The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1890-11-19

see the orders and plan. You will notice
in the first place Immediately under the
rubber stamp is slip of paper on which
it reads;
11-1l-90
Rec ll129
Dish 4l4 40 y. G. Tr.
These figures given me are made by the
treasurer but do not use them only to see
that we balance on that days business.
Now. you ask how ] know he received
Sll1.29 that day This is how ] know:
When I countersign a tax receipt have Il
book in which record the date, by whom
paid, the number of receipt, and amount;
This particular day | add the several
amounts and find he has collected in
taxes S41.6S When a town lot or tract Of
land is redeemed from tax sale the law re-
Quires that the county clerk shall make
certificate Of that fact; consequently keep
a book which / call redemption record.
md as piece of property is redeemed l
enter in that book the date, name of to
whom Sold the number OF the tax sale
certificate, and the amount of the redemp-
lion: by adding these amounts together
and that on this day / received from re
hemptions S6A6l. (The same applies to as
Bignments but on this day there were
none.) Then here Is a duplicate receipt
given by the treasurer to county superin-
PENDENT Ior funds belonging to the Nor
NAL Institute fund and which is counter
signed by me and l charge its amount, So
j add these amounts and ] find the result
90 be Sll %; thus we agree on receipts
and I enter same on my blotter. Now, he
says / have disbursed S41449. Let
us see-hcre are some tax sale
certificates we add them together and find
that they amount to S16022. | take the
redemption record, find the number of the
certificate, and see that il corresponds
with amount placed on record at time of
4 4
by whom surrendered, and amount; give
the treasurer credit, and then cancel the
certificate
Then we have an order on Spring town
khip general fund for Sl3932. This is
compared with stub of order book, receipt
examined as before stated and then can
celed Then we have order for school dis
trct No. .. for the teacher and incidental
fund $3.50, and for the state and county
fund $50. u, and which are treated in same
manner as the township order and can
celled.
then add these several amounts and ]
have S4l449. We ogree on disbursements
and / enter on blOtter as before shown,
aud bring balance down for next day
Should we not agree in our balance we i'm
mediately look up wherein we differ,
which is always easily found, everything
being fresh in memory and the error is
easily corrected. From the blotter / post
30 the journal. and from the journal to the
ledger. This l do once a week-generally
Rvery Monday morning. Each quarter
take off trial balance and
bring down my balance in
I'm each account With this system of
keeping your accounts you are not only
able at all times to positively state the ac-
tual cash in the treasury. but, to what
particular account it belongs And, in
connection with the depository law YOU
a,,D 10 EnnNu VIII
funds are. Under this law the treasurer
is compelled TO deposit daily in a designa-
ted depository, or repositories, and to file
duplicate deposit slip with the county
clerk, and all checks drawn on these depOs-
itories must be recorded and counter
signed by the clerk, thus absolutely if car
ried out, removing all chance of defalca-
ton. To my mind, If strictly observed
and adhered to by the clerks of Kansas
shortage in accounts would be a thing of
the past. expert accountants, for which
thousands of dollars are being paid out in
this state. would be out of something to
do, aud the only opportunity of a treasurer
would be TO leave between shutdown and
sunup with one days business, or, when
he went to settle with the state treasurer
forget to stop until he reached Canada.
We now reach the second part of our
subject Annual settlement and of
which, under the daily balance system"
see that. under it, all the business is up.
You VIII also remember that
mentioned, in the keeping of accounts. -
that trial balance was taken each quar-
ter and the balance brought down. There
fore this is the time chosen by the COM
missioners for this settlement, and is done
IN tins manner. The commissioners take
my ledger, the treasurer is then called in
and he brings with him his ledger Then
one of the commissioners say. Mr. Treas
urer, we want 50 much money for the
state Of Kansas. Have YOU got itH' Il
have we want so much money for the
county general fund. Have YOU got thatt''
Il have;' and so the questions are asked
until all Of the three hundred accounts
have been asked about aud the answers
given. Then the commissioners say all Of
these accounts amount 10 50 much. We de-
sire 10 count and see that the funds are all
IN your possession. They repair 10 his Of
flee where he presents to them certified
certificates Of the designated depository
or repositories The cash ana cash items
in has office are counted, then the COM
miSsioners return TO their Office. having
Rscertained that the cash is all there, or
der that their findings be made OF record.
adjourn, and the annual settlement i
over
And now in conclusion desire to ask
how shall such system be brought about ;
j believe you Will all agree with me that
1t should be. l believe that those
who we serve desire the law be
80 put around us that we NAV
not be tempted This being true. I would
ask were this body 10. by resolution, say.
Resolved. that il be the sense OF this meet
ing that the clerks of Kansas do hereby
adopt the plan as set out in this paper. and
that we each OF us do hereby agree 10 ADOPT
such plan, and unanimously sign and pass