Daily capital journal. (Salem, Or.) 1896-1899, 1896-08-06
REPORTS OF EXPERTS.
Results Of Work Done on the Treasur-
er's and Sherihf's Books.

county, Or
Gentlemen:-In compliance with
: your order Of July 6. 1925, employing
me TO examine and report upon the
condition Of the books and accounts
Of the clerk, sheriff, treasurer and re-
corder Of said county. the following
report is submitted. shoA ing the
condition II the bOoke and accounts
OF Ex-Treasurer Jasper Minto; have
been assisted in this work by W. Il.
Staley.
To begin with, we are unable 10 find
the report OF the committee Of three
who examined the accounts Of ex-
Treasurer r. G.. Brown, deceased.
when Mr.. MintO took possession Of
the office, but the committee brought
down the balances from Mr.. Browns
account and entered them on the cash
book and we assume they agree with
the report. We attach hereto an afii-
davit OF said committee showing that
said balances in cash, either in hand
or by transfer OF bank account, we're
turned over 10 Mr.. Mimic.
Passing to Mr.. Minto's books. we
found the accounts so badly confused
and the methods used so poorly adj
apted to the requirements Of the of
flee that IL was necessary to COM
pletely rewrite the books from the
time covering his incumbency in Of
flee In order that the receipts and dis
bursements and condition Of the diff
ferent funds might be intelligently
shown.
Section 2463 OF Hills Oregon code
prOvideA that the county treasurer
"shall so arrange and keep his books
that the amounts received and paid
out.on account Of separate aud distinct
funds, or specific appropriations shall
be exhibited in separate accounts, as
well as the whole 'cceipts and expendi-
lures by one general account"
None of Treasurer MintO's receipts
for account Of special school and city
taxes, amounting To s79,Sl7.33, have
been entered on the books OF receipts
and disbursements; neither have the
payments he has made on account Of
these funds, said payments amounting
10 $50, ll4.I2, been entered on said book.
DBelOw are given the reports Of Scott
Bozorth and w. /. Staley, who have
been overhauling the county books on
the incoming Of the new official adj
ministratiOns:
On pages 30I and 30j, book Of
County Coolers Paid, he has entered
seventy orders, giving the number Of
each; and all amounting to 81 l,7j4.30,
taking credit for same as having been
paid.
Not being able To find these orders
among the vouchers, we ascertained,
after search, that they are held and
claimed by the First National bank of
this city, were stamped presented
and not paid for want OF funds" In
November, 1895, and evidently have
not been paid.
a tabulated statement showing all
the receipts and disbursements dur
ing his term Of office, of each fund
and the proper and correct balances
with each school district and city
making special levy, is attached TO
and made part OF this report.
We charge Mr.. Minto with the fol-
lowing accounts:
DR.
Cash turned over to him as
shown by the books and
also by atiidayit of COM
mittee OF experts who eX-
amined the books prior
TO his taking charge Of
the office ....,..,...,....s lO,26l.0O
Cash received from all other
sources during his term OF
otilce. .."....,., ....... S30,ll2.60
Cash Oyer-pald school dis
trlct No, 24........ 4,066,O
s354, ,S6o.7
Cr:--
We credit him as follows;
Cash paid us as shown by
vouchers a.....,....,..,. 1894 ,007O3
Cash paid Geo. l.. Brown,
his successor .,,........ 2,3SS.20
Balance due the county. 7,3l4.52
1851, 1859. .65
Balance .....S 7,3l4.52
Taking what he Oyer-paid
district No. "a (Si,996.O6)
aud aomunt on deposit To
his credit-as treasurer
at the FirstNatiOnal bank
OF Salem, Oregon, ,($l ,577,-
on leaves unaccOunted for
the sum or. ...,,...,.S al. -
This balance OF SS74l.45, has been
turned over to Mr., Brown, the new
treasurer, and he is in full possession
OF the otiice.l
The report on the books of Mr..
Knight WAS nrenared and nlaead I'm