anaheim-gazette 1899-01-05

This Paper not to be taken from the Library. Anaheim VOLUME XXIX. S. G. WILSON, M. D. Office and Residence: Over H. A. Dickel's Store. CENTER ST., - - ANAHEIM. HERBERT JOHNSTON, M. D. PHYSICIAN AND SURGEON. Office and Residence: Los Angeles St., 3 doors south of Boyd's store. Open Day and Night. A.W. Bickford, M. D. PHYSICIAN & SURGEON. OFFICE OPPOSITE POSTOFFICE. Residence near Christian Church: ANAHEIM, CAL. G. S. EDDY, M. D. PHYSICIAN AND SURGEON. OFFICE—First door East of Boston Bakery. Residence—The Witte residence on Center St., opposite Catholic Church. CALLS ANSWERED AT ALL HOURS. ANAHEIM CAL. DR. F. H. HOUCK DENTIST. OFFICE NEXT DOOR to P. O. (Federman Block, up stairs.) HOURS 9 to 5 ANAHEIM CAL. I. L. Menges, R. H. SEALE DEALER IN Groceries and Provisions! First-Class Stock of Goods! My Prices Defy Competition. A share of the public patronage is respectfully solicited. Koll Building, Los Angeles St., R. H. SEALE, Proprietor. Anaheim Bakery, PETER SYRE, PROPRIETOR. FRESH BREAD, CAKES & PIES CONFECTIONERY, ETC. Wedding Cakes a Specialty. Los Angeles and Cypress Sts. ANAHEIM BREWERY DR. F. H. HOUCK DENTIST. OFFICE NEXT DOOR to P. O. (Federman Block, up stairs.) HOURS 9 to 5 ANAHEIM jy1844 I. L. Menges, DENTIST. Metz Building, Anaheim. Paul A. Derge. Graduate in Pharmacy. DRUGS, MEDICINES, Perfumes and Toilet Articles. BEST 5-CENT CIGAR IN TOWN MEDICAL HALL, KOLL BLOCK. PUBLIC TELEPHONE OFFICE. GO TO THE Oak Barber Shop FOR A FIRST-CLASS SHAVE OR HAIR CUT. TWO DOORS WEST OF BANK. HUSMANN BROS. E. B. Merritt & Co. FURNITURE Dealers. CENTER STREET. OPPOSITE POSTOFFICE L. NEMETZ, Carriage Painting & Trimming New Buggies for Sale. Shop on Center St., near Opera-house, Anaheim. ONLY FIRST-CLASS RESTAURANT! -IN TOWNIn Connection with Boston Bakery. S. KISTLER, PROPRIETOR. PALACE MEAT MARKET CITIZENS' BANK OF ANAHEIM Hippolyte Cahen - President W. T. Brown, Vice President J. Hartung, Cashier DIRECTORS: Kaspare Cohn, W. T. Brown. Richard Melrose, J. Hartung. Hippolyte Cahen. STOCKHOLDERS: Kaspare Cohen, H. W. Hellman, W. T. Brown, H. Melrose, John Hartung, R. Courreges, M.A. Newmark & Co., Pierre Nicolas, H. Cahen, T.J.F. Boege. CORRESPONDENTS: Farmers and Merchants' Bank of Los Angeles; London, Paris and American Bank, San Francisco; Importers and Traders' National Bank, New York City, N.Y. Exchange Bank, Santa Ana. Exchanges for sale on all the principal cities in the United States and Foreign Countries. L. GUNTHER. PIONEER BOOT AND SHOE MAKER. The Weekly Gazette. Established 1870. SUBSCRIPTION, - $1 50 Per Year. Six months.....$1 00 Three months.....75 Payable invariably in advance. Transient advertising rates,$1 per inch per month The GAZETTE is issued every Thursday morning. Entered at the Anaheim Postoffice as second-class matter. Items of news and correspondence on all live subjects are solicited by the editor. RAILWAY TIME TABLE. Time of Arrival and Departure of Trains. SOUTHERN PACIFIC RAILROAD. Trains on the Southern Pacific pass Anaheim as follows: To Los Angeles. From Los Angeles. Daily....7:54 am Daily...9:45 am Daily...4:25 pm Daily...6:01 pm Train leaving Anaheim at 9:45 a.m.connects at Miranores for Tustin, except Sunday.Daily connections at Studebaker for Whittier. LOS ALAMITOS TRAINS. Leave for—Sugar Factory 7:82 a.m. 6:01 p.m.In effect Nov. 1st, 1898.Street cars connect with all trains. SANTA FE ROUTE. Trains on the Santa Fe route leave Anaheim for points named: Los Angeles—7:55 am.*10:15 am, 11:14 am, 4:55 pm. Pasadena, Azusa, Redondo, San Bernardino—7:55 am.*10:15 am, 11:14 San Diego—9:46 am.*2:50 pm.Santa Ana—9:46 am.*2:50 pm.San Bernardino and Riverside—9:46 am.*10:45 am, 5:45 pm.Redlands—9:46 am.*10:45 am. IN TOWN- In Connection with Boston Bakery. S. KISTLER, PROPRIETOR. PALACE MEAT MARKET F W. Feischmann, PROPRIETOR. Best Meats the Market Affords Always on Hand. Also keeps on hand Sausages, Bacon, Ham, Lard, Etc. Meats delivered to all parts of the city free of charge. Shop on East Center St. J.M. Griffith Company A CORPORATION LUMBER DEALERS Neer Railroad Depot, Anaheim, keep constantly on hand Doors, Blinds, Windows, Mouldings, Posts, Shakes, shingles, Lath, Hair Plaster of Paris. Anaheim Grist Mills operating on Wednesdays and Saturdays of each week. Grain feed, meal, etc., of all varieties. Cornshellled and shipped. W.T. Brown, Agent. N. HART'S PLACE. SCHLITZ MILWAUKEE BEER ON DRAUGHT. DEALER IN... FINE LIQUORS! AND... Choice Wines FOR MEDICINAL PURPOSES, Fine Domestic and Imported Cigars. Headquarters for the famous Schlitz, Milwaukee, beer. Kaspare Conen, H. W. Helman, W. Y. Brown, R. Melrose, John Hartung, R. Courreges, M.A. Newmark & Co., Pierre Nicolas, H. Cahen, T.J.F. Boege. CORRESPONDENTS: Farmers and Merchants' Bank of Los Angeles; London, Paris and American Bank, San Francisco; Importers and Traders' National Bank, New York City, N.Y. Exchange Bank, Santa Ana. Exchanges for sale on all the principal cities in the United States and Foreign Countries. L. GUNTHER. PIONEER BOOT AND SHOE MAKER. Corner Adele and Los Angeles Sts. RICHARDMELROSE ATTORNEY-AT-LAW And Notary Public. Special attention given to Probate Matters. —Center Street, Anaheim. H. A. STOUGH. GENERAL BLACKSMITHING! All work done in first-class manner, and at prices as low as the lowest. Horse-Shoeing Neatly and Promptly Done. — Shop in Har Block, Center St., Anaheim. JOSEPH BACKS, DEALER INFURNITURE Repairing Done. Funeral Director. Los Angeles St. - Anaheim, Cal A. FREISE, KEeps THE FINEST OF... Wines, Liquors And Cigars. LOS ANGELES BEER ON DRAUGHT. Koll Block, Los Angeles Street. TO Los Angeles. From Los Angeles. Daily... 7:54 am Daily... 9:45 am Daily... 4:25 pm Daily... 6:01 pm Train leaving Anaheim at 9:45 a.m. connects at Mirroring for Tustin, except Sunday. Dally connections at Studebaker for Whittier. LOS ALAMITOS TRAINS. Leave for— Sugar Factory Arrive from— 9:48 a.m. 6:02 p.m. In effect Nov. 1st, 1898. Street cars connect with all trains. SANTA FE ROUTE. Trains on the Santa Fe route leave Anaheim for points named: Los Angeles—7:55 am.*10:15 am, 11:14 am, 4:55 pm. Pasadena, Azusa, Redondo, San Bernardino—7:58 am.*10:15 am, 11:14 San Diego—9:46 am.*2:50 pm. Santa Ana—9:46 am.*2:50 pm, 5:54 pm. San Bernardino and Riverside—9:46 am.*10:45 am, 5:46 pm. Redlands—9:46 am.*10:45 am. Secondido*2:50 pm. Fallbrook*9:46 am. California limited (Monday, Wednesday and Saturday) 10:15 am, 11:14 am. Overland express 7:55 am, 9:46 am.*10:45 am Trains marked with a * are daily except Sunday. All others daily. TIME TABLE SANTA ANA & NEWPORT RAILWAY CO. Effective Oct. 4, 1898. Leave Santa Ana, Arrive Newport, 9:50 am., 10 am., *2 p.m. 10:30 am., 2:30 p.m. Leave Newport, Arrive Santa Ana, 3:45 p.m. Daily except Sunday. Santa Fe depot.