Omaha daily bee., 1899-04-04
amounts in the bank and that the practice
was followed merely for convenience.
Drew Pay

eral employees of the auditors Office per-
formed services for the state and re-
ceiyed pay for the same to which
they we're not entitled. f. a. Archard, while
acting as employee Of the ofhce, performed
services as accountant for the MUTT ~investi-
eating committee and drew therefor the sum
Of s1ss. This was also true Of j. A. simp-
son and w. b. Price, and who while acting
as paid employees of the state received ad-
ditional fees for packing books and revenue
blanks to be shipped from the auditors
office. One of the state %janltors, at least in
one Instance, perforned part Of this work,
receiving no pay for the same, which all
went to w. B. Price, whom the auditor had
permitted to do this work. From the testi-
mony before us upon this point the com
mittee finds that the services for this work
were indefinite, that the time necessary to
perform 1t uncertain, and that the amounts
paid for such services were not a Just
charge against the state and wholly
Illegal. This work could have been done,
and should have been done, by regular EN-
ployes Of the state without drawing upon
an appropriation not made for that work.
False and AFFIDAVIT.
This committee also finds that in March,
1897, G. C. Pool, deputy auditor, drew a
warrant to himself for 1925, alleged to have
been in payment for work done by him in
transcribing, correcting and sending to the
clerks OF the various counties abstracts OF
government LANDS in Nebraska upon which
full entry had been made during the year
1896. The evidence shows that the affidavit
upon which this warrant was issued was
false and fraudulent. That this work for
1895 had been done by employees of ex-Au-
ditor Eugene Moore, and who had
been paid therefor the sum of 5000.
Mr.. Pool, as well as the auditor, was con-
versant with these facts. The committee
also finds that Mr.. Pool, according to his
own testimony, did not transcribe any alb
stracts CT the year 1896. and that the work
done by him was confined to making correc-
tons which were not all completed at the
time the voucher was issued and the war
rant drawn. That said corrections have
not yet been completed and that 1895 abb
stracts are still being returned to the office
for correction. We find, therefore, that the
value of the services OF making /correc-
tions, should Mr.. Pool have been entitled
to pay for the same. was wholly speculative
and uncertain at the time he received pay
ment. We find that Mr.. Cornell approved
this claim without knowing at the time OF
its presentation to him how much work had
been done or even that it was in progress.
We further find that the work Of TRANSCRIPT
ing and correcting such abstracts Is ordi-
nary clerical work and that $50 would have
been sufficient compensation for such serv-
ices, That there was usually paid by the
state the sum of $500, or whereabouts, for
this work annually. r. o. Hedlund, ex-
deputy auditor. testified before the com
mittee that this had been the custom for
eight years. During the regime OF Eugene
Moore as auditor this work was generally
done by some relative at the customary ex-
orbitant charge. 1t has been impossible for
this committee in the brief time allowed 1t
to ascertain to what extent corrections were
made in 1896 abstracts by Deputy Pool, as
this work was done by letter and no record
ever kept in the office. Mr.. Pool could not
remember a single abstract, a single cor
rection made for 1896, or a single county
clerk in Nebraska to whom he had sent
the same.
your committee further finds that 1t is
not the intention nor spirit of the law that
this work should be paid for by the state
The appropriation out OF which payment OF
such services is usually made was intended
for payment of the original abstracts for
which fees had been charged by the various
land offices. Mr.. Pool evidently takes this
view OF the case now, for since the charge
OF 1925 in March, 1897. there have been nc
claims filed for this work upon abstracts
for the years 1897 and 1898, although work
has been done for both years by Mr.. Pool
1t IL, therefore, the judgment of this com,
mittee that Deputy Auditor Pool should be
required to pay back the amount of 1925 tc
the state.
Draw Double Pay.
"Fourth-The finds that Count,
Treasurer Examiners ]. A. Simpson and F
A. ArcharI, while acting in that capacity
and drawing salaries from the state, al
various times during their terms Of ofic,
examined insurance companies and received
pay from the insurance companies SO ex
amined, j. A. Simpson having received tn,
sum Of $40 for one months service. w,
find that the practice OF the auditor in al
lowing county treasurer examiners to worl
in another capacity and receive pay for thu
same is in contravention to the letter anC
spirit of the law prescribing the duties o
county treasurer examiners. Their full tim,
should be given to the state, to the end o
an efficient and prompt public service. W,
find that all county treasurer examiners ap
pointed by the present auditor are exper
accountants and have succeeded in examin
ing every county in the state at least ono,
in two years, as required by law. This 1
the first time all counties have been ex
amined In this manner since the law wen
Z into effect. The committee further find
= that the expense accounts of the count,
3 treasurer examiners above mentioned wer
2 kept in a loose and unsatisfactory name
and that the books of original entry o
memoranda made by said agents have bee
; lost or misplaced by said examiners. Sew
eral items charged for could not be salts
5 factorily explained, because OF the absenc
I OF such a record. In this connection it |
r proper to report that F.. A. Archard drew a
expense account Of 500 before any part G
: said money was expended in the discharg
; of his duties, Mr.. Archard also turned owe
! to his wife for her private use several hun
dred miles OF railroad mileage. the propert
Of the state of Nebraska. He should pa
, to the state the value OF said mileage, a
r well as the item of $7.bu which he over
c charged the state, undoubtedly by mistak,
as expense while acting as county treasure
Q examiner.
: Examination of Insurance Companie,
"Fifth-Your committee reports furthe
!, that it has carefully investigated the Insur
. ance department OF said office inasmuch a
n the committee was created primarily be
a cause of scandals therein. We find that
, is legal and customary for the auditor G
public accounts TO commission one or NOR
4 persons to examine any insurance compan
r he may think 1t proper to examine for tn