.63 School funds Town funds Miscellaneous .. .. .. .. Recapitulation of Miscellaneous Dis- bursements. Sinking fund.. .. «v . ..$ '1,300.00 Contingent fund.. .. . rectly except the following: Co. Warrant.Int. Fund. .. 17.67 First National Bank, Bemidji, Tax refunds .. 238.44 OVEr oo vo to 2o oo oo oo s $ .51|Forfeited sale .. 135.36 Lumberman’s National, Bemidji, State Treasurer .. .. .. 23,938.28 OVET +u sv.ene vs o4 vs oo «» . 1.83|State Road and Bridge .. 1,507.32 Depository bonds were -examineq, | Hunters’ Licenses .. .. . 378.90 found in legal form and properly exe-|Liquor Licenses, 2 per cent | | cuted, except the name of one surety|_ to State .. .. .. .. .. 20.00 on the bond from the: First State Bank |Ditch .. .. .. .. .. .. .. 307-24| of Beaudette is not signed in full. All the deposits made by the treas- Total .. .$ 28,080.21 THE COUNTY GOVERNMENT. Pursuant to an act of the Legisla- be within the legal limit fixed by law. |ture of 1909, bonds were sold in the The attention of the Board of Audit is|sum of $195,000.00 on May 27, 1909, to directed to the necessity of providing |redeem the floating debt. These bonds additional depositories to care and se-|sold at par and accrued interest and cure the large sum to be received In|a premium of $1,131,75. The Poor the near future from the sale of bonds. | warrants outstanding will be cared for The depository bond from the First|from the proceeds of the tax levy of National Bank of Bagley will expire|1908, as the County is now caring for during the present month. the poor on the town system as per Depository Bonds. Limit Amount Surety— Bank. Expiration. of Dep. of Bond Justification No. 1 ws s ss swlws - sep AL10/20, $56,000 $120,000.00 $260,000.00 NO. 2 vo «v oo +v «. .. B/21/10 35,000 70,000.00 140,000.00 NO: 8 cie aie winr wie o oser 0 22/10 25,000 50,000.00 150,000.00 NO. & io o0 o0 ws ws wer 120710 10,000 20,000.00 50,000.00 No.5 .o o v 20 .. .. 5/20/09 25,000 50,000.00 120,000.00 NOu: B soi oie we wist oo win. T29/10 25,000 25,000.00 50,000.00 NO: T x wivs o win s oe, 8/24/10 10,000 20,000.00 40,000.00 NO. 8 oo oo o0 es ws s911/12/09 10,000 25,000.00 56,000.00 MO 9 aop s, cosyme omivies AYAA/LO, 5,000 10,000.00 20,000.00 All banks except No. 6 pay 3 per cent on time, and per cent on monthly balances subject to check. No. 6 pays 3 per cent on both deposits. Verification of Receipts. The receipts from delinquent taxes, as represented by statements Nos. 101 to 700, were checked out and the cash accounted for. Receipts from private redemptions, as represented by statements Nos. 30 to 54, were checked out and cash ac- counted for. Receipts from public lands, repre- sented by receipts Nos. 558 to 578 and 383 to 400, were checked out and the cash accounted for. The Mortgage Registry tax was checked out as represented by state- ments Nos. 697 to 1262, and found to be $22.50 out of balance. A further check will be made and an adjust- ment obtained. Miscellaneous receipts were checked out as represented by statements Nos. 595 to 749, and the cash accounted for. Official Examination of the Treasury. The County Commissioners have failed to make an examination of the Treasury in January and July of each yvear, as provided by Section 438 R. L. 1905, as amended by Ch. 205 G. L. | Revenue Ch. 15 R, L. 1905. Trial Balance of April 30, 1909. Itemized account by funds of the warrants outstanding, the ‘total of which corresponds with the warrant account in the general trial balance of April 30, 1909: County Revenue fund.. Poor fund .. .. .. Road and bridge fun +.$147,466.97 . 13,133.12 .. 33,560.08 Ditch fund .. .. .. . .. 1,063.11 School funds.. .. .. .. .. 2,047.88 Town, city & village funds 1,087.33 Incidental fund.. .. .. .. 3.43 486.99 126.68 Building fund .. .. .. .. Indebtedness (special). .. Total out.. .. .. .. ..$198,975.59 The Bonded and Floating Debt. The outstanding indebtedness of Bel- trami County on the 19th day of April, 1909, was as follows: warrants and | estimated interest ...