Arizona silver belt., 1904-10-13

and wlth strong feei10gS or personal regard and sympathy for the poor old man who drifted into such lax meth- ods in pleasing and accommodating his friends so freely, for it is doubtful if they feel or will show appreciation of what they have brought on him; but, the law was violated and the county money misused.
 1 submit herewith, as an exhibit, a certain report by one Mir. Frank Woods, dated October 1, 1902. While l have not the honor of the gentle mans acquaintance, the contents of this report, in view of what find in the books, amazes me.
 By it, you will see, he states that he had carefully checked up and found the books correct" Whether this was because of gross incompetency or a wilfull misrepresentation l can not say, but the report is utterly worth less, because it is false, and apparent ly fraudulent. That any man could check up these books, and call them correct is impossible, if he tells the truth. On page 26, in Mr. Morehead's 's cash book, is entered bunch of about l30 paid warrants, and in his usual way of entering all the items and giv- ing one total amount at the end, he took credit for Sll, 232. .06 whereas, he should hay credit only for SS, l06.6O warrants, and items included besides of advances to StOneman Sl54.50, Mar tin $50 Morehead $40 30, Mrs. Beard, for nursing Mrs. Tewksbury, sl0; Mrs. Kinney, for court houSs lot, 5000, and interest on same, S25 making 1t l,S45.66 excess credit over all, and though all was charged to the general fund, it is easy to see 1t is not correct. And this will serve as sample of the manner of disbursing county moneys. For the lot payment he had written order, signed by two memoe of the board of supervisors, asking him to pay the money. And taking this, with the large number of other er- TOTS, the statement that the books were found correct can not have much more value than cancelled postage stamp, in my opinion.
 As to the steps necessary to be ta- ken l have no doubt your efficient district attorney will advise you, for a demand should be properly and promptly made upon Mr. Morehead and his bOndsmen tO make good to the county under his official bond. l feel convinced he has the desire and intent to do 80, and do not think him guilty of willful wrong taking of the county moneys, but his lax methods and kind ness of nature, led him into positions where his records deceived himself, and I dc not believe he knew where he stood, in the matter, aud this unfor tunate condition is the result.
 submit here the adjustment cash record, and the lists of omitted taA collections and errors, which l have prepared in the work.
 It seems almost unnecessary tO add that there was very great laxity on the part of the supervisors in mol comparing the filed reports with the cash book at times of settlements ol reports by treasurer, for the difference is easily seen, and any business mar could not overlook It. But as the clerk, Mir Williams, was good Dor rowing customer, as the records show charged up to general fund, he would not probably cite their attention to il even if he knew
 In the matter of duplicate and de linquent tax rolls, the law requires the treasurer to make up the delinquent roll, and when done to file affidavit that he has completed same, and en tered upon it "all" the names of par. ties owing taxes. Mir. Morehead marked many items mold, did not enter on the delinquent roll, and con tinued collecting property taxes on duplicate rolls away into the following year-confusing records, violating the law, and pleasing the payers. The law says he shall receive no taxes on the duplicate roll after the taxes become | delinauent. See section 390S, Re- vised Statutes also, sections 1899 and 3904.
 During the work, tried to check cash book with warrant register, but they would not agree. Then, as "ad- vances" were journalzed for posting to ledger, in general fund account, tried to find any record of items m advances returned" but none there. Yet with all this, by the way Mir. | MOrehead did his work, he caused himself to do three times the work necessary to keep clear, concise, in- telligible record as intended by the