COMMISSIONERS OF ACCOUNTS
CHARGE MANY IRREGULARITIES
(Contiued from page 1)
To recording deeds
and deeds of trust,
Nov. 1, 1913 to Oct
31, 1914_ 1758.00
To filing mortgages,
Nov. 1, 1913. toOct
31, 1914_ 409.00
To satisfaetive fees,
Nov. 1. 1913 to Oct.
31, 1914_ 100.20
To circuit and chan
cery court fees, Nov.
1,1913, to Oct.31.1914 797,45
To credentials. Nov. 1,
1913,to Oct.31.1914 3.50
Total debits_$3479.30
By salary Nov. 1, 1913,
'to Oct. 31. 1914,
$2100; by Treasu-r
er’s receipt. No. 880,
Oct.13,1914,$174.05
' by Treasurer's re
ceipt No. 881, Oct.
13. 1914. $179.65__2453.70
Overplus collected__$1016.60
First Year—Second Term
Feriod Nov. 1, 1914, to June30,
1915, 8 months.
To deeds, deeds trust
and mortgages_$1569.75
To satisfaction fees__ 44.60
To court fees_ 1380.00
To credentials_ 4,00
Total debits_$2998.35
Credits, salary eight
months_ 1400.00
Overplus, uncollected
June 30, 1915_$1598.35
Overplus, uncollected,
Oct. 31, J911_1016.60
Tot. due June30,l915 $2614.95
To amt. deeds, deeds
trust and mortgages
July 1,1915, to Sept.
23, 1915_$300.50
To satisfaction fees July
1, 1915, to Sept. 23,
1915 _ 5.10
$305.60
By salary J uly 1 toSept.
23, 1915, inclusive_ 484.15
Salary over fees_$ 78.55
Collector
In our check of this office,
we find that tin1 collector has
—-=>—==
made proper accounting of all
revenue chargeable to,and com
ing into his hands to credit of
the various funds of the county
and state, as charged from the
tax books, and other resources.
We find further that he has
made final settlement both
with county treasurer and state
treasurer, as required by law,
as evidenced by quietus from
the state treasurer, receipts
from the county treasurer for
all county accounts,and receipts
of treasurers of the incorporat
ed cities and towns, for all re
venues collected. We find that
the collector has paid over to
the treasurer, in overplus of
salary arising, or accumulating
through his commission account
the sum of $1,659.09. In check
ing this office, we took a basis
for accountng, the filed and
verified statement of this offi
cer’s settlement of his accounts
as same does not fully appear
upon the collector’s record of
accounts in the county clerk’s
office.
Sheriff
This officer filed Oct. 1,1915,
a full and complete report of
the trasactions had in his office
covering the time from begin
ning of his term to date, which
we examined and found correct
except as to items chargeable
to him for jury and stenograph
er’s tax, accruing at the fall,
1914,term,and the spring, 1915
term of the circuit court in civ
il cases, amounting in total the
sum of $150. The reason for
this omission is, as certified by
him. that the circuit clerk fail
ed to certify such charges to
him.
Said officer has paid into the
treasury, for which treasurer’s
receipt was filed with said re
port, the sum of $258.50, leav
ing in his hands uncollected
notes for fines assessed in J. P.
courts, in the sum of $100.15.
The sheriff has turned in road
warden’s receipts for labor com
mitments, covering fines and
costs assessed at the last fall
and spring terms of circuit
court, to the amount of $2,189.
77, and for fines and costs as
sessed in J. P. courts in the a
mount of $1,.‘155.80. The jury
and stenographer’s tax due the
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<? SUBSCRIPTIONS RECEIVED AT THIS OFFICE
county, as above set out, re-'
mains uncollectedandoutstand-j
ing.
Former Sheriff
W. A. Fike, former and out
going sheriff,we find has made
settlement for all amounts!
chargeable to him and for'
which he is accountableandnot I
heretofore paid, except the fol
lowing cases, wherein the state
was plaintiff: Will Aheart,$10
W. M. Aheart, -$10; Alonzo
Rowland, $4 ; James Rowland,
$4; and Claude Milligan, $56.
The last named case was ap
pealed, confirmed and defend
ant pardoned. The fines of the;
others, we understand, ai'e se- j
cured but yet uncollected.