$ 163,930.50 Road and bridge warrants and estimated interest Poor fund .. .. .. .. .. 30,094.84 10,131.85 Total floating debt.. ..$ 204,157.19 Bonded indebtedness. . .. 110,000.00 ..$ 314,157.19 Total .. .. .. .. Less Sinking fund .. .. 43,734.51 Net debt .. .. .. .. ..$ 270,422.68 Receipts—by Funds. Current Tax. Int.and Penalty. $ 1,312.18 $ 221.05 879.95 112.15 2,022.56 170.85 34,700.70 299.00 1,455.76 634.50 4,252.44 484.77 101,052.90 1,518.48 1,727.21 91.29 842.86 6.39 264.80 16.81 $148,521.36 $3,545.29 1907. See Board Record for 1908. Del. Tax. Redemption. $ 669.08 $ 403.91 862.66; - . %ot 472.83 87.20 683.94 23.41 2,137.67 182.10 558.45 430.68 7,195.19 323.73 496.55 . 17.27 + 270.84 $12,864.48 $ 1,451.03 Public Registry Miscel- * Lands. Tax. laneous. 101.00 $ 385.22 81.50 433.59 62.00 1,046.69, 203.00 1,994.26 150.50 10,449.57 585.50 4,396.35 BRI o 9,814.36 15.00 154.82 1.50 . . $1,498.50 $28,674.86 $4,391.55 Assessed Valuation .. ..$7,040,887.00 Taxable Valuation ..--..$6,694,981.00 The proceeds of this bond issue will | enable the county to redeem its out- standing Revenue -and -Road and Bridge warrants, leaving the warrants drawn on' the Poor fund to be re- deemed from the proceeds of the 1908 tax levy for “poor fund purposes.” This should put a stop to the vicious System in. vogue in this county for. some years past of incurring any in- debtedness i excess of the tax levy. In this connection I call the attention Total .. .. .. .. ..$371,801.63 1000 R. L. 1905 as amended by Ch. Disbursements—By Funds. Revenue. Poor Fd. Road & Bridge. Redemption. State Land. $14,116.80 $ 4,627.56 $ 2,9 5850 $ 153.52 $ 5,496.74 782.86 2,006.96 2,7 12.40 250.39 106.80 111.33 254.16 182.10 8,078.98 464.25 1,719.20 229.90 84.95 15.00 .50 18.90 $26,174.04 . $11,282.69 $ 85 76.26 $ 1,465.31 $ 6,010.01 Incidentals. School. Town. Miscellaneous. $ 5.20 $33,885.55 $34,169.43 $10,545.80 74.90 160.86 1,038.12 .59 208.97 60.05 TF5e 5,707.75 9,759.55 404.96 1,280.34 13,523.55 12,207.76 4,193.85 745.74 5.26 454.79 4 a 18,078.47 1,854.28 5 7,500.86 14,273.47 4,649.02 156.80 308.06 il E; 176.56 28.11 . 63.85 34.82 Siareiesy Srage 89.18 e $ T77.88 $84,566.63 $64,539.74 $28,080.21 Recapitulation of Disbursements. 202, Laws ’05. (See Treasurer’s i ments falling upon those who. follow. of the County Board to the provisions Ledger 1904 and prior years.) Taxable Properties—Egqualization of Values., I found a very general dissatisfac- tion among the taxpayers of this county as to the present assessed value of real and personal property, their contention being that the large lumber companies, owning large tracts of timber, are in the main escaping their just share of the burdens of government, which are very heavy in this new and undeveloped country. They contend that in a few more years the great lumber interests will vanish, having taken from the land this great wealth without leaving an adequate asset in the shape of public improvements to tell the tale of for- mer wealth, the burden of improve- An inspection of the assessment books bears out the justice of this complaint and I would suggest that the subject be called to the attention of the Tax Commission for immediate considera- tion. I am convinced that a reassess- ment made under the direction of the Commission would result in correcting many evils now existing, especially inl the items of logs, lumber and stand- ing pine. (See following cases.) Real Estate Taxes in Dispute. In the matter of the real estate taxes in and for Beltrami county, re- maining delinquent on the first Mon- day in January, 1908: R. B. Musser, defendant, is the owner of certain real estate situated in Beltrami county, upon which taxes remain unpaid and became delinquent for the year 1906. The defendant filed an answer to the application for judgment on Feb. 25, 1908. In the matter of the real estate taxes in and for Beltrami county, re- maining delinquent on the first Mon- day in January, 1908: The Pine Tree Lumber Co., and the Mississippi River Lumber Co., de- fendants, are