To be paid from the above sum, the following warrants have been at various times, drawn on the treasurer: 15,97 $2506,60 $5068,02 To be added to this sum, are the following items, as appears by the records: Amount of taxes remitted to the several counties, by law of January 6, 1840, $579 01 The above statements show a balance of $567 68 in the hands, or at the control of the Treasurer, exclusive of the amount due from the several counties for the past year. What that amount is, I am unable to lay before you, from the refusal of the former Treasurer to give me a statement of the returns which have come to his hands. statement, however, he will probably give you in his report. That The following are the sums due from the counties which forward ed their returns to the present treasurer: From the county of Sheboyagan, From the county of Manitouwoc, From the county of Washington, From the county of Grant, From the county of Dodge, (returns incomplete.) 19 59 50 57 276 22 155 33 13 45 It is made one of the duties of the Auditor to keep the account between the territory and the treasurer thereof-charging him with all monies which come into his hands, and crediting him with all warrants drawn on him-so that it may be known at any moment how much undrawn funds there may be in his hands. But this object cannot be attained if the Legislature authorize him to pay monies except on the warrant of the Auditor. The third section of the appropriation act, approved Febuary 19, A. D. 1841, might be so construed as to authorize him to pay the sums therein mentioned, without such warrant. If such is the fact, and this practice should continue, it will be impossible for the Auditor to keep that strict account with the Treasurer which should always be kept with those who hold the purse of the people. It may be proper, in connection with the foregoing report, to make some suggestions which have presented themselves to my mind, in relation to the extension of the duties of the Auditor.-And in the first place allow me to premise a little concerning the present method of selling and redeeming delinquent lands. It is one which seems to me peculiarly fraught with difficulty, and which must soon lead to endless confusion and litigation. There are large portions of land throughout the Territory which belong to non-residents, most of which were purchased at our first sales.-I am aware that there is, among the actual settlers a feeling rather hostile, for which there is possible in many cases some foundation, to those whom they term foreign speculators. Yet, as their purchases were, for aught we know, fair transactions, it is but just that their rights should be preserved, and their interests guarded, as well as those of any other portion of our land owners. As most of them bought thus in the first settlement of the Territory-lands which lay in one county then, may now be embraced in two, three or more different counties, owing to the divisions which have since taken place. So that, under our present system those who are ever so desirous of paying their taxes and keeping their lands free from incumbrance, find it very difficult, and in some cases impossible to do so, not knowing with what particular county or officer to transact the necessary business. From this will be seen one of the serious disadvantages of the present system. Another difficulty is the acknowledged illegality, for various reasons, of many of the sales for taxes, which have taken place in some of the counties. This results mainly from the incapacity and the inattention of those who have the transaction of this business, which follows necessarily from the number of these officers in the Territory, and the almost entire change which takes place every year. Besides this, there are many other reasons which would lead to a change of law on the subject, and which will, on investigation, readily suggest themselves to your minds. It strikes me that these difficulties might be remedied by so changing the law, that the sale of lands delinquent for taxes, should devolve on the Auditor, and making his office the one where all lands sold for taxes could be redeemed. This is the case, I believe, in most if not all of the States. In relation to the duties which are now, by law, incumbent on the Auditor, there seems to be some difference of opinion. The question has arisen whether, under the present law, the Auditor has the right to investigate and audit any accounts but those in favor of the Territory. Although disagreeing in this respect with some of the higher officers of the Territory, I cannot but give it as my opinion that he has the right, and that it is his duty, as well to audit accounts against the Territory which arise under any general or special law of the Legislature, as those in favor of the Territory. This power, although not given in express terms, is one which seems to me inseparable from the office, and also one which is Icearly inferable from the fifth and sixth sections of the act in the revised statute, relative to the office and duties of the auditor. However, to place the matter beyond dispute and the reach of cavil, I would suggest whether it would be advisable to revise the act, and make it more explicit. Before concluding, I would solicit the Legislature to appropriate, without delay, one of the rooms in the Capitol, as an office for the Auditor. The mere pittance, ($60,) which is allowed by law as his salary, will not warrant him in hiring an office, and the consequence is, that many losses of important documents and papers have already occurred, owing to the locomotive and migratory manner in which the office has been kept. For the short space during which I have held the office, I have been under the necessity of changing my place of office no less than three times. A permanent room, such as the Capitol now affords, is called for, no less for the safety of the public records belonging to the office, than for the convenience of the officer. All of which is respectfully submitted. J. T. CLARK, Auditor, W. T. Auditor's Office, Dec. 14th, 1841. Document D. COMMUNICATION FROM THE TERRITORIAL LIBRA RIAN. TO THE HON. DAVID NEWLAND, Speaker of the H. of Reps.: SIR; In obedience to a resolution, passed by your Honorable House on the 15th instant, I have the honor to report, that there was delivered to me, by my predecessor, the books named in the catalogue attached (Document H.) to the Journal of the House of Representatives, first session of the third assembly, with the exception of the following named works, viz: |