The Portland daily press., 1897-03-05
FIGURING ON THE BOOKS.
Continued from First Page.

didn't tell person about 1t. put L
found out at the Democratic caucus, yes
terday, that it was in every body S
mouth"
"TelI me all there is to this story; why
should you withhold it from me?"
81 know very little about it. The TACT
is, being your neighbor ] refused to
hove anything to do with it. All know
is that the other seleotmen, assisted by
George Mckinney and W. L. McKenney,
have been through your books and hav 6
found places where the ledger entries
don't agree with the figures on the
orders.''
"In what scar were the errors found
81 think they cover both the years
that you were treasurer.
"What Is the total amount they claim
is owed the town."
81 understand that they have found a
shortage of between $500 and $500, but
their examination of course wasn't off,
cial or complete.
"What CAL do to have this matter
cleared up? shall ask the town meet
ing, Monday, to thoroughly examine my
records" -
"If I were you would go to the treas
urer and selsctmen and find out just. how
the matter stands" ~
LOOKED THE BOOKS OVER.
% Following the suggestion of Selectman
Harmon, ex-Tressurer Strout drove with
the reporter to Treasurer William II.
Sawyer's home. Their dialogue was con-
Quoted In oalmness. Treasurer Sawyer
produced the ledger and they made a
partial examination of the records that
were in Mr.. Strout's handwriting. The
order issued to Charles A. Smith, Febru-
airy z, 1883, In payment Of repairs on the
school house in district No. 2, was
shown. The amount was 81. 54 but the
ledger entry is $21.54. The order imme-
diately following it was issued to the
same person, In the sum of 500. "a, and
that amount was properly entered in
both books. Mr.. Strout called atten-
tion to the similarity of the two orders
as showing how clerical error was
mnde.
Another error is in the entry of order
No. o61, issued to the Augusta Insane
hospital, December 6, 1890. for support
of Frank Edgecomb. The lodger entry
is $l13.24, but the town report for that
year shows the bill to nave been but
$l324 Mr.. Strout wanted to see the
cancelled order, but the treasurer said
Il
a controversy as to whethersthe order was
deposited In the town hall safe, Mr.
Strout declaring that when he went out
of Office he left all his cancelled orders on
file there.
Treasurer Sawyer next showed the re-
porter page 81 of the ledger account for
1891, and asked him to foot up the
columns there. The aggregate was $40.
SO. ssbut the figures in the book were S697.
Ss. MIR. Sawyer said he had IN expla-
nation to me- Ike in reference to that $500
shortage. He discovered it about year
ago, and one day on the street quietly
spoke of it to Mr.. Strout, with the result
that they sat down together, footed up
the page nf figures and Mr.. Strout ad-
mitted the error and cbesrfully agreed to
make rsparation. OF course it was too
late to change the records. but he said
when the new board of officers came in
he would pay in the $500 and nave it
properly entered.
Charles e. Small was town auditor
that year and the annual town report
contained this statement over his name:
81 have examined the treasurer's &C
counts and find the same neatly and
correctly kept, the several columns cor
rectly cast and the books properly bal
anoed.'' Every item In the years &C.
ouont on the ledger bears the auditors
red ink check, which is supposed to
show that thesitem has been verified ~
comparison with the orders and bills.
The same system of checking appears in
the 1890 account, In which the Insane
hospital overcharge ia recorded. The
auditor that year was W. E. Norton. In
1882, when the school house bill was
enormously recorded, DR.. H. H. Purin-
ton, now of Lewiston, WAS auditor. The
checking of items by town auditor is
generally done all at once, at the end of
the year. in the presence of the treasurer
and board of seleotmen. Mr.. Strout
declares that the usual custom was fol-
lowed in the year of his treasursship.
1t was during the last year Of Mr..
Strout's service as treasurer that he was
assaulted and robbed, of which crime
Benjamin Godfrey pleaded guilty. He
says he has never entirely recovered from
that blow on the head. He was obliged
to hire assistance In compiling his an
nual report that year.
kThere are likely to be some lively
dialogues in the next town meeting.