The courier-index., October 19, 1917, Image 8

About The courier-index. (Marianna, Ark.) 1917-current

Image provided by: Arkansas State Archives

                
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Report of the Commissionersj
of Accounts.
The Cost of This Publication is $20.00.
HONORABLE J. M. JACKSON.
JUDGE LEE COUNTY CIRCUIT
COURT, FALL TERM 1917.
Your Honor*.We. your commission
ers of accounts, would most respect
fully submit the report of our ex
amination and audit of the books
and accounts of the officials of the
County as required.
We find that the Magistrates of
the county have filed their quarterly
reports to the County Court as re
quired. and seemingly made report
of all business coming before them,
all fines and penalties assessed and
entrusted to the proper collecting of
ficers for settlement, with the ex
ception of one Esq. Price of Hamp
ton townsfrip, which is not as ex
plicit or intelligible as it should be
—in fact, though there was no certi
fied evidence before us as to wrong
doings, yet we have good cause to
believe that matters in his court
have not been administered in a
legal and just way. and deem inquiry
by the grand jury proper
We find that the sheriff, deputies
and constables have filed their re
ports as required before the County
Court, and made proper returns for
all fines and penalties entrusted to
them by the several courts for settle
ment. The collection of fines and
penalties on the part of the sheriff
shows quite an amount of revenue
irom mat source ana attention to
duty.
We checked up all allowances of
the County Court and warrants Is
sued In payment of same and find
them in perfect accord. In exami
nation of these accounts we find that
they have been closely Inspected
by the County Judge and reduced
wherever the charges seemed ex
orbitant. A statement of the re
ceipts and expenditures and manage
ment of the County Farm was laid
before us by the County Judge, and
which upon examination we found
quite satisfactory and bills and re
ceipts filed for same.
As a collector, we found that Col
lector Cotter has made quite a satis
factory settlement indeed for taxes
for 1916. Out of a sum total of
$166,778 22, he returns In settlement
$154,531.28 in cash to the several
funds—asks credit for a delinquent
list of $8,686.39, which covers amount
charged with less his commission of
$3,561.15. We find that since his
settlement he makes return to pres
ent County Court of a collection of
$980.10. We also find in our exami
nation of the delinquent tax list and
checking up returns, that the sum of
*1,239.33 as having been paid regular
through double assessments and
otb£r causes Taking this amount
together with amount reported of
$980.10, would reduce the delinquent
list to $6,465.00 as it now stands,
about four per cent of the original
amount of the tax books We find
that the number so returned as |
delinquents to be 284, the assessment i
fees for which at 20c per name I
totaling $56.80 should be reimbursed
to the County by the assessor making
the assessments. Th< re were two of
the townships delinquent books miss
ing during our examination—Hamp
ton and Fleener—and from which no
returns or reports had been made.
The Fleener township book was
brought in Saturday too late for ex
amination or report. The Hampton
book is still missing—reported lost.
In checking up the delinquent list
we also found a limited number col
lected and not reported, to which we
called the attention of the Collector
who says he will make report and
due returns for same.
We checked up the list of mar
riage licenses issued by the County
Clerk, and found that he had made
proper accounting of the 50 cent fee
for tick eradication tax assessed on
each license issued.
We found that the former County
Depository, the Lee County National
Bank, had made full settlement with
the County Treasurer for all moneys
in their keeping together with inter
est up to the end* of their contract
as such depository with the County
Judge, and ceased to act in that ca
pacity. There being no bid for the
use of the funds at the advertised
time, by mutual agreement, the
funds were prorated out to the four
banks of the town at a nominal rate
01 interest, and a mutual agreement
to keep county warrants at par.
We note that there has been no
bond taken from these banks for the
protection of the county in case of
loss, as an official depository would
have to make. We are of the opin
ion that this should be attended to
at once by the proper authorities,
i and proper safeguards thrown around
the County funds. While the County
Treasurer has made ample bond for
this protection, yet having virtually
by this mode of procedure been de
prived of the custody of the funds,
we hold, that neither he nor his
bondsmen are responsible for their
loss or misuse
(Since writing the above report
we have been informed by the Coun
ty Judge that this matter has been
held in abeyance by him for good
and sufficient reasons, and will now
be attended to at once.)
