The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-01-17

order eft any bank or banker T. 4. KEEL
~. state treasurer and was collected
! through the Merchants National Bank
of Topeka, Kansas.
The originals of the above described
/ papers held by the National City. Bank,
/ New York, were examined by US. IN
our opinion the signature to the letter
dated July 3 1903, and the endorsement,
IT Il. Kelly" on the back of check b
6s7S, dated August 8. 1909, is in the hand
writing of Mr.. T. T. Kelly.
LAS this amount was accounted for
to the annual school fund prior to June
80 1905, it has not been included as a
difference.
MutiIation of Records.
Among other items concerning the
mutilation of records. the report says;
In compliance with the above laws
there has been kept in the office of the
auditor of state books in which are
! registered the bonds belonging to the
various school funds, giving a descrip-
ton of the bonds, number of coupons
attached. amount of coupons attached,
when registered by him, and the date
/ paid and Cancelled. This is the only
1 record kept prior to March II, 1908, by
any of the state officers which attempts
/ to show the number and value of cOu-
1 pOns attached to the bonds when pur-
chased by the school fund commission
ers. This would have been an extremely
( valuable record in the present eXamina-
ton, if it had not contained clerical
/ errors. and had not been mutilated- in
I numerous instances by erasure of the
/ number and amount of coupons orig
| inaIly shown as attached to the bonds
! and the substitution therefor of other
numbers and amounts; also by chang
ing such figures as II to ''2 or % TO
60 This mutilatiOn of the records was
done very clumsily, so much so that
the fact of the figures having been
/ changed is noticeable at q glance. In
some instances the number of coupons
shown to have been attached TO each
bond has been reduced, and at the
/ same time the value of the coupons at
1 tached to the same bond has been IN
/ creased. No system or regard for CON
/ sistency seems to have been used IN
making these changes
1T is noted that Record Of Bonds
/ Permanent School Fund No 4. bears
notation in red ink on folio No. IL, op-
| posite registration of bonds issued by
/ board of education, lola city, Alien
county, as follows: Original entry OF
4 No. of coupons IS, figures changed by
/ some party unknown to this office
4 On folio No. 247, opposite the regis
/ tration of bonds of Banner township,
Pratt county, the following notation is
made with lead pencil: Change made
/ in number of coupons by some party
| unknown to auditors office On folio
/ No. 263, opposite the registration of
! bonds of board of education, Wichita.
| Sedgwick county, is the following
| quotation in red ink: Change in No.
/ Of coupons from "a to 80 made by
some one other than in this office.
None of these notations are signed,
/ but we are informed that they were
made by the bond clerk under in
structions of the present auditor.
Coupon registers are also kept by
/ the state treasurer in which are en-
| tered the number and value of cou-
pons as they mature and as they are
| clipped from the bonds for collection,
with column for date of collection.
ct is noted that the coupon regis
! ters have been mutilated in several
I instances. notably coupon register Il"
from which pages 345 to 264 inclu-
| sive have been abstract and by
erasures on the following folios:
Folio S21, Republic county, on
/ which is registered coupons due on
July /, 1900, from bonds of municipali-
ties in that county; folio 1913, Ford
county, coupons due on January 1,
1901; folio 412. kingman county, cou-
pons due on January L, 1901; folio 459,
Stafford county, coupons due on jan
uary /, 1901: folio 444, Reno county,
coupons due January i, 1901; folio 40,
WCOdsOn county. coupons due on Jan
uary I. 1901; folio 512, Edwards coun-
ty. coupons due July 1, 1901; folio 542,
Linn county coupons due on July 1,
1901; folio $50. Ottawa county, cou-
pOns due on July 1. 1901.
MANY of the coupons not accounted
for, as shown in this report, are from
the bonds and of the dates correspond
ing to those in which the afOrem en-
toned erasures appear
state Property Stamp Erasures.
The accountant reports at least three
instances where Cancelled coupons, the
proceeds of which have not been ae@
lcOunted for to the annual school fund,
have at one time borne the stamp of
the state auditor. and now appear in a
condition showing that such stamp has
been erased. These three instances
pertain to
/. Kingman county. Richland town
shin bonds.
The language of the report on this
subject peing
.sThe state accountant has in his
possession the Cancelled coupons. It
is evident that they were originally
stamped on the back as the property of
the Permanent School fund but the
stamp has been partially erased. The
records of the county treasurer show
that remittance to cover these coupons
was made to the Fiscal agency in New
York during the month of December,
1900. Transcript OF the Fiscal agency
account shows that the National Bank
of tn Republic, Fiscal agent, state OF
Kansas, credited to the state treasur-
er's account on January 3, 1901, for
coupons Richland township, Kingman
county. $135.
. Norton county, Emmett township
The language of the report in re-
spect thereto being.
THE state accountant has in his pos
session the Cancelled coupons. 1t is
evident from an examination of the
Cancelled coupons of bonds Nos. 2 to 1 4
inclusive that they were originally
stamped as property of the permanent
school fund. but since that time the
stamp has been erased to such an eX-
tent that it can barely be distinguished
The Cancelled coupons on bonds Nos
Is to 20 inclusive. do not appear to
, have been stamped as property of the
: permanent school fund"
3. Ottawa county, county bonds.
The language of the accountant be-
ing
! session the conceled coupons. From ar
. examination it is evident that they
We're originally stamped as property