Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-03-03

| Total, 272 warrants, SS547. OF the abstracts
! of bills of costs, also reported missing, the
| clerk is still unable to find number of them,
as shown in exhibit c.
We found on hand November %, 1881,
| 259 uncslled-for jury warrants OF the various
| courts and in favor of sundry persons,
amounting to Sl483, bearing date from Feb
| ruaTy, 1871, to date. There were also on
| hand November 90, 1881, 2l79 uncalled-for
| Quarterly Court warrants, amounting to
S539l 10, bearing date from August, 1871, in
favor n sundry parties, and mostly for very
small amounts.
As many of the above warrants have been
on hand for a number OF years we do not
think they will ever be called for. They
have been entered on the books to the credit
OF the warrant account, and help to swell the
amount OF warrants outstanding. We there
fore respectfully recommend that the honor
able County Court order the chsirman to
cancel all such warrants bearing date prior
to 1880; and charge the warrant account with
the amount Cancelled, and note on the war
rant register "uncalled for and Cancelled"
and date of cancellation. We would also
recommend that in future, on the first of
each year, all warrants on hand over two
years prior thereto be treated in like manner
We find number of clerical errors in the
issuance of warrants. For full particulars we
refer to exhibits A and B, hereto attached
rants, though payable to order, redeemed
without being Endorsed. We think more at
teution should have been paid to this by the
officer who redeemed them.
The reports of George r. Powell, tax-col-
iector; B. P. Anderson, commissioner of
revenue, aud B. F. Coleman, clerk of the
First Circuit Court, for July, 1874, showing
the revenue collected by them for that
month, are also missing. In checking over
1f al, &,
some that were not sworn to.
GENERAL BOOKS.
In our partial report we said we were sat
isGed We had completed the largest and most
tedious part of our work, and unless we met
with nexpected hindrances we would be able
to finish in few weeks. We regret to say we
were disappointed; the trouble had Just
commenced, and the further we proceeded in
our examination of the general books the
more tangled we found matters. We found
it necessary to analyze several of the prin-
eipal accounts, notably J. j. Rawlings,
trustee, and the railroad bond accounts, in
which we found various errors.
In comparing J. J. Rawlings's trustee ac-
count with the register OF his settlement with
the chairman we discovered the acct unit had
been changed tuoice with 1892 SO (amount of
taxes reported as collected in his financial
settlement of March, 1879, and it was
closed by fictitious credit of STAT 26.
This necessitated a thorough analysis of
the account from its commencement, which
disclosed several other errors, the principal
one of which was that this account had been
credited with 1893 SO too much, which was
the amount of school fund disbursed that
month, and should have been credited to j.
J. Rawlings, trustee of the school fund
We then found it necessary to analyze this
latter account from its commencement, and
discovered, among other errors, that it had
been credited with S49l 81 of the above
amount, and it also was closed by a fictitious
charge of forty-two cents. After the errors
had been corrected, and the fictitious entries
done away with, both accounts balanced ex-
actly.
In examining the several railroad bonds
account made from Mr.. Cronin's books, we
discovered that entries had been made to
some which did not belong to them. Our
analysis of them resulted in finding that the
balances or amounts outstanding October 81,
1881, were incorrect. Below we give the
bilsnc as the account stood on the ledger,
and as they now stand corrected. and the diff
ferences: