Phillipsburg herald. [volume] (Phillipsburg, Kan.) 1882-1905, 1895-10-24
Those county rnvestIqatIone.

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bis first examination in 1890, he sub
mitted bis report of that examination
on June 3, 1890. This report was
quite exhaustive and covered every
financial transaction Of the county
from ITS organization up to April 18th
of that year Upon the fling OF this
report the board of county commits
siouers made the following order
which is found Oh page SO Of journal
Q Of the commissioners journal;
"On motion the report was accepted
and the balances shown in the various
funds were declared the proper bal
ances 10 said funds, and the treasurer
is instructed to open up new ledger
to correspond with the same"
Now il the new ledger had been
opened up to correspond with this
eleven hundred dollar report Of Mr.
Moore, there would never have been
another examination necessary, as he
provided an excellent plan for the
future transactions Of the county
treasurer. In that report Mr.. Moore
showed very plainly that there was
considerable money on hand with the
treasurer and no place to charge it up
so that it would appear IS charge
against him. In all such cases Mr..
Moore marked out a perfect plan for
the future, and the county commits
sioners ordered the county treasurer
to open up a new ledger to cores
pond with this report. This investi
cation and report cost the taxpayers
of Phillips county eleven hundred
dollars, and every suggestion therein
should have been carefully followed
by the officers of the county,
At that time q. p. Barber was
county treasurer, and he wholly neg
lected aud failed to comply with the
plain command of the county commits
sioners They ordered him to open
new ledger with new accounts to cor
respond with Mr.. Moore's report, but
ha failed entirely to do it, and no such
ledger was opened. He not only fail
ed to open the new ledger as he was
ordered to do, but he also neglected
TO open up new accounts with these
funds where no account had been
kept, and the money in one of these
funds, known as personal redemp
lions" had accumulated the large
amount Of $l,349 20 at the time of Mr.
Moore's second examination.
II Mr.. Barber, who was the treas
lrer at the time of Mr.. Moore's first
examination, had opened up the new
ledger as he was directed to do by the
county commissioners, nc second ex-
would have been necessary,
put he rendered absolutely useless
and worthless the great work of Mr..
Moore, for which the county had just
paid 81, 100, by refusing to follow his
Instructions and the plain order of
he commissioners. Not only did he
'ender that report worthless, but by
his failure, or refusal 1--WE don't say
Vhich) he also made the second ex-
animation necessary by somebody
When the true condition of the books
vas learned it was necessary that
should be done, aud the
county clerk, whose duty it Is to
harge the treasurer with every dol
ar that comes into his hands, could
lot safely continue his business until
he former instruction of Mr.. Moore,
nd order Of the board to open these
lew accounts. had been complied with
nd the entire transactions Of the
ounty since Moore's last report were
'rought up to date" etc, etc.
The average reader will probably
ook the above oyer and misled by
he apparent trutbfulness of the ar
icle will at once decide that Mr.. Bar
YER is at once a fool and knave.-
The moat astonishing point about the
'rtlCle Is that the entire story, so far
Is 1t refers to Mr.. Barber IS simply in
lain english, lie, and we will so
rove it to be-
The idea that an expert accountant
ike Mr.. Moore, would report that
there was considerable money on
land with the treasurer and no place
0 charge it up" is of itself so ridicu- {
ous that any one who takes second {
bought can see that It is not at all
kelly that he ever 80 reported. In
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