* Steamer days only. JAMES McFADDEN, General Manager. OUT OF SORTS? TAKE Casta Ferine BITTERS TONIC, STOMACHIC, LAXATIVE! CURES POSITIVELY CONSTIPATION, PILES, MALARIA Billiousness and all Stomach and Bowel Troubles As a Liver Remedy and Blood Purifier it has no equal THE ONLY TONIC LAXATIVE in the WORLD SOLD BY P. A. DERGE. E. W. McCollum, dealer in bicycles and bicycle supplies. New and second-hand wheels for sale. A full stock of bicycle supplies; also agent for the Santa Ana Steam Laundry. I run a wagon that will call for and deliver your laundry three times a week. Jy 14 ANAHEIM, CALIFORNIA, THURSDAY, JANUARY 5, 1899. THE BLADE'S VIEW OF IT. Horace Greeley McPhee Drops Off Into Poetry Concerning the Plain Dealer. From the Santa Ana Blade, Dec. 30, 1897. About one year ago a second paper was established to "fill a long-felt want" in Anaheim. A liberal bonus was raised among citizens who were led to believe that of all things needed by Anaheim another weekly paper was needed the most. And so the Plain Dealer came into existence, an old gentleman named Valjean being its editor and general manager. Mr. Valjean is said to have had a great deal of experience in the newspaper line and this is probably true. For a time the Plain Dealer got along fairly well, but it soon found that life in Anaheim newspaper circles is not "one long sweet song," nor yet "one continual round of pleasure." It quarreled with the GAZETTE. The GAZETTE was perfectly willing to fight, and at it they went. As may be expected a number of citizens took sides, one way or another, and the row was a very pretty one while it lasted. But the GAZETTE got a good deal the best of this particular fight (being in the right it is to be presumed), and the round closed in favor of that paper. And in the language, slightly modified, of Sir Walter Scott: "Unwounded from the dreadful close But breathless all, Kuchel arose." Then the Plain Dealer kicked up a row with the Anaheim city trustees. That too was a good fight and it is still on. Then it had a round or two with the Anaheim agent of the Southern Pacific railway and that fight is said to be still in progress. By this time Mr. Valjean seemed ready to run amuck and fight anything that he could find to fight with. A good natured expostulation on the part of the Blade to the effect that such methods of journalism were crude, not to say undignified, brought forth in response a shower of abuse and vulgarity that showed that Editor Valjean was a regular gatling GRAND JURY'S REPORT. County Treasurer Harris Charged With Dereliction of Duty. A Suit Ordered Instituted Against Him to Recover $8000 Therefor—Supervisor Larter of Westminster Hauled over the Coals—Twelve Suits to Be Brought Against Him for His Failure to Collect Personal Property Taxes, While Acting as Deputy Assessor—Recommend that his Constituents Request him to Resign—Road Overseer Rosenbaum of Capstrano Arrested for Overcharging the County for Road Work—E. S. Merritt in Jail Charged with Circulating the Anonymous Circular Headed "Off-Spring of the Plain Dealer"—Exhibits Municipal Finances. The following is the full report of the Grand Jury, submitted to the Superior Court late on Saturday afternoon last: SANTA ANA, Cal., Dec. 31, 1898. To the Honorable J. W. Ballard, Judge of the Superior Court of Orange county, State of California: We, the Grand jury, duly empanelled and charged by your court on Nov. 29, 1898, do now respectfully submit our final report. Under the instructions of the foreman appointed by your Honor, the work of this jury was divided into nine sections, and the work of each section was reported to the jury by committees duly appointed to make examinations of all books, vouchers and records of the various city and county officials, as well as the condition of all the county property, such as bridges, roads, buildings, park, road tools, etc. If in our report we use language that seems to the taxpayers to be plain, we will say that we are of the opinion that it is time to use plain language to the handed to the Clerk to enter on the allowance book, which is done, and at the end of the month's entry the chairman signs his name, but no checking is done and again no total stated. Here let us assume that the Clerk quietly places a figure five before the figure one on the bill and on the allowance book, making the bill read $51.00 instead of $1.00. The bills and allowance book then go to the Auditor to draw the warrants and enter upon the warrant register. Everything on its face appears correct and properly certified and will pass through the Auditor's office (since there have been no totals stated to verify) and straight on to the County Treasurers where John Smith draws the money. A fraud has been committed, and the chances are a thousand to one that the bill will never be looked at again, and if it were the record looks straight, and there is no means of detection save the memory of the Supervisors. They have passed thousands of bills, and say in six months cannot remember the amount of each, without referring to the record, which appears all straight. All power of detection of the fraud has vanished. The system is unbusiness-like and dangerous. We deem it duty to the taxpayers of the county to inform them that with the methods now in vogue in the Supervisors' office, the door is standing wide open to a successful fraud on the treasury, and to demand an immediate and sweeping change. THE WARRANT BOOK OF THE SUPERVISORS. This book kept by the Auditor is after the correction of a number of errors, now correct, except that it contains no reference to the order on the minute book as required by law. These errors could not have arisen had the minute and allowance books afforded a means of ready comparison. We hope to see more neatness in its keeping. ROAD BOOK OF THE SUPERVISORS. This book is improperly kept; not all the proceedings relative to roads are entered therein, and no reports and accounts. The entries are so imperfect. The weekly Gazette published 1870. RED TO ANY PART PER POUND. is Solicited. proprietor Weekly Gazette. lished 1870. MON., - $1 50 Per Year. invariably in advance. advertising rates, $1 per inch. is issued every Thursday. the Anaheim Postoffice as secretary. and correspondence on all solicited by the editor. DAY TIME TABLE. inval and Departure of Trains. NIN PACIFIC RAILROAD. Southern Pacific pass Ana- 1:54 am Daily...9:48 am 2:28 am Anaheim at 9:45 a.m. commands for Tustin, except Sunnctions at Studebaker for ALAMITOS TRAINS. Arrive from— sugar Factory... 7:55 am. 1:54 am. 1:56 am. 2:29 pm. 1:58 am. 2:30 pm. 1:59 am. 2:50 pm. 5:54 pm. 1:60 am. 2:50 pm. 5:54 pm. NINA FE ROUTE. Santa Fe route leave Ananamed: 7:55 am.*10:15 am. 11:14 am. rusa. Redondo, San Bernar10:15 am. 11:14 am. 14:66 am.*2:30 pm. 14:66 am.*2:50 pm. 5:54 pm. 14:66 am.*2:50 pm. 5:54 pm. DAY TIME TABLE. inval and Departure of Trains. NIN PACIFIC RAILROAD. Southern Pacific pass Ana- 1:54 am Daily...9:48 am 2:28 am Anaheim at 9:45 a.m. commands for Tustin, except Sunnctions at Studebaker for ALAMITOS TRAINS. Arrive from— sugar Factory... 