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LONG-LOOKED-FOR AUDIT OF COUNTY AT LAST COMPLETED (Continued from page 4.) icate, which he will issue the same as is now done. At the end of each month the Auditor can take his Auditors CÄtificate, which he will issue the same as is now done. At the end of each month the Auditor can take his Auditor's Certificate Book, go into the Treasurer's office, and check the Treasurer's books to see if all money received has beeD entered. He can check (he distribu tion of that money with the aid of his Auditor's certificates, and he can check the vouchers which the Treasurer has paid during the cur rent month and allow the proper credit. Of course, we understand that in the larger offices this will do away with the work of one clerk, which, of course, reduces the auditor's chance of paying political debts, but we believe that it is along the line of better bookkeeping. The auditor and the County treas urer should both keep a general leger which would carry the con trolling accounts of all the County's funds. These legers should carry a page devoted to the outstanding warrants of all funds, and the out standing bonds of all issues. This is not being done in the State to our knowledge at the present time. These two legers should also carry the valuation of all the property which the County owns, such as the Court House, the land upon which it stands, and any other real es tate that the County might cwn, the furniture and fixtures used in the Court house, and all road machin ery,, in fact, any article purchased by the county which has a commer cial value should be charged against the equipment and furniture and fixture accounts of the County, in stead of being charged to expense, where the value drops out of sight. This kind of bookkeeping properly installed would enable the County to render a financial statement any day in the year that it might be re quired showing the assets and liabil ities of the county without any un necessary work. The suggestions which we are offering those used by most successful business men, and in our judgment should be adopted. We desire to suggest a change in the method of filing the various re ports and miscellaneous papers which are turned in by the County officials to comply with the various laws which call for these reports. Now instead of filing them in Twen ty-five or thirty steel cases, would suggest that they all be given a number, and an index kept some what similar to the one now used in recording various document. Concerning the uniform set of books which it seems probable the next legislature will give us, we suggest that you use your influence at the right time in regard lo the personell of the Commissioners who v/ill .avj this important mat ter in ^ann It is (uite apparent to thoso •-.'ho have made a study of bookkeeping system that the books which nre now uffd in Idaho the result of a makeshift plaa ering a périr»! ;»f forty years. Some new officials, believing that they could improve the system which they found upon taking office, have added several new books to their lik ing, and this kind of work has been going on ever since Idaho was ad mitted as a territory. This is the reason why we have thirty-seven different kinds of sels of books in thirty-seven counties in this state. The system of bookkeeping which we now have requires too many clerks and too many books, and the natural sonsequencc is that the ef is in ficiency of the department is in many cases near the zero mark. Af ter a careful survey of (he books of a number of counties, we have come to the conclusion that in very few instances have the designers of tho systems now in use had very much experience in this kind, of work, and the success or failure of our new uniform