the owners of certain real estate situated in Beltrami county, upon which taxes remain un- paid and delinquent for the year 1906. The defendants filed answer to the ap- plication for judgment on Feb. 25, 1908. The answer of the defendants to the application for judgment for 1907 taxes was filed in the office of the Clerk of Court on Feb. 24, 1909. The records thus reveal the fact that these companies have failed to pay their real estate taxes for 1906-7-8, causing a great hardship in the municipalities | in which these great properties are located. The total amount of taxes involved approximate $25,000.00 and are principally pine lands. (See answers filed with Clerk of Court.) These cases should be brought to trial at the earliest possible day, and the result -taken as a basis for settle- ment of the 1908 taxes now due. I am opposed to abating any of these taxes and trust the county commis- sioners will not recommend an abate- ment. But if so recommended, I trust the Tax Commission will not approve the application—they being the final arbitrators ‘in the matter. County Road Records. The “Book of County Roads” pro- vided for by section 1155 R. L. 1905, in the Auditor’s office has not been written up since 1901, although the county has established many county roads since that time. This may not appeal to the officials as very im- portant at this time, but the experi- ence of older counties in this matter, clearly demonstrates the necessity of keeping this record, thus preserving the papers relative to the location of county roads in the ‘books provided for that purpose. One specific road, being a final road order adopted Apr. 24, '09, by Board of County Commis- sioners, is not set out in Road Record. (See Board of Co. Com. records of Apr. 24, ’09; book of County Roads, Auditor’s office.) - “Tax Levy and Record of Subsequent Collections”—Not Kept. The tax levy record ordered and prescribed by this department has not been installed; therefore there is no check made' as to the correctness of the treasurer’s ' collections.” Section 904 R. L. 1905, requires the auditor to compare the tax lists with receipts on the first Monday in January in tract is made or authorized shall be | F. thereof, this department has scribed a form to be followed in this accounting, and.if followed will prove a complete check on the treasurer’s pre- office: Without this, there is abso- lutely no check made whatever (out- side of the treasurer’s office). An order for a new record was made last year by the auditor and subsequently cancelled by him. It has been. ordered again and should be in- stalled at once. (See blank book aud- itor’s office.) (¥or authority. of Pub- lic Examiner, see Sec. 1582 R. L. ’05.) STATEMENT . OF . SALARY AND FEES RECEIVED FOR 1908. . Filed Pursuant to Sec. 603 R. L. 1905, Salary & Fees.Bond 1909 John Wilmann, auditor.. .. ..$2,048.10 $ 5,000.00 sioner .. .. .. 2,000.00 The fee statements required by 603 R. L. '05 were not filed by the fol- lowing officers: Thos Bailey, sherift. Henry Funkley, county attorney. M. D. Stoner, surveyor. The fee statement of the auditor is not correct. He received the fol- lowing salary and fees for 1908: Salary, warrants 3468, 3707, 4030, 4402, 4508, 4712, 4945, 5341, b5544, 5887, ¢ 6101, 6392 .. .. .. .. .. $2,000.00 Fees, canvassing board, gen- eral election, warrant No. 826072 cuiia N ST i 21.00 Fees, canvassing board, special election, warrant NO.-62220000 2 oldale whl s 3.00 Fees, on game licenses, war- rant No. 6348:. .. .. .. 