The Oregon mist., February 14, 1912, Image 5

P St.
Helens
Transfer Co. p
C. i.erd ri iKrt of Crandall & 20. which in the amount' of the face
- RoberU. Auditors, on aecounU of , of receipt No. 2504, but both re-
: . t , ,. fJ v.. i'0 or., I V,. OIOJ in
' Ptuo. IS
i
Genera! Transfer and Drayage
' D.tl.r In
Brick, Cement, Feed, Sand and
Shingles
Agents for
.SMDEBAKER
I
11
Wagons and
.Vehicles
Subscribe for the Mist $1.50.
Bam 0pMit. School Hou.
UP You will
j OUH ri'M)
I wn tirn
excepting
Fast Trains fHast
Tickets sold and baggage- checked through to
Spokane, Montana points. Minneapolis; .St. Paul, Chi
cago, Denver, Omaha, Kansas City, St. Louis and all
poiuts cast.
No clmigeof stations in Portland
Iroin Astoria, anil, those lor
Ivast u.v
1 rams
i. v
I'arcs will z quoted,
other details given on rcrjuc:.:,
W. IJ. COMAN
CJen. freight and Pjutcnxrr Agt
.1 i ... i. . . . :
schedules furnished and
O. !)! VJ NS. Agent.
Moulton, Oregon.
n !! I.I ! Ml I.. , M ,, . ,. I .11 111
All Work Guaranteed.
Estimates Furnished.
R. CONSTANTIN
Plumbi ,g , and
She A Metal
Ileuting
Work
St H
eien
Oregon
Columbia County Abstract
And Trust Co
Abstract , Real Estate, Insurance,
L ans, Conveyancing
St. Helens,
i
St. Helens Mill Co.
I'ortlaml, On;.. Jan. 30. J 'J 1 2 .
To th Honorable County Court.
Columbia County, Ore.
Gentlemen;
W e have carefully audited
the account of the County Clerk,
Sheriff ami Treasurer, from Dec. 31,
1910 to December 30, 131 1. and
have filed the usual summaries and
ior'.s showing their transactions.
nee by examining the vari-
rts that all moneys have
lieen jrox'rly accounted for and
paid over to the County Treasurer,
ting a part of the collections of
Tait Roll, all of which
have lx-en turned over in Januaay
j excepting a few small amounts ari"d
a small amount of fees due from
the County Clerk. The fee for the
violation of the game laws are still
in the General Fuud but the Treas
urer has opened an account to which
he' has credited the full amount over
and above that which has been paid ;
to the informant, against this should j
be charged the costs in these cases !
and the balance turned over to the
State Game Fund. The balance !
of $417.19, called to your attention
in our report of January, 16, 1911,
still remains in the General Fund.
We would esiecially call your
attention to the 1910 Tax Roll In
regard to the following amounts;
The roll as charged by the clerk
shows a small discrepancy of $1.C4
and a credit amount of 4 cents from
the same source, making a net error
in the total amount of this roll, as
originally charged, of $ l.fiO to be
charged to the Sheriff, and other
terns as per reiert on same. There
1 is omitted from the roll in Volume
' 4 Page 54 J line 23 and 21, a Cer
tificate of Delinquency issued for
?;. 24 which amount lias been paid
; to the Treasurer and the only .thing
1 necessary to make correct will be
to make proper entry on the Tax
j Roll. On statement of discrepancies
of this roll there are debit items
amouning to $09.30 for moneys
collected by the Sheriff on account
of double collection, iart of the
amounts paid over tJ "the County
Treasurer but receipts not entered
on Tax Roll and on the tame state
ment a credit of some small errors
amounting to $1.92. making a net
amount ot debit discrepancies be-
jtween the roll and the Sheriff's
ledger of $t'.7.3s.
There has been paid over to the
County $.19.90'
j and the following items have not
been paid tj the Treasurer: j
!.. No. 27 .02
2"i;t i.s;
1101 5.00 7.4.S
outstanding,
Father the first receipt No. 930
should be taken up and cancelled or
the second receipt No. 2504 should
have been issued only for the ad
ditional amount collected, $77.63
We also inclose statement showing
the condition of the Sheriff's as
sessments on this roll which is mere
ly explanatory. All the financial
transactions of which are covered by
the btatement of the Sheriff's ac
count on this roll.
We also call your attention to
statement of rebates allowed by the
Sheriff on this roll after the rebate
penoa closet on March 15, on
which we five receipt number, date
of payment shown on same, name
of tax payer and his address and
the amount of rebate allowed. The
present ta law does not permit any
variation or favors in granting the
3 per cent rebate.
We would also cafl your attention
J to the fact that deeds issued under
i the old law should be charged for
by the Sheriff at the time same are
, issued at the rate of $1.00 each and
j under the Session Laws of 1907,
I Chapter 2C7 Sec. SG, deed issued
I under the new law should be charged
at the rate of $3.00 for each por-
tion not exceeding ten lots or plots.
In this audit we have simply au
dited as between the county officers
and the County and did not make
any adjustment as between the
County and various Special Funds
in the taxes.
We think with the installing of a
proper system of accounts the of
ficers would be able to keep a better
record and be better in a position
to furnish the Court with a state
ment as to finances of the County
and also be more satisfactory to
the officers.
There was in the County Fund at
the close of business on the 30th
day of December 1911, the sum of
$3G,2G7.40.
Yours very truly,
Crandall & Roberts.
Auditors. By Seth L. Roberts.
i &
Lath
Electric Lighting
(Saves Your Fyei)
J
Steam Heating
(Prolongs Your Lives)
Lumber
Wood
, .IWUII1K llll. Wit
j roil for receip
S77.G3 to the
WrSMWi'NMWI'WlFTTVl W?T K p0 which is $208.57, wo have $28G. j
?G7.3S
The detail being explained on re-
, report above referred to. Also ro-
jreipt No. 2."04 issued to the Heaver
pf : lagging Company for $277. f2, of
VZ. ; which $77. f3 seems to have been
collected in cash and entered on the
' roll while the balance of . the tax
tZ. i scorns to lie covered by receipt No.
930, issued to the same Conipa-iy.
T The financial part of this transaction
fe j appears to bo all right but the en
E i tries on the books and the receipts
V? do not sem to agree as receipt No. I
930 is still outstanding against the i
I'..i.nlv fur tho iimonnt nf SJllS.oi.i
' v ".' , - I
!- ... .i .. .i .. .1... I
a. aiiiimg me amount eniercu on me
t No. 2504 which is
amount of receipt No.,
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