The Semi-weekly leader. (Brookhaven, Miss.) 1905-1941, 1909-07-24
THAT SPECIAL COUNTY Audi.
Ex.County Supt. Green Challenges The
Findings Of Special Auditor
Chas. {. Moore.

S AAe@sstSS ~ @FM~sses tASeaS~A
Chas. E Moore.
ID The County Supsrlntendsnts Depart
nent.
On Monday, July the 10th. an,
article appeared in the Times DEM
ocrat. followed under great scare
headlines by The Semi Weekly
| Leader, setting forth the items
Icontained in statement purport-
| ing to be correct audit Of the
public records of Lincoln County
from 1903 Up to the present time.
Iii view Of the gravity Of the
charges contained in this statement
and the adverse criticism accom-
panying it by which injury and in
justice might be done, think the
acE eff giving publicity to the items
contained in the above mentioned
report, i'll advised and premature,
because a great deal Of the matter
contained IN this report cannot be
sustained by the law and facts in
the case. and no effort seems to-
have been made to point out the
errors.
Now the officers of the county
are citizens and tax payers and have
to give bond for the faithful dis
charge of duty as we'll as the safe
keeping of the records and other
vaIuahIes intrusted to them. In
some instances the compensation Isl
small. being totally inadequate to
the duties required and the respons-
Utilities assumed. This is especially
true in the county superintend-
ent's Office where the policy has
been to pay the minimum salary,
although the superintendent. in adj.
dition to other numerous duties, is
charged with the responsibility Of
wisely expending and correctly ac-.
counting for the largest fund dis
bursed in the county, amounting
in the aggregate to nearly forty
thousand dollars. And at last, the
only asset possible consciousness
of duty faithfully performed and
good reputation earned from hav-.
ling served the county well.
No honest official can object to
having his books audited. It is not
only good business but it is a safe
guard to himself and to the county
against possible errors. And the
grand jury made no mistake in ask
ing that this audit be made. But
the chancery clerk is the county
auditor, Sec. BAT Chap. IL, Code
'06: The clerk of the board Of
supervisors is the county auditor,
and shall perform the duties of an
ditor as provided by law See.
348: ''l'he clerk, as county auditor
shall receive a salary to be fixed
annually by the board Of superyis-
|ors. payable at the end of each
year, " etc. Sec. 349: Duties Of
county auditor. Sec, 351:: To
keep accounts Of officers Sec.
353. To settle with officers and to
exact payment" The code thus
amply providing for the election.
by the people, for the bonding. for
the payment, and also enumerating
the duties of the county auditor.
Sec. 4738 and Sec. 4379 define
the duties, powers, ETC., of the
State Revenue agent, duly elected
and bonded officer who may audit
the county books, collect from
|delinquents and legally receive
compensation therefor. Further,
there is not an iota Of law in the
code that directly or by inference
can so be construed as to authorize
the board of supervisors to pay a
special auditor. And this the
board of supervisors so far has re-
fused to do. and justly. But more
of this later.
How utterly unfair it is then to
place valuable public documents
and records and the regulations of
useful men into the custody and
power of a man who comes to us a
stranger from another state, who
gives no bond, who, while severely
|criticising local officers for giving
no receipt when records are trans
ferred. yet gives none himself, who
seems to represent ain audit compa-
ny that has no rating in any COM
|merciaI agency who. when he gets.
the seven dollars q day that he Isl
now pining for. would fold his
tent and silently steal away while
we would be left Iamenting.
b SOME PUNCTURES FOR THE
REPORT.
The marks that appear on the
licenses over the signatures Of q
majority Of the examining board
constitute the official grading Of
the board, and not the marks on
some non-officiaI blotter or tally
sheet This the county superint-
|endent is required to recognize.
Sec. 4035. It shall be the duty
lof the county superintendent to
contract with every duly licensed
teacher selected BY the trustees
The law gives the examining
board discretion as to the marking
/ Of papers and their decision ii final
luntil reversed on an appeal to the