Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-03-03
J R. Green, encouragement, Bartlett Circuit

Court
.oevsak-We find that the clerk keeps
| judgment account, end when party obtain
| a judgment against the county, he is crediteC
with II IN this account. We do not think thi
exactly proper, and hat il would be bette
/ to open an account directly with the part,
! himself the tme a. any other Indebtedness
! We do not consider II worth while to max,
/ any change at present, a. we are confden
/ that the judgments still unsettled will soor
! be paid, and that IL Is hardly probable there
/ will be any mere soon. Should there be
| however, We suggest that this change b,
made.
Eig5h.-we also find that the clerk ha:
/ opened acco unts with all the magis-
/ trates Of the county. We are of the
opinion that this Is unnecessary, ss these ac.
counts consist simply Of a charge of fines
( etc, collected by them during the current
month, and are credited with the amount OF
same paid the trustee, a. per his receipt As
It seems TO be an object 10 have record of
these collections monthly, this result could
be as easily arrived at by keeping a small
auxiliary book, TO be called Magistrates
Register" (or any other name chosen), in
which each one should have a separate page.
where the amount OF his monthly collections
would be entered, and when paid to trustee,
to be SO noted opposite the name This
would not only prevent multiplicity OF I'M
important accounts on the ledger, but would
also save numerous journal entries. The
only entries then necessary would be once a
month, to charge the trustee and credit
revenue account with the total amount
collected by all of them.
AlRth-Ihe above recommendation will
also apply TO the account opened with the
county ranger, which is of like character and
can be treated in like manner.
IeHth.-We recommt nd that a trial bal
ance be taken off monthly or quarterly (as
may be thought best, and entered in a regu-
lar trial-balance book.
In making our suggestions as to the books
and the system of keeping them, we have
endeavored to make them conform nearly
as il was practicable TO those of business
house, and We believe if they are followed
the work of the office will be easy and no
further trouble experienced. To take care
OF the books and papers properly, it will be
necessary to provide a better and more
secure place to keep them in. The books in
daily use are too numerous to be kept in a
sale, and are too valuable 10 be kept out
upon the desks unprotected from fire. We
therefore recommend that vault be con-
structed and fitted mp TO keep them Ill. If it
is Improbable TO build one convenient to
the rooms now used as the chairman's office,
it would be better to move the office rather than
go without the vault. In TACT, we think il the
chang. can be made without disarranging
the other offices too much, 1t should be
moved TO the first floor, as we understand
the chairman has II transact a large proper
ton of his business with the trustee and
County Court clerk. We believe it is not
only customary, but necessary for the chair
man to have clerk to keep the books and
attend TO the other duties of the office. Such
being the case we cannot see the Justice of
making him pay the clerk out of his own
salary. We therefore suggest that he be al
lowed a sufficient sum in addition for this
purpose. As all the warrants redeemed
prior to October 81, 1881, except those noted
as missing, have been examined, checked and
upon by us we do not see any ad-
vantage in keeping them longer, therefore we
suggest that they be burned.
In conclusion, we feel that it is our duty
u say, that during the whole examination
Esquire Holeman has ever shown a
willingness 10 furnish US with all in
formation, and seemtd DESTROYS that
the examination shou be thorough
and complete. We here tender him our
thanks for many courtesies extended TO us.
We also thank Esquires Smith aud Moffet
or courtesies. All of which is respectfully
submitted
EDWARD BOURNE. Chairman.
C A. 5. RICHARDSON,
JOHN J. DUFFY,
a. JONES.