Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1901-08-01

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NOUS opinion Of the counci, that GU,
findings in the matter Of changes an6
fragments made for binding Incorporated
In our report on the office ofsecretary OF
state, dated Feb. 25. 1901, and filed with
you on June IL, 1901, contained our con-
illusions and legal opinions rather than
statement of facts as to the matters
involved, at which time the report was
returned to us after an interchange OF
expression of views, which were fully
recorded by your stenographer. AS nc
Instructions were given us when We
We're employed to make the examination
of the different offices we followed the
method and plan pursued in q former
examination and the only other
examination made, since the code
went into effect and to which
plan no objection had been raised.
Section 161 OF the code requires the ex-
ecutive council to at least annually
make full settlement between the state
of Iowa and the officers of the state. Of
ficers and superintendent of state insti-
tutions and all persons receiving, hand
ling or expanding state funds We be-
lieve our appointment was made under
this section Of the code, and as no in
structions are given as to the form for
these examinations, in said section, we
took it to be that no less a duty was re-
CURED of us than that laid down in Sec
ton 159 of the code wherein the execu-
tive council is authorized to appoint a
skilled accountant and examiner whose
duty consists of examining the books.
accounts, vouchers, expenditures and
conduct of the different state institu-
lions, and make a report to your body
IN such form as you may prescribe. AS
you did not prescribe any form for our
reports we followed precedent and sucn
methods as we thought would bring be-
fore you. in good form, all information,
the result of our examina ton. that we
believed 1t our duty to report for your
information and consideration.
AS it is we'll known that the public
was in possession of all the essential
facts contained in our report prior to
the time Of your referring it back, thru
some source unknown to US, we feel that
to change the report now, in any man
ner, would be construed as reflection
or us, for receding from position
which we considered right and honora-
bic. Therefore, we respectfully return
AS a solution of the matter we have.
prepared and enclose herewith special
statement of the binding account in
form conforming to your expressedideas,
as we understand them, so that you can,
as you say you desire to do, submit the
matter, with this statement, to the at
torney general for his opinion, as to
whether charges and payments made as
shown by the statement have been in
accordance with the law. The state
ment contained no expression as to the
law. but presents only facts and the
points of the law upon which we believe
a decision should be obtained and on
which we based our claims that over
ehrages and overpayments had been
made"
The statement which accompanied this
letter Is the one prepared for the use
OF the attorney general by the account
ants. and is summary of the report or
condensation of the same; but it is the
statement which has been published,
while the report proper has never beer
published. 1t Is quite long. The ex-
cerpt above is from the report proper.
In this connection It may be stated, as
CT interest, that upon assuming his Of
flee Secretary of State Martin took up
this matter promptly and at once de-
cided that there must be change in the
manner of making out bills or he would
rot audit them. This action was taken
on his own motion. That there are still
some questions to be determined is,
shown by the history of the insurance
reports. Before the binding was done
on the fire insurance part of their re-
port it was stated that the opinion OF
the attorney general had been asked as
to whether the report could be sewed,
and it Is also stated that Auditor Mer-
Ram gave an order that it should be
sewed IF it could be legally DONE" Here
1t rested until the bill came to Martin.
II was for sewing the report instead of
stitching. The bill was for $3.50 or about
that. Secretary Martin cut 1t in half
and had it figured on the basis of stitch
ing. This has not been accepted, but is
stiil awaiting adjustment. The second
half of the report was stitched. So 1t
will be seen that the present state bind
er is up against the same problem which
has puzzled many of his predecessors.
and some of his bills will await legisla-