Show territorial OFFICERS the subjoined sub joined letter has hag been mailed by territorial auditor pratt to the various territorial institutions gentlemen I 1 observe by sections 15 and 16 0 of the first volume of the compiled laws of utah relative to the duties of certain territorial officers and my duty doty in connection therewith as auditor th atthe territorial road commissioner treasa treasury and others specified as well as all other territorial officers or agents having the care custo custody shy etc of money or public property shall on or before the first day of december in each year report to the auditor an invoice of the property on hand with vouchers for that purchased during the year and shall also submit an invoice with vouchers for money and property paid out during each year ending november and by section 16 the auditor is required to examine all such reports and vouchers see that the property is suitably ca and money judiciously eapen ed according to law and the design of the appropriation and and that for the purpose of ascertaining these facts he be is authorized to administer oaths etc and he be is required to make a condensed report of these several reports and submit the same to the Legis legislative lati ve assembly etc I 1 have orally called the attention of some of the officers whose duty it is to furnish these reports to the matter but have not given the same careful attention and as far as I 1 have learned by inquiry it seems that these provisions pro visions of the law have been gener generally auy disregarded the term all other territorial officers I 1 understand der stand to include your board and the boards of trustees or directors of all other public institutions in the territory this seems to me the true meaning of the requirement qui rement of the statute and that your board being in control of a territorial rial institution would be considered territorial officers because the evident design is to have reports made from all officers or agents having we the care of public property these reports should have been made on or before the day of december of last year but not having been made I 1 am advised that the obligation to make them still continues that the time in which they are to be made would probably be construed as directory the absolute duty being to make the reports and regularly regulars regu larl and ordinarily they should shou la be made within i the time specified I 1 now request that you make me a report for last year fully and completely as required by the statute and shall expect such report at the end of the current year it is my design however to again call your attention to the report for the present year please give this matter your prompt attention and forward the report contemplated at the earliest possible date so that thai I 1 may begin the work of compilation of these reports for the year 1890 very respectfully autt ARTHUR PRATT territorial auditor of public accounts for utah |