The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-01-21
B0LDF0RGERY
State Records Have Been Re-
Gently Mutilated.
Since ROwett Report Bond
Figures We're Changed.
is EASILY DETECTED.
Crime Bungling and Purpose Is
Plain.
Attempt Made to Account for
Missing Coupons.
MR. NATION TALKS.
Satisfied That No One in Audi
tors Office Did 1t.
Act Punishable by Term in the
Penitentiary.
MR. NATION TALKS.
That No One in Audi
tors Office Did 1t.
Act Punishable by Term in the
Penitentiary.

The man who altered the bond records
FIN the state auditors office is in all
probability stin in the employ of the
state.
This astonishing fact is disclosed by
the discovery that bond records have
been altered, erasures made, and new
Figures inserted since the Rowett report
was completed and given to the COVER
nor on December Is. 1905
1t is of course Impossible to deter
mine how many changes have been
made in the past year, but here are a
few examples:
Edwards county-Issue 0fS15.0OO, dated
July 1, 1900 Record of number of cou-
pons has been changed during the past
year from So to 81.
Allen county. Marmaton township;
issue of $4,000. purchased December 5.
1889. Record of number of coupons has
been changed during the past year from
80 to 3S Record of amount changed
from $1,176.67 TO s1,276.67.
CoWley county-Issue of $4,000 dated
September i, 1899. Record of number
of coupon changed during the past year
from so to SO.
In each of these bond issues there
is an unexplained shortage in the ac-
count. The money to pay for certain
coupons has been RENTED to the state
treasurer or to the fiscal agency, placed
to the account of the treasurer and
never turned over to the school fund.
lit is not difficult to trace these all
teratiOns. The ROWett report and the
Morris report are constructed on SINH
lar lines. For example. in the case of
the Marmaton township bonds, the
I2oWett report says.
THE state auditors register of pur-
chases shows that these bonds were
~n--- q Iii D.
time 80 coupons amounting to S1,l76 were
attached to each bond"
The Norris report says;
THE state auditors record of bonds
registered permanent school fund No
4 shows the above bonds were register
ed December s, 1899 as belonging to
the permanent school fund.- and each
bond had attached thereto IS coupons
amounting to S1,276.67."
lit lis evident that the same hand which
altered the records before ROWett made
his report has been altering them since
that report. The alterations seem to
have been made not so much for the
purpose of deCeiving, as to simply cast
discredit upon the whole record. All
the alterations are clumsily done and
easily detected The changes usually
are such that other parts of the same
record are thereby thrown out of har-
mony. Hence it is easy to determine
what the record originally read. For ex-
ample in speaking of the COWley coun-
ty change, the Morris report says:
"The number of coupons attached to
the bonds, as shown by the record, has
been changed to read SO on each bond.
The value of the coupon on each bond
has not been changed which would In
dictate that the original number of cou-
T0ns registered was so on each bond
the number necessary to figure the val
ue of coupons on each bond as regis
tered"
Penalty Is severe.
1t is a penitentiary Offense to alter
records ia the manner above described.
Section 2123 of the statutes says:
Every person who with intent to
defraud shall make any false entries,
or who shall falsely alter any entry
made in a book of accounts kept in
the office of the state auditor, or in
the office of the state treasurer by
which any demand or obligation.
claim, right or interest. either against
or i'm favor Of this state or any county
township, or Incorporated city or town
or any individual, shall be, or shall
purport to be created, increased. dis
charged, diminished or i'm any manner
affected, shall be adjudged guilty of
forgery i'm the third degree"
Forgery in the third degree is pun
ishable by a term of seven years i'm the
pcnitentiarY.
Section $40 Of the statutes also re-
lates to the alteration of records. Tt
says.
1.-THE total erasure, destruction or
obliteratiOn of any instrumen t or writ
ing with intent to defraud by which
any pecuniary obligation or any right,
interest or claim to money, right in
action or property shall be or purport
to be. or shall be intended to be ere
ated. conveyed, transferred. increased.
discharged, diminished or in any man
ner affected. shall be deemed forgery
in the same manner and in the same
degree of the false alteration of anv
part of such instrument or writing. .
Who Made the Changes?
Assistant State Auditor James Ma
ton was asked to make a statement
concerning the alterations i'm the rec
ords of his office. He said.
u do not believe that the changes
were made by anyone i'm the employ of
the state auditor. I knew that changes
had been made in our books since the
RCWett report I discovered certain
new alterations about the time that re-
port was issued.
"Our records are kept i'm a vault.
which is locked at night. do not
think anyone outside the Office knows
the combination. However, i do not
regard the combination an absolute
protection 1T is as good as most of
the state house vaults.
SIN my opinion, the value of the
books has not been materially injured
by the alterations. The report of the
accountant as to the condition of the