The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1878-11-07
REPORT

" me Committee AppOified 10 Examine he AUfitors
O6iee-They Run Back -Four Years and Find ~.
rors out no Evidence Of Design or Corruption
These Errors Found IN auditor lees Period AZ
wen ds since The Committee certify 10 he I,teg.
rty Of The O6lcids
TO M Honorable The Board Of County COmmission-
es Of stark County, Ohio!
The undersigned Committee appointed by your
honorable body TO examine the books and paOers
on ME IN the Auditors Office ofsald county relat,
lug TO the county hnances, and exhibiting the re.
celp@ and expenditures ofoounty funds between
the first day Of September, 1874, and the rst day
ofseptember, 1873, respectfully report:
That after thorough and careful inspection OF
said books and papers they have been unable TO
una evidence ofany fraud or irregularity on the
part OF either OF the Auditors holding office be.
tween the dates before mentioned in 80 far as re.
lates to matters coming within the scope Of this
investigation. Numerous errors were discovered
but these were In the majority Of cases. triang In
amount, and were nearly all fairly attributable to
the fact that the clerical labor Of the Auditors Of
fee is heavy, involving among other things Vari.
Gus, complicated, perplexing and tedious arth-
mettcal processes that may we'll lead TO mistakes
on the part OF even the most skillful accountant.
BY far the largest number OF errors found arose In
making out the annual list Of delinquent taxes
preparatory TO the September settlement between
the Treasurer and Commissioners but as these
errors were made against az we'll as In favor Of the
Treasurer, and the difference in the sum Of the
two classes OF errors being comparatively small,
they furnish no evidence OF intentional wrong on
the part OF any Of the officers participating in such
settlements. The largest errors discovered were
In the footings Of several OF the duplicates and
these apparently arose from several causes, among
which may be mentioned LIST, The accidental
turning over In several cases Of two leaves OF the
duplicate when only one was intended, whereby
the fOongs Of one leaf were omitted and the gross
amount Of taxes with which the Treasurer was
chargeable was lessened and, 2nd, The making
OF changes In the duplicates after the footings
were completed without considering the effect Of
such changes on the total footings and without
making the necessary corrections in the latter
The work reviewed.iby rs WAS performed by
various parties, male and female, none OF whom
had anything 20 gain by the perpetration Of a
fraud upon the county except by cOllusOn with
the Treasurer and independently Of the known
integrity the parties, we presume that such col.
ANoiuh hlN NV SSNloN 40 tu0 lhtb 1EthhuIdTt
Fessler has sirenuously insisted upon an invesl.
CATION OF the books and papers in the Auditors
office, upon the alleged ground that he had not
been allowed in semi-annual settlements all the
credits TO which he was entitled, which he would
scarcely do if such fraud aud cOllusion we're In
danger of being exposed by such investigation,
Our attedtion was specially called In the inter
est Of Mr., Fessler and his bondsmen to an appar.
ent error existing In the duplicate of the Fourth
Ward of CatnOn city in 1876, where the total taxes
of the 0Ut-lOts In that ward was carried forward
to the column where the taxes upon the in.loB
commenced, thus apparently charging the Trea-
surer twice with the tax upon the Out.lots amount
ing to Sll 35S g. Butthis error was soon discovered
by the party doing the footing, aud was by him or
her corrected ON the fifth leaf following of the du-
picate as well as at the close Of the duplicate in
the summing up the va iOus taxes-in-Ot OutlOt
and personal-in that ward for that year.
We submit with this report, and as part there
OF, revised statements of account between the
Commissioners and Treasurer with the corrections
rendered necessary by the errors and omissions
discovered as before mentioned. After deductiDg
the errors found as having been made against the
lIeaouIer EOm 'hOse III hleJ JdVOTt we upu tntL INC
latter exceed the former SS,543 6Ss, in which
amount the Treasurer is indebted to the county,
In addition to the amount found in his hands at
the September settlement 1878, as shown by the
balance sheet upon which that settlement was
based. Respectfully submitted,
GRO. W. RAPP,
JAS, s. ToNNER,
E. NJ. GRIMEs
Committee.
lat 1910