Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1900-01-24
commissioner, S2O70.


Warrants issued, the ONLY authority
being the end, rssment of allowance on
the back of bill. S4567.45.
Warrant i-su Il as a result IL the
above stated method ; 10 Glass * Prud- F
humue, III 1880, by the present hoa 1t,
sal.
Duplicate hll, introduced ami war /
rants drawn amounting t. 81 -.
School warrant drawn IT, NJ &. Ad- .
ans nni received 10y J Is Morris ga.
Warrants drawn ion INDECENT which /
app, ar To have been Ieceiv Il 10y parties
I ia whose favor drawn, or by 9th. r. for
/ their benefit, though not authorized.
/ S326 A.
Warrant drawn for INDECENT Wit
ne-sts, though not authorized, Sl4.30.
/ Warrants drawn for various pur-
! pos, 5, for which fad no order of re-
cord for the auth rty to issue, nor for
| which | find any certified lists to the
4 treasurer, though evidently received by
the parties in whose favor drawn,
s7i3 -.
DurIirate warrants drawn, fur hich
| | find 10 authority for their ISSUANCE,
heirg received by the parties in whose
favor drawn, $3.50
/ Warrants drawn, having the ppear-
auce OF being drawn for various pur-
poses, but for which | find 10 author
itv and no certified lists to The treas
urer for the same, and which do not
apnear To he genuine. S2lI.30.
Il Warrants drawn, according to the
records, and, rs shown 10y the lreasur-
er's r, gis'er To have been registered, but
tor which find no authority nor Ger
titled lists to the treasurer covering the
same, aud not genuine, $50.
Daring the administration OF Mr..
ranuahitl, warrants aggregating many
thOu-apds Of dollars were is uei on un-
, signed minutes OF the boards. The al
lowauce book kept by Mr. Tanuahili
{ commences with January, 1875, aud
ends with April, 1896.
find lists to the treasurer for the
years 1895 and 1896 aud only part of
1897 aud part of 1895, some Of which are
not signed or certified. | find the re-
. cords oil the commissioner conrt not in
dcxed and the files in state of great
I confusion, making my task labofious
I one. Warrants that were redeemed
II during the early part Of Mr.. Tannahill's
administration were properly entered in
. the auditors register but later on this
II was discontinued which has left the re-
= cord in bad shape.
During the progress OF my wrK have
observed many practices which should
!. be discontinued and methods adopted
:, for the better government III the Offices
y of the clerk of the board of county com.
missioners and the auditor Lack OF
i system seems to be the customary thing
y during the carly stages of most counties
p but there will always come time when
lax methods must give way to system
and rules for county government and
y that time has arrived i'll reference to thi,
1, a. ,.,.A.. IL.
q the near future as has been shown by the
y rapid advance of the past year or so, il
is absolutely necessary for your record,
o and files to be put in the proper shape
l. as it will facilitate the work ofthe variou.
offices and insure accuracy and homes
!, dealing on the parts of the county officers
u as the laws of the state and which is du,
to the interests of each and every tax
ii payer. In this regard respectfully cal
N your attention t. section 1854 of X. S
N which requires the keeping of the fol
1t lowing records: minute book, an 81
Iowa. &c book, a road book a franchs,
nj book, a warrant book The first fou
tn books orght, of course be carefully anC
%, properly indexed and especially, tn
Ie minute book of the commissioners court
There ought to be auxiliary books kept
ne as follows: county auditors abstract G
~ under each and every head of expcndi
ture, the amount disbursed and a wal
no rant account book from which whe
or properly posted can be ascertained tn
10 financial condition of the county as re
III CARDS the warrant Indebtedness. Ever
paper or instrument presented to til
OF board OF county commissioners for the
n action on the same should, as soon as r,
ceivcd be given a file number and tn
.. file number placed on the margin of tn
journal where the entry of the action
e., the board appears, along with tn
marginal index of the subject matte
lc' which should also be noted in the indie
Tor to the journal
TX Bills or claims presented for auditin
and allowance should bear numbers #
OF different system, i, c. each claim above
t. should bear the number of the warran
paying the same which would CORE
nc pond with the number in the allowau,
ho book, thus facilitating the reference
any matter. Duplicate bills would TIL,
lse be avoided, and much valuable time
u" saved that under the present system
wasted in trying to find entries Of recol
hd aud papers pertaining to past action
no All papers bearing file numbers shou
NY be placed in proper receptacles, al
. when taken from their respective plac
tor examination, should be returned
}. soon as such inspection is finished.
: have furnished the auditor, Mr.. p
!, Stookey, with forms of books and blank
= the adoption of which most earnest
2 recommend to your honorable body
3 absolutely essential to the proper CO
!. duct of the commissioners court al
= the auditors Office.
p | would also make the suggestion
3. your honorable body that YOU ma
9 rules aud adopt an order of business, al
I, you will not only find that business W
3. be facilitated at the time, but al
y references will be more easily determin
4, and you will save much annoyance a
< confusion.
y Respectfully submitted,
v A. A. CUNNINGHAM,
Expert Accountant for NeZ Perez Co.
49, Subscribed aud sworn 10 before
49, this 10 day of Jan. 1900,
- X, A, LANGFoRD,
. Probate Judge