Western Kansas world. [volume] (WaKeeney, Kan.) 1885-current, 1896-07-11

at 3 per day ---------s 20 90
wa-Keeney. KAN April TO- 1895
Trego county
To c. H. Neff. DR..
Amount Ss3
To IL days as county commissioners SAL
airy. extra work account OF distribG- -
ton of tree coal and seed grain--.---S 80 co
wa-Keeney Kan. April 10. 1895
To W. B. CIPHER. DIR.
Amount $50
10 days at 3 per day as county COM
wa-Keeney. Kan, April TO- 1895.
Trego county
To w. B. CIPHER. DR..
Amount so
To 10 days work at seed grain at s. per
day < : ----,--.'-s ~ "
wa-Keeney Kan. April TO- 1926
Trego county
To w. B. CIPHER. Dr.
Amount $50
To distribution free coal and seed
grain and taking applications.11 days 40
extra work at 81 per day. ---.-S % "
wa-Keeney. Kansas. April 10. 1896
Trego county
To C. A. Hoar. DIR.
Amount $50.
grain by order of county commits
sioners ---------.-----.-s 90 90
wa-Keeney. Kansas. prii s. 1885,
Trego county
To g. A. Hoar. DIR.
Amount Ss36.5
To salary less ees...................-..S aS6 IS
Section 1883. compiled laws of 1889. reads as
follows:
The board of county commissioners shall
N hfA fAslf n
the county on the first Monday. of January
Of IA April rn and the first Mondays Of July and
October in each year. and in special session
two members of the board often as the in
terests of the county may demand Provid7,
| regular and special meetings shall never eS-
commissioner in any one year
If the board of county commissioners met
in special session for eleven days. aside from
the ten days provided by the seed grain law
tCha pter s42 laws 1880 and the amount claim
ed would not exceed $4,000 salary for all
regular and special meetings for the year,
they would be entitled to the claim allowed
of $50.
The seed grain law does not provide any
compensation for county clerk.
Section 30l5. com piled laws of 1889. reads as
follows:
The county clerks of the several counties
of this state having a population not exceed
ing 5000. shall be paid as full compensation
for their services. such annual salary as the
board of county commissioners of their
spective counties shall allow; Provided that
in counties having population of over 20o9
and not exceeding 5000. the maximum salary
so allowed shall not exceed $1,000 per an
num-
The commissioners journal show there
were special meetings of the board on the
following days:
January rs. 1895.
February H. 1925.
February II. 1895.
February B. 1926
February 81. 1895.
The commissioners journal shows that FIR.
Neff drew salary for the year 1898. SS1.O0.
If to this amount You add the S33. 90, he will
ha We drawn SI1400.
The same record shows that Mr.. CIPHER
drew as salary for 1895. s1a-O0. If you add the
$s3.0O. he will have drawn $4,000
In concluding my report L feel it my duty
to say to you that the subject of fees since
the decision of the supreme court has been
to the county officers interested, dilemma
unsolvable. Prior to this decision. owing to
customs and decisions of the different attor-
,ney generals. the officers retained fees be-
lieving the same belonged to them individu-
ally. and while it seems impossible, never
theless it is fact that in county you
will find that a precedent has been estab-
lfshed for the officers to account for one fee,
and in the adjoining county this particular
fee would not be accounted for, and the fee
retained by the former would be accounted
for by the latter. Thus you viii that
nearly every county had "a system of
counting for certain fees established by
precedent. and commenced in many in
stances decisions of the different atto--
ney generals.
1t is my opinion that where the officers
have retained one particular fee in full with
out accounting for any of them, it was done
with the honest belief that the fee belonged
to him individually. and censure should be
withheld: on the other hand. where the Off
Ger has from time to time accounted for
certain fees which only represented in pare
the amounts received by him. it shows. III
not fraud. incompetency. and censure can
not be withheld.
/ desire to thank the several officers for
their uniform courtesy to me while making
the examination.
Respectfully submitted.
H. Z. PATTERSON
Expert Accountant.
Attest: q. Nj. UFFORD,