The herald., 1894-07-27
A TELL-TALE RECEIPT AND STUB
Ex-Deputy County Assessor AL
CObler on Trial.
A Collection of Twelve Dollars That
Missed Fire.
County Assessor Gray Explains the
Methods of His Ofics - Psoula-
tions by Deputies Difficult
of Detection.

The trial OF ex-Dsputy County Asses
sor AL Cobler began yesterday in Judge
Smiths court under one of the indict.
ments for embezzlement returned against
him by the late grand jury.
Cobler, it will be remembered, was in
the assessors office during 1891, 1892
and 1898, and the charges against him
are based upon his alleged failure to
turn over money collected by him on
personal property taxes while he was an
outside deputy.
There are a number of indictments
covering different transactions, his trials
on which are Get to come up consecu-
lively. The special charge in the in
dictment upon which he is now on trial
is that he appropriated $12 which he
collected from the clothing firm of
Blume & Lu6in, who do business on
Main street.
By the system in force in the asses.
sor's office the deputies who collect the
personal property taxes receive books
of receipts, with which they are charged.
| These books contain receipts and stubs.
each receipt being numbered and its
corresponding stub bearing the same
number.
| When Cobler collected the $12 from
Blume q Lubin he gave them receipt
for it, but, it is alleged, did not turn in
the money or the etatement signed by
the firm showing their assessment. The
number of the receipt he gave the firm
was 1852. The corresponding stub num-
bered 1852, showed the collection from
Thos. Marinovioh. small restaurant
keeper on East First street OF 60 cents
on valuation OF his business OF $50.
! This amount Cobler is said to have paid
into the assessor'e ice, and kept the
SIP. Marinovich claims that he never
paid Cobler any so cents. and that all
he ever paid him was q poll tax OF 50.
The small Gums which Cobler is said to
have held out in this manner aggregate
several hundred dollars.
The prosecution is being conducted by
Deputy District Attorney Conkling and
Assistant District Attorney Ryan, while
the defendant has G. G. Stephens for
counsel. 1t did not take long to select
jury when the case was reached in the
afternoon, the following being the jury
men selected: James T. Fosmir, Fred
l.. Baker, Richard Quinn. Morris Ellis,
Thos. f. Barnes, Thos. l.. Chaplin, f. A.
Atwater, John ]. Brill, Thos. L. Elliott,
G. @. Bohannan, A. j. Lenox, sr., and
E. F. Hastings.
Mr.. Stephens attempted to prevent
the introduction of any testimony by
attacking the sufficiency of the indict-
ment on technical grounds, but his mo-
ton was overruled by the court, and
County Assessor f. Edward Gray gave
| bis testimony.
| ua lnin ~ y of
fee, and identified the receipt and stub
upon which the charge was based. He
also identified an itemized statement Of
his collections made by Cober during
the month of March, 1898, when the
alleged embezzlement occurred. In this
statement, which is in Cobler's hand
writing, the 60-cent item, lie found, but
no mention is made OF the $12 paid him
/ by Blume & Lubn.
The system Of checking up the re-
ceipts and etubs was explained by Mr..
Gray. His deputies turned in the money
they collected Saturday OF each week,
| and took receipts for it. At the end of
| each month they made itemized state
ments, which were checked up by the
stubs and assessment statements. Search
among the assesement lists had failed to
chow any from Blume & Lubin.
On cross-examinstion Mr.. Stephens
questioned Mr.. Gray about his feeling
towards Cobler, and he replied that he
had not called Cobler in after he ascer-
tanned there was a discrepancy becsuse
he did not feel called upon to do so,
owing to having done go once before
| that and given him an opportunity to
explain previous discrepancy.
Mr.. Stephens did not follow up this
line OF inquiry and seemed sorry that
he had asked the question.
One curious fact brought out by the
examination OF Mr.. Gray was that there
was no way OF detecting embezzlements
by deputies under the system in vogue,
unless by the information given by those
who paid the amounts to them or until
the next year rolled around. Mr.. Gray
admitted that this was the case, and
that there was no system of checks
upon the deputies. and if the assess-
ment statements and stubs agreed de.
lection was not probable at once. The
deputies make out the personal prop
erty lists and collect the taxes on them
at the same time.
Julius Blume testified to paying Cob
Ter $12. He signed the assessment list
and told Cobler that he had bills to paw
and would pay him later, which he did
in few weeks and took the receipt
shown in evidence.
The methods of the assessors Office
and search for the missing assessment
list were explained by Deputies L. f.
Barclay and Millsrd and Expert f. L.
BoStwick, the expert of the grand Jury.
Tom Marinovich testified that he never