set of books will rest upon the men who have this matter in charge, and we trust that you will use your influence to got the best inen obtainable, going out of tho State if necessary, to secure them, and not have the Slate practice false economy in a matter which is of such importance to tho tax payers. Wo beg lo submit a chart showing the amount which if has cost lo run each department in Canyon County for a period covered by our audit. These charts are not made out according to the books of Canyon Counly, but have been compiled in a way which will show exactly how each official has conducted his of fice. In other words, we have charged against the year all indebt edness which was created by the of ficial holding ofice in that year. It has been customary in the past to allow warrants to go unpaid for sev eral months and sometimes over one year, and when the warant was paid it woul I be charged up against Ihe County official holding office at that time. This is not fair, as an official going out of office could create a lot of indebtedness and it would be then charged up against his successor when the warrant was paid. Year 1907 1908 1909 1910 11911 1912 1913 1914 Warrant Warrants Cash livery 1566.80 5225.74 5082.87 5717.38 5819.03 5527.02 5668.50 5396.22 5282.27 •43719.03 Sheriff Cash Total livery 6792.54 Total for term 14085.61 2210.20 7293.07 1938.24 7645.63 2393.70 8213.73 728.80 2943.46 149.10 9348.38 918.25 390090 156.25 10645.90 611.75 3006.55 98.60 9113.12 1157.00 4366.32 199.25 11004.84 3415.80 22316.18 605.20 70056.21 Name Thorp 15858.36 Breshears 19994.28 Watkins 20117.96 Breshears Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 County Physician Warrants Total for term Name 4450.82 6072.06 2266.55 . 4008.18 5655.12 6471.45 6315.02 5161.37 40400.57 County Surveyor Warrants Total for term 623.65 1150.40 815.95 2356.05 2194.22 1131.86 2646.65 1514.95 12433.73 10,522.88 Waldrop 6,274.73 Gue 12,126.57 Bull 11,476.39 Cole Name 1,774.05 Noot 3172.00 McConnell 3326.08 McConnell 4161.60 McConnell Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 County Coroner Warrants Total for term Name 464.85 363.60 380.85 532.00 524.30 595.05 465.55 405.47 823.45 Lang 912.85 Lang 1,118.35 Lang 871.02 Robinson 3,730.67 County Attorney Warrants Total for term 4,576.17 Name 2310.77 2265.40 2238.40 2608.80 2700.75 3070.50 2747.93 3059.70 VanDuyn 4847.58 Hagelin 5771.25 Elston 5807.63 Henry Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 Year 1907 1908 1909 1910 1911 1912 1913 1914 Warrants 5686.15 6496.30 8758.43 9447.72 10813.46 12041.11 9288.95 7890.32 70422.42 Cash 111.08 167.94 76.12 131.37 317.16 328.64 182.71 152.80 1467.82 21,002.63 Cost of Assessor Total Total for term 5797.23 6664.24 12,461.47 8834.55 9579.09 18,413.64 11150.62 12369.75 9471.64 8043.12 71890.24 23,500.37 17,514.76 Name Moore Crowther Christopher Christopher Auditor and Recorder Warrants 8310.42 6115.77 7549.94 7212.66 10688.16 9233.40 9973.34 11396.21 70479.90 Warrants 2902.22 3798.35 4409.31 4504.46 4398.80 4038.30 3904.79 3738.02 31730.25 Warrants 2894.25 1385.85 1981.30 2076.47 1913.68 1924.48 5729.52 5966.17 23871.72 Warrants 626.08 815.24 1103.35 1386.98 903.63 830.57 550.64 721.57 6938.06 Cash Total Total for term 494.10 8804.52 399.08 6514.85 436.32 7986.26 579.70 7792.36 31,097.99 389.75 11077.91 429.35 9662.75 324.98 10298.32 514.44 11910.65 42,949.63 3567.72 74047.62 Probate Judge Cash Total Total for term 92.17 2994.39 80.70 3879J35 6873.44 68.45 4477.76 68.57 4573.03 9050.79 104.64 4503.44 75.20 4113.50 8,616.94 79.47 4020.26 27.25 3765.27 7,785.53 596.45 32326.70 County Treasurer Cash 158.72 54.70 213.42 Total Total for term 2894.25 1385.85 1981.30 2076.47 1913.68 1924.48 5888.24 5020.87 24085.14 4280.10 4057.77 3838.16 11909.11 