Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1904-09-01

J b. 1
also the General Road Laws now
in force, and recommend that the
provisions therein b followed
strictly. l find also that id the
past the Commissioners have had
but very little system in regard to
their proceedings. Accounts pre-
sented to them for allowance should
always be verified and the entry
of allowance on the bill should
clearly show the sum in which the
allowance was made, date, and be
signed by the Chairman of the
Board, and the warrant when
drawn. where claim is not allo wed
in full, should be delivered only
on y receipt in full for the amount
of the bill. 1t is not policy to
make a practice of reconsidering
allowances or in fact, reconsider
ing general orders of the Board.
Second. As to the Treasurer, I
would recommend that the Board
furnish him with the necessary
books etc., to properly keep his
accounts and make his reports, and
in regard to the custom followed
heretofore by the Auditor and
Treasurer whereby warrants drawn
on the County treasury have been
Immediately presented by t b g
Auditor to the Treasurer for regis
tration and the same registered by
the Treasurer before they were
delivered to the parties entitled to
them, the Warrants then drawing
interest from the date of registra-
ton, I wish to remark that this
custom has been followed since
Jan. 1891, at least, to the present
time and that such custom evident
ly arose from an erroneous inter-
probation Of Section 20O9 r. S.,
the officer evidently constituting it
to be his duty to present the war
rants to the Treasurer; and the
Treasurer, that he must register
them, whereas the meaning of Sec.
2OO9 is that the Auditor must, as
provided by Sec. 1854, Par. 5,
keep q "Warrant Book" or Alb
stract Of Warrants, in which he is
to register all warrants drawn on
the County Treasury, ETC., etc. l
will therefore recommend that
such practice be discontinued, fol
the reason that it is not in accord
ance with law and the County pays
more interest than it should.
| Any one receiving q County War
rant should present the same te
the Treasurer for payment, the
supposition being that there are
moneys on hand to the credit o.
the various funds, with which to
pay the warrants drawn, and then
should the Treasurer, upon thu
examination of his books find that
there are no moneys on hand te
the credit of the fund on which thu
warrant has been drawn, he shoult
register the same in the book pro
vided for that purpose and endors'
on the back of said warrants
"Not paid for want of funds"
with the date, and sign his name
and then the warrant should begir
to draw interest and not before
Third. As to the Auditor, TO
years the set of books kept by tn
Auditor of Idaho county, has beef
one of "single entry, a system
that has been discarded by mos
all men who keep books at tn
present age, and which properly i
where personal accounts only ar
considered.
1t should not be allowed to con
tinue and I wish to recommen'
: that the "double entry" system b
adopted by the Auditor in tn
B future.
: AS hereinbefore mentioned
t have been enabled to furnish form
of certain books which ought to b
b kept by the Auditor in connectio
with those which are already KEEP
and some of which the law require
: to be so kept. First; A "Registe
9 of Warrants Issued Second
: Auxiliary books as follows: A
g "Abstract of Warrant Expendi
n tures' which furnishes an itemize
9 statement of all warrant expendi
# lures under the proper head; also
e "Warrant Account Book, frOr
which last two the Auditor make
# up his quarterly statement to tn
q public. These last l most earnes,
2 " remmend.
d Fourth. As to the Assessor an