42.10 (See warrant 6348 for col- lection of $421.00 for 421 Izic)enses, Treas. Reg. No. $2,076.10 In addition to the amount stated above, he received the fees for “Cer- tificates to Abstracts,” estimated at $125.00 for year 1908. (See fee state- ment filed Jan.,, 1909; testimony of Abst. Clerk as to ‘‘certificates to ab- stracts.”) (For penalty for making a false statement of fees received, see Sec. 604 R. L. 1905.) Assessments. for Expense of Auditor’s Plats Not Made by the Auditor. The expenses for making Auditor’s plat No. 2 in the sum of $32.00 cover- ing E% of SW%, Sec. 21, Town 146, R. 33, were not charged to the prop- erty as provided by law. Certified Nov. 25, '05. The expense for making Auditor’s plat No. 1, in the sum of $20.00, cove ering Lots 25, 26, 27, 28, 29 and 30, Block 1, and Lots 32, 33, 34, and 35, Block 2, Mill Park Addition, were not charged to the property as provided by law. Certified April 30, 1905, The expenses for making Auditor’s plat No. 3 in the sum of $18.00, cov- ering the S of Sec. 4, Town 146, Range 33, were not charged to the property as provided by law. Com- piled July 26, 1906. (See plats filed in register’s office.) (See Sec. 991 R. L. '05 for Auditor’s duty.) Auditor's Bond. John Wilmann, elected County Auditor. at November election, 1908, assumed office on the first Monday in January, 1909, but failed to give bond as required by Section 482 R. L. 1905, until May 4, 1909. The bond ap- proved on that date was in the sum of $5,000.00, with Kenneth Mclver, Ole Anderson, Henry Funkley and John E. Croon as sureties. This bond was filed for record May 4, 1909,— five months from date the Auditor assumed office (See recorded bhond, register’s office; see also Sec. 4529, subd. 3, par. 2, R. L. '05.) Auditor’s Postage Account. The auditor’s postage account for 1908 was $477.69, divided as follows: Officel e v o vis Vi v 137, Primary election .. 137.04 General election. 171.64 Special election. .. 31.62 ——— $477.69 Warrants constituting this amount are as follows: No. 4474 .. .. .. .. $ 17.64 No. 3736 .. . 10.00 No. 3467 .. F 10.00 No. 4357 .. s’ wte 15.00 No. 4539 W 10.00 No. 5375 .. 137.04 No. 5323 15.00 No. 5378 12.50 No. 5535 o 14.25 No. 5609 . e 15.00 No. 5807 . 171.64 No. 4692 .. o 31.62 No. 5377 . o 10.00 No.6305 .. .. .. .. 8.00 ———— $477.69 For Postage only. The attention of the county board should be called to this expense and some method of delivering ballots by express where possible should be re- sorted to . The postage for the Aud- itor’s office is too great for the county. Real Estate Omitted From Tax Lists. Section 804 reads as follows: (See also 875 R. L. '05 and Ch. 294 L. ’09.) ¢«# % % THe (the auditor) shall enter in the real property assessment books COMPLETE lists of all lands subject to taxation.” The assessment books for the year 1908 were not complete as provided by law. The following omissions were noted during this examination: (Some of these descriptions have been placed on the list since Jan. 1, 1909, that be- ing the day the list was turned over to the Treasurer for collection.) (See tax lists for 1907-8.) Property Not Assessed. Wi, SE Sec. 25, Town 153, Range 30; Town of Eland. A deed was issued by county auditor to James Meehan on Dec. 23, 1903, and has escaped taxation since that time. (See Abstract Clerk.) W15 of SW3 of Section 26, Town 152, Range 32, Patent issued Nov. 16, 1898; Town of Battle. Property Not Assessed for 1907 Taxes. Lots 3 and 4, NE of SE, NW of SE, Section 33, Town 160, R. 31; Town of Spooner. Lots 1 and 2, NE of SW, NW of SW, Section 33, Town 160, R. 31; each 'year, for the purpose of proving the work of the treasurer for the previous year. For the purpose of making a complete record of the tax levies and = subsequent collections Town of Spooner. Property Not Assessed for 1908. SE of SW, Section 17, Town 162, Range 34,—Town of Chelgren. SE of NW, Section 20, Town 182, G. ‘H. French, treasurer <. 2,029.98 75,000.00 © . Rhoada, | . clerk of court.. 2,596.17 -1,000.00 A. B. Hazen, sher- iff. .. .. .. .. = None 5,000.00 J. O. Harris, reg- ister.. .. .. .. 3,121.95 5,000.00 M. A. Clark, judge ! of probate.. .. 1,082.75 1,000.00 Chester McKusick, county attorney None 1,000.00 M. A. Clark, court commissioner .. 66.00 2,000.00 Roy K.Bliler, sur- veyor, bond filed for record June 1, ’09.. .. 500.00 E. H. Marcum, coroner.. .. .. 448.10 M. E. Ibertson, coroner. .. .. None 1,000.00 W. B. Stewart, supt. of schools 1,500.00 None required M. G. Slocum, court commis-