| Show OF AND july juely ON THE akef di i Y 1 ACCOUNTS T to the grand jury of the third judicial cia I 1 district of utah april term 1876 gentlemen we your committee appointed for the purpose of examining the books andr records of salt lake city corporation have performed the duty assigned io 1 ils its and present herewith our repot 1 th ereon reon at the time of our appointment it was the generally expressed opinion of the grand graild jury that a thorough inspection of said books was wag at present impracticable owing to the fact tb that a t it had upon several occasions been aftem attempted without su success acm owing to various obstacles which would in mii ah probability be presented althis time tima time among those obstacles cles cies may be mend mene mentioned boned the fact th that such tuh committees are not faup gup plied with funds to employ assistance that they are not nov edip empowered der d to send for persons books and papers outside of those belonging to the corpor atlon to enable them to inake a thorough investigation and arrive at correct conclusions that the city officials themselves the have invariably opposed such an examination and aud employed thi their air every effort to pre r vent instead of to aid such ani hinves luves ti gAtion add to those the fact that the th taxpayers tax and public at large who should be the most concerned in ascertaining how bow theli thell municipal affairs are condu conducted cled with t very iery very few exceptions evince the utmost indifference and lack ot interest in the work and hind Z otil haire haive some ot of the principal obstacles that a committee on city elfy books has to co contend n wit with 11 upon receiving our appointment howe howd however vei uti vii we realized the necessity of taking such action as lay in in our power m a the affairs of the city had bad been conducted As s a close corporation pee jtb its argan by 4 m p n w bb ra noted no fol pol combining church and state 46 to ai a great an extent as possible sible sibie with this thia view of the eliw ca e we wet 0 repaired red to the city hall ball and reset eda edn A of or our tal X may byor or little record elcaine er calne Caine treasurer anaa anu anu ana A and collector winder who received ua s and expressed their willingness to an r irid sil alf books appertain ine inn to the tho city rovern melt in in their pos estfon we therefore entered upon the work before us and hud have made AS thurlough tho thu rouga rough hh fan exi aa as liy lay in our p from helal of 1 1 Ja jabury nury 1865 aup to the W present time taking ti kini kint a farmbry cur car mory mbry five atlie pio pro cek duls duis for before that unie cime and hate have devoted dev ofed d nelly nearly four weeks time tot toi iv it g will be found a synopsis of the shown by the books I 1 aud and id p particular pari parl H tolar culAr culan mention mentton made as asseem dlen al en to ua us in ill any wy way irregular I 1 u it has baa ban intimated that we have been shown a fictitious set act istad of the gen genuine aine ci city olty ty books to you who believe such to have haia been the the ilise case we would say that we bave have 1 the ithe most convincing evidence that no such imposition was practiced and wo we are positive that we ilaw saw and examined the genuine books of the thil corporation te the officers named were ever ready to furnish ua us buch euch books as we required OFFICE OF ASSESSOR AND mr J R winder has haa filled this office since january 1870 and we are constrained to the belief that eie eee lie tie has conducted the business orthis of this department as equitably as was practicable under the existing administration of municipal af affairs fairi prior to mr winders appointment the city taxes were assessed and collected by the county assessor he receiving the appointment from the city elty council hence there areno wreno are noo too separate or t city assessment and collection rolls up to that date that portion of the county rolls chaining containing property within tile the city limits being taken as the city rolls Such buch rolls aarein theoffice the office of the county assessor and collector and havo have not been beten inspected by us ug aa as they were under examination by your committee on territorial and county books all jall probability will report fully there thereon orf the only books used by mr arr i winder are the assessment and collection rolls these are ruled rum and wald oo 00 urd tn in a convenient lint form to show tile name of the deragon I 1 I 1 assessed ya luton of property amount of taxes amount and date of payment amount delinquent with ali til space apace to note cote hrs remissions etc all of which we have critically examined from the date of mr air lV adera inders inderb ap to the present time the assessment rolls are alphabetically arranged each bishops bisno pa ward being separate the property of okue okle tle large urge taxpayers only is itemized and this has not been done until within the past few years yearb no church property property perty is us assessed essm although it is a well weil iro Fro I 1 known fact that the mormon church alone owns and controls property in this city estimated te to be worth more than ban t one million dollars much ot of which is held by the trustee in trust and not used