We checked up the books of the
County Treasurer, and found them to
be in perfect accord We found the
following amounts to the credit of
the several funds appearing thereon: j
County General---$ 9,096.19
General School_ 16.640.73 ,
County debt—- 947.32 |
General road- 1.841.14,
county farm_ 2.762.2.
! State Redemptions- 80 15
1 district schools- 75.573.33
Total_$105,941.13
CREDITS
j County warrants paid since settle
ment_$ 3,116.19
I School warrants paid since settle
ment_ 10.078.46
j General mad warrants paid since set
tlement_ 55.00
Total_$13,249.85
| Balance on hand-$92,691.48
This amount we found in custody
i of the following banks for the follow
ing amounts:
i Bank of Marianna_$22,389.49
McClintock Banking Co- 22.389.49
i Peoples Savings Bank- 22.389.49
j Lee Co. Nat'l. Bank-... 22,389.49
i Bank of Haynes_ 2,000.00
| Bank of Moro_ 2,000.00
Checking account. Bank of
Marianna_ 1.910.25
i We checked up the funds and dis
| bursements of Road Improvement
j District No. 1. and found the bills
l and checks paid in liquidation to tal
| ly to a cent. The books of the sec
i retary kept in a correct, systematic
I method. We found from the receipts
I and expenditures kept by the custo
| dian of the funds—The Bank of Ma
( rianna—that after the settlement of
the Collector in July, there was to
! the credit of the district on those
books, the sum of $17,859.80. Less
I amount of checks drawn on account
! since, $11,117.06. Leaving to the
I credit of the district $6,742.06. This
amount together with the commuta
j tion tax to be collected, should give
i the district ample funds for all pur
l poses with an economical adminis
| tration which we must say we do not
I think it is getting at this time. While
i there is no direct evidence of wrong
doing, yet .there is a looseness in its
i management that should be remedied
i or there will be plenty of room for it.
For instance, all bills are made out
for and at the instance of the over
seers or the several districts, tor
time, labor and purchases, paid by
the Secretary upon presentation with
out question or verification. It seems
to us that all accounts and bills
against the district should be verified
under oath and passed upon by the
Board of Commissioners or its Presi- j
dent before being allowed and paid
Just as accounts against the county
are presented to the County Ciurt
under oath, then verified by the
Judge, and if found correct, ordered j
paid. In fact we find that there is |
no individual responsibility attached
to anyone handling the road fund j
No security, no bond for its safe |
keeping or judicious expenditure, j
and this fund, with the commutation
tax collected, amounts to about $40.
O0O.00 annually. We find by the ex
amination of checks paid for labor
and services that TWO overseers in
the western part of the county for j
the past six months—SUMMER
MONTHS AT THAT—have drawn
out of the road fund over $3.600.00,1
presumably for work. They might
have arned it, we can’t say^—and
how. we don’t know—they may have
been concreting or macadamizing
their roads perhaps—we are not pre
pared to say—but even if they did
honest work, it was not fair or just
to the other districts of the county
for the board of road commissioners
to allow such expenditures of the
road fund on two districts, to the
neglect of the others. There is evi
dently something wrong, unfair or
unjust in the procedure.
In listing the school warrants, we
noted that as a general thing the
interest of the schools was seeming
ly well guarded, with few exceptions,
by the Directors. Some are rather
exorbitant, w’e think, in their charges
for enumerating the scholastic popu
lation of their districts. We noted
that there were no warrants turned
in or cancelled for Special School
District “B”, Moro. The law as to
the expenditure of the School Funds
requires, as Your Honor knows, that
every warrant shall state specifically
for what purpose it was drawn, but j
in this instance there are no warrants j
in evidence to show what disposition !
has been made of the funds in that ]
district.
In examination of the delinquent
tax list we find quite a number that
can and should be collected, which
we compiled to call the attention of
the Collector to and will leave with
him for that purpose.
We listed the cancelled school and
county warrants and in conjunction
with the County Judge burned them
This list we left in the hands of the
County Clerk for preservation as re
quired by law.