7:55 am. 1:54 am. 1:56 am. 2:29 pm. 1:58 am. 2:30 pm. 1:59 am. 2:50 pm. 5:54 pm. 1:60 am. 2:50 pm. 5:54 pm. DRIED FRUITS. Germany's Restrictions Upon American Trade Under Discussion—Short Beet Crop. WASHINGTON, Jan. 2.—Consul General Mason writes the State Department from Frankfort on the rigorous inspection of dried fruits brought to Germany, despite the fact that the San Jose scale has not been detected in many kinds of American fruits, and is entirely inert and harmless in such fruits as it infects. He says the regulations have been sharpened so as to include all kinds of fruit, dried and fresh. It is conceded that the scale is deposited only on the outside of fruit, so that pared fruit must be free from all danger. But the German officials will take nothing for granted, and before admitting even dried fruit they require the opening of all the boxes to show that the contents consist of peeled fruit. These requirements are so severe on the trade that the big steamship lines landing at Antwerp Then the Plain Dealer kicked up a row with the Anaheim city trustees. That too was a good fight and it is still on. Then it had a round or two with the Anaheim agent of the Southern Pacific railway and that fight is said to be still in progress. By this time Mr. Valjean seemed ready to run amuck and fight anything that he could find to fight with. A good natured expostulation on the part of the Blade to the effect that such methods of journalism were crude, not to say undignified, brought forth in response a shower of abuse and vulgarity that showed that Editor Valjean was a regular gatling gun in this line. Last week some party or parties who, it is supposed, had been made the objects of the Plain Dealer's, attacks undertook reprisals. With a lack of good judgment that is simply deplorable they proceeded on exactly similar lines to those followed by the Plain Dealer, and an anonymous sheet was published abusing the Plain Dealer together with a number of Anaheim's citizens who stand high both in business and social circles. Hundreds of this sheet were scattered over the county and the men who were in it held up to public scorn and ridicule, naturally objected. So they called the attention of the Grand Jury, which happens to be now in session, to the fact that something was wrong in Anaheim, and asked to have the wrong righted. And the Grand Jury labored therewith even until the present time, and at this writing no man knoweth what the outcome shall be. It must be said that the Plain Dealer at which the sheet referred to was aimed, has itself made an unenviable record for abusive and even indecent journalism. Its chickens now appear to be coming home to roost. La Grippe Successfully Treated. "I have just recovered from the second attack of la grippie this year," says Mr. Jas. A. Jones, publisher of the Leader, Mexia, Texas."In the latter case I used Chamberlain's Cough Remedy, and I think with considerable success, only being in bed a little over two days against ten days lor the former attack. The second attack I am satisfied would have been equally as bad as the first but for the use of this remedy as I had to go to bed in about six hours after being 'struck' with it, while in the first case I was able to attend to business about two days before getting 'down.'" For sale by P. A. Derge j DRIED FRUITS. Germany's Restrictions Upon American Trade Under Discussion—Short Beet Crop. WASHINGTON, Jan. 2.—Consul General Mason writes the State Department from Frankfort on the rigorous inspection of dried fruits brought to Germany, despite the fact that the San Jose scale has not been detected in many kinds of American fruits, and is entirely inert and harmless in such fruits as it infects. He says the regulations have been sharpened so as to include all kinds of fruit, dried and fresh. It is conceded that the scale is deposited only on the outside of fruit, so that pared fruit must be free from all danger. But the German officials will take nothing for granted, and before admitting even dried fruit they require the opening of all the boxes to show that the contents consist of peeled fruit. These requirements are so severe on the trade that the big steamship lines landing at Antwerp We, the Grand jury, duly empanelled and charged by your court on Nov. 29, 1898, do now respectfully submit our final report. Under the instructions of the foreman appointed by your Honor, the work of this jury was divided into nine sections, and the work of each section was reported to the jury by committees duly appointed to make examinations of all books, vouchers and records of the various city and county officials, as well as the condition of all the county property, such as bridges, roads, buildings, park, road tools, etc. If in our report we use language that seems to the taxpayers to be plain, we will say that we are of opinion that it is time to use plain language, to the end that our laws may be enforced and our tax rates reduced. As this is the report, in a condensed form, of the nine committees appointed to do the work of this jury, it is made in nine different sections; and whether the work has been thoroughly done or not—with the assistance of an able expert—we are willing to leave the decision to the taxpayers of this county, and the investigation of the next grand jury. We will begin at the beginning and report: First—A careful and thorough examination has been made of the Records and books in the Clerk's and recorder's offices and all books were found to be neatly kept, and the accounts balanced. We found the receipts in the Recorder's office to be for the year ending Nov. 1, 1898,$3515 45, and in the Clerk's office $1556 25. Second: On the examination of the Supervisors' books and papers, we find as follows: MINUTE BOOK OF THE SUPERVISORS. This book is neatly kept, and at the same time poorly kept, for practical purposes. It absolutely fails to show the amount of money appropriated by the Supervisors to pay bills; the usual form of monthly entry being that found on page 350.