The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-04-04
COOPER CARELESS WITH CASH
THE EXPERTS UNABLE TO ACCOUNT
FOR ALL HE TOOK IN.

He Kept No Books While Clerk Of
the County Commissioner and the
Examination of His Accounts just
Made Fails 10 Disclose What Be
came Of $4,000 TO s2O.OOO-sensa-
tIOnaI Developments Possible on
His Return Home.
Atlanta. Ga, April 3.-Developments of
a highly sensational character were made
public to-day in the affairs Of the board
Of county commissioners. which were
briefly touched upon in these dispatches
several days ago.
Hon. John Tyler Cooper. ex-clerk of the
board, is now faced with an apparent
shortage of $4,000 or $4,000, perhaps more
than that. and tomorrow may witness his
arrest upon most serious criminal charges.
AS was stated at the time of the recent
meeting of the board of county commits
sioners, the fact was disclosed that the
wholesale liquor license of $50 per year
due the county. had apparently been over
looked, and out of eighteen wholesale deal
ers, record of but three could be found
who had made the payment. At the same
time 1t was also discovered that there had
evidently been no collection of the s. tax
to which the county is entitled for each
theatrical performance given in the coun-
~. The discovery of these facts led to an
investigation by members of the county
commission. and the result is that there
is strong circumstantial evidence going to
show that Clerk Cooper was in the habit
Of collecting these taxes and putting the
money into his private pocket. For years
past the records fail to show that he has
turned the money into the county treas
ury, while a number of wholesale liquor
dealers who were supposed to have not
paid their tax to the county, have receipts
In their possession given by eX-Clerk Coo
per showing that they have done So In
two instances the tax was paid by dealers
by check and a tracing of these checks
shows that instead of transmitting them
to the county treasurer to be placed in
bank to the credit of the county, Cooper
himself collected the cash on them and so
far as can be ascertained by the books in
the office. used it for his personal benefit.
An examination Of the books for four
years back indicates that something like
$4,000 of this liquor tax has gone the same
way.
The theater tax amounts to about 81, 600
a year, according to the statute providing
for its levy and collection, but there Is
ceived this money, although Manager De-
give of the Grand and Columbia theaters
has in his possession the receipts show
ing that he has paid the tax regularly
He has not paid IL at the rate of IS
performance, however, but under the eN-
clerks management was allowed to pay
SIS per year for each of his theaters.
EX-Clerk Cooper's brother is chief usher
i'm Mr.. Degives theaters, and has been
for years, while it is well known that
Clerk Cooper was regularly on the dead
head list at these houses. While nothing
is said against Manager Degive's conduct
in the matter, 1t looks as If there was
an understanding all around by which ii
was returned for the leniency of the
clerk of the county commissioners, who
had filled that office ever since the board
was created and consequently had things
all his own way His brother kept u
soft berth at the opera house, and the
clerk himself had a perpetual frank for
the privileges there. In explaining this
part of the matter, Manager Degive said
that SIS a year was all the tax that he
had ever been required to pay to the
county prior to the creation of the board
of county commissions, and when the col
lection of the tax was in the hands OF
the ordinary and Mr.. Cooper had no more
to do with Ii than being clerk in the or
dinary'S office. The county commissioners
estimate that the county is out at least
5000 on this branch of the transaction.
Ex-Clerk John Tyler Cooper of the
board of county commissioners has been
a prominent factor in local politics for
years. He was first clerk to the ordi-
nary, then a member of council an al
derman and served one term ten years
ago as mayor He was also city clerk.
a member of the board of education and
of the board of health. He was made
clerk OF Inc DOarQ county commission
ers when the board was established, and
during the time that he was mayor and
held the other offices named he did not
relinquish that position, which paid him
a salary of $500 year. Last
year a new board of county COM
mfssioners was elected the new members
had an idea of business, and q glance
at the books of the county showed them
that there was no system in Clerk Coop
er's methods. He kept no books, although
handling $4,000 a year. and an expert
accountant who was put to work could
make little out of the affairs of the Of
flee. The upshot of this inquiry was that
| Clerk Cooper was turned down at the
expiration of his term last December and
| A. L. Kontz elected to succeed him.
! Shortly after being deprived of his office
Mr.. Cooper left for Costa Rica, and has
been there ever since. He returned to
this country. however, several days ago
and is expected to arrive in Atlanta to-
morrow or the early part of next week.
! He is now in Montgomery. 1t is possible
! that he may be able to give a satisfac-
tory explanation of the apparent misap-
| preparation of the funds in his old office.
AS stated, he kept no books or records of
any consequence, and it may be that the
trouble is mismanagement, instead of
malfeasance.