The Forrest City times., 1893-09-29
Commissioners of Accounts Re-
 port.

 fixed by law. and proceeded first to examine the final settlement of J. :. Fitch, ex-sherif and collector. and found his accounts'with the county settled in full. except for the delin- quent lists of personal property for the years 1890 and 1891, turned over by him to his sisc- cessor. There is according to the books of tise county- clerk. bala 1ce on this account of sl44573 for 1890, and ofaSi5I0 for 1891 The law provides that these delinquent lists shall be turned over by retiring" collector 10 the clerk of the county, and by saidclerk to the incoming collector. It seems that Ex-Collec- tor Fitch turned his lists over to Sis successor direct and not to the clerk. and failed So file receipt for tise same, sfence the account stands open.
 We next examined the settlement of Sheriff and Collector Williams. and find thae every thing due the county was paid over in due time by trim.
 We next examined the settlement of County Treasurer l.. W. Aven, and found ti,e same correct and the proper vouchers on file.
 We next examined the settlement of Ex- Treasurer !. E. Wilson. and found the same in due form and the proper vouchers for all credits claimed by him on file. His settlement shows that lie has now in his haads the sum of ssl3s3s belonging to the several school dis. tricts of tie eolffrty, the sum of Slr55W W be- longing to the railroad bond fund. and the sum of sE .8f Belonging tb tie county general fund.
 Itis fact well Known ID your Honor and the general public that there is' an unsettled contest between Mir. Wilson and nr. Avcn as to the incumbency of the office of county treasurer but as yet it las been impossible for any citizen or any tribunal to ascertain where tfiiS'money s. whether it is on deposit in or out of the county, or in or out of the state, or wuethsr it has gone where the woodbine twiifeth. along with the effects of some one of the many financial coscerns, she wrecks of which strew the financial sea everywhere:
 This is large sum, paid by the taxpayers of the county.and they certainlyare not impor- us Elr. Wilson, and reduced to writing the following interrogatory and handed it 70 him. towit:
 I've ifnd by your settlement. approred' by the court. that you have in your hands, or county and district school funds, e9405.s4. Where is this money deposite4 and with whom and when did you last see the money ?"
 He declined to answer. until he had time to consult HIS III sOTnty. we duOWcu hiHi suCu time and upon conferring with him, refused to answer at all.
 It is very unfortunate that this money should be tie6jup in the manne-it is, as some of the sceool districts are practically prohib- ted from having schools this summer thereby.
 We find the accounts of ex-Clerk J. G. Stsrn, for tax on seals, wrts, etc. correct and fnlly setried
 We find the accounts of the present incam- bent, F. I,au rbtnghouse, in the same satisfac- tory condition.
 We ind that the Hor, w H. CoTey, ex-coun- ty judge. left the record of several days pro- ceedings ef the county court unsigned.
 We also And that ah page zs6 county court record H.. lie allowed claim of BIO to County Examiner Geo. Durham out of .the county general fi1d, when the said claim. according to law should have been paid out otthe school 9und.
 We find in one inst aaoe s claim allowed by the present. county jndge to c. II. Ha7ens. for lumber, W whteh is not itemised with sufficient accuracy.
 We find tbur the fuesds arising from estrays is covered iz,ao ,he county treasury. Phs is erroneous. ass the lsOx directs that it shall be part of the permanent school fund,
 We fnd that there is due from the late D .. NJ. Wilson. ats sheplr, the s.Sn of SlO3 oa ac count Of 6aes.
 We and th~t the various constsblss Of the county do not file formal written settlements with the couNty court us they should.and as the law conecmvates. Vsey pay over haes to the treasurer, and file their duplicate receipts with the clerk, and go their way, ,.and leave the clerk without authority to credit them with fnes against such prisoners as are hired out for less than their fines, or who aFe committed to jail iH default of payment. We would urge our county tudee to require them to settle at every term of county court, by filing the writ fen settlements contemplated hy law.
 We nacs that the total revenue avsins ss the euunty from all sources for the last ficxt year was sia,3l5l6, and the total expense was st,.tO5.55. Thus it ia sce@ that the eoeRty's income was s5 39 short of it's expenses. It seems that the last levy teg eo,,rs psesleula- ted the revenue or the expenses of the eo,snty. They levied only @smills on tse aoAar,. and the result is appreciated scrip and an empty treasury. The appropriations made fell short of the actusl expenses oA she various accounts from 3s per ct Co 200 per ct. The sum of x8se0 was appropriated for bridges and roads. and the retiring county judge lot contracts, or took steps, to build bridges. during the last month of bis term, which absorbed nearly tbe vhoe appropriation.
 We do not find any extravaaanee anywhere in the county administration. The ehargee made by the 0ffcas are according to the strict letter of the law. and the fee bill so far rs their fees go. and the county cau only be Drought out of dcbt by the looping of of every ex xpenditere that will not work serious incon-