The age-herald., 1897-09-19
COMMISSIONER CULVER'S ACCOUNT SHORT
Is SAID TO HAVE BEEN BEHIND WITH THE
 STATE OVER $5 GOO.
What Tax Commissioner Cowan Has to Say on the Subject--Sop- -in-Law Charge With the Deficit
 Which Has Been Made Good.
Special to The Age-1Ierald.

Inspector J. c. Cowam today filed With the governor his official report after a careful examination of the affairs of the office of State Comm sstoner of Ag- rioulture Culver. The report is very voluminous and goes into all the m.nsr deaaiis of the office. showing a mott fragrant recklesnexs in the admtnfstra- ton of the office. The report shows in inc aggregate. that the commissioner of about $500, which was made geod of about $5,So0aw.hsch, howevr, was made good in the tafdy report of the conanis' 'sloner to the governor. e'
 In Connisss soaer Culver's report, which follows that of ihe inspectors, 1t wl1abf observed that inc commissioner refers to the illness of his previous chief e:erk as the reason for the delay in his re- pont to the governor-the report being delayed some time. after the legal limit.
 The report of the inspector shows a vast amount of factoring" of the without the official report as almost in- credible
 In the opinion of many wao know of ths workings of the office it is believed that the late chief clerk of the depart ment speculated upon the plunging ord r in cotton futures and this was possibly the cause of the defalcation in the office.
 Few, if any, believe that Mr.. Culver himself had anything to do with the shortage, but that he was negligent in the management of the office there seems no doubt.
 The late chief clerk, who died last month after an Hines of some weeks, was a son-in-law of the commissioner.
 The news of the shortage has caussd mulch talk here and great effort has been made to keep the matter quiet, but 1t was soon known a1er the official re- port was made by the assistant inspec- tor, and it soon became public gossip. As the shortage has been covered most influential effort was made to keep 1t from the public. The officials who made the examination had no friends in lhe matter. Tt was a public affair, and that was the view they took of it.
 In accordance with your directions I have examined the books and accounts of Maj I. F. Culver, commissioner of agriculture, from Sept. 1, 1896, when he began the discharge of the duties of the office, to Sept. 1. 1897, and I herewith submit the following report:
 TAG ACCOUNT.
 Under this head I have carefully ex amined and checked up the number sold and the number remaining on hand at the close of Aug. 91, 1897. I find that he received from H. D. Lane, his pre- decessor, 159,150 tags for the season 1S95-1s96. Of this number his books show that he sold 1 1000 during the month of September For the season 1S9s-1s97, he received from the auditor 100000. It was soon ascer tained that this num- ben would not be sufficient to supply the demand, and an additional order was given for 300,000 more, making in all 1,300,0 900 new tags received by him. Be- fore the additional aOO,OOO came into his possession, the supply ef new tags wus exhausted, and he had number Of the old lot re-stamped, in order to supply the deficiency.
 The books of the commissioner do not show how many of this old lot were re-stamped, non when the use of them began, and the only means had tlo dis cover hcw many of them were used was by deducting the number remain ing on hand at present from the original qluinber turned over to him by his pred ecessor, less the number d.sposei dur ing the month of September From this ealcula ton it appears that S2,150 of the old lot were re-stamped and sold. Dur ing the entire season. from Sept. 1, 1896, to Sert. 1, 1897. he has disposed of, as shown by his books. 1.264.539 tags. leaving on hand of the old lot 76 000 and 1851 of the new, leaving balance of 100 unacounted for, with which I have charged the commissioner
 I find from his books that the sales were regularly reported and the money accounted for at the close of each tnorlth up to March 1, 1897. For the month Of March a report was made for the aud itor of the sale of 119.0S5 tags and ihe proceeds properly certified and paid over to the treasurer But from h.s tag-book I ascertained that this could only have been partial report. as the books show he should have paid into the treasury the sum of $1,705.s5 more than was paid. No report was made for April Ills books show that for this month he re- eeived sa S33.e2 on account of tags and licenses; but Lam informed by the com missioner that 3S, 184 tags, amounting to $1 .90a.20 was entered for the month of April, after the examination of his office began, he having been appr.sed of the fact that this was the number unac- counted for and he was desirous of having the sale appear on the books. thouSH uut sale ol tIl4S numDer Qid not occur in April. No rspors were made for the months of May, June, July or August. The tag season being over, the expenses of his office exceeded the ga les for these months He has sinca filed reports for these several months, but they have not been adjusted. On the 1st day of September. of the present year. he deposited with the state treas urer the sum of 1900. and again on the Fth of the same month he deposited $2.- 900, making in all the sum of sS 300 to be passed to his credit when properly certified by the auditor. This amount has net been available owing 10 the fact that his monthly reports and amounts have mot been adjusts I have attach ed to this report tabulated statement of his tag account. as shown from his books maakS exhib.t "A" and ask ths it be considered a part of the same
 LICENSES.
 Ihave examined his license r5 cord and find that he has issued during his term of office S13 41e has reported 792 to the auditor leaving twenty-one unaccounted for. Of this number. the commissioner has satisfactorily accounted for the loss