Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1880-04-10

mote the public interests you have IN charge.
l. The first is the manlfestly unsafe condi'
ton of the books. records and other documents
in the financial offices of the county. AS you
are aware those in the Office of the Auditor are
80 scattered as to be beyond his immediate and
constant surveillance or that of his deputies.
and it ia quite possible that documents OF
records of great value may be distracted and
taken away without his knowledge. The safes
in the Treasurers Office and especially those in
the Auditors office. can hold but portion of
the current account books, while the tax dupli-
Gates of the current and all former years, the
tax Judgment books, aud other records of i'm
mense value which can never be replaced. are
constantly subject to the imminent
risks of destruction by fire. The mat
ter cannot of course be new one to you, but
1 feel it to be my duty again to bring it to your
notice and to express the opinion that IN the
| absence of immediate arrangements for pro-
| viding more cOmmodious and convenient
places of business for these officers, which are
much needed. Fire proof vaults for the
protection of the property of the county are of
prime necessity, and delay in providing them
can only be INDUCED in from motives of false
| economy.
III. 1t is perhaps on account of this want
| that it has come to be the custom of your board
| to destroy all orders and warrants paid by the
| Treasurer when brought before you for final
| examination, thus three times ayear destroy
| ing all original vouchers having the highest
| authority as evidence. The attention OF your
Board has been called to this, as it seems to me,
| indefensible practice in my circular No. 8,
page IL, issued on May l, 1879. 1t was there
| recommended ''that all evidences of the pay
| ment of claims be preserved for the term of i've
years at least" but doubtless the period for the
| outlawry of other claims would be better and
should be substituted.
| III. Bonds of banks designated as depos-
| 4 ktao Ok If
with care the advertisement of the Board of
Auditors dated Jan. 6, 1876, the proposals of
| the various banks, the approval of
the bonds by the Board of Commits
sioners, as appearing upon your records
and the bonds themselves. find that all your
minutes are signed by the auditor as clerk of
| the board, alone, and without his seal, and
that all the official bonds, with two exceptions,
| and all the depository bonds, are approved
alone by the auditor, without seal. 1t certainly
seems to me that all these proceedings and doc
uments should be signed by the chairman of
the board, and attested by the auditor, with
his seal, thus making them legal evidence
(secs. los, LOG, page 1877 G. 81 without further
proceeding. Many changes have taken place
since these latter bonds were given and it is
my duty to call your attention to them that
you may take proper steps to protect the in
terests of the county. The act (sec. $50, p.
146, G. 81 requires that the bonds shall be
'signed by not less than five freeholders of said
county as sureties. p" The deaths of Messrs. Nc
Quillan and Thompson, sureties for the First
National bank, and of Messrs. Irvine and Culver,
sureties for the Farmers & Mechanics bank,
have reduced the sureties upon these two bonds
below the statutory number. Changes have
also occurred affecting the financial RESPONSE
bility of some of the sureties, and make note
of some of these which ought to have your careful
consideration, and IN this consideration is also
20 ho rdadf hQ or fn he Of
stockholders of banks being accepted as sureties
upon their bonds unless it is beyond all ques-
ton that their individual responsibility would
not be affected by the failure of the bank.
With both these thoughts in mind, the respon-
sibility of the sureties on the following bonds
is submitted to you for judgment, viz: See
also the P. s.
Bond of German american Bank for $50, COO,
with Ferd. Willius. Gustav Willius,
Aug Holterhoff, P. r. l.. Har-
denburg and Uri L. Lamprey, as sureties,
each having justified to the sum of $4,000
above the debts and liabilities and exclusive of
his property exempt by law.
Bond of Da1OSon d Co. for 100000, with
Albert Armstrong, Chas. T. Miller, @. s. Uline,
Ihos. Grace and 1. F. A. Studdart as sureties,
justifying to $4,000 each.
Bond of Farmers DE- Mechanics Bank for
$4,000, with Geo. Culver, John Harrington,
Alfred Wharton, John R. Irvine, and Chas. A.
Morton as sureties, justifying to $4,000 each.
Bond of Saint Paul Savings Bank for $780,
600, with VIM. r. Marshall, Jno. s. Prince,
R. W. johnson, 81. r. Brill and 81. Sahlgaard as
sureties, justifylng to 50, 600 each.
Under the proviso of par. 2, sec. $50 of the
act THAT the amount deposited in any bank
or banking house shall not exceed the assessed
capital stock of said bank or banking house, as
shall appear on the duplicate tax list" the
Board of audit seems to have transcribed It's
in wiz fho of ho
bond of Dawson & Co., at 100000 (''double
the amount of funds to be deposited and in
''reuuiring'' the treasurer to deposit to the
limit of $4,000, therein. The amount
sessed to that firm on the duplicate of 1875 as
abated by the tax committee was 10000, and
it has not for any subsequent year reached the
sum of $4,000.
". In regard to the official bonds,
that of the Clerk of the Court
is approved in pencil, which would hardly
seem to be the proper thing for document of
that Importance. The penal sum named in
the bond of the treasurer l note has been
raised from 100000 for the past term to that
of 100000 for the term about to commence.
Upon what principle your board has fixed this
amount of penalty it is impossible to deter
mine. The bond being given as a protection to
the State and county, it would seem to be oh
vious that it should protect all the funds in
the treasury and not a part of them. The at
| torney general of the State in an official opin-
ion given this Office on the subject of official
| bonds under date of June 26, 1878, says:
''Sureties cannot be held in an amount exceed
| ing the penalty expressed in the bond executed
| by them. Care should be taken, therefore,
and especially in the case of county treasurers,
| to fix the penalty high enough to cover the
| highest amount likely to come into their hands
officially during the term for which such bond
is given" The bonds given by banks as de-
pOsitories afford no protection for the funds ex-
cept in case of their failure, every cent so de-
posted is subject to the check OF the treasurer
at any moment. 1t is we'll known that in Ram
sey county the highest amount likely to come
into the treasurer's hands officially during each
year exceeds by three or four times the amount
| of penalty fixed by your board, even for the
term commencing on March LIST prnx.
| 1t is not difficult for man of high
standing and character to obtain sureties
| for the highest amount, while the naming of
that sum would make it difficult, if not i'm
possible for one of different character as a
possible incumbent to qualify for such an i'm
portant and responsible Office.
| V. As to the matter of abatement of taxes
| the action of the boards or committees charged
| with that duty is open to much criticism. I'm
der the act of 1874 many loose practices pre-
vailed to which / need not now refer. Even
under the act of 1876, which took effect Aug.
| l of that year, the exceptions are numerous in
which the statements of applicants are not
sworn to according to law, some abstements
| being made without formal petition, on scraps
| of paper and on pencil memoranda. The petit