JOINT DOC. } LEGISLATURE. 1844. ANNUAL REPORT of the Auditor General. AUDITOR GENERAL'S OFFICE, The undersigned has the honor to submit to the Legislature as required by law, the following Report: In reviewing the transactions of this department and submitting the results of the fiscal year which has just closed, it may not be amiss to state that the amount of business done in the office has greatly exceeded that of any former year. The return of delinquent taxes from the counties for the years 1841 and 1842, and the sale of lands for 1839 and 1840, have involved an amount of labor in carrying out the details, which cannot be correctly estimated by one not conversant therewith. The drawing of warrants in small sums, in order to meet the wants of contractors on our public works, also adds to the duties of the office, nearly or quite equal to the services of one clerk. A large extra force has been requisite to accomplish the business, consequent upon the sales of lands delinquent for taxes, the expense of which has been charged upon the lands advertised. In no public office in the Union with which I am acquainted, is so much labor and unceasing application requisite, and actually obtained, for so small an aggregate compensation. The growing importance and amount of business to be done, involving titles to the real estate of the country, render it of the first moment to secure in this department experienced clerks of known and tried qualifications, accustomed to faithful and patient application. A deputy and two principal clerks should be secured, who should be paid a salary at least equal to that which they could obtain in other avocations, and with which they might feel satisfied to continue for a series of years. They are paid by the office charges collected, and believing that time, economy and sound policy indicates its necessity. I earnestly recommend an increase of their salaries to an amount that shall be adequate to secure the requisite service, and furnish a just remuneration therefor. Such additional force as may be required, can readily be procured at salaries not exceeding five hundred dollars, and it is the rule of the office to pay in proportion to the services rendered, which is at sometimes at less rates. The sales of lands for taxes have brought to light, many errors in assessments and returns, which it has been necessary to correct by charging the respective counties. The law of last winter authorzed the county treasurers to receive taxes after their return here, which renders monthly debits to the counties necessary—all these entries constitute a credit to the general fund, the county accounts being balanced into this fund. But the items thus charged are furnished by the delinquent tax fund, and the consequence is an erroneous showing of the finances of the state. The difficulty of making current corrections and keeping up the distinction between the general fund, and delinquent tax fund, has led to the abandonment of the latter fund upon the books, and the transfer of the same to the general fund. As all the claims upon the delinquent tax fund will doubtless be met during the current fiscal year, no embarrassment will be experienced by the transfer, all the auxiliary accounts heretofore kept being continued. This is done not only to simplify the books and lessen the expense of the office, but to present a more comprehensive statement of the finances of the state, in a manner easily understood. For this reason the liabilities heretofore reported as belonging to the delinquent tax fund are placed to the general fund in the estimates for 1844. The general fund was overdrawn at the date of |