Preble County Democrat. [volume] (Eaton, Ohio) 1857-1859, 1858-10-07
THE MODEL AUDTTOR!
A Few Facts from the records

ReSS - oH NV 5SN
ton 1, provides hat the several Count
Auditors shall be allowed the folloWin
fees and compensation, to be paid on
of the County Treasury, to wit: Fo
making out original tax duplicate 70
every 100 words and counting every tw'
figures as a word, but excluding calcu
~lations not carried into the duplicate II
cents; for each copy thereof for every
100 words, counting three figures as
word, 10 cents; for recording proceed
in.s of Commissic ners and other record
ing required of him, for every 100 words
10 cents; for every order drawn or
County Treasurer and every certificate
30 pay money into Treasury, 5 cents
fer filing and entering into a book, each
receipt for money paid into the County
Treasury or other papers to be placed
on file, 5 cents; for attending as clerk
of the Commissioners; as a member of
the Board of Equalization, aud for set
Ting with County Treasurer and max
ing distribution of school funds, 50 per
day; for making report on schools as
may be required by school law, 81 per
day; for each circular furnished to prin-
ter at the rate of Is cents per 100 words;
for every road bond, 5 cents; for each
order for view and survey of a road, so
cents; for each order for opening road
% cents; for attending and keeping
minutes of sale Of section 16, So per
day; for certificate of sale of school
lands, to be paid by purchaser, so cents;
for certificate of payment of installment
on school lands, into treasury, to be paid
by purchaser, % cents; for final certif-
cate of payment for school lands, to be
paid by purchaser, 81; for certificate of
sale of land for taxes to be paid by pur-
chaser, 10 cents; for deed of land sold
for taxes, to be paid by purchaser, S1,25;
for every entry or transfer of land for
taxation, to be paid by person requiring
the same, 10 cents; and for all other
services required by law, where the COM
pensation is not particularly specified,
the same fees are allowed as by this act
for like services. The Auditor shall, in
all eases, be paid his. fees out of the
County Treasury, on the order of the
County Commissioners, who shall be
satisfied of the correctness of the ae-
count rendered by the Auditor; and the
same shall be authenticated by his oath,
anil fled wiM the ConnW Treasurer.
Now, it is evident that the fees of The
Auditor, by the statute arc divided into
two classes, one of which he receives
from the County Treasury, and the 9th
err from the persons requiring the servi-
ccs; but the fees from the County Urea
sury are TO be paid by an order of the
Commissioners, who shall be satisfied
with the correctness of the account rem
dered by the Auditor in the Treasurer's
Office, under oath. The law contem-
plates an account under oath of'the,
items for the services performed by the
Auditor, to be filed in the Treasurcr's
Office; not a charge for SO much in whole
sale, but an recount in detail. This is
the meaning and requirements of the
statute, aud yet Mr.. Albert has always
made out his claim for services, in the
Auditors Office, and the Commissioners
have allowed it, and issued him an order
on the Treasury, and no amount for SER
vices has ever been fled in the Treasu-
Ter's office by Mr.. Albert as required by
the statute, as will be seen by an ran
iuatioa Ia that office!
Unless the items of the account were
set out and specified by the Auditor,
how could the Commissioners apply the
statute in the settlement thereof? As
the rates fixed are various, for different
services, how could they apply the pro-
visions of the statute, as to prices, to the
account, unless the different items of
charge were specifically stated, under
oath and fled in the Treasurcr's office ?
It was utterly impossible, and therefore
the process of settlement adopted, virtu-
ally left Mr.. Albert to charge in his orcn
office, whatever he pleased, and that too
without being fled in the T~reasurer's
Office, as required by the statute
Again, the statute requires Mr.. AL
bert to render his account for services,
oath, aud file IL piM the County
TreqsMrcr, and the Commissioners being
satisfied with the correctness thereof,
they arc authorized to allow it and is
sue an order for the mount. A filing
of the account in the Treasurer's Office,
by the Auditor, is an official act required
by the statute, and the Commissioners
are not authorized to allow it or the
Treasurer bound to pay the same, until
by a proper voucher, he complies with
the statute, in that respect. The oath,
and filing of the amount for services, in
he T~reasurer's Office, was intended by
the statute, as a check against over rates
Of charge, and to constitute a proper
voucher for the payment of the amount