Treasurer
In the audit of this officer’s
books, we are pleased to note,
that notwithstanding the many
entries necessary in keepingthe
records of this office, we find
that he has kept his accounts
correctly. We find that he has
taken credit regularly, and not
in excess of his salary, monthly
payment for his official services
out of his commission account,
therefore having no overplus of
salary to report.This officer re
ceived and accounted for, from
the county depository, interest
on all funds, for the period be
ginning July 1 ,1914, ending
June 30, 1915, the sum of $1,
456.26, having on hand in said
depository, June 30, 1915, the
net sum of $32,870.22.
Former Treasurer
We find no errors or discrep
ancies in the accounts of the
tormer treasurer, Franklin Per
rin, for the closing period of his
term, ending Oct. 31, 1914. We
find further that he paid over
to his successor the sum of $36,
018.40.
County and Probate Clerk
In our audit of the books of
this officer, we find some fee-;
have been omitted from hi
quarterly statements, through
i oversight, entry of which did
not appear upon his fee book,
i We have debited him with such
{omissions, requiring him to re
port same in his October, 1915,
settlement. We also note a few
I errors in the issuance of coun
ty scrip for court allowances,
which appear to be duplicated
in small amounts, to which his
attention is called. We find this
officer due the county in over
plus of salary for the period,
November 1, 1914, to June 30,
1915, the sum of $1,082.65, for
which he has exhibited to your
| commissioners under date Oc
tober 11, 1915, treasurer's re
ceipt to cover. We find that the
record for entry of U. S. lands
and donations of state lands,has
not been kept by this officer or
by his predecessors, therefore
we are unable to check against j
said office, any fees accruing,!
either from entry of U.S. lands,1
donations of lands, or for final
proofs on homesteads.
Filed herewith and made part
of the report, marked “Exhibit!
B, is a detailed statement of!
our findings made in thisoffice. I
Former County and Probate
Clerk
We find that this officer
namely, T. M. Waldrip, has not
made annual report and settle
ments of his accounts for the
year ending Oct. 31, 1914, the
last year of his term as such of
ficer. His last report and settle
ment was for the quarter end
ing Sept. 30, 1914, at which!
time and with said report he
files treasurer’s receipt for ov
erplus of salary in the sum of
$946.35.
It appearing that the former |
commissioners checked said of-!
ficer to date Sept. 30. 191 1. we 1
therefore take up the month of!
October, 1911, the unexpired I
term of his last term, and find
that for said month, allowing!
that his salary for October in
the sum of $200 was taken in
to account by said former com
missioners that said officer is
due the county for fees and al
lowances in overplus of salary
the sum of $347.85, for which
amount treasurer’s receipt dat-i
ed Oct. 18, 1915, exhibited to!
us, covers.
We further find that the j
former commissioners failed to
charge said officer fees, court
allowances and tax on marriage
licenses for the period checked
by them in the sum of $627.44.
In support of our findings here
in above given, we submit
herewith and make part of this
report statement “Exhibit C.”
He has also filed treasurer’s
receipt covering last amount
named under date Oct.18,1915.
“EXHIBIT C.”
(The original and complete
exhibit contains each item from
the smallest to the largest, and
is very voluminous, the follow
ing being a recapitulation as
made by the commissioners) :
Probate fees omitted__$212.65
Probate fees omitted_ 54.40
Probate fees omitted-- 35.80
Marks and brands omit 1.10
Ferry licenses omitted 1.50
Estray bonds omitted__ 1.00
State land redemption
omitted. _ 1.50
Ind. land red. omitted 4.00
Art. inc. and statements 7.00
Show licenses,nl913-l4 16.00
Show licenses, 1911-12 14.00
School transfers__ 15.75
Sale lands, delinquents 69.49
Cash book charges,Oc
tober, 1914_ .74
Total omitted fees__$4 11.59
Court allowances Oct.,
1914, X-494 _197.95
Quarterly reports to which
treasurer’s receipts are not at
tached :
ending Dec.,
W-224 _ 52.00
ending Jan.,
X-115 _ 30.50
ending Sept.,
X-115_ 64.00
ending Dec.,
omitted from
record. See
fee book “A” page
346 - 46.00
Six months end ingj une
1914, X-477 _ 62.50
Quarter ending Sept.,
1914, X-478 _
Taxon marriage license
Oct., 1914, 16 at 50c
Quarter
1911,
Quarter
1913.