Name Badley Stovel Name Hagelin Hagelin Sebring Henry Harger Name Geisler Monk Monk Monk Running Jail—Charged Sheriff Total 1441.32 2490.33 1734.20 1272.21 Total for Term 1441.32 2490.33 1734.20 1272.21 Name Thorp Breshears Watkins Breshears Year 1907 1908 1909 1910 1911 1912 1913 1914 Warrants 3953.55 218.20 185.70 105.15 277.47 2865.00 6956.15 7009.40 21570.62 District Court Court Orders 49.00 2017.35 1190.95 3770.75 5814.55 1162.20 10.00 35.00 14049.80 County Aid Cash 7.40 45.35 Total 4002.55 2235.55 1376.65 3975.90 6092.02 4027.20 6966.15 7044.40 35620.42 Total 1465.63 2315.77 3646.49 3537.83 Total for term Year Warrants 1907 1458.23 HHI8 2270.42 Commissioners: Plait, Dodd, Chaney. 1909 3629.24 17.25 1910 3516.48 21.35 Commissioners: Reinhardt, Kerrick, Nanderdossen 1911 5460.86 36.80 5497.66 HM2 4520.76 44.95 4565.71 Commissioners: Plait, Dodd, Kerrick. 1913 3391.75 128.11 3519.84 1914 6986.34 7014.24 Commissioners: Blair, Partridge, Mitchell. 31234.06 329.il 31563.17 6238.10 5252.55 10119.22 14010.55 Total for term 3781.40 7184.32 10063.37 10534.08 31563.17 PURE RANCH BUTTER Here is an opportunity for llie people of Caldwell to secure Pure Ranch Kutter and non-fertile eggs this summer and winter. (1) This butter is produced under the most sanitary conditions on the Bales Bros, ranch northeast of Caldwell. The cream is first separated, cool ed and then placed in containers in a galvanized cooling tank through which artisian water flows twenty-four hours per day with a temperature of 58 decrees keeping the cream at an even temperature and sweet. It is then churned and the buttermilk drawn off, while the butter is 11 izranulated stage. It is then washed with an abundance of pure artisian water to remove the buttermilk. The butter is then removed to the butter worker to receive the proper amount of salt and to be thoroughly mixed, moulded and wrapped ready for market. This butter has always been marketed in Boise and other outside cities at creamery prices. , We have been offering this butter (which is second to none) to some ot our customers and feel that the home demand is sufficient to equal the sup ply. The price will be thirty cents. . (2) Eggs are produced on this ranch under the most sanitary conditions, using nothing but wholesome grains, feeds, pure artisian water, clean houses. Permitting no decomposed foods, or s tagnant water on the premises. Eggs ore food and you should be very careful and know where and how they a« produced. , , , Now is the time to store eggs for winter and the non-fertile eggs are the best and can be had for only two ce,nts per dozen above the market of com m ° n T'he* Farmers' Co-operative Store have the exclusive handling of these products, 612 Main, phone 190. BALES BROS., Producers. Superintendent of Public Instruc tion Year Warrants Total for term 1907 1992.52 1908 2113.82 1909 1775.95 1910 2621.09 1911 3867.82 1912 3712.58 1913 2875.68 1914 2536.10 Name 4,406.34 Bean 4,39804 Carlton 7580.40 Carlton 5411.78 Fowler Year 1907 1908 21,495.56 Poor Farm Warrants Total for term 1571.16 3112.49 1541.33 Commissioners: Piatt, Dodd, Chaney 1909 2116.34 4403.38 1910 2287.04 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 2054.51 4655.04 1912 2600.53 Commissioners: Piatt Dodd Kerrick. 1913 6108.28 1914 2671.86 Commissioners: Blair, Partridge. 8780.14 Mitchell, 20,951.05 Pest House 1907 246.45 1908 126.59 Commissioners: Piatt, Dodd, Chane* 1909 1910 13.19 13.19 Commissioners: Reinhardt, Kerrick. Vanderdossen. 1911 10.00 1912 6320 73.20 Commissioners: Piatt Dodd Kerrick. 373.04 Year 1907 1908 459.43 Water Master Warrants Total for Term 158.30 839.80 681.50 Commissioners: Piatt, Dodd, Chaney 1909 379.00 1519.50 1910 1140.50 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 1410.70 2113.90 1912 703.20 Commissioners: Piatt Dodd Kerrick. 