for purposes of worship among the latter class may be mentioned ea the property occupied by the deseret news a daily and weekly newspaper conducted as a business enterprise and undoubtedly a profitable one the only taxes pall pud by the he trustee in trust is goo dog tax during the present year the heaviest city taxpayers for the year 1875 are as follows and are assessed on the following valuation of property Z C M X I 1 walker brothers sen ben goo N groesbeck 1261 25 william jenningss Jenni Jennin ngsi sst lot kimbal alawrence lawrence W H hooper walker ho use 0 Join ings sons sadler Kl Fl dredge H S ldredge eldredge Ji Z young little salt lake lako house block 88 in plat A belonging to brigham young sen aen is assessed at this is the block upon which some ol 01 the principal dwellings and other valuable improvements of mr young are situated and in our estimation is of much greater value while we have not made a close appraisement ot of the entire city ty property owned by mr young it is is our belief bellef t anat na t he ia la aes assessed essed for much less than he should be with the exception of the cases above cited viz the mormon church and brigham young we are of the thie opinion that mr winder has hag shown no partiality or discrimination between parties in fixing the valuation of property incorporated companies aldstock and stock con concerns birns bervi are assessed for ta tube amount ot of property they own in m th the city and stock shares hy in the hands ot of individuals are not assess assessed td in many instances taxes have been remitted by re regular ular action of the city council and in all such cases good cause seems to have been shown and j no discrimination dis crimi nation made between parties the taxes are not collected el cli onely as ia is shown by the fact that the amount delinquent and nt anding charged agal agai against the assessor and col lector on the day ot of march 1876 was the principal i pal pai property holders being apparently the most prompt in the payment of taxes rolice POLICE COURT in this thia department wp found the criminal docket only which bich we ex the docket of ore ex alderman aiderman clinton who officiated during a period ot hb ut bight eight years und and retired in in 1874 is is a curlo curio curiosity ity in its line but the receipts entered therein cc correspond wres pond with his to the tu city council alderman Clin cliftons clintona tons successor keeps his hii docket in fn goud good shape and his reports aiso also correspond with his receipts as shown by A the docket recorder 13 OFFICE this office was wag f pied pled for foi il about 0 n t twenty years yeara by y mr robert hobert t camp bell who retired rin the month of P february fehr dary last mr hir john T caine calne having baving been elected as hi his bis s successor here we found hound a 4 complete set of books showing the rei red receipts and disbursements of the city funds and the tho various business transactions ol 01 the municipal corporation together with wilh the records of the city council conn cil all of w which 1 we thoroughly examined from the forstot finst first 0 hariu january iry 1866 1666 up to the present time comparing closely with the vie stubs of city warrants licen licences licenses ces etc the books have evidently been kept by competent accountants and show correctly the actions of the city government although many entries of a general nature are made without particularising particular ising king or giving items at present no warrants are drawn by tee recorder upon the treasurer except upon appropriations made by the city council but during the administration of ex mayor wells and CAmpbell campbeli which ended 1876 appearances indicate indicate that the mayor had almost unlimited warrants being bein 9 drawn and business conducted coi coh ducted generally accord accordine inc inz to his bla dictation i we havo have not considered it necessary to prepare a corn coin complete diete blete balance sheet but give below an approximate immo statement of receipts and disburse ments menta as shown by saia said books from january 1866 to march 1876 inclusive NET N CASH casu icente lc enre ente 98 96 am 21 hiis ills 1115 payable fines ices I 1 i 10 a 6 reet liquor 75 94 74 22 Z nathine 4 83 8 U S liquors 79 bar account w 8 cemetery 12 wahington W wh ington square corral 75 doz DOB tax 30 30 io oft special tax 2647 25 nun oun sundries drIes 7 2399 w 7 in cash prisoners labor and matErial lr heads and anil ts t sa new c tv ty prison 61 city att attorney fats fa g 76 polica account 30 ripen e account 07 fire firo department J 92 water work works 22 new macket house and lot 17 7 city nay aay lum 1 33 bath house 60 bath hoase house fence 2 ai bath house restaurant 1 si eth ath lath house pasture 81 0 73 and fosz losz toss loss 33 41 43 wd tid old city url briton s on 1039 SO assessor an and d col coi collector lectora fl salary 8 88 water masters Ma stert account 98 71 salary 3 to 10 marshals halary 7 32 92 extra service account zo 50 publio fablio works account may or salary batary 00 city agents salary balany 13 00 recorders hecor aers dens salary 10 1 salary OU city 11 nail all ail idt fe falce folce L co 82 billiard saloon net pet loss 99 skating load lond 1225 87 ice ce house hoose 1125 41 hay isy lay and