The Superior times. [volume] (Superior, Wis.) 1870-1912, 1892-01-09
EYcrYlAIDy AL Hl~llf.

The report of the expert accountant,
Mr.. II. A. Johnson, of Minnesota, who
spent some weeks investigating aud
checking up the rec DIS and accounts
of the various county otIici.:ls, was sub
mItted TO the county board last We'd
nesday, and in the main was adopted
bv the board. one recommends
ton offered in a change of methods of
kee, ing the records only, being reject
ct, Is no, conforming 10 the " iac;,n
sin statute in TIE premises. The Gist
Of the report is contained in the fol-
lowing summary OF the document:
Il find that the receipts and dis
hursetuents OF the county treasurer for
The fiscal year ending March 10, 1891
were substantially, az set forth IN his
report, only two small errors being
found Certificates OF deposit We're
shown the investigating committee
exceeding the amount OF the treasli
rei ; cas! balance by about 3 ,0Go. The
treasurer SAYS the difference is made
up Of CHECKS outstanding and private
funds Ii is greatly to be regretted
that the .Wsut the state do not pre-
hb.t tie ningiing OF public and pri-
waite funds"
The report here recommended a
number Of changes in the system of
book keeping III the trea,urer's Office,
none of which were material, but all
calculated TO SYSTEMATIC and simplify
the accounts Of the treasurer.
The rerort continues; Il have been
requested 10y some Of the members of
the county board TO ascertain the am
cunt OF interest OH the county funds
since june list, but there Is no record
in either office of the amount of actual
cash III ine county treasurer posses
sion 1T any tine except ai the close OF
the financial wear, us the treasurer
made NJ wethly report of receipts and
d .sburseIntnls To the county clerk, as
required ny ltw Ii it were shown
that the treasurer WAS liable for the
interest on the cash in his possession,
he could then be required to show how
much his daily balances We're.
CLERK OF COURTS OFFICE.
This Office was examined by the
members of the invest eating Com
mittee and they left no formal report
with me, but they said they found no
errors.
TIE COUNTY CLERKS OFFICE.
The b.llance on hand at the close Of
the year is substantially correct. n
numher OF small errors We're found
which nearly balance each other. AT
the CLOSE of nv work in the Office Mr..
Leader presented certificates of de-
poSit bank accounts and cash items
equal in amount to the bal ceS on
hand as shown by his book at that
date"
For this office Mr.. Johnson recon-
mend..d i book of redemption receipts
and 4 record OF assignments OF county
certificates, q register Of receipts and
payment and register OF county
orders issued. Also The introduction
in the ledger OF New accounts To Oe
known us the city of -- certificates
or town of certificates to which
shall be credited ana charged to the
proper town or city ut the close OF the
annual tax sale the amounts of the
original taxes of such town or city con
tanned in the certificate sold to the
county. These county certificates
when redeemed or assigned should be
credited back to the proper town OF
city AT the end OF The month.
The object of this change is that
the town or city treasurer may know
from the county clerks books the
actual amount OF cash due him as such
treasurer.
The changes recommended are no
reflection on the work of the county
treasurer or county clerk, they having
continued The systems IN use In the
county for MANY Years. but the great
increase in business in their office re-
quires more systematic methods.
THE &JNICIrAL COURT.
The records OF tie MUNICIPAL court
from January ! to September 20 were
examined. Quite Il number OF cases
were not reported. There is no record
oi summonsrs Issued but not returned
except Ill The report, though the law
SAYS they shall be entered upon the
docket; hence the checking III Of this
part OF the report was Very unsattS-
f ctOrY. \ system of records WIS re-
90 amended 10y the use OF stubs to
eel! summons issued, but Judge Erld
ley objects to their use as hr might be
thereby compelled to pay the fees III
cases whore the clerk had neglected 10
collect them. 1t would seem, how
ever thai the officer who neglected TO
collect the proper fee should be the
loser instead OF the county.
After May |, 81 of the 81 collected
on evil clscs appealed was not paid
over but remained IN liU>St sSIon OF the
court. Before aat time ii WAS paid
over to the county treasurer, and 1t
would seem that WAS correct, but be-
ing a question of law the matter WAS
referred To to the Il strict attorney.
in conclusion | desire TO express
my thanks to members of the county
board fuf their generous treatment
and to the several county officers tor
their aid and evident desire to make
the investigation a complete as pos
sl.;lc'