The daily journal. (Salem, Or.) 1899-1903, 1901-02-22
LAND OFFICE
IRREGULARITIES
Detailed Statement Of How
1t Was Done.
Showing Figures Changed
and How II Was
Done.

= WNalIHf NIfpio Hte,
Ths npdendlx % the report aud a per
,onal Investigation BY an Oresonian re
} porter, shows that he errors occurred a.
lollowss
1 Rec. No. ~ tre,liled twice siV,s4s w
Rec. No. is8, credited twice. ,45y ~
! Rec. No. 403I. raised On bOOks. Z,tW w
Rec No. f2if. raised on books. 1900 pJ
Rec. No 4gl5. raised on b0Oks. 3.OOO W
Il Ree. No. 4338. chaDgeiOn books b,Oib 81
Re Nc. fslkl, chaueed on nOOks Jss -
/ Rec ko 1901. rai.s,d 0n bo0ks bow ~
Ree No 49D2. chaared on liVks o.
THoAirofs IA balances, noFo
coipta .... ....t...s... 80 -
10 order - ascertain ali the facts that
may bo gathered in addition ~ what b
shown in lhe report, ). Q. Hodson, one
n The clerks oi The investigating con
mites. vent through the books With a
reporter. BY examining the entries Tor
several years back, u was asceriained
that. on December - Of each year, the
clerk has entered upon hts books The
amount Of money turnej over to the
state treasurer, tie amoaat Of cash on
hand. but the receipt was not issued I'M
al January ~. II is possible that the
money was not, in fact, turned over un.
til January ~. but the book entry was
made AZ loi December 81. This entry
was made on December -, ISel, when
the clerk credit cd himself with having
paid the treasurer tI0, ,f49.9l Of schooi
fnnd principal, aad fl4s9.9s Of school
fdnd interest 10 far, the books we're
regular In this respect. But on January
IL, the date Of the receipt, the clerk
credited himself with the sans amount
The second time. This was simply TAX
ing credit for double the amount he had
actually paid. II would appear that
this may have been an innocent error,
bhtfof the fact that Il was the custom
10 ehier the credit bat once, and on the
last day Of tho year, though the receipt
WAS dated January II following.
False nnify IA Deiall
Tie ORA. error the clerks found In
examining the books was that made on
August 1, 1894, whom the clerk turned
10 t5lb,o7, resolving therefor a receipt
lor that amount. Later. the entry was
raised by writing In figure "2" before
the amount, thus increasing the credit
BY 5000
The next error Was found Ia the entry |
ou September 4, 1894, when fO30.40 was
Increased 10 tS0soAg, and s30g.6S was
ncreased 10 tS362.03. a close inApeci oli
4 figures show that Ink Of slightly differ.
mt shade was used Ia wrliirg the
additional figure.
In The entry ol September 2a, 1894,
iredit Of tI3g.b3 was changed 10 read
|bole.bl. Ihle change u the iirat which /
WAS made by erasufe. Tho erasnre IL
very plain. On November 2 f0s0. 80 was
raised liy erasure 10 f22l3.il. on the |
tame day t0i3.7l was raised 30 tb063 III |
BY adding figure, aud on December 4. |
ll3si.ig wao RAISED by erasing the larl
~ and changing il IL ~. /"
NV 'NttNt wv 'ffVfH ~ W hUN W 10
we're made by means Of dencits, and In
lhe oplnlon ol the clcfke.may have been
BY unlnsentlonal arror.
AZ the end Of each account footing
has heen made ol tho total n the amounts
therein contslned. II iu observed that In
no case Vas there change ln the foot.
ng, bot the looting WAS always a correct
lotnl oi the hgurcn ae changed. ID can.
not, therefore, be determinod whether the
lbangeb were made bcloFe or after the
oouufh were made, though Il would be-
he Fret impression that tha changes
we're made allefwafd. except la the case
4 the duplication.
Inquiry oi those who are familiar with
he handwriting In the books brlnga ihe
that the books were kept by
|. X, Davis,n son Of tho clerk (ie0rge W. !
levls. No one could aay ln whose hand.
Iri.inT tho changes appear 10 have been
Il i nlso learned that toe the perlod
ovufpd by the dlsorepancias the total
ollectiona nmountod 81 to9 ,0s0 %. Ion
lhich the clerk held receipts ~ The
mounl NJ l0s,lS 80, leaving so, Dl0 m
u acoonnled foe.
sham Investigates of lsss
The report Of tho committee which a..
Ipfiod The nrcounia Ia 1905 Ia A. follows
House ol Representative, Salem. o. ,
%. ~, 1876, Mr.. speaker. Your com.
itlee, appointed under noun,
lnCutEcnt resolution No 3. 10 exam.
y The books aud accOunta Of the Hoard q
Nommiealoners iof the sale ol school /
~ uuifersllY lands. ha ~ camplcied oar !.
boz, and hoH lcayo 70 Tenoft a. lollowt J.
" We have, With the aasluiance ol com. y
tent accOnnlantf, pNrsuud our inyes. q
Iaiion IA a. ihOruugh manner a. the 4.
ns 81 oar dleposAl would prsmit. rhe 4.
cuenia lor the land anld have h.,sn :
leipiiy eonpaled Nth ihe ontrlos
we cash oook, aud alec with the g
lofpemehit ca The noies given l0f u
leffed paymenis, aud the entire 0f \.
Y salsa With the ronsidcration named y
We deeds. We have carefully addol
We eoionns ~ entries la tho cash a.
"A snd compared the totals with
Eles "a The lcdgef, and lhe credhs h.
We lpsifet ullh The State Tfeasapof,s
!. ~ end tnefe Wah duplicates or
"a tpeeillce ~ iho eeutolarv ai stata ru
lese loend il,eeash accounts ubso
~ tplfefi ani an nuaeys acgount.l NJ
The clerical goFk 81 al uiNcs wen ''
Iofmtd, abd tho syattm ii a.couots an
Eenffal maunpf ~ condnrtius an. a.
iHesa az the ollicc IA ~ nlain. eon,
~ aud compfelpnslye, fsaartlnsi
~ epon a.. 0coseo W, navis. cl.rf
~ boald We hnd iho old sVh,o. ,p
ifart hookt Ia had condition. and cpl
~ Ne fccenmeadstion ~ lhe cam ia
- ~ the last sgssson. We haVtl
eAamlnet The applications a. vaf
> stAle lands, aad have iound Them ~
= "a que lofm and Ia aoc0Sdancs la
the ft4oilemenl ~ law. F,
T. At1kkros, Chairman