The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-05-17


vestigations regarding the recent tax re.
fundment transactions in the Office of
I County Auditor w. r. johnson, of Ram
sey county. The report is a comprehen-
sive one and reflects anything but credit
upon the methods in vogue by Mr. john
son. In one place in the report Gen
Pope states:
gally prescribed duties of the county au-
ditor the law has been violated.
In every matter of detail not prescrlb-
ed by law, but essential for a proper and
intelligent performance of the duties of
auditor and bookkeeper for the county
and the clerk of the board of county COM
missioners, there has been failure in per-
formance."
Gen. Pope has consumed about week
in making his Investigations, and has ex-
ercised the utmost discretion in all his
operations. 1t was his purpose at the out
set to avoid a hasty or indeHberate
course that would be insecure when the
report was finally made. His rep0rS
shows nine petitions upon which tax re
fundments have been illegally paid and
for which the county auditor is respon-
sible, but he states orally that this does
not represent all the annoyances Of this
character that his office has had with that
of the auditors Office of Ramsey county.
There are three other similar experiences
recorded in the public examiner 9 Office
at the capitol Some further investigation
may therefore be made.
What action Gov. Van SAINT will take
on the report IS unknown. The governor
was busy with other matters yesterday
and could not give his immediate atten-
ton to the report The report follows
ENTRIES FOUND WANTING.
To the Governor of the State of Mime
sofa: l have the honor to report that.
following the receipt of the trial balance
of the county treasurer Of Ramsey coun-
ty for the month of April, 1901, at an in
terYiew with that official, held on May A.
my attention WAS called to bEe notable
increase in oYerdrafts on refunding ac-
count. A eurSory examination at the CT
flee of the county auditor on, that day
disclosed that no entries have been made
upon his warrant register since April lS
The provisions of law relating to this
matter are found in section 7l9, General
Statutes 1894, as follows: "An orders
and warrants shall be progressively num-
bered, and the number. date and amount
of each, the name OF the person to whom
payable shall at the time Of is
suing the same be entered in 4book to
be kept by the auditor for that purpose"
Section 7e6 General Statutes 1894,
reads as follows THE treasurer shall
deposit with the auditor of his county
on the day Of redemption all orders ana
warrants by him redeemed. The auditor
shall cancel the same Immediately upon
his register Of orders issued, and at the
close Of the day credit the treasurer with
the same upon his journal and ledger"
AS before stated, no entries had been
made In compliance with these laws since
April 19, but we obtained from the coun-
ty treasurer a list Of the numbers and
amounts Of warrants paid by him for the
refunding account during the month Of
April, and then secured the warrants
from the county auditor and also the ap-
p1ications upon which these warrants had
been based; but the auditor was unable
to produce the certificates which, with
the petitions, constituted the vouchers
for the money paid. and, after re-
search and examination, covering five
days at the close Of May 8, he had fail
ed to produce all of the said certificates,
as will be detailed hereinafter.
LAW IS QUOTED.
The warrants considered by me were
in each case based upon the petitions
and statement of alleged holders of tax
certificates, which it was claimed were
void, and came under the meaning Of GER
tain decisions of the supreme court,
stated in the applications.
The proceedings, We're had under the
provisions Of section 1897, General Stat
utes 1894, which with subdivisions in
serted) l quote:
Section 1857, General Statutes 1891:
First, whenever the holder of any tax
of county commissioners setting forth
facts claimed to invalidate said certiG-
cate, within the meaning Of any decision
of the supreme court of this state
second said commissioners shall inquire
into the truth Of the facts alleged in
said petition, and If they are satisfied
that all the facts affecting the case are
fully and fairly stated, they shall so GER
tify to the state auditor. Third.
and the latter officer (the state auditor),
If he is satisfied upon consultation with
the attorney general, that the facts stated
render the certificate void within the
III 90 oP = he
court, shall authorize the refunding Of
the amount paid for said certificate,
with interest, together with the amoutn
Of other subsequent taxes paid on said
property by the holder Of said certificate.
with interest from the payment thereof,
upon the surrender Of said certificate II
the name has not been duly accorded, or
upon the delivery of an assignment
knowleded and recorded, as by law pro-
vided, for the execution, acknowledg-
ment and record of Instruments convey
ing real property. Fourth and there
order for the sum so authorized to be re-
funded on the treasurer fsaid county
to be countersigned and paid as other
county orders.
DUTIES OF AUDITOR.
In re the specific duties devolved upon
the auditor under the provisions Of sub
divisions l and 2, l quote:
Corbin VS.. Morrow, 46 MINI. 522. a pro-
ceedlng under section 1910, G.. s. 1894.
Tt is not enough that the facts
exist, It is not the business Of the audit
or, upon such an application, to hunt
UP the evidence Of the facts. But it is
for the person applying to show that he
has right to apply; that the facts ex-
list which make it the auditors duty to
Is issue the va warrant: that he comes with
state VS.. Olson, SO N w. 624, proceed
ing under section 1851. G. g. 1894.
The decision IN the case referred to Cor
bin VS.. Morrow, 46 Mimi. 622) has no ap-
plication IN this case further than this
that the petition must show the right to
have the money refunded under the sec
ticn. >"
There were nine petitions filed under
the foregoing provisions. I will take
them up in the order Of fling. using the
state auditors numbers, as the county
auditor has not given numbers TO these
vQuchersi
No. 2ls4-Applicant. National Bond
and Surety company. states that
It is the holder OF certificates 6wenty-
eight in number). This statement Is duly
l. = 90 n