Missouri Valley times. [volume] (Missouri Valley, Iowa) 1874-1931, 1903-10-01

state that the auditors private
records only show that he re.
ceived $54.O0 of these fees, he
has however paid the full $11t
as we'll as other small items
overlooked and omitted.
| also verified on July End
the amount of money in his
hands consisting of redemption
money, road damages, ETC..
amount to $S93.3l included in
this amount are items of re,
demption money collected and
turned over by former auditors
extending as far back as 1878.
There is no statute governing
the disposition of this unclaim-
ed money otherwise than leav-
ing it in the hands of the audi
tor, he has however of his own
volition seen fit to turn $271.9a
of this money over to the county
general fund, being all on hand
prior to December, 1901, the re.
cords of this office have been
plainly marked showing the dis
position Of the funds so that
any future claim; made for
this money can be easily veri-
lied. (See Exhibit -
In Exhibit G, l show open
school fund loans as at July |,
1903. in some of these the in
terest seems to be overdue, in
one case no interest has been
paid since 1899, and in the loan
of j. g. Macarthur it seems to
have been lost track of, the
only notation being made on
the ledger "In County Attor-
ney's hands," but as the loan
was made in 1874, it is impos-
sible to tell WHAT county attor-
ney. | have advocated in con-
nection with these loans the
advisability of endorsing upon
the original note any partial
payment that may be made,
this isthe usual banking custom
extended to the borrower, and
| see no reason why it should
not apply and be extended in
this case. Any notes overdue
should be taken up and replaced
by new notes and delinquent
interest promptly collected.
Insofar as this office has
been a check Or audit upon the
county treasurer's office, |
think the examination of ex-
Treasurer McKenney's terms
of office have developed that
the books might not as we'll
have been kept, they are SO far
as the funds are concerned, in
correct and useless, and while
it is true that one or two of the
errors might have been discov-
cred under the system which
prevailed, the checking does
not go far enough to be of
practical use. There are two
remedies, either to keep a du-
plicate record of all books
showing receipts and disburse-
ments in detail, and not in part
as at present, or have the office
carefully examined every two
| years, and from that examina-
ton make any records that may
be required by the Code in the
office of the auditor.
Under former boards, and |
believe it to have been custom
and precedence, warrants have
been irregularly issued before
being formally acted upon by
the board of supervisors. The
power relegated to the auditor
by the Code in the issuance of
warrants requiring only his
signature, is an important and
responsible one, and to exceed
that power by assuming to issue
orders on the county treasury
without the sanction of the
properly constituted authorities
is to say the least, dangerous.
| am glad to note that under
the present board this custom
has been entirely discontinued,
and the warrants issued in reg
ular form.
In examining this office ]
have not entered into the ques-
ton of prices regarding lumber
and other materials bought for
the county, these matters are
being considered in the courts
and will be determined there.
$50 far as the auditor is consid-
cred in the issuance of warrants
this is a matter over which he
had full control and no indebt-
edness could have been com
pletely formulated without his
signature. While the respons-
Utility and liability of mourning