The independent., 1904-01-07
REPUBLICAN "REDEMPT|ON.'

Guaru OF PaDuii6m IN Nemaha county,
asks the following questions:
i. Was the money that constituted
the BARLEY defalcation all or partly
The permanent school funds?
2. If it was school money, has that
fund ever been reimbursed?
. II it is school money and has
not been reimbursed, is that amount
Included in the report of the state in
Jeotedness?
A. If the Bartley robbery consisted
OF the permanent school money, under
the law is not the state bound to re-
imburse that fund?
The manner in which these ques-
tions are framed leads me to believe
that readers of The Independent
might be interested in the answers to
them.
A brief answer to the first question
is that part of the BARLEY defalcation
consisted of permanent school funds
and part belonged to other funds To
give clearer idea, however, | pur-
pose to quote little from the rec
Ords:
Under the republican regime prior
to 1897 it was the practice to carry on
the General Ledger in tie state
treasurer's office the balances in the
several funds exactly the same as ii
no defalcation had been made This,
of course, for obvious reasons. But
when Treasurer Meserve came in, and
the Bartley shortages became known
TO certainty, he set about to correct
the General Ledger SO that the book
balance" shown in any fund would ex-
aCtly correspond with the amount In
depository banks and cash on hand in
the vault. In order to do this, it was
necessary to transfer the shortages to
an account which was called the "Sus-
pended Account. Not all of this
shortage is legal charge against
BARLEY, however; some of it repre-
sents losses in depository banks
through republican criminal careless
ness-but that's another story
The Suspended Account" itemized
as to liability was as follows, when
first transferred:N
SUSPENDED ACCOUNT.
Capital National bank. 6,36l 90
Buffalo Co. National bank, 4,495oo
CJohe r e IT. Co.'S SAY blk. 1882. "a
Bank of Wymore ..-....... l4,9oo.oi
First Nat. Bank of Alma. 4O,3l2.4S
First Nat Bank Of Orleans. 100000
Merchants bank .......... S,lol.oo
J. S. BARLEY s......,..... 33o,oto.oo
Total .0673, GAL 25
Classified, however, as to FUNDS
wherein the losses occurred the SuS-
pended Account was as follows:
SUSPENDED ACCOUNT.
General ................... ~llf,93t.o9
Sinking .................. loo'Iol. ~
Permanent school ......... 270,loo.45
Temporary school ......... 3S,S2o.44
Permanent university $50. 9,77593
Agri college endowment. 43,3oS.6l
Live stock indemnity ..... 3,S4333
Normal endowment ........ l2,6OO.09
Total northumberland $673, SO
Hence, a little calculation will show
that the 1895, ,S7S.0S carried in the
Suspended Account as charge against
7 s. BARLEY, consisted OF the follow
ing funds:
BARTLEY LIABILITY.
Permanent school ...... .s21O, 1913 As
permanent university .... 9,7T5. %
Agrl. college endowment. 4S,S666l
NormaI endowment ... 12.G0O 09
Total .,..t...s....ss..'Sh 'Shto,ptiioo
These sums were SO entered against
BARLEY Ia the Suspended Account be-
cause they represent trust FUNDS for
which the treasurer Ii az oil times
personally liable. aud 20 which the
depository law does not apply. Re-
captivating. the answer TO MAJOR
Dnllys first question Ii that the HaFt-
lev dofaleatIon consisted ol saSb,S3S.us
OF "lrnat funds" and an undetermined
portion ot tho SAT- .7ea1I In current
funds" part OF which, az least. could
be- legally charged 40 him n II wire
worth while 10 lltIeate the natter
because Of his violation Of the depos-