Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1846-05-07
1899
20,400,9i
S7O.OaI.b6

exhibiting an average for three
years Of SOS, 0IO,52
These tables show a general average for seven
years oil S26 554,94 1t thus appears thatthe Court
expenses for the year I54J 81, 53l 70 less,
than the general average for the years next
preceding. These tables also exhibit the uvde-
counfabls fact of an increase Of court expenses.
only fraction short of SO l-3 per cent from 1889
to 1912. We say UHaeeoanfdbh, for It is not pos
sibe to account for the fact from sudden rush Of
business to that extent, nor to solve the problem
by the elements of accouniing-or the checks fur
nished by the law anterior to 1872 We cannot
discover whether the increment Of Court orders
for the years 1923 we're not the result or that
portion Of those orders we're not false and forged
for all the checks, which the treasurer had, we're
the abstracts of orders furnished by Clerks, and
these were too imperfect to be relied upon. Nor
fthe abstracts had accounted for each order could
it be known for certainty that the abstracts, and
orders too had been drawn by some other than a
clerk and that fraud was in no way the occasion
Of this extraordinary fact. 1t is not too much to
say that the public safety depended more upon the
integrity of the Clerks than upon any and all the
checks OF the law. When question shall arise,
whether a certain amount Of money disbursed at
the treasury has gone to pay for services honestly
and fairly rendered, our system Of accounting ought
TO be SUCH TO admit Of the solution of the ques-
ton, without peradveniure. That this could not
be done before the act Of 1912 will appear from the
following.
In 1912, on the exhibition Of the treasurer's au.
dited account it was believed that the public in.
terest required investigation Of the of the
extraordinary increase Of Court expenses and in
vestgaiion was instituted by direction of the Legis.
la,ure The examination extended to the vouchers
audited at the Treasury for six years, commencing
with 1887 and ending with 1912. The result show
ed, that among the vouchers examined, there were
drawn, during those years, Court orders TO the a.
mount Of $l20, 35S "a, giving yearly average of
$50, II. The amount audited in those years
was Sl43, 400, 93-giving yearly average of s33,
9l6,65. This will give yearly excess of orders
paid, over orders drawn Of S3,s56,93 and an a.
mount Of excess Of orders paid in the term Of six
years, over orders drawn in that time Of $23,-
I4I,5S
The report to the Legislature on the subject Of
that Investigation, stated that the abstracts were
too imperfect to be relied upon. In many cases,
there were found several orders drawn to the same
numbers, aud at the same term Of the Court. In
other cases, the amount only Of several orders was
returned in the abstract. In other cases. and they
were Of frequent occurrence, the orders bore date
anterior to the date OF any abstract to be found in
the Office Of the Treasurer or Secretary. lis not
known, that an occasion has ever before presented
for the examination of the abstracts of Court orders
deposited in the Office Of the Secretary OF State ;
and it cannot very highly commend system. which
for half century has been relied upon as guard
about the funds Of the Treasury, when upon the
first call for their use they have been found TO be
utterly inadequate to the purpose for which they
were designed Before the investigation could
proceed, several OF the Clerks were called upon to
supply abstracts which could not be found in or
about the Capitol. In very many cases no abstract
or other check could be found for the orders, and
all the evidence TO be found, tina, the order was
H.. a.. A.
The old system Of Court orders and the method Of
accounting for them, was faithfully tested and found
to be wanting And this is the system which the
delinquent Clerks have attempted to revive rath.
er have revived, TO answer as an apology for
guard about the funds of the Treasury. ".Sed chi
boRo"-For what purpose is this revival Of the old
lawl Not for the better security Of the funds of the
Treasury most surely-for the complaint has new
er been lisped, as is known that the funds Of the
people were not amply guarded by the act of 1912.
The only complaint was Of its stringency, that it
gave no quarter to pecuaiions but held every one
TO an honest accounting. Under that act such
question would never arise, for cash paid on
the presentation Of every account, and all accounts
were required TO be settled during the year in which
the Indebtedness to the State commenced The
expense, use and endorsements Of abstracts
were all dispensed with The old system put an
indefinite amount of Court orders in circulation
aud by practice States Attorneys and other officers
State debtors, not being compelled TO settle their
accounts yearly, although the law might have re-
quired this Of them, would retain those orders in
their hands to meet their liabilities 10 the Treasury
10 this way those orders would be outstanding for
years. 1t is manifest that under such system the
condition Of the Treasury can never be known
Money must be kept on hand to meet an uncertain
amount Of Court orders. whenever presented 1t is
not perhaps generally known, that these orders.
though bearing no interest often lie in the hands of
State debtors, for long periods before being present.
ed at the Treasury
In 1913, the year in which cash payments were
substituted for Court orders, SIS 500 70 was taken
at the Treasury. In lS44 the amount paid was
81 ,O77,6l, and inlS45, S5S0,0S, being mostly for
orders drawn before March lS43. II hence an
pears that those orders do not find their way forth
with to the Treasury; also, that they had nearly
ceased to circulate, when the law of 1916 was pas
sed which will if continued, again inundate the
State with that kind Of paper. In all seriousness
ask, il be for the interests Of the tax.paying
community that such should be the easel Il IS
certainly desideratum that our system of account
ing be simple as the nature of the case will ad.
nit Such is not the system introduced by the act
of 1916.
In our next, we expect TO make some general re.
marks on the subject of accounting.
DAVID PIERCE