Omaha daily bee., 1897-12-02
INDUSTRIAL HOME ACCOUNTS
Expert Reports on the Books Kept by
Superintendent Mallalieu,


Superintendent Mallalieu,
CUSTOM iRY SHORTAGE IS BROUGHT OUT
Unauthorized Expenditures, and the
Like sven the Sum to Formidable
but Not Easily Assimi-
lated Figures.
LINCOLN, Dec 1.-(speclal.) .)-Expert sill
yer Of the legislative investigating commit
tee has handed In his report Of the coldi-
tion OF the books at the Industrial School
for Boys at Kcarney, from which has been
gathered the Information that Superintendent
Melalieu is shor, t5,725.S3 and that unauthor-
lied expenditures have been made amounting
20 several thousand dollars. Mr.. Silver was
not at the etate house today and no other
member Of the committee could explain the
report or tell by what manner OF means the
expert arrived at some Of his conclusions. The
principal fault found with the books OF the in
stltution Is that the cash book does not
esree with the semi-annua reports made to
the governor, and the fact that the receipts
from tho cuEar beet business do not oppear on
the books. copy of the report has been
furnished Mr. Mallaleu and he has informed
the committee that many OF the appareut dis
crepauciGs can be cusily explained away and
that there are a number OF expenditures
that were IN q cash book that has been mis-
latd or lost. The ex-superintendent has been
busy on .he accounts for several days and
che investigating committee expects re-
port from him some time this week.
The culinary of the work done by the
expert is given as follows:
ledger debit balance Feb. l, 1878 1880
Errors discovered in journal.......... 5S3.g2
Item of 3eeGs not in cash account. i2i. 80
Item of receipts not entered.......... 2SS.%
ants S GlS%I'gI s9d g5arked mo collection 5S
credited cash account twice. ....... 1LU0
A!rpress charged twice on casting.... q
Collection on sales not entered........ 23. 10
items ....................,.....,. 40OS IS
Adding to this amount................. 16S. II
credited 7O23
board .......,.,.........,..... 500
Total shortage .....................$5,125 125. SO
The summary in some ways is un'ntell-
gfble, and a comparison with the body Of
the report throws 10 light upon the unex-
pert mind. For instance, the items marked
credited cash account twice" or item cred
ited twice, convey very little idea as to
where the expert found them, and the
item which simply says adding to this
amount SlGs11," has no explanation any
where In the report the expert giving no
reason why he should not have added a
much larger sum and thus made the short
age appear larger.
POINTERS TO COUNTY TREASURERS.
The state auditor has sent out the blanke
to the county treasurers upon which the
January statements are to be made and he
has enclosed with elch a copy of the letter
written by the attorney general relative to
the fees for the collection of state money.
rhn 10 Tor NsFf INViN f.Nn
inquiry made by the auditor. in which
the auditor asked that If lin making the
computation to ascertain the amount of fees
which a county treasurer is entitled to for
collecting state money, should the amount
of money collected for the county and from
all sources upon which that official is
titled to fees be taken into consideration?'
My answer is that they should except the
school fund. Section 90 of chapter xviii
OF the Compiled Statutes makes this very
clear. 1t Is therln provided that all
moneys collected by the treasurer he SHALL
receive 10 per cent on the first 5000, exc.
and in computing the amount collected for
the percentage all sums from whatever fund
derived shall be included together, except
school funds In the case of the State
against Broderick, % Nebr.. 500 the supreme
court was asked to say whether or not the
treasurer Of Gage county, in calculating the
amount of fees which he was entitled 10 re-
ceive from the CITY,, should segregate the
city moneys from the county and state
funds and figure upon the city moneys alone
The court decided that he could not. thai
upon the entire amount collected by him
upon which he was entitled to receive fees
always excepting the school fund The same
principle applies with respect to the ques-
tion submitted by you.
In the letter sent by the auditor to the
treasurers today he particularly requests
them upon the receipt of the letter to send
all of their school land duplicate receipts to
the commissioner of public lands and build
ings, as they must be there at least weel:
or ten days before the settlements can be
made He adds:
You should do this in order to give this
department time to check them up and SCI
tie with you quickly when you come. We
would suggest that you send your state
self in order that it may be checked up in
advance.
Adjutant General Blrry. Colonel John p
Bratt of Bennett and Colonel William Bis
chof, jr., of Nebraska CITY will go to ST.
Louis to attend a meeting of tAe adjutant
generals and officers of the Natiooal Guard
of the trlnsmississippi states to be held De
cember 7. The meeting is held for the pur-
pose Of discussing the mobilization OF the
GatioInl guards at the coming TransmissIs-
sippi Exposition Representatives are ex-
S~3ted from fifteen different states.
LINCOLN NEWS NOTES.
The sale OF the Lincoln street railway prop
erty which was to have taken place on
December 10, has been postponed one week
to December II. II is expected that the prop
erty will be bought in by New York trust
company representing the first mortgage
bondholders AS this first mortgage is $780,
600, with five years interest at per cent,
tho holders Of the second mortgage are not
likely TO get a smell.
Nlmroi Meek, a young man who has
been in the county jail for several months
awaiting trial upon the charge OF attempted
assault on a little girl living in East Lin.
coin, was today brought before the insanity
commission and sent to the asylum. There
was no doubt of his having attempted the
assault but II was clearly proven that his
mind was far out of balance since being
severely injured on the head number OF
years ago
In response to the demands OF the people
of Lincoln the city council last night re-
considered its action OF week ago setting
apart 81 600 10 pay additional attorneys in
the street railway tax case.
Lee Herdman, who had been sentenced for
contempt OF court by Judge Scott and whose
time for going to Jail was approaching near,
this afternoon made an application to Judge
Noryal for u suspension OF sentence The
application was granted and the amount OF
the bond fixed at $500, which Herdman