Hopkinsville Kentuckian. [volume] (Hopkinsville, Ky.) 1889-1918, 1890-06-27
CAN THIS BE TRUE?
The Auditors Agent Sues Ex-
Sheriff Boyd and His Sureties.
An investigation Begun and Further
Access to the Books Refused.
Charges Made That Almost Takes Ones
Breath Away.

| E. Randolph, agent of the State Aud
itor for Christian county, against Elk
Sheriff John Boyd and his sureties
! for 1888, which created sensation
by reason of the very startling devel
opments alleged to have been made
Agent Randolph sometime ago re'
ceived instructions from the Auditor
to investigate the books of the sheriff,
OF Christian county for ten years back
to ascertain II property had been list
ed by the sheriifs under the law which
authorizes the sheriffs to list property
overlooked by the assessor.
Attention was attracted to the mat
ter by the fact that more than $780,
600 was listed and reported in 1899 by
the present sheriff, an unusual occur
renee.
Investigations were quietly begun
and Agent Randolph soon began to
make discoveries that aroused his sus-
picions, These were communicated
to Auditor Norman and comparisons
were made with his books. The Au-
ditor gave the following statement
some days ago: -
81, L. G. Norman, Auditor of Public
Accounts for the State of Kentucky,
do hereby certify that upon examina-
ton OF the records of said office l find
that during the years 1881, 1882, 1883,
1884, 1885, 1856, 1887 and 1888, no
additional lists were reported to this
Office by the sheriffs of Christian
county, except for the years 1881 and
1888, copies Of which lists are this day
copied and certified. Given under
my hand this 18th of June, 1890.
L. G. NORMAN, Auditor P. A."
The lists for 1881 and 1888 were
for few thousand dollars each, that
for 1888 being S7,445, and the tax
thereon $3S.05. This amount, less his
25 per cent, was accounted for when
Sheriff Boyd made his settlement
with the State and obtained his qui
etus. Agent Randolph on Wcdnes-
day asked ex-Deputy Sheriff o. S.
Brown for the books of 1888 and as
sisted by Esq. Alex. Campbell and
Hugh Mckee made an examination
in the presence of Mr.. Brown in the
Circuit Clerks Office of the books for
that year. They reported the as
founding discovery that 1912, 100 had
been listed and the taxes collected
thereon by the sheriff, the aggregate
amounting TO more than S., 100. Agent
Randolph again asked for tho books
yesterday TO continue the investigation
ordered, but Mr.. Brown declined to
give further access to them, giving
as reason that Mr.. Boyd was out OF
town and he could not let his books
be examined in his absence. This put
a stop to the investigation begun, but
Agent Randolph at once employed
Wood & Bell as attorneys for the
State and brought suit against Mr..
Boyd and his sureties, ruling them TO
appear before the county judge on
July 10 and show cause why judg-
ment should not be given against
them for 81 ,5i0.4l, the States portion
of the S3,l0O, and so per cent. addi-
tional as penalty, and also demand
ing the production of the books with
held. Mr.. Boyd's sureties for 1888 are
Drury Boyd, G. E. Boyd, o. S..
Brown, A. Gillilsnd, w. r. Arm
strong, ]. Ii. Pyle, j. A. Boyd, W. L.
Boyd, deceased W. i. Boyd, ]. F.
Meacham and S. Smith.
Agent Randolph was seen yester-
day and stated that his orders were
imperative and that the investigation
would be completed as soon as he
could get possession OF the books.
The books OF the present Sheriff,
MIR. w. NJ. West, were promptly
turned over for 1889 and 1890 and
will be investigated with the rest.
There have been three Sherifrs in
ten years, viz: G. NJ. Brown, from
1880 to 1884; John Boyd, from 1884 to
1888, and w. NJ. West since 1888.
The Agents of the Auditor intimate
that other discoveries have been made
that will bear directly upon the tax
payers and not upon the state alone.
While they decline to talk about this
feature of the case, it is understood to
refer to the raising Of the lists in copy
ing the assessors books. If this has
been done there is no telling to what
an extent the amounts may foot up in
each year Until all of the facts can
be arrived at comment will be withheld.
The county is of course interested
with the State in the taxes alleged TO
have been collected and not reported.
The State and county are better able
to stand the losses than individual
taxpayers and it is TO be hoped that
the people at least have not been
made the victims of either gross
carelessness or fragrant frauds. II
taxes have been raised and the people
systematically robbed, there will be
howl from Pond River to Flat Lick.
Mr.. Brown was seen late in the al.
ternoon and asked II be had any states
ment to make. Nothing further than
to deny that there is anything like the
shortage alleged There may be
slight balances due, which we are
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