It will be noted from the totals of these delinquent tax collections that substantial progress has been made. Further, from the foregoing you will see that the total of delinquent tax collections for the whole state has shown an increase each year. Some years this collection has been doubled.

Ever since the department has been organized in all the examinations there has been a persistent and determined effort to locate the errors made in the trancastion of the business of the counties. In the following table the results for the year 1924 are set out. At the time this report goes to the printer, figures for 1925 are not available because the 1925 examination will not be completed in all counties until about January 1, 1927.

The foregoing table, besides showing the findings, indicates as well the costs of examination.

A systematic effort has been inaugurated to increase the efficiency of the examining force with a view not alone to making more satisfactory examinations, but for the purpose of decreasing the cost. As a result, the total cost of examinations is decreasing. This year's work on record for 1925 will show a substantial decrease over that of 1924 we feel assured. We are sure if the present plans are followed that further reductions of cost of future examinations will be affected without decrease in the efficiency of the work done.

We have noted a condition in drainage district accounts indicating mismanagement and improper methods of handling affairs in connection with these special assessment projects. In many cases called to our attention it is found that warrants registered by the treasurer as "Not Paid for Want of Funds" are allowed to stand in instances for ten years or more with no provisions being made to care for their payment. In some cases funds of particular drainage districts are overdrawn, a condition for which there is no authority under the law, but the treasurer has been induced to pay warrants under assurance that additional assessments would be made. The assessments have not been made and the overdraft is carried from year to year to the general detriment of the treasurer's interest on daily balances. We are giving this matter special attention and in connection with our 1925 examinations we are requiring questions answered and showings made which will give accurate information concerning the condition in respect to these drainage projects. Also, examiners were instructed to insist that additional assessments be made just as soon as possible wherever needed.

We also became convinced that in many instances Justices of the Peace and Mayors were not making reports, in some cases perhaps not making remittances as required by law. We made provision in our 1925 reports for showings to indicate the condition. in this respect and believe that by taking proper action we will be able to remedy the matter.

Examinations by petition have increased during the past year. During the last two years several petitions for examinations of townships have been received. In nearly every instance these township examinations disclose serious irregularities in keeping the accounts and in most cases, some misappropriations of funds.