LETTLE ROCK, lARK. SEPTEMBER 30. Isse.
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are received or the lands redeemed This book woul, then be a check on that in the Auditors office Hay ing that check should the Auditor at any tme by mis take, or through carelessness, omit to note, on hi book, any tract when redeemed, the book kept by h Treasurer would correct that esser

 Each assessor of taxes should be required by law to certify and sgn the assessment lists reurnedt thu Clerks office. form should be prescribed by lav

 Tor tax iiss-a form for the receipt given by the Sher

 ifs on the tax sts-and, aso form fer the certiiica, of the Clerks, the tax lists.

 AS We have now principally te depend on OUT owr resources for the collection of debts due the State, IS highly important that method more speedy thar the present. should be prescribed by law. In vain has the Auditor attempted to have all debts due the Trea. sury of Arkansas collected and paid into the Treasury before making this report. Notwithstanding numerous accounts have been forwarded to the Prosecuting At torneys, for collection, many Sherifs have failed to settle Hut, ultimately, when those accounts are set tled the Treasury (ior good reason) will not lose by this delay and neglect the part of the Sheris When SherIhs fail to pay into the Treasury the amounts charged on the Auditors books against them on the shrst Monday in December, in each yearo the present Auditor charges each Sheriff with 20 per cent on the full amount against him, unpaid the proper time As the law requiring this to be done, had not, by his predecessors been enforced, so many of the Sheris have subjected themselves to ths charge that 1t IS likely to prove of to the State Already the sum of $198 IT has been paid into the Treasury by Sheriffs, for delinquency.

 Frequently the tax lists are not received by the Au- ditor, from the Clerks, until after the first Monday in December; preylous to which, or on that day, all Sherltfs should settle with the Auditor. In some such cases, Sherifs have (afer the first Monday in Decem- bef applied for settlement and paid into the Treasury sum, m some cases, equal to part, and in others 10 the whole amount against them on the tax sts bea fore the tax lists had been received, or any charge tb,,o b.,. obtained credit on the Auditors books. previously 10 the charge against them, they contend that according to the words ol the law they exempted thereby from paying the 20per cent.

 In such cases. the Auditor has not ordered suit for the 20 per cent, thinking it doubtful himself whether 1t could be recovered: neither has he given ouief,s Tn iu to any Sheriff, whose account thus situated: but has left such accounts open for farther action, should the Legislature. the Committee appointed to examine his books, under the belief that the 20 per cent in such casess be recovered, direct the Au- ditot to order suit therefor Should the Legislature. however, not do those accounts will be considered seed; and will serve precedents for the settlement of accounts hereafter, similarly situated Strange as it may appear, the present Auditor has ascerained hats for the years 1923, 24 '25 26 and 27 the ac- counts due the Treasury of Arkansas from the sheriff kof Miller county, unsettled and he has for those years, made accounts, and ordered suit $334 934 And after several applications 10 the Clerk of Miller county, for accounts against Shers for the years 1929

 80, 3, '32, '33, and '34, for which years also the Sherfs o Miller county appear not to have paid any thing into the Treasury), by the prompt assistance o MT. A. c. Stephenson. the prosecuting Attorney foi the first Judicial Circuit, the Auditor has also obtained accounts for the years S32 and 33, and has ordered suit for the collection thereof and also for one of s35; making the amount of all of the accounts against Sber-

 ifs of Miller county, for the collection of which he has ordered suit, $446 6l. The sum of $2S45 63 is how due from Sherifs for the revehue of years previous to 1886. The Sheriffs owing this amount have subject ed themselves 10 be charged with 20 per cent. which, on the amount due, is $569 12a which, added to the debt, makes the sum of $3414 75t due from Sherifs for revenue previous to 1886. To the per cent now due from these Shers add that already paid by otler Sherhs, which Is Sl9S IT, and it will make the sum of $767 293.

 The total amount paid into the Treasury, by the diff ferent Sheris, since the 30th September 1885, IS &C., 603 05, of which the of 3I5 26 is interest: which subtracted, leaves $6,2S7 scrip redeemed. The to- tai amount paid into the Treasury, for the redemption of lands since the 30h September, 1885, is 854 2l of which the Treasurer by his commission often per cent. is entitled to $4s5 AZ, which, subracted, will leave $4,368 79; of which, the sum of Sl1O 39 is n- terest, which subtracted leaves S4256 40 scrip re- deemed by redemption of lands; 10 which add the a. mount redeemed from Sherifs as stated above. and those sums will show the nett revenue to be Slo.546 IS.

 Tart ot tue money appropriated by the General Gov eminent 10 pay Door keeper and Clerks of the Leg islature in 1885, paid into ihe Treasury of Arka- sas and according to statement furnished this office, by the Treasurer, he has, with part of that sum- pur- chased $352 TT scrip exclusive of interests and bal ance of $Sl TO cash, remains in the Treasury The scrip and cash added, make S433 56 this added 10 the amount of revenue, stated above will make tha .o- tai amount paid into the Treasury exclusive of inter- est Sl0,979 "A.

 The amount of the debt of Arkansas on inc 2ntb September 1885, was S6,966 l63 10 which add the amount of warrants issued from the lst of October,

 1885, to the l2th of September 1886, inclusive, which is $ and thosa ,uIl raal1o