Fergus County argus. [volume] (Lewistown, Mont.) 1886-1946, 1894-10-04

aiming the regular quarterly reports o
the treasurer. The county clerk has nov
no such book or account
The account with the treasurer kept b.,
the clerk relating to the collection of Ia IKE,
under the act OF March u, 1891. has no
been kept in the proper manner. The nc
count shown the for 1891 ano
1892 shows the treasurer indebted To tn,
county of Fergus for a sum about equal te
the taxes of those years. The year 1s9:
is not as yet entered in this account. Sec
1oI, page 1OI, contemplates the balancing
of the account of taxes by erediting tbs
treasurer with the amount collected up "a
the time OF the settlement mentioned and
bringing down a balance OF the amount o.
delinquent tax and then charging the treas
urer with the 10 per cent penalty to be
collected. See. 143, page III, OF the act
above mentioned together with preceding
sections make it the duty of the clerk on
the third Monday of February OF making a
final settlement of all the taxes of the pre-
vious year and then the account of the
treasurer will be closed and settled.
As to fees OF the office OF clerk and re-
eorder, which under the act of March 6,
1891, were to he turned over to the treas
urer for the use of the county, ] find the
Reception book" Of the clerks Office cor
rectly kept and all fees as far as could be
ascertained by the examiner were charged
thereon. | also find that reports have
been regularly made to the board OF com
missioners showing the receipts Of the
office and said reports were true and cor
rect copies of the Reception book" How
ever, | find that since the first settlement
or report Of fees the clerk has neglected to
turn over the county monies i'm full to the
county treasurer for the Use of the county
Each and every three months the amount
has been considerably short, in most cases
being about one-half of the amount ac-
knowledged by him to be due the county.
! find as shown by itemized report here
with that the amount due the county on
Sept. l, 1894. to be 81, SIGH. The total
fees of the office from January 1, 1899, to
September l, 1894, were S6,033.2O, of
which the treasurer has received So 2 90.
In Justice to the officer it may he stated
shte WV 'rh'ichey w ~ lFstftiC VI
not collecting vii fees in advance as the
law requires and the persons owing the
same not paying on demand.
SHERIFF.
Under tine salary law of 1891 which went
into effect January /. 1892, the sheriff, in
common with other officers, is required to
turn over tn the treasurer for the use of
the county all fees collected by him.
In the absence of quarterly reports from
the incumbent Of this Office during 1892, ]
am unable to exactly determine The correct
amount of fees due the county.
In the sherir's day book and the records
of the clerk of court and the dockets of the
justices of the peace, ! find that the bust
ness for that year in this office was small
in volume and AS far as | can ascertain the
amount of fees turned over to the treas
urer (S235.14) was approximately correct.
For the year 1898 and 1884 up to the
close Of the examination, June LIST, (as far
as this Office is concerned) | lind the quar-
terly reports to he full, complete and cor
rect.
The showing 81 frs for each quarter is
l''''f 7'Ab'f a''
of all records bearing on the same fail to
develop material errors. However. While
the reports show n collection of fees for the
eighteen months to he S975. 80. | find only
one pay ment to the treasurer, made in
March, 1898, of $50. The balance due the
county is $500. 80.
The monies received by the assessor are
solely from the collection of the special
poor tax. The collections under the reve-
nue. law of 1891 for the years 1891 and
1892 were made solely by the assessor and
not mostly by the treasurer as under the
former laws.
| find hat the officer for the years 1891
and 1892 made "a full collection and COM
plete and accounting for all receipts de-
livered and turned all the money due into
the treasury promptly. The collections
for 1891 were So, S92. for 1892 81, 3G4.
For 1893, 1.04I receipts were used and
issued by the assessor; of these Al were re.
turned and 90 accounted for as being in
the possession of the clerk of a mining com
paDy and no return made for them. This
leaves $40 as paid, amounting to 1850.
OF this amount there has been turned over
to the treasurer 81 SOS. 60. showing II bal
ance due the county of S3II.3S.
For 1894 the assessor has until the end
of the year To collect and make settlement,
go the examiner has made no inquiry into
the record for this year.
CLERK OF THE DISTRICT COURT.
The fees Of the clerk of the district court
from Jan. l, 1892, to Sept. !, 1891, | find
to amount To 81 ,5T6.75 from all sources
including probate, marriage licenses and
naturalization fees. Of this amount there
has been paid to the treasurer quarterly
srms a%ggregating 81 ,I67.7 IA. lea wing a bal
ance due the county oi $lO9.
The foregoing. with the report on the
treasurer's office previously made, cover
all of the offices which receive and disburse
county monies, and while the examination
has covered "A long period and has taken
longer to make than the examiner contem-
plated, it has been done as completely and
carefully as he was able to- do.
Very Respectfully Yours,
(Signed) WA. NJ. DOLILvER.
Oats $40 o per 100 Pounds, Freight sl.O0
per 100 Pounds.