1913 863.40 1650.19 1914 786.79 Commissioners: Blair, Mitchell, Part ridge. Year 1907 1908 6123.39 Tax Rebate Warrants Total for Term 21.30 600.19 578.89 Commissioners: Piatt, Dodd, Chaney 1909 4137.59 5346.17 1910 1208.58 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 707.11 1529.08 1912 821.97 Commissioners: Piatt Dodd Kerrick. 1913 1054.00 2857.63 1914 1803.63 Blair, Mitchell, Year 1907 1908 10333.07 Commissioners: Partridge. Election Expenses Warrants Total for Term 5044.25 5044.25 Commissioners: Piatt, Dodd, Chaney 1909 1251.30 9780.76 1910 8529.46 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 3351.57 14457.71 1912 11106.14 Commissioners: Piatt Dodd Kerrick. 1913 7969.83 1914 7969.83 37252.53 Commissioners: Blair, Mitchell, Partridge. County Commissioners Year Warrants Total for Term 1907 4124.85 1908 2550.05 6674.90 Commissioners: Piatt, Dodd, Chaney 1909 3840.05 1910 4439.04 8279.09 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 5020.45 1912 5881.20 10901.65 Commissioners: Plait Dodd Kerrick. 1913 3615.48 1914 3442.49 7057.97 Commissioners: Blair* Mitchell, Partridge. Year 1913 1914 32,913.61 Widow Pensions Warrants Total for Term 705.00 4125.00 . 4830.00 Blair, Mitchell, Commissioners: Partridge. 4830.00 Running County Court House Year Warrants Total for Term 1907 3100.78 1908 3483.47 6584.25 Commissioners: Piatt, Dodd, Chaney 1909 3416.41 1910 3313.98 6730.39 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 2882.87 1912 3244.77 6127.64 ("ommissioners: Piatt Dodd Kerrick. 1913 1914 Year 1907 1908 3370.41 2890.21 6260.62 25702.90 Justice of the Peace Warrants Total for Term 760.55 722.95 1483.50 Commissioners: Piatt, Dodd, Chaney 1909 1223.35 1910 1026.65 2250.00 Commissioners: Reinhardt, Kerrick, Yanderdossen. 1911 1725.20 1912 1227.67 2950.85 Commissioners: Piatt Dodd Kerrick. 1913 937.35 1914 716.60 1653.95 Blair, Mitchell, 421.78 8338.30 Commissioners: Partridge. Damages 1910 421.78 Commissioners: Kerrick, Reinhardt, Vanderdossen Roads Year Warrants Total for Term 1907 15482.93 1908 59279.99 74762.92 Commissioners: Piatt, Dodd, Chanev 1909 36999.32 ,1910 43811.87 80811.19 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1911 35627J22 1912 17567.54 53194.76 Commissioners: Piatt Dodd Kerrick. 1913 27972.92 1914 32816.64 60789.46 269558.33 Commissioners: Partridge. Bridges Blair, Mitchell, Year Warrants Total for Term 1912 34083.84 3408384 Commissioners: Plait Dodd Kerrick 1913 58685.93 1914 30017.28 88703.21 122787.05 Commissioners: Blair, Mitchell, Partridge. Unknown Classification Year Warrants Total for Term 1907 466.94 1908 361.62 828.56 Commissioners: Plait, Dodd, Chaney 1909 274.28 274.28 Commissioners: Reinhardt, Kerrick, Vanderdossen. 1913 5.00 1914 30.25 5.00 1138.09 Commissioners: Blair, Mitchell, Partridge. Cjost of Construction of Ciburt House 1907 19172.18 19172.18 Commissioners: Piatt, Dodd, Chaney Ada County for Steunenberg Trial Year 1908 1908 Warrants 41823.07 760.10 Total for term 42583.17 42583.17 Commissioners: Dodd, Piatt, Chaney Scalp Fund 1910 145.45 145.45 Commissioners: Kerrick, Reinhardt Vanderdossen Reeap 1907 130172.51 1908 118198.84 248371.35 Commissioners: Dodd, Piatt, Chaney. 1909 100946.71 1910 119550.20 220406.91 Commissioners: Kerrick, Reinhardt. Vanderdossen 1911 118197.18 1912 140,420.34 258617.52 Commissioners: Piatt Dodd Kerrick. 1913 168265.71 1914 155477.28 323742.99 Commissioners: Blair, Mitchell, Partridge. 