“On motion demands number 2028 to 2213 were allowed as read.” If by stretch of construction this can be considered as in accordance with paragraph 2, section 4030 of the code, which reads，“Make full entries of all their resolutions and decisions on all questions concerning the raising of money for, and the allowance of accounts against the county,” it is not a safe or business-like method, and we recommend for future, the tabulation of allowed demands on the "Minute Book," stating amount of each, to correspond with the demand and with the allowance book; at least the total amount allowed in each month should be stated as a check on the allowance book and on the auditor. The plain intent of the law, and that the minute book should serve as a check on the allowance book, is further shown by paragraph 5, section 4031 of the code, which reads，“A Warrant Book, to be kept by the County Auditor in which must be entered, in the order of drawing, all warrants drawn on the treasury, with their number and reference to the order on the minute book, with the date, amount on what account, and the name of payee.” This is impossible of fulfillment by the Auditor with the minute book kept as at present. From the minute book, the Treasurer has apparently rendered his reports to the Supervisors as called for in section 4155 of the code, which reads，“Each county Treasurer must make a detailed report of every regular meeting of the Board of Supervisors of his county of all monies received by him and the disbursement thereof, and of all debts due to and from the county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the county, State of California: Under the instructions of the foreman appointed by your Honor, the work of this jury was divided into nine sections, and whether the work has been thoroughly done or not—with the assistance of an able expert—we are willing to leave the decision to the taxpayers of this county, and we believe it is duty of the District Attorney to recover by civil processthe moneys illegally expended. We recommend that the road book should be fully written up and indexes up for ready reference; when done a map should be prepared, showing all county roads and bridges, and that said map be constantly kept up to date. We further recommend that all counties roads be named, and all county bridges and culverts be numbered, in order to afford a means for ready reference. FRANCHISE BOOK AS KEPT BY THE SUPERVISORS. No franchise book is kept, as required by law. See Section 4031,passagraph 4, which reads as follows：“A franchise book, containing all fragrances granted by them, for what purpose,the length of time and who granted,andthe amountof bondsandlicense taxrequired." The system in practice here is that persons needing county aid are granted bythe Supervisors a monthly allowance,and given an order forthe monthly amount on some merchant.The system is wise and humane,在that costthe county less than a poor farmor similar institution,and enablesthe indigentto receive oftenthe careattentionof relatives or friends。Therearethe namesofover one hundredindigentsonthelistandinexaminingthebillssentinmonthlyonthisaccountandapprovedbytheSupervisors，wouldbillafterbillwithnoweightsspecifiedforgroceriesdeliveredandabsolutelynotthattheindigentpersonreceivedthegoods. It is a striking example ofthe lawmethodsoftheSupervisorstoallowsuchbills,andisliablewithregimensinsteadoftothecapitalfundascustomary.Sinceallspecialaccountsareintendedonlytoshowclearlyinwhatdirectionthepublishermoneyisspent,therecommendastrikeadherencetotheruleofchargingeveryexpendituretoitsproperaccount.Whetheramountofthe taxpayerareexpendingincharity,thehavehightherighttoknowclearly.Thesameprincipalappliestocoardsandbridgeswheresomeexpenditures—oftenforgreatamount—arechargedtothecountrentalexpenseaccount.Ifanycitizen OF SORTS TAKE MAGHIC, LAXATIVE I ES POSITIVELY TION, PILES, MALARIA and all Stomach Bowel Troubles Remedy and Blood Purit has no equal MIG LAXATIVE in the WORLD SOLD BY R. A. DERGE. Follum, dealer in bicycles supplies. New and second-order sale. A full stock of dies; also agent for the Steam Laundry. I run a will call for and deliver three times a week. jy 14 From a private letter just received at San Diego it is learned that the Secretary of the Treasury has recently appointed William H. Carlson, former mayor of San Diego and a recent candidate for congress in this district, who two years ago ran independently against W. W. Bowers for congress in the Seventh district and thereby caused Bowers' defeat, to an important Federal office and he has entered upon his duties. Carlson is now chief of the new division of customs and affairs for Cuba, Porto Rico and Philippines, which division was created on December 13. He will have a force of thirty or forty clerks under his control. With outside collusion, a man less honest than the present Clerk, could with entire ease defraud the treasury, and that, too, in a manner which in a few swift months would pass the power of detection. To illustrate our meaning, let us follow the ordinary course of a bill against the county, similar to the following: ORANGE COUNTY TO JOHN SMITH DR. TO REPAIRS..... $1.00 This bill is passed on and approved by the Supervisors, together with a hundred other bills, but nothing appears in the minute book to give the amount of the bill or the total of all the bills approved. This bill is then with their number and reference to the order on the minute book, with the date, amount, on what account, and the name of payee." This is impossible of fulfillment by the Auditor with the minute book kept as at present. From the minute book, the Treasurer has apparently rendered his reports to the Supervisors as called for in section 4155 of the code, which reads, "Each county Treasurer must make a detailed report of every regular meeting of the Board of Supervisors of his county of all monkeys received by him and the disbursement thereof, and of all debts due to and from the county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the debts due to, and from the county, may clearly and distinctly appear." But the Clerk has not, in the Minute Book, recorded the same as called for in paragraph 5, section 4030, viz: "Record the reports of the County Treasurer of the receipts and disbursements of the county." We further recommend that this book should be indexed, and kept indexed, both with a running index on the margin of each page, and a general index, so that all resolutions relating to a particular subject can be readily referred to. In its present condition the minute book is much like a large library without a catalogue. THE ALLOWANCE BOOK OF THE SUPERVISORS. This book, which is merely a list of demands or bills ordered paid, is not in any month footed up to show the total amount. The manner in which it is kept unjust to the Auditor, since he cannot verify his own work. As a matter of fact, a considerable number of clerical errors of the Auditor for small amounts, which we have caused to be rectified, have gone on undiscovered for months, and the money paid, which would be impossible were the minute and allowance books kept for comparison. It is dangerous, too, for if this is the case with errors, surely a deliberate fraud would remain undetected. With outside collusion, a man less honest than the present Clerk, could with entire ease defraud the treasury, and that, too, in a manner which in a few swift months would pass the power of detection. To illustrate our meaning, let us follow the ordinary course of a bill against the county, similar to the following: ORANGE COUNTY TO JOHN SMITH DR. TO REPAIRS..... $1.00 This bill is passed on and approved by the Supervisors, together with a hundred other bills, but nothing appears in the minute book to give the amount of the bill or the total of all the bills approved. This bill is then with their number and reference to the order on the