Deming graphic. (Deming, N.M.) 1903-1948, 1907-07-26

Hon. Frank W. Parker, Associate Jus.
tice Of the Supreme Court OF the
Territory Of New Mexico, and Judge
OF the Third Judicial District
thereof
Sir: In compliance with your order
naming me as referee. and as such
referee directing that | investigate
and report US To facts. In the cause
now pending In your court. in which
Holm q. Bursum Is the plalntifr and
the Territory OF New Mexico is the
defendant and In which suit the plain.
TIN prays for an accounting as be.
tween the Territory Of New Mexico
and himself, concerning moneys that
came To his hands. during the time he
was superintendent Of the New Mex.
ico PenitentIary. commencing May 5.
1899 and terminating April f.. 1906.
would respectfully submit the result
Of my examination
My report, which Is herewith sub.
mittod, shows In detail all of the de.
bits and credits Of all transactions.
but the result Is SO entirely different
from report made by the Colorado
Title and Trust Company, dated Aug
ust 30. 1906. that do not feel that
In justice To myself, that | can submit
this report without calling Your
Honor's attention to the many mani
fest errors In the former report
Concerning the books Of account
this former report charged that yalu
able records had been destroyed OF
were not available aud on the other
hand found all books Of original en-
try aud from these the financial trans
actions Of the pcnitentiary under the
superiutcndeucy of II. o. Bursum eau
be readily traced. The only record
missing and which In no sense was 3
book Of original sntIs, is an old indi
ydual ledger. used In keeping &C
counts Of persons buying ma,eria
from the penItentiary and the bal
nnces from which on all supposed ly,
accounts. were transferred to new
ledger.
The absence OF this hook was no
material, as. having the books Of orig
inal entry, the journal and impression
books unyoice and voucher). although
this work consumed consIderabl,
time. II has been easily REPRODUCED
The rewritten cash book" mentioned
in the report referred to was not cop
led from any cash book kept by III,
penitentiary \ cash book was ncve
Kept, simply journal IN which al
cash transactions We're entered a
well as other Items, This so.calle,
rewritten cash book" made up fey
weeks before the retirement. OF II. q
Bursum as superintendent. was an al
tempted statement as to the cas-
transactions Of the penltentiary 70
the period OF his service. The stat,
ment was made for the information q
the Board OF Commissioners, was 4
no sense book Of original entry an
would have had no value wha,cye
except for reference, even II II ha
been correctly transcribed. which
was not, many entries having bee
omitted on both debit and cred
sides. This book should have had II
place whatever In the examInatio
above referred to except ms n guild
or u check and this fact should hay
been recognized by the party VIII
made the audit, That II was so recoJ
nzed by him is shown by his repeate
complaints that the book was not a
original entry and was inaccurate, ye
strange to say. these very inaccur
cies were made the basis Of charge
OF shortages.
The only books that should ha,
been used IN the examination in que
ton were the hooks of original entr
supplemented by the books In the @
hce Of the Territorial Treasurer I
we'll as those In the Office OF the TIE
rtorial Auditor, and such other e,
dence of the receipts and dlsburs
men;s OF moneys as could be mouldC
into shape and furnished proof pos
tive OF such receipts or disburs
ments.
In making this examination | ha'
spent n great deal OF time. compile
correct cash account. rewritten al
journalIzed all transactions, repi
duced the old ledger, verified all Q
counts pertaining to the receipts al
disbursements Of money by the {
psrintsndent and sale of materials