wood market 33 union square and fence account 10 street ell eil ill 93 9 hearse account cco eco badali j y party 14 i 1 to 0 merchandise 44 election KIec brec tion tuon account ac coant count 17 ca blia military tary reserve 1 SO 1 olty city bin ac ae coant count 1 doy 0 james A 4 1050 10 60 square 60 0 91 markee markel masters aia Ala salary 31 1204 1264 00 ast temple et sidewalk 2300 2300 00 jordan yordan river rier bridge 59 liquor store elx K W 0 A ao dobe be yard yr rd 14 W zeve ati s est eat street canal 1358 03 treet ao so onn oun buntz tZ 11 street tate state of ok ansas ns as aw W metry cemetery Ue walt wall and febbe fen Be aule 17 street lamps sa steam fire engine a gas abd aad water fixtures S tenth tooth ward vard 1169 43 engine house 47 new now city 4 07 nort nonh ai 3 7 empl ample street ia 18 the thel foregoing 0 cash cah receipts ghow show the nei nel net profits derived from each pach of the sou sources aces named excepting the item of bills payable we trust that the following explanations of the leveral acco accounts unta W will ili i cause cause them to be properly understood by the entire grand jury license account is both debited and and credited ordinarily it is a source of revenue only but during several years we found this pecullar peculiar transaction during the years 1866 ism 7 89 8 8 9 and 1870 young and tind little were proprietors of of the salt lake bo housein housein usein which was kept a bar we find that mr little paid the regular license of M per q quarter later but that between november 1866 and october 1870 there was returned by warrants drawn aran upon the city treasury in favoron favo favor of brigham young the sum of that being one halfon half of the by young and little and the same game charged to cense a account th in ex amiling the proceedings dings of the city council we were unable to find any action of that body authorizing the payment of this money to mr young none of the other liquor dealers in the city received favors of this thia kind the license received from liquor alq nor dor dealers from september 1871 to de cember cember 1875 was bills payable account shows the amount of cash borrowed for which city notes ar are estill till outstanding rent kent account shows the profits derived from renting city property principally stalls in the market house which of bf late years is but a small item liquor account shows the resulting from the sales salea of manufactured by the city Distill distillery ehy ety account pretends tosho to shoff 1 be the pris of the city distillery which is is lle hereinafter er more moro fully explained united states liquors account em bodies bodied bodi esthe the ohe upon liquors livo ri bought und and bold boid sold of aured b bere here 01 0 ilan bar account shows the arb b C C ming from a liquor bar conducted by the city lur bathing account shows the profits of the tho warm val springs bates bath the danie tanie being now leased to dr mehm mu at of per month is i cemetery Cem elery profits resulting from the tho city cemetery J washington square quare corral corrai rev nev enus frola fro a renting thic thil ig lith ward pard war square special tax was a tax levied van upon the ibo residents re identa ot of east temple for r the purpose of improving the side bide walks thereon sundnes sundries includes several vinall small items of revenue 11 IM 11 1 I I 1 I 1 M k iv of the disburse disbursement ni fl e explain themselves ves such wo we P pass sj aver over comment road and street acco account urit shows amount amount of oft expenditures i for fbi street improvements during ten years new city prison m account gount count shans eline sli eli ne thao thae cost of budding the same I 1 i city attorneys fees account under this thia head bead ne find the follo following ting items I 1 t t seu sev r 9 cli C 11 II 3 tto ebli 0 0 SO 0 may maybil it 1872 fitch filth billyer Uil lyer 50 it cc vc 31 U H jan jha juu jaa sti dent P go alrick ton jan 21 U bates cates 0 jan 31 1874 Mi theria therla d da 1 daies bales dai Bai ec ea sw NOV MY bu tharland vate mattss ates ss soo sao 30 oo 00 airn 2 w V U H fees af atoa too feb poo 22 lotu juh Jul sutherland harland herland A bats bates ao 00 march WIlrod af wo betez bates Ba tes teg ti this is titue the cit ci tyas yAras paying acci a regular salary tor for the legal business of the city d account this haws salaries aa lAries paid regular nice pice police mice also items like ilke the all gil bow gow ova ftc S 1 services of f IC Tl 5 1000 idoo ori oni 0 orl his servia service gWeI tema v ary vary from 5 t to 0 each the 8 following afe are a L few dew detective items jan jaa 8 IM pall uail D U wels r kosiw 0 ai q IM march arch arci IS 16 dald vaid id J tt R winser winde 80 00 ot dej paid DH D a H wells ie te cret Bricey U vo 0 jan lea 7 IS IV I 1 paid daia deputy in arshal 47 7 au mare marc 71 00 it will bo be remembered th that t at the date of payment odthe of the ha J wa itera Brig liam llam young Y oung sen fody of deputy marshal marshai evans expense expert i q account elcid une uni tha the following a amongst m org st oter pr items ra wo d atry etty pita pila ise or tji llda ilda in T ws 0 jair 18 1 d 1 ait nit 48 S rant efly 11 10 uniform for mat mait a 1 P 00 1 J maz may 1867 rete on brahm Braht ti returns A 1 J 4 25 for nii nil |