We found the books and accounts
in the County Clerk’s office well and
methodically kept, and a credit to
the Clerk and his deputy. We also
found the County Treasurer's hooks,
in the hands of Deputy Hugh Mixon,
in fine shape and the interest of the
office apparently well looked after.
We also found the books of the
Circuit Clerk’s office in the same
good order and the affairs of the
office seemingly well administered.
We return thanks to the several
officials of the offices examined for
courteous treatment and assistance
rendered in the discharge of our du
ties. All of which is respectfully sub
mitted.
J E. WOOD.
R M HAYS
SAM HARRINGTON.
Commissioners of Accounts Lee Co.
-o
WARNING ORDER
In the Lee Chancery Court
| (.aura Jones, Plaintiff
vs.
Rent Jones. Defendant.
The defendant, Rent Jones, is
warned to appear in this court within
thirty days and answer the complaint
! of the plaintiff filed herein
R G. APPLE. Clerk.
By Ben B. Bonner, D. C.
Marianna, Ark. Ocatober 13, 1917.
Attorney, R. D. Smith
-o—
The air pressure developed by the
opening and closing of ordinary doors
has been utilized by a French invent
or for the automa 1c winding of
clocks.
DISTRIBUTED BY MARIANNA WHOLESALE GROCERY COMPANY I
WARNING ORDER ,
In the Lee Chancery Court
Carrie Doyle, Plaintiff
vs.
Buster Doyle, Defendant
The defendant, Buster Doyle, is
warned to appear in this court with
in thirty days and answer the com
plaint of the plaintiff filed herein.
R. G. APPLE, Clerk.
By Ben B. Bonner, D. C.
Marianna. Ark., Oct. 17. 1917.
Attorney, Doddridge McCulloch.
82
-o
There is more food value in one
acre of beets than in four of wheat
is the contention of German agricul
tural scientists. _
WARNING ORDER
In the Lee Chancery Court
Louis Morgan, Plaintiff,
vs.
Gertrude Morgan. I-efendant.
The defendant. Gertrude Morgan,
is hereby warned to appear in this
court within thirty days from this
date and answer the complaint filed
against her herein by Louis Morgan
This 8th'dav of October. 1917
79 R. G. APPLE. Clerk.
---o
Tasmania’s apple crop is small and
for that reason the island will be able
to ship only 1,000,000 bushel cases
to England, instead of twice that
quantity, as last year.
WARNING ORDER
In the Lee Chancery Court
Janies Brown, Plaintiff,
vs.
Hattie Brown. Defendant
The defendant. Hattie Brown, ii
warned to appear in this court within
thirty days and answer the complaint
of the plaintiff filed herein.
R G. APPLE, Clerk.
By Ben B Bonner, D. C.
Attorney, R. D. Smith. 7t
A bachelor all his life and a sui
cide at sixty-five. Harry Frost of
Elyria. O.. left his entire estate of
JL’0,000 to the old ladies’ home in
his town.
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3 RINGS- 2 STAGES STEEL ARENA-WILD WEST-HORSE SHOW
THE BIGGEST WILD ANIMAL CIRCUS IN THE WORLlf
AA DOUBLE LENGTH CARS Trained !
dU Equal to 60 Freight Cars
—-—— LIONS
TOO PEOPLE leopards
500 HORSES tiger!
(tOO ^“V”T.ES POLAR BEARS
OUU -— BLACK BEARS
lO TENTS SEA LIONS
■EKD Cl Cpn/||yTC and elephants
HtPHAIYla camels CAMELS
inn Wild Animals Exhibited |4riRSEj‘^ *
1WJ FREE IN PARADE Vl-RP A §
108 WAGONS PONIES
2 ELECTRIC LIQHT IV1 Q N KE
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Col. Hobb’s $10,000 Challenge Dancing Horses
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L Will Positively Appear Twice Daily in a THREE ROUND BOXING CONTEST with Ibc YANKEE ROBINSON ClRUj^
\ WILL POSITIVELY EXHIBIT RAIN OR SHINE •
Marianna Thursday, Nov. 1st