Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1897-10-22

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county for the future, will enable
each and every taxpayer to know
the exact financial condition of the
county and further, will inform
him of the expenses of the county
during each quarter under each
head of expenditure in such man.
ner that there is no department
which is not SO segregated but there
appears an itemized statement of
all public expenditures, therefore l
do respectfully make you the fol-
lowing
DEMONSTRATIONS:
First.-In regard to the board
of county commissioners; the law
requires the keeping of an "Allow-
ance Book" in which must be re-
corded all orders for the allowance
Of money from the county treasury,
to whom made, and on what ac-
count, dating, numbering and in
dexing the same through the year;
also franchise Book" contain
ing all franchises granted by the
: board of county commissioners, for
r what purpose, the length of time
: and to whom granted, the amount
, of bond and license tax required.
/ for which see section 1854 X. s.,
4 page 239. These books have never
r been kept and it is of the utmost
: Importance that the same should
l be.
g | would also call the attention
! of the board in particular to Sec
ton 907 X. s., as amended on page
l 1872 section 5 of session laws OF
. 1891, and also the general road
r laws now in force, and recommend
that the provisions therein be fol-
4 lowed strictly. / find also that in
e the past the commissioners have
f had but very little system in re-
i gard to their proceedings. Ac-
e counts presented to them for al.
e lowance should always be verified
y and the entry of allowance on the
bill should clearly show the sum in
e which the allowance was made
: date, and be signed by the chair.
r man of the board, and the war,
S rants when drawn, where claim is
e not allowed in full, should be de
livered only on a receipt in full fol
II the amount of the bill. 1t is MOI
g policy to make a practice of recon
If sidering allowances or in fact re
). considering general orders of the
) board.
l. SEcOND.-As to the treasurer
y | would recommend that the boart
: furnish him with the necessar,
e books. etc, to properly keep tn,
e accounts and make his reports, ant
il in regard to the custom followed
IS heretofore by the auditor ant
/, treasurer whereby warrants drawn
IS on the county treasury have beer
y Immediately presented by thu
& auditor to the treasurer for regis
g tration and the same registered b,
d the treasurer before they were de
y livered to the parties entitled t.
l them, the warrants then drawing
d interest from the day of registra
/ ton, l wish to remark here thai
G this custom has been followed since
: Jan. 1891, at least, to the present
d time and that such custom e, i
0 IDENTIFY arose from an erroneou.
Il Interpretation of section 2009 X
o S., the officer evidently constituting
: it to be his duty TO present thes.
II warrants to the treasurer; and the
d treasurer, that he must register
S them, whereas the meaning of sec
e ton 2O09 is that the auditor must
: as provided by section 1854, par
e agraph 8, keep a Warrant Book, >
d or abstract of warrants, in which
he is to register all warrants drawn
o ON the county treasury, etc.
e will therefore recommend tina,
s such practice be discontinued, fol
: the reason that it is not in accor.
: pays more interest than it should
j Any one receiving IA county war.
g rant should present the same to
h the treasurer for payment, the sup
e position being that there are mon.
b eys on hand to the credit of the
I various funds, with which to paw
c the warrants drawn, and then
should the treasurer, upon the ex-
5 animation of his books find that
i there are no moneys on hand to
$ the credit of the fund on which
0 the warrant has been drawn. he
: should register the same in the
e book provided for that purpose and
$ endorse on the back of said war
t rants, Not paid for the want OF
: funds" with the date, and sign
$ his name, and then the warrants
: should begin to draw interest and
G not before.
4 THIRD.-As to the auditor, for
l years the set of books kept by the
> auditors of Idaho county, has been
3 one Of single entry, a system that
p has been discarded by most all
Q men who keep books at the present
f age, and which properly is where
personal accounts only are consid-
E cred