Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1894-11-29


To the Honorable Board OF County Commission.
ere OF PHILIPPE county, Kansas,
GENTDEMRN'-
In accordance with the terms OF my agreement,
made with your Honorable Board in October 1894,
ae follows.
COPY OF PROPORTION.
will mako an examination OF the books and &C.
counts OF the county clerks and county treasur-
ere offices OF your county, from the date up to
which former examination was made by me IL
the year ls9Oto the date Of your Oct 1894 settlement
with county treasurer, Twill also examine and
report upon oil fees that should have been turned
into tho county treasury and not now outlawed,
i will also examine into the matter Of erroneous
state taxes and the keeping Of insane persons by
your county, my compensation to be twothlrds
OF any amount recovered from the state Of Kan.
eas on account OF state taxes, and onethird Of
any amount that may be allowed by State Auditor
IN favor Of your county for the keeping OF insane
persons by reason Of work done by me.
In the event Of your desiring to have only the
county clerks and county trearurers offices exam.
ined, will do that work for one half OF the
amount may secure from the state on account
OF state tax, and one-third OF the amount | may
get allowed for the keeping Of insane persons
The conditions upon which the above PROPOSE
ton ie made are AZ follows;
Flrst--NO payment 10 be made 10 mo or liabl
ty incurred by your county until after You shall
have received satisfactory notice from the state OF
the nature and amount OF any allowances that may
DC maze on hCCOuulO k Clhllllh pTtpHcU ny me-
Second--lt 10 fully Understood by me that nm
to have no part or share In any sum that may DO
found 10 due your county from any county officer,
All OF which is respectfully submitted.
w, II. MOORE Public accountant.
have made careful examination OF the books
aud accounts OF the county treasurers and county
clerks who have served your county from April
rs, 1890, 1.-THE date Of former examination made
by mel 10 the close OF buainess on the 9Th day OF
October, 1894, and submit herewith balance
sheet showing the financial condition OF your
county at that date have also obtained credit
for your county from the state OF Kansas, on &C.
count OF erroneous state tax, the sum OF Sl,30i w.
have also prepared, aud submit herewith,
statements showing the amount OF fees, fines,
ETC., received by tho various county Officers and
Justices Of the peace, and the amounts accounted
Tor by them.
Referring to the account OF Jacob Nipps. ex.
county treasurer, beg to call your attention TO
the following.
During the year 1887 the board II commission
ers made an order that W 100 Of eurplus from
the eaIe OF poor farm BE- Loaned out on notes (eee
commissioners journal "B," pag0 4Sl), and t0p
pears that about 81 800 Of notes were drawn, pay
able TO the order OF the chairman OF the board
OF county commissioners, and the money
advanced by Jacob Nippss, who was coun
~ treasurer ut that time. IL also appears that
the county poor fund was not charged with the
amounts paid ont by Mr., Nipps ON these notes,
but that Mr.. Nipps reli,d upon the notes them
selves for vouchers.
There still RENAME unpaid OF there notes the
sum OF $IB46v, us follOws
U. II, LelinRwell, o,,.,,.,.,,,u.. ..,...,S 20 "
Irwin Mcdowell, $50. ,,,,. .,.,,.. lT&
county poor fund should have been charged by
Mr.. Nipps with the amount advanced by him on
the nOtes In question, but No that was not done
the amount OF such notes remaining unpaid bU
long TO him and should be paid by warrant
drawn on county poor fund,
Among the stubs OF receipts Issued by Mr.,
Nipps, Tor fines received during his term OF office,
and charged TO him by my examination Of April
", 1891, Is one showing that he received fine Of
$4,000 from W, A. Pratt justice OF the peace,
and II now appears from Transcript OF the cure
filed herewith, that the amount OF the fine paid
to MIR. Aipps was only 81 w. In this transaction,
Mr.. Nipps would be entitled 10 S9g,UU 1Om the
state school fund, making tho sum totA due him,
$3.50 90.
The amount Of feee fines et3,, received by the
various county officers and justices OF the peace
of your county, and the amounts accounted for
by them, from December /, 1891 TO october l, 1894
with the exception OF j. A. Mercer excOnnty
treasurer, whose account IL shown up " and III.
Guiding October y, 1884 are aB follows;
REHABILITATION,
Showing the amount of fees and fines collected
and the amount accounted for by county officers
and justices OF the peace Of Phillips county, from
December l, 1891 to october /, 1894