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

! W NDTh assigned ana the clerks were al
/ liberty to spend a few hours talking ovel
old and new times.
AFTERNOON MEETING
/ The afternoon session commenced at D.
! m. in one of the basement rooms of the
county building. Secretary Atkinson read
the minutes of the last annual meeting
and there appeared no mistakes
The committee on order Of business re-
/ ported the following:
! Mr. Chairman-Your committee on or
der Of business beg leave to make the fol.
lowing report:
First-Reading Of minutes of last meet
ing.
Second-Unfinished business.
Ihird-Roll call for the purpose of the
( Introduction of new business
FOurth-RepOrts of committees.
Flith-Ihe reading of papers as assigned
at the last annual meeting.
l. Methods of keeping accounts and
making annual settlements with county
treasurers, by IL. L. Patterson, of Harper
county
2. Statistics, NJ D. Greenlee, of Doug
lass county.
?. Assessments, S. Dunkln, of Sedg-
wick county
4. Extending Taxes, w. T. Rouse, of
Barber county.
>. Roads and Highways, J. H. Buchan-
an. Usage county.
SiXth-The discussion of same
Seventh-App0intme of committees.
Eighth-Miscellaneo business.
THOs ID. KELLY,
Chairman.
NJ. d. GREENLEE,
w NJ ADAMS,
BEN PAGAN.
GLEN WHITE
The call of counties showed the follow
ing present: +, II. Smith, of Bourbon; o.
NJ. Mauch. of Colfey; j. b. Curry, of
Comanche; NJ d. Greenle, of Douglas:
Ben Pagan, of Ellsworth; 0. NJ. Wilbur.
of Franklin; w. NJ Adams, of Johnson;
NJ. q. Mustoe, of Kingman; +. NJ Viii
bite, of Lyon; w. II. Evans, of Marion: o.
+. Hambinson, deputy, of Mcpherson; T.
7. Kelly, of Miami; f. +. Beeber, of Ness;
:. j. Morris, of Reno; Il. II. Galloway, of
Republic; ;. Dunkin, OF Sedgwick; G. II.
Prince, of Sheridan; W. E Davis of Ste
vens; NJ. II. Carnes, Of Summer; G. Viii
hite, of Wilson.
This completed the work to the paper by
President Patterson. He had been as
signed the subject Method of Keeping
Accounts and Making Settlement with
the County Treasury The paper was
referred to as an exceptionally fine one
and is given complete as follows:
Mr. President:
At the twelfth annual convention of
County Clerks of Kansas. held in the city
OF Topeka in 1889 the committee on papers
assigned TO me the subject, Methods of
Keeping Accounts and Making Annual
Settlement with the County treasurer
While | feel that / thoroughly understand
the system which have used for the past
three years, when / come to the task of
putting the same on paper | keenly feel
my incompetency TO make plain 50 impOr-
tant a subject. However, ! shall endeavor
TO comply with the committees wish |
shall divide my subject in two parts, first
taking up the methods of keeping &C
counts with county treasurer:
Among the many things assigned TO the
duties of county clerks" by the statute
we lind that be shall keep a book or
books" in which he shall charge the
treasurer of his county with all receipts Of
money from whatever source it may
be derived. Namely from taxation
fines, state school fund, estrays, redemp-
tions; in fact. everything that the treasurer
is authorized to receive by law. These
charges are required to be made in sepa-
rate accounts and under appropriate head
ings. In addition he is required to keep
an account with the state OF Kansas; with
the county, under all the different sub
headings such as the general fund. the
poor fund, the bridge fund, the bond fund;
with the townships and cities of his
county and their different funds; with the
different school districts in his county and
all their different funds. such as teachers
fund, incidental fund. library fund, bond
fund, state ana county fund, and all the
other funds and accounts that are 50 nu-
merOUs and absolutely necessary TO be kept
in all well regulated counties. states or
Then, on the other hand,
when the treasurer shall lawfully pay out
any moneys, then the clerk shall give him
credit for the same, charging the proper
account with the amount 50 paid
This. then, brings Us TO the proper rela-
tion existing between clerks and treaSur-
ers of counties. as il relates TO the keep
clerk Of a county Is the bookAeeper; the
treasurer of d county l. the cashier
or receiving and discussing officer
Sometimes the clerk Is called the check
on the treasurer; but, II matters
not what he may be called
The facts stares us squarely IN the face,
that he stands as the safeguard between
the people and their treasury, and thus we
see the importance of our position, aud
the duty and responsibility we owe and
are wider 10 those who have honored Us
with this great position OF trust and con-
lidence. Then why should we not give
them our best thoughts and works Why
should we not be able AT all times in place
of stated periods to render our accounts I
Why the annual settlement, when things
have been forgotten and not the daily set
.lament when everything i fresh IN mem
)ry What would the business man OF 1
oday think were he to bee tod by his /.
book keeper, I do not know how our &C
counts are today and viii not know until 1
the annual settlement How much /
ash j in the treasury To what funds I
Toes il belongs How much i there in /.
,ach fund.- These are all questions that I
ne should be able TO answer IN an instant. 1
Whether they be asked 10y those whose Of 1
icial duty il is 70 examine our books and 1
accounts, or whether il be by the hum /
,lest citizen: whether il be at the end Of /
ne month. the end of the quarter, the /
md OF the year: whether at n stated or I
Instated period: whether at 9 O'Clock in 4
he evening. Yet how many OF Us could 4
answer any one Of these questions were \
hey TO be put TO us IN our oftce except .
IN one day in the year. That 4
annual settlement" day-yOu viii say We l
10 not have 10 know that-the law does 4
lot require it of Us Well, 1t does il We 4
ire willing 10 construe it that way. and il 1
We are unwilling il does not. But. let rs 4
zee what it does say: Section y, chapter