1051228.77 We find in checking up the cash books of Ihe tax collectors for the eight years, that a number of hundreds of errors had been paid in by the various tax payers. Some of cash books in distributing the money which had been paid in by the vari ous tax payers. Some of these amounts, you will notice, ran up in to hundreds of dollars. Thes^ changes, if authorized by your board will adjust the various balances in a proper manner. We found that a large percent of these errors had been made made in writing up the cash books for the years 1911 and 12, the other six years being in fail shape. Charges School District No. 1 $ 13.77 No. 2 59 No. 3 52.54 No. 5 1.85 No. 5B .44 No. 7 43.40 No. 11 86.70 No. IIB 14.17 No. 13 11.13 No. 16 12.42 No. 17 69.50 No. 17B 7.33 No. 19 113.37 No. 19B No. 22B No. 23. . No. 23B No. 24. . No. 28 No. 29 .. No. 29B No. 31 .. No. 32 .. No. 32B No 36. .. No. 36B No. 38 .. No. 39 .. No. 40 .. No. 40B No. 45 . No. 46 .. No. 42 . No. 50 . No. 55 .. No. 55B No 53 .. No. 56 .. No. 57 . No. 58 29,6i 2.47 98.97 24.12 12.36 38.01 14.33 .50 43.54 75.69 4.83 2.59 22.81 29.46 31.31 18.98 2.88 12.06 .41 .52 542.93 4.54 5.65 2.96 19.77 2.20 8.61 No. 58B No. 59 No. 62 No. 71 No. 72 No. 72 B City of Caldwell Sew. 3 Nuis 2.09 6.75 2.25 6.06 15.04 7.52 2.09 975.38 47.99 City of Nampa 39.34 Spr .25 Sidewalk 46.39 Road Poll 3.09 City of Payette 19.03 1. Nuis. Poll Sew. 2 City of Emmett Parma Sewer Middleton Nuis New Plymouth Good Roads District No. Special Roads No. 1. .. No. 3 No. 25 No. 34 No. 44 No. 48 County Poll State and County " 190.4! Predatory Animal 6.17 Sanitary 1.26 Notus Highway 21.61 20.08 .50 129.00 18.22 1.13 2.00 1.65 47.76 14.24 5.81 .91 3.49 5.44 .13 98.50 Total Debits $3220.92 Credits School District 2B $ 1.81 No. 4 46.27 N.. 6 24.86 No. 8 5.39 No. 9 62.10 No. 9B 26.18 No. 12 759 No. 14 3.40 No. 15 9.02 No. 15B 10.07 No. 16B 5.76 No. 18 262.44 No. 18B 26.82 No. 21 3.19 No. 22 V. 6.37 No. 26 62.79 No. 26B 2.26 No. 27 9.80 No. 27B 2.10 No. 28B 1.44 No. 30 04 No. 33 9i>4 No. 35 4.38 No. 37 2.35 No. 37B 6.79 No. 38B 97 No. 34 17.14 No. 41B 9.78 No. 44 .71 No. 47 17.80 No. 48 18.52 No. 49 4.37 No. 49B 1.59 No. 50B 1.57 No. 51 632.65 No. 51B 74 No. 52 2357 No. 52B 10.25 No. 54 2.130 No. 54B 03 No. 60 27.60 No. 61 752 No. 63 2.2.5 No. 64 30.68 No. 64B 5.83 No. 66 5.26 Rural High 8.95 Caldwell Sewer 4 166.52 L. 3 Sewer 943.0J Sprinkling 27.00 Sidewalk 126.05 Road Poll 6.00 Paving 15.92 Nampa Poll 3.50 Nampa High 117.62 Payette Sidewalk 19.80 Sewer 1 150.78 Sprinkling 6.15 Forward Emrnett Sprinkling 26.85 Nuisance .25 Parma Sprinkling 113 City 7.20 Middleton Poll 8.00 City 10.13 Good Roads District No 2... 48.13 Special Roads No. 13 11.85 No. 19 46.32 No. 21 1.92 No. 22 2.25 No. 33 $2.00 No. 38 S> 0 No. 48 12.59 No. 53 3.97 No. 54 63 No. 56 18.81 County Platting 2.05 Water Master .14 Notus Bridge .48 Total Credits $3220.92 We desire at the present time, to express our appreciation of the many courtesies received from the County officials and their assistants. This service has made our work much easier and has enabled us to arrive at a better and more com plete audit. We desire to thank Mr. James Monroe, who has been employed by us in this work, for the many valu able suggestions made by him dur ing the past year. His fairness in the treatment of the various mat ters has appealed to us greatly, and we wish him nil kinds of good luck in his profession. Respectfully submitted, BOISE AUDIT COMPANY C. Van Deusen, Mgr. A German "Bull." The widow of a German officer went to get her pension. She pre sented the usual certificate from the mayor of her town to the effect that she was still alive; but unfortunately it bore an incorrect date and the pen sion officer declared she must get another one. "What kind of a certificate do you wish?" the widow asked. "We must have a certificate stat ing that you were alive on the 15th of December," said the official with great firmness. "Of what possible use is this one that says you were alive on the 21st of December, six days later?"