minute book, with the date, amount, on what account, and the name of payee." This is impossible of fulfillment by the Auditor with the minute book kept as at present. From the minute book, the Treasurer has apparently rendered his reports to the Supervisors as called for in section 4155 of the code, which reads, "Each county Treasurer must make a detailed report of every regular meeting of the Board of Supervisors of his county of all monkeys received by him and the disbursement thereof, and of all debts due to and from the county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the debts due to, and from the county, may clearly and distinctly appear." But the Clerk has not, in the Minute Book, recorded the same as called for in paragraph 5, section 4030, viz: "Record the reports of the County Treasurer of the receipts and disbursements of the county." We further recommend that this book should be indexed, and kept indexed, both with a running index on the margin of each page, and a general index, so that all resolutions relating to a particular subject can be readily referred to. In its present condition the minute book is much like a large library without a catalogue. THE ALLOWANCE BOOK OF THE SUPERVISORS. This book, which is merely a list of demands or bills ordered paid, is not in any month footed up to show the total amount. The manner in which it is kept unjust to the Auditor, since he cannot verify his own work. As a matter of fact, a considerable number of clerical errors of the Auditor for small amounts, which we have caused to be rectified, have gone on undiscovered for months, and the money paid, which would be impossible were the minute and allowance books kept for comparison. It is dangerous, too, for if this is the case with errors, surely a deliberate fraud would remain undetected. With outside collusion, a man less honest than the present Clerk, could with entire ease defraud the treasury, and that, too, in a manner which in a few swift months would pass the power of detection. To illustrate our meaning, let us follow the ordinary course of a bill against the county, similar to the following: ORANGE COUNTY TO JOHN SMITH DR. TO REPAIRS..... $1.00 This bill is passed on and approved by the Supervisors, together with a hundred other bills, but nothing appears in the minute book to give the amount of the bill or the total of all the bills approved. This bill is then with their number and reference to the order on the minute book, with the date, amount, on what account, and the name of payee." This is impossible of fulfillment by the Auditor with the minute book kept as at present. From the minute book, the Treasurer has apparently rendered his reports to the Supervisors as called for in section 4155 of the code, which reads, "Each county Treasurer must make a detailed report of every regular meeting of the Board of Supervisors of his county of all monkeys received by him and the disbursement thereof, and of all debts due to and from the county, and of all other proceedings in his office, so that the receipts into the treasury and the amount of disbursements, together with the debts due to, and from the county, may clearly and distinctly appear." But the Clerk has not，in the Minute Book，recordedthe same as calledforinparagraph5，section4030,viz:"RecordthereportsoftheCountyTreasurerofthereceiptsanddisbursementsofthecounty." We further recommend that this book should be indexed，and kept indexed,bothwitharunningindexonthemarginofeachpage,andageneralindex,sоthatallresolutionsrelatingtoaparticularsubjectcanbereadilyreferredto.Initspresentconditiontheminetbookismuchlikealargelibrarywithoutacatalogue.TheALLOWANCEBOOKOFTHESUPERVISORS. This book，whichismerelya listofdemandsorbillsoorderedpaid，isnotinanymonthfooteduptotshowthetotalamount.MaintenuemeaningunjusttotheAuditor,sincehecannotverifyhisownwork.Amaterefact,aconsiderablenumberofclericalerrorsoftheAuditorforsmallamounts，whichwehavecausedtoberectified,havegoneonundiscoveredformonths,andthemoneypaid，whichwouldbeimpossibleweretheminetimeandallowancebookskeptforcomparison. Itisdangerous,too,firifthisisthecasewitherrors,surelyadeliberatefaultwouldremainundetected. Withoutsidecollusion,amanlesshonestthanthepresentClerk,couldwithentireeasedefraudthetreasury,andthat,theoos.inamannerwhichinafewswiftmonthswouldpassthepowerofdetection.Toillustrateourmeaningletusfollowtheordinarycourseofabillagainstthecounty,similartothefollowing: ORANGECOUNTY TO JOHN SMITH DR. TO REPAIRS..... $1.00 This bill is passed on and approved bytheSupervisors,togetherwithahundredotherbills,butnothingappearsintheminetbooktogivetheamountofthebillorthetotalofallthebillapproved.Thisbillisthenwith theirnumberandreferencetotherorderontheminetbookwiththedateamount.onwhataccount,andthenameofpayee."ThisisimpossibleoffulfillmentbytheAuditorwiththeminetbookkeepsitandatpresent.Fromtheminetbook,theTreasurerhasapparentlyrenderedhisreportstotheSupervisorsascalledforinsection4155ofthecodewhichreads,"EachcountyTreasurermustmakeadetailedreportofeveryregularmeetingoftheBoardofSupervisorsofhiscountyofallmonkeysreceivedbyhimandthedisbursementthereof,andofalldebtsduetocandfromthecounty,andofallotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.theamountofdisbursement,togetherwith.thedebtsdue.to,and.from.the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.Theamountofdisbursement,togetherwith.thedebtsdue.to,and.from_the.county,and.of.allotherproceedingsinhisoffice,所以该收据into.the.treasury和.Theamountofdisbursement,togetherwith_the debts due to,and from_the county,and.of all other projections in his office so that he receives all such documents as being required by law because they are necessary for compliance with current laws. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage but there seems no remedy but that power of public opinion. We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers and public press can keep a fatherly eye on these gentlemen. In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepafatherlyeyeonthesegentlemens In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommend that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfpublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relating to roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedy但that powerOfublicopinion We recommended that separate account for Justices' and Constables' charges instead of now placing them in current expense accounts so that taxpayers和公众press cankeepa Fatherly Eye On These Gentlemen In examining these bills relatingTo roads we find in many instances entire failure to state on what road labor has been performed or materials used.Wind does not cause any damage但there seems no remedybutthatpowerOfublicopinion We recommended That Separate Account For Justice's And Constances' Charges Instead Of Now Placement In Current Expense Accounts For The Fourth And Second Districts,Two One For Approving Or Materials Used.Wind Does Not Cause Any Damage But Gazette. 