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

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shall keep record of the date and amount
Of all such orders and in a settlement with
| the county treasury he shall give him
credit for all such orders that have been
! paid by such treasurer and filed ia his of
! flee" Now, this section seems to say, and
in fact it does say, that the county clerk
shall draw orders on the treasurer for any
money! that may be due to any city, town
township, school distrct"-but you say
hold on there; just turn to section 10, arti.
Gle 4, chapter 81, compiled laws 1889 We
do 50. and then we read, The county
treasurer shall pay to each district treas
urer in the county all school moneys in the
county treasury belonging to the district
upon the order of the director
and clerk of the district. Provided,
that said order shall be accom-
panied by n certificate from the district
clerk stating that the treasurer of his dis
trict has executed and filed his bond as
required by law"
Do these sections conflict? In the alb
sence of any decision by the courts we are
unable 10 say or even decide. | might
also cite you to sections authorizing the
treasurer To pay any moneys in the
treasury under similar conditions to the
cities, townships, and other organizations
mentioned in section 81, but will not take
your time TO do this for the reason, as
belive, my point will be fully appreciated
and you will readily see at a glance that
owing to the conflicting statutes every
county has a system peculiar TO the ideas
and construction placed upon the law by
Its officers. This Is surely not right, and
| would ask how many of US did not say
to our immediate predecessor, John, /
would like to have you stay with me
awhile at least until | get familiar with
the workings OF the Office, and then
would ask again If the result of this was
not that you fell square into the ruts of
the old way? And then do you not re-
member how you promised your con-
stltuents just before you were elected that
II they just voted for you how much better
you would do things; how if you were
elected you would put business principles
into public business? Did you ever sit
down take the statute and study how
under the law, coupled with good business
ideas and modes of doing things,
you could formulate a system that
was an improvement upon the
old way, one that was so
perfect that it would be impossible for
without you knowing it, If so, you did d
commemorate act If not, you have not
done your duty Then, again, many of US
study to see how we can slight our work,
doing nothing more than we can absolute
ly help. knowing that our salary will come
just the same. Those of us that do this
are not much better than the common pur-
loiner of other peoples property. That is
not what we were elected for. That Is not
what people have placed us in positions of
trust for. But | am DEPRESSING from my
subject. !, however, hope l have made
plain the thought that under the conflict
ing statutes it is hard for any one to tell
just what the law intends the county
clerk to do, except in general way. But
having in my mind the idea that the book
keeper or clerk of the people should al
ways know how things were going, how
much cash was in the treasury, etc, / set
out TO formulate a system based on the
law by which should know, and this is
the way | have figured it out: Let us look
again at section 81 The latter part of
that section says after the clerk has drawn
these orders that in settlement with
the county treasurer he shall give him
credit for all such orders that have been
paid by such treasurer and filed in his
office" Now, that wording sounds like
the old fossil namely, annual settle
but | turn over anothe page and
run across this: 1.-The county tire sur
er shall take duplicate receipts
for all moneys. warrants, orders or other
evidences of Indebtedness paid out by him
in his official capacity, and forthwith file
one of such duplicates with the county
laws, so ! had found a section
Of law by which | can know what was
paid out at once, without waiting for
annual or quarterly settlements as had
been the rule After this all that was nee
essary to complete the system was the fol-
lowing: "In all cases where any person
shall any money into the county treasury
he shall take receipt therefore from the
county treasurer, but said receipt shall be
Of no validity until it is cOuntersigned by
The county clerk, except IL be tax re-
ceiDt." (See section 81 chapter p, com
piled laws, 'S9) This section permits the
clerk to know Of ali receipts by the treas
Irer except that from taxes but under
what is known as the depository law and
which formerly only applied to counties OF
>, 600 inhabitants, and then amended 50
hat on the order Of the commissioners all
counties having over 1000 inhabitants
could bv such order have repositories, was
1t the 1889 session of the legislature in a
manner extended over ali counties, and in
hat law we find this: All tax receipts
shall be cOuntersigned by the clerk before
he same are delivered TO the person en-
titled to the same, and the clerk shall !
charge the amount thereof to the treas |
lrer." (See section 70, r. chapter -, COM
oiled laws, 80 Now, taking those sec |
ions quoted as they read throwing aside |
al conflicting statutes, and we have a COM |
)lete check on the treasurer. This, then, |
Driugs us squarely TO the subject: |
The method of keeping accounts |
With the treasurer" November lst !
If each year Is the commencement |
f the tax year. and therefore the best /
line for putting into practice q complete |
heck aud show ali the time what is going |
IN system.
| shall call it the daily balance" system |
md then proceed to show how 10 bring 1t |
lbOut.
The law says "the clerk shall complete /
md deliver the tax rolls on or before the /
irst day of November. and shall charge |
he treasurer with the amount OF the 1
respective taxes thereon" Now right |
lere is the only ploce you may start 1
wrong and it viii be necessary to explain. /
Any person who Is accustomed TO keeping /
looks would see in an instant II this was 4
ollowed out that there would be a double /
barge Of the taxes TO the treasurer. For 4
Instance. suppose you would charge him /
With the taxes when you turned the rolls 4
,ver aud again when you countersigned /
he tax receipt. But this Is very easily 4
bviated. In place Of charging direct to /
ne treasurer's account and giving the /
roper funds their credit, you open what | /
ali general tav account, charging his 4
ccount with amount OF the tax rolls ADD 4
hen rs the taxes are collected, pOu credit /
he general tax account with the amount /
nd charge the treasurer's account with I
he same Thus you will see you are en-
bled at all times to know just what .
mount the treasurer should have in his .
ands. Under the old way OF charging
he treasurer's account direct his account
,ould always be more than IL should be
ntil the taxes We're all collected, and \
he only way of asCertaining Just
that amount the treasurer had .
7ould be TO take the tax rolls and 4
ee what he had collected and then take 1t
rom the whole charge. This would be a
cry lab0rious task aud when completed
on would not be absolutely sure of not
"a wing made error Nor WOuid YOU De {