Reporter and farmer. [volume] (Webster, Day County, Dakota [S.D.]) 188?-1946, 1909-09-16

mess December 31ss, 1903, which bal.
ances agreed with the treas 4rer's cash
book balance also
In auditing the miscellaneous receipts
given by the treasurer or his deputy
and as entered in his cash book, it
developed that no receipts have been
issued and no entries have been made
in the treasurer's cash book for funds
received at the treasurer's Office as fol.
lows:
State auditors warrant No. 1902
under date of November 18th, 1907
$l29 81; and state auditors warrant
No. 1858 under date OF November 18th,
l907-$477l2. II further developed
that state auditors warrant No. l704,
under date of November "a, 1908
t122 40; and state auditors warrant
No 1855, under date of November Gath,
l90S-e435 70 have not been accounted
for in the treasurer's cash account.
Having reference to the two items
last above mentioned which total $558 81
there is on page No. SO of the treasurer's
cash book TX" an entry for cash
received per Misc. Rec. (receipt number
not given), but the amount was not
extended in the balance, therefore il is
unaccounted for In forwarding the bal
ance of cash for the succeeding months
business, and has since never been
accounted for. There is nothing about
the entry in the cash book to indicate
that said entry was intended TO account
for the two warrants referred to, only
the Identical amounts being suggestive
Notwithstanding the variance of dates
associated with the respective items
The entry in the cash book is under
date of September 80, 1908, when in
fact the warrants were not issued until
November l6, 1908.
This variance of dates might be
explained or accounted for by reason of
the fact that the entry and cash balance
as shown in the cash book under date
of September Both, 1908, have been
garbled. The entry showing s55S 81 as
received on q miscellaneous receipt, is
not totaled with the other receipts for
the month, and is not included i'll the
balance, though the entry has been so
made as to appear to include the
amount in the balance as extended.
Directly in connection with the above
eutry il developed that the triplicate of
miscellaneous receipt No. 1866 for
$l.02 issued to one DR.. IL. @. Schenecker
under date of August 81, 1908, being
for money found on the person of H.
b. Bougham, deceased, has been
defacet in an attempt to give the receipt
the appearance of having been issued
to the state auditor, for his warrant No.
l704, 1922 40 and No. 1855, $435. ~, or a
total of $55S 81.
The original and the duplicate are
perfectly legible and the triplicate
though somewhat defaced, indicate that
1 the series was issued to DR. Schenecker
and not to the state auditor. 1t further
developed that state auditors warrant
No. 1920 under date of December 18th,
1908, for $l07. 80 has not been accounted
for in any manner.
In view of the foregoing facts, /
would recommend that the said L. L.
Butler, former treasurer of Day county,
South Dakota, or his deputy, A. G.
Panlsen. also of Day county, South
Dakota, be required to account forewith
for twelve hundred and seventy two
dollars and thirty-four cents ($1 ,272 34)
which consists of items as follows:
No. 1902, dated November 18th, 1907.
Amount 1929 81.
No. 1853, dated November 18th, 1907.
Amount s47712.
No. 1704, dated November 10th, 1908.
Amount 1922 40.
| No. 1865, dated November 10Th, 1908.
Amount $435.72.
No. 1920, dated December 18th, 1908.
Amount SLOT SO.
All OF the above warrants were
received at the Office of the said county
treasurer, and later surrendered to the
state treasurer, @. H. Cassill. and were
endorsed as follows:
L. l.. Butler, county treasurer, by A.
G. Paulsen, deputy. Abstracts of audit,
submitted under separate cover.
Respectfully submitted,
(Signed) J. L. Wingfeld,
| Deputy Public Examiner.