5, 1899. NUMBER 11 to the Clerk to enter on the book, which is done, and at the month's entry the chair of his name, but no checking is again no total stated. Let us assume that the Clerk places a figure five before the bill and on the allowance, making the bill read $51.00 $1.00. The bills and allowances then go to the Auditor to warrants and enter upon the register. Everything on its years correct and properly will pass through the office (since there have been stated to verify) and straight to County Treasurer where such draws the money. A fraud committed, and the chances are to one that the bill will be looked at again, and if it were looks straight, and there is detection save the memory servisors. They have passed off bills, and say in six cannot remember the amount without referring to the record, years all straight. All power of the fraud has vanished. Item is unbusiness-like and we deem it our duty toayers of the county to inform it with the methods now in the Supervisors' office, the standing wide open to a sucoud on the treasury, and to an immediate and sweeping grant BOOK OF THE SUPERVISORS. Book kept by the Auditor is correction of a number of errors, except that it conference to the order on the book as required by law. These did not have arisen had the allowance books afforded a ready comparison. We hope we neatness in its keeping. BOOK OF THE SUPERVISORS. Book is improperly kept; not all readings relative to roads are therein, and no reports and the entries are so imperfect. hiring men at one price, and has certified and collected from the county a higher price, putting the difference in his own pocket, according to statements made under oath before us. The District Attorney informs us that under the present law a road foreman is not one of the persons designated as a county official, and that therefore there is no means of recovering the money to the county, and no remedy save the summary dismissal of the offender by the Supervisor, who is the district road commissioner. We consider that Mr. McCampbell, the road commissioner of the Fifth district, would be subject to censure for tolerating such practices, except that his short term of office has probably not enabled him to thoroughly familiarize himself with the personalities of his subordinates. If the public purse can be legally plundered in this manner we can only depend upon the vigilance of the Supervisors and their power of summary dismissal. We feel that taxpayers should understand the situation as applying to all road districts, that they may be prepared by petition or otherwise to compel the road commissioners to sternly oppose a moral wrong by summary dismissal of any and all offenders. In this same district a workman has sworn under oath that in a certain month he performed ten days' labor on the road, while the sworn demand upon the county for this man's labor is for nineteen and one-half days. For this last offense we have instructed the District Attorney to indict the offender for felony. We also suggest that the Supervisors furnish blanks for the county physician, and that he be required to make quarterly reports of all patients treated or being treated, and the medicine furnished, as recommended by the last Grand Jury, which recommendation has been ignored. Third. We have examined the books and records in the Tax Collector's office and the books and maps in the Assessor's office. In the Tax Collector's office we found all books 1898, to which date we find them seemingly correct. On December 22d, however, we find that the cash book has not been posted to the ledger since October 1st, 1898, and no balance has been struck in the cash book since October 30th, 1898. Moreover, the cash book contains not one single entry since November 30th, 1898. We feel that no remarks of ours as to the conduct of this office can add any force to this bare recital of facts. We could not obtain a trial balance at the date of our examination as per the report of the expert, Mr. James Harrison, which we hereby append and make a part of this report: Santa Ana, Cal., December 24th, 1898. To the foreman and members of the Grand Jury: Gentlemen:—As requested by the committee appointed to examine the County Treasurer's books, I have to report that I am unable to take off a trial balance from the Treasurer's ledger for the reason that the same has not been fully written up to Nov. 1st of this year. Respectfully yours. JAMES HARRISON. The County Treasurer's books not showing the amount of county funds which should be on hand, we have not attempted to count the money, feeling that is not our province to turn to the private books of banking corporations to ascertain the condition of the county treasury. We find, too, that the Treasurer has not made his settlements with the County Auditor on the first Monday of each month as required by section 4154 of the code; by the county government act of 1893, section 80, and by the county government act of 1897, section 77; and we hereby instruct the Board of Supervisors to institute suit against the Treasurer for the sum of six thousand dollars, being the penalty for dereliction of duty for the past twelve months provided for in section number 4156 of the code; section 82, of the county government act of 1893, and section 79 of the county government act of 1897. From statements made to us, and from our own observations, we are unable to determine whether the First National Bank of Santa Ana or R. T. Harris is Treasurer of this country; we are rather Book kept by the Auditor is, incorrect of a number of errors, except that it conference to the order on the book as required by law. These did not have arisen had the allowance books afforded a ready comparison. We hope we neatness in its keeping. Book of the Supervisors. Book is improperly kept; not all readings relative to roads are therein, and no reports and the entries are so impermanent to a farce. Result of the condition of this minute book, is shown, acknowledged by the Supt. that they do not know what roads and what are not, and taken the trouble to find out. Instances at least the county been illegally expended on properly a county charge. Give it the duty of the District to recover by civil process illegally expended. Command that the road book fully written up and indexed body reference; that when done should be prepared, showing all roads and bridges, and that he constantly kept up to date. Her recommend that all county named, and all county bridges be numbered, in order to means for ready reference. Purchase book is kept, as re-written law. See Section 4031, paragraph which reads as follows: "A book, containing all franquished by them, for what purportation of time and to whom and the amount of bonds and tax required." System in practice here is that needing county aid are granted supervisors a monthly allowance given an order for the month on some merchant. The wise and