The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1897-05-15
MR., MORONY'SREPO
The State Examiner Makes 0bserva-
tiOns Of Silver Bow County Offices.
IT'S OF SPECIAL INTEREST
He Differs Somewhat With the
Grand Jurors on Some things
As to Johnson's Shortage
Report In Full.

concluding on the nrst OF the month,
The report. which is given In fun below.
Is Of special interest at this time COM
ing so close after the grand jury re-
port ON the same matters. While on
the whole MIR. Morony's report agrees
With that OF the grand jury experts, he
differs somewhat In opinion with the
honorable grand jurors on some things,
For instance the grand jury entirely
overlooked the conditions that made II
possible for e. Y. johnson to rob the
county OF thousands OF dollars. MIR.
Morony feels constrained To observe"
on the other hand, that the county au-
oitor did not exercise sufficient care In
auditing and verifying county officers
reports" MIR. Morony observes that
with proper scrutiny the ex-clerk's
shortage could have been discovered
and his rascality nipped In the bud.
The examiner excuses the commission
ers for the same lack OF care on account
of their "multifarious duties and cares"
and their reliance on the auditor. The
report in enumeratng deficient bonds
of county officers includes that OF Com
missioner Lisa, who has filed a new
bond since the examinations We're made
by Mr.. Morony. The report Is as fol-
lows.
Office of State Examiner for Montana.
Helena, May !, 1897.
To the Honorable Board Of Commits
sioners OF Silver Bow County:
Gentlemen: Pursuant to law, ] have
made an examination Of the several
offices of your county. and herein beg
leave to submit the report following:
OF the office of county assessor, under
the administration of Carlos Wartield,
Anripn tha yaars tSQh and lkpe
Examined into the collections Of poor
tax for the year 1895. and found:
Assessor charged for 10000 receipts at
s., $4,000: credited. by receipts returned.
unused. $500 at 81. 81. 300: by cash paid
county treasurer. 81. .531 so: by commits
sions allowed. 81, $500: by error. charged
account commission, 81; total. 10000.
Account collections poor tax and road
tax for 1896:
To 10000 poor tax receipts at 81. s20.-
900: to 10000 road tax receipts at 81.
$50. 900.
Credit
Jy AGO road tax receipts. returned
at 81. sl2.is0; by 2.25l poor tax receipts
returned, at 81. N.502. by cash paid
county treasurer. $50, ,6l5.s0: by commits
sions. f2.402.20; total. $4,000.
In the year 1895. road tax lper capital
was collected by the road supervisors.
In 1896. under the provisions of the code.
that duty was imposed ON the assessor =
office.
The personal property tax collections
of the assessor for 1895 and 1896 | did
not check to any great extent. but ! be-
! licve all collections on account of taxes
ON personal property were accounted
for.
Summary OF assessors Office for 1895
and 1896:
Moneys collected for use OF county, all
paid treasurer and accounts balanced.
I Office Of the Clerk Of the District
| Court. II. A. Nledenhofen, clerk.
Years 1898, 1884. 1895 and 1896. Found
all fees collected paid county treasurer
regularly and promptly with the follow
ing exceptions:
The fees collected for the month oi
December. 1896. amounting TO s2.O62. so
as shown by the fee book. were not paid
county treasurer. owing to the death OF
Mr.. Niedenhofen.
There was also collected by the offie.
under Mr.. Niedenhofen's administra
tion, on account OF a guarantee Of pro-
bate fees for different estates, S162.95
which. at the expiration of his term oi
Office was still unearned and. in conse.
quence. was not entered on the Zee book
nor paid into county treasury. This
sum should be turned over To Mr.. Clin.
ton c. Clark, the present clerk. for the
credit of the fee account OF the several
estates. by the administrators OF tn,
estate Of the late clerk.
! found that about $3.50 ON account OF
probate fees during Mr.. Niedenhofen's
term were not collected. This accrued
prior TO the operation Of the codes, and
Is nearly all due and owing from es.
tates handled by public administrators
and which. l am informed by Mr.. vii.
kins. cannot be collected. owing to thu
insolvency OF the debtors. In this be.
half. l would not urge the commission.
ers to charge the estate or bondsmen oi
/ Mr.. Niedenhofen. / would therefor,
submit as due and owing from the lat,
clerk. II. A. Niedenhofen, on account oi
fees for December. 1896. S2062.50 to b.
laid directly to the county treasurer
for the use OF the county. and sl62. .95 I,
be paid to Mr.. Clark and by him paid
I into the treasury.
Judge Mediation, attorney for the al
ministratrix. Informed me that thes.
sums would and could he paid on de
mand at any time. Therefore yo,
should notify the estate and collect thi,
money without delay.
Sherin's Office. :. j. Reynolds, sher
in; for the years 1895 and 1896
All of the fees OF this Office seem :,
have been collected and regularly pait
into the county treasury.
Coroner's Office: Office OF County Su
rerintendent OF Schools and Public Ad
mnistrator.
or these Offices no examination wa,
made. as I considered il unnecessary
The nrst two named handling little o
no funds belonging TO the county anS
the public administrator being unde
the direct control and supervision o
the courts.
office OF County Clerk and Recorder
for the years 1893. 1884. 1885 and 1896
under Charles q. Johnson.
| have carefully examined into ant
checked the affairs OF this office. ant
have ascertained the shortage of ths
office, as appears from the records ant
fee book. This shortage In the aggre-
gate amounts to s3,lI6.05. accruing a.
follows:
shortage during his first term ol
ofiice. s2,35s.Io. shortage during his sec
ond term Of Office. ssSi.35. this latter
sum all accruing in the months OF Jan
uary and February. 1895. save and ex'