The Abilene reflector. [volume] (Abilene, Kan.) 1883-1888, 1885-06-04
EXAMINE THE BOOKS.
The Necessity for This Clear to the Mo-
Obtuse Intelligence.

The Necessity for This Clear to the Most
Obtuse Intelligence.
Republican exultation over the accu-
rate balancing of the cash in the United
States Treasury is too pronounced and
loud to be wholly genuine. 1t deceives
nobody, not even themselves. Nobody
anticipated any shortage in the cash
account, and there would have been just
as much surprise among Democrats as
among Republicans if shortage had
been shown.
The Treasury proper, that is, the
cash room, is the last place where any
stealing would be likely or practicable.
1t is one of the necessities OF the bust
ness that the cash should be balanced
and the balance verified daily; and until
this is done the employees are compelled
to remain in the office. Only by a COM
bination of all the persons through
whose hands the money passes or who
have custody of it could any abstraction
be made. Such a combination it
would be almost impossible to effect.
Every member of it would know that
he was 81 the power of every other. and
that any change in the official force
would almost inevitably bring sure de-
lection. A large combination, more
over, would mean small profits and di-
vision; and the minimum of results with
the maximum of risk is not attractive to
the dishonest.
1t would have been safe to predict,
then. at any time that the cash count in
the Treasury would come out right to Il
cent as it has If there has been any
fraud in that branch of the Government
it will be found in the books, where con-
cealment is comparatively easy, and in
wolves collision on the part of but few.
The accuracy of the cash count, and its
correspondence with the figures shown
bv the books, is not at all conclusive as
to the accuracy of the latter, or of the
fact that they have been honestly kept.
Still less is it conclusive as to the hon
esty of the bookkeeping in other
branches beside the Treasury.
1t is a consideration of this fact which
shows the Republican exultation I'M
founded. They miSrepresent when they
say that the Democratic cry was count
the cash" The Democratic cry was
overhaul the books" and wherever
that has been done thoroughly and i'm
partially the necessity for doing it has
been made clear. In the Agricultural
Bureau, for instance, a mere surface eX-
animation of the books shows the most
astounding mismanagement, if nothing
worse. OF the 100000 appropriation
for the seed division, which should have
lasted till the 30th of June, every dollar
was expended before May l, or so
shown to be by the books. The books
also show the purchase of sorghum
seed by the hundred bushels at g. 30 to
81 90 bushel, when the same seed
could have been bought at twenty-five
cents a bushel. This may be mere
mismanagement;b but if it occurred in a
private business there would be a very
rigid inquiry on the part of those furnish
ing the funds to ascertain if there
were nothing worse than mismanage
ment. No private business house would
accept as final the showing of the book
keeper and cashier accounting for the
expenditure of thousands of dollars by
the alleged purchase of goods at ten
times the market price. Nor should
the taxpayers of the country accept
any such showing from the agents who
have been disbursing their money and
processing to keep an account of it.
This exhibit from the Agricultural
Bureau illustrates very forcibly the folly
of accepting mere accuracy of cash
count or even an accurate balancing of
the books as evidence of honesty and
good management. 1t shows that the
books may balance to a cent. as it is
claimed they do in the Internal Revenue
Department, while thousands of dollars
have been squandered or misappropri-
ed.-DetrOH Free Press.