humane, in that it county less than a poor farm or institution, and enables the to receive often the care or relatives or friends. There names of over one hundred in the list and in examining the monthly on this account, moved by the Supervisors, we after bill with no weights speculies delivered and absorced that the indigent pervived the goods. Striking example of the lax of the Supervisors to allow expenses, instead of to the hospital as customary. Since all spents are intended only to show in what direction the public spent, we recommend a strict rule of charging expenditure to its proper account. Whatever amount the taxpayersending in charity, they have to know clearly. The same applies to roads and bridges some expenditures—often for counts—are charged to the curse account. If any citizen Book of the Supervisors. Book is improperly kept; not all readings relative to roads are therein, and no reports and the entries are so impermanent to a farce. Result of the condition of this minute book, is shown, acknowledged by the Supt. that they do not know what roads and what are not, and taken the trouble to find out. Instances at least the county been illegally expended on properly a county charge. Give it the duty of the District to recover by civil process illegally expended. Command that the road book fully written up and indexed body reference; that when done should be prepared, showing all roads and bridges, and that he constantly kept up to date. Her recommend that all county named, and all county bridges be numbered, in order to means for ready reference. Purchase book is kept, as re-written law. See Section 4031, paragraph which reads as follows: "A book, containing all franquished by them, for what purportation of time and to whom and the amount of bonds and tax required." System in practice here is that needing county aid are granted supervisors a monthly allowance given an order for the month on some merchant. The wise and humane, in that it county less than a poor farm or institution, and enables the to receive often the care or relatives or friends. There names of over one hundred in the list and in examining the monthly on this account, moved by the Supervisors, we after bill with no weights speculies delivered and absorced that the indigent pervived the goods. Striking example of the lax of the Supervisors to allow expenses, instead of to the hospital as customary. Since all spents are intended only to show in what direction the public spent, we recommend a strict rule of charging expenditure to its proper account. Whatever amount the taxpayersending in charity, they have to know clearly. The same applies to roads and bridges some expenditures—often for counts—are charged to the curse account. If any citizen The Auditor has not complied with section 4220 of the Code, which requires him between the first and tenth each month to examine the Treasurer's books and see that they are correctly mounted on the county for this man's labor for nineteen and one-half days. For this last offense we have instructed the District Attorney to indict the offender for felony. We also suggest that the Supervisors furnish blanks for the county physician, and that he be required to make quarterly reports of all patients treated or being treated, and the medicine furnished, as recommended by the last Grand Jury, which recommendation has been ignored. Third. We have examined the books and records in the Tax Collector's office and the books and maps in the Asessor's office. In the Tax Collector's office we found all books kept in a neat and business-like manner, and in the Asessor's office we command the office work of the Asessor and the system which he has adopted in the use of the property maps. But we have found fault with the manner in which the deputy assessors have been collecting the personal and poll tax accounting for the same; and having called the attention of the Assemblyman-elect for this district to this fact, we have been promised that an effort will be made at the next session of the legislature to have the law relating to the duties of the Asessor amended; and that the assessment blanks for personal property furnished the field deputies be numbered and bound in book form, each numbered blank to have a corresponding stub, which enables an exact accounting. As the system of assessment is at present conducted, the field deputies have power to assess one man and ignore another, without check on their actions. In other words, to punish or favor; and this too, not at their own expense, but at the expense of the county, since they are not required to turn into the Asessor's office the uncollected personal property assessments. In fact, the Assessor has stated to us that he instructed his deputies not to return the uncollected personal tax assessments; and he also stated that for these if returned, he would be personally responsible. In the district of R.E.Larter we find numerous cases in which personal property has absolutely escaped assessment. In many of these cases the owner was both able and ready to pay his tax. This action—or rather neglect of action of the deputy assessor—shows clearly a gross neglect of duty or incompetency, or a desire to favor personal or political friends, and gives an added force to our recommendation for a thorough reform of the system now in vogue. Fourth.-The books of the Auditor are now correct, after the correction of some clerical errors which could have been detected and rectified immediately had the Supervisors' allowance book reached him in proper shape. The papers other than books are neatly filed and ready for immediate reference. We note, however, that the journal contains no posting reference to the ledger or the ledgers to the journal; also that various journal entries during the month for one account are not posted to the ledger as they are entered upon the journal, but at the end of the month are consolidated in one ledger entry, necessitating much labor to verify the ledger. The same methods are in vogue in The Treasurer's office. Both here and in The Treasurer's office lack of posting references in the books and failure to post the journal as entered, are not proper methods of bookkeeping and should be reformed. Recognizing value of the system of photographing of all prisoners as inaugurated by our present Sheriff, J.C.Nichols, we recommend that the system be kept up, so that prisoners be more easily identified and the county saved a great expense, and we suggest that The Supervisors appropriate money for purpose of keeping an indexed album, to be known as the Kogues' gallery, as upon investigation we are convinced that the expense will not exceed $250 per annum. We find after a careful examination that the office of the Superintendent of Schools is economically conducted andthe books neatly kept. Sixth.