Quarter
1913,
Quarter
1913,
court
40.00
8.00
$303.00
$942.54
To marriage license is
sued Oct. 1914 at $2 32.00
Total due county asov
erplus-$974.54
Add. ferry license_ .75
Total _ $975.29
(Covering this amount, the
report above shows receipts
ftoni treasurer, dated Oct. 18,
1915.) ,
Justices of the P»-iicc
We find that all these offic
ers have filed reports as re
quired under the law, except T.
P\ Eaves of Wycough township,
and G. W. Hawkins of Logan
township.
Constables
We find in checking receipts
for amounts due the county for
fines assessed in J. I\ courts,
that the following named have
not made settlement with the
county namely:
A. 1. Wilson, Black River,
$12; W. L. Martin, Cushman,
$8; John P. Yates,Dota,$10.50 ;
I). F. Jernigan, Magness, $14;
A. J. Anderson, Washington,
$9.50; and the constable of Lo
gan township, whose name we
are unable to obtain, the sum
of $10 carried over from 1914.
Convict Camp
We have examined the re- j
ports of the convict warden,
which we find have been made
monthly to the county court.
These reports give much detail
ed statement, creditably show
ing, as to information of the
time employed on the public
highways by the convict labor
and taking said reports in con
nection with the record of al
lowances covering the expendi
tures by the county for main
tenance of the convict camp,
vve deduce the following facts; j
Road warden’ reports for the
period beginning Nov. 1, 1914.
ending June 30, 1915, eight
months; show that the convicts
tiave served on the public roads j
:he total of 2,740 days. For the
>ame period there has been ex
pended by the county the sum
t
of $4,067.40, as accounts turn
i ed in by the warden for allow
ance by the county. Allowing
I and deducting 415 days tor
Sundays not worked, we esti
mate the cost to be a fractional
Icent less than $1.75 for each
day’s labor. The above allow
ance includes payment by the
county, purchase of team, wag
on and harness in the sum of
$450.
Remarks—Our investigation
develops the fact that none of
the collecting officers of the
county except the treasurer
have made and filed reports ac
cording to law, as required un
der Section 7162, of Kirby’s Di
gest.
Obediently your servants.
J. A. Kennard,
A. L. Dunlap,
J. A. Holmes.
Commissioners.
Supplemental report of -J. A.
Kennard, one of the commis
sioners of accounts:
Hon. Dene H. Coleman, Judge
of Third Judicial Circuit.
I desire to supplement the
report of the commissioners fil
ed on the 18th day of October,
1915, for the reason hereinafter
stated.
In checking the account of
former County Clerk Waklrip,
the commissioners found that
he had failed to pay into the
I county treasury the sum of
$975.29, which he was due the
county.The commissioner- gave
Mr. Waldrip an opportunity to
settle this amount by paying in
to the treasury before making
its final report as filed yester
day. Just prior to the signing
and filing of said report, Mr.
Dunlap, one of the commission
ers, was sent to the treasurer's
office to ascertain if said a
mount had been paid in. Mr.
Dunlap returned and advised
that it had been paid in as
shown by two receipts, one for
$347.85 and anotherfor$627.44
W hereupon the commissioners
signed the report and left it
with the clerk.
Alter said report had been
filed, your cornmissiners dis
covered that the treasurer’s re
ceipt lor the last named amount
had been issued, as 4*;,forth be
low : ^
“October, 18, 1915.
“No. 943.
“Received of T. M. Waldrip,
Six Hundred Twenty Seven
and 44.100 Dollars. Pee somit
ted from County Clerk’s settle
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Many children st an rsrly age
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merits by Joe Kennard, while
Deputy Clerk.
(Signed.) “W. R. Westbrook,
“County Treasurer.”
This receipt was evidently is
sued by direction of Mr. Wal
drip in coalition with tlie coun
ty treasurer, to wilfully and
maliciously reflect on yourcom
missioner and to intimidate him
m the discharge of his duty
which he has discharged with
out tear or favor. There is no
foundation in truth or fact for
jthe insinuation cast on your
commissiner by this receiptand
same was issued purely to pre
judice the public against your
commissioner because he has
discharged his duty according
to law and required* thisofficial
to settle 1 he amounts ho was
due the county.
1 his report is made to your
h°nor that you ma\ be advised
ot the methods being used to
intimidate your commissioner
in the dischaige of his duty and
that you may take such action
as will prevent a recurrence
ol such tactics in the future.
Respectfully submitted,
J. A. Kennard, Commissioner.
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