-We have examinedthe recordsas keptbytheCoronerandPublicAdministrator,andarepleasedwithhismethodsofconductinghisoffice. InThe Surveyor'sofficewefounda great dealofdisorder.Atothearrangementofhisofficewouldsuggestthatthejanitoriftherebeone,bebesrequestedtoconsciouslycleanupthedirtthathasaccumulatedanddust Reserve, too, in several cases expended for indigents by the Supervisors charged to expenses, instead of to the host as customary. Since all expenditures are intended only to show in what direction the public servant, we recommend a strict rule to the rule of charging expenditure to its proper account. Whatever amount the taxpayers spending in charity, they have to know clearly. The same applies to roads and bridges some expenditures—often for accounts—are charged to the curse account. If any citizen know readily what is being paid for roads and bridges, the accounts as now kept will not be known clearly. The same applies to roads and bridges some expenditures—often for accounts—are charged to the curse account. If any citizen know readily what is being paid for roads and bridges, the accounts as now kept will not be known clearly. We find, too, bill after bill number, for cement, for straw, for tools, allowable without stating by whom it was received, or where we used for repairs, with nothing for what, or where; for rent, stating of what; for fumigating it, with no statements where; and we express our inability to much methods. However, desire to commend supervisors of the fourth and districts, the one for approving of his wife, and the other his son. The extreme frankness proceeding is refreshing, and as the thought of evil. Moving over the account of land Constables, we observe here, as in other counties, unnecessary expense, or as the "making business." In one petty trial, the bill was put in for summoning thirty-three. This sort of thing may be it is none the less an outrage, he seems no remedy but the public opinion. Recommend the creation of a account for Justices' and Con-charges instead of now placing the current expense account, the taxpayers and the public keep a fatherly eye on these men. Remining the bills relating to find in many instances entire estate on what road labor has formed or materials used. We in some districts a pernicious road foreman certifying their receipts for the same of course appear later, but in times we fail to find them, and in men have signed the receipts they received the money, which simply an open door to fraud. In case, in the San Juan road a road foreman, Mr. H. G. Smith, has made a practice of reference to the ledger or the ledgers to the journal; also that the various journal entries during the month for one account are not posted to the ledger as they are entered upon the journal, but at the end of the month are consolidated in one ledger entry, necessitating much labor to verify the ledger. The same methods are in vogue in the Treasurer's office. Both here and in the Treasurer's office the lack of posting references in the books and the failure to post the journal as entered, are not proper methods of bookkeeping and should be reformed. The Auditor has not complied with section 4220 of the Code, which requires him between the first and tenth of each month to examine the Treasurer's books and see that they are correctly kept, or if he has he has failed to report the condition of affairs in the Treasurer's office. It is the duty of the chairman of the Board of Supervisors, the Auditor and District Attorney to count once in each month the money in the county treasury, and make and verify duplicate statements showing, first, the amount of money that ought to be in the treasury and, second, the amount and kind of money actually therein. One of these statements must be posted in the office of the County Auditor. We have examined these statements for the past year, and rarely do we find more than two of the required names upon them. We find, too, that throughout the year, according to these statements, the county has no money whatsoever, other than so called special deposits in the First National Bank of Santa Ana, the Exchange Bank and the Bank of Tustin. We find, too, that these officials have not counted the money, or required the Treasurer to produce it; they have simply gazed upon a special deposit tag and solemnly certified to the amount written thereon as being in the county treasury. We cannot but regard this sort of "counting" as an utter humbug. A special deposit, if really what it purports to be, forms no part of the bank's funds or of its reserves, and is not entered upon its general books; it is sealed up, marked with the owner's name, placed in the vault and held separate and distinct from the bank's own funds and from all other special deposits; it is simply stored. If wanted for counting or any other purpose it should be ready instantly in the same shape in which it was deposited. We commend this information to the attention of the Auditor, the District Attorney, the chairman of the Board of Supervisors and to the Treasurer, if this county has one. THE TREASURER'S OFFICE. We have examined and verified the Treasurer's books so far as possible, that is to say, up to September 30th, album, to be known as the Rogues gallery, as upon investigation we are convinced that the expense will not exceed $250 per annum. We find after a careful examination that the office of the Superintendent of Schools is economically conducted and the books neatly kept. Sixth.—We have examined the records as kept by the Coroner and Public Administrator, and are pleased with his methods of conducting his office. In the Surveyor's office we found a great deal of disorder. As to the arrangement of his office we would suggest that the janitor, if there be one, be requested to occasionally clean up the dirt that has accumulated and dust off the map board. Seventh.—We have made a careful examination of the books, records and accounts in the various county offices of the Justices of the Peace within the county, and have found all accounts correct with the exception of a few errors which have been corrected. Eighth.—We have examined the records as found in the cities of Santa Ana, Orange and Anaheim as kept by the Clerks of said cities and have found all correct with the exception of the books of the City Marshal of Anaheim, when making out his report of moneys received, enter the number of the receipt opposite the name to whom it has been issued, thereby facilitating the work of checking up the report. In checking over the books of the City Treasurer of Anaheim we observe frequent omissions of dates. We would suggest that more care be taken with reference to dates in the future. Ninth.—We have examined carefully the county property, including roads parks, bridges, ditches, etc. We must acknowledge that on account of the dry year it has been especially hard to keep the roads in repair. We are nevertheless of the opinion that with the amount of money expended on the roads they should be in much better condition. We would recommend