The Bemidji daily pioneer. [volume] (Bemidji, Minn.) 1904-1971, 1909-06-24

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the law upon any public officer or
person holding public trust or en-
ployment, every wilful neglect to per-
form such duty, and every malfeas-
ance in office, shall be gross misde-
meanor, and punished by fine and i'm
prisonment."
See records of county board for
19OS-9. ~
Section 4ss requires the county
statement, and section 433 requires
that this statement shall be POSTED
AT THE COURT HOUSE DOOR and
PUBLISHED WITHIN THIRTY
DAYS AFTER the first Tuesday in
January in each year
From the minutes of the first regu-
lar meeting of the county board in
1909, it appears that the last financial
statement was approved by the board
in January of this year, but it was
not PUBLISHED until about April 8,
being 81 days, instead of 80 days, af-
ter the first Tuesday in January. (See
official newspaper Of April 8, 19Oe.)
Section 4796 or 4S43 would seem to
cover this disregard of the law.
Again, section ABB requires that the
financial statement shall contain "an
ACCURATE statement of the finances
of the county at the end of the fiscal
year, INCLUDING ALL DEBTS AND
LIABILITIES" The item of INTER-
EST ON THE COUNTY'S OUT
STANDING WARRANTS has never
been included in the liabilities" al
though such interest is susceptible of
exact calculation at any given date,
tO-Wit: December 81 of any year.
See financial statement for 1908
last page
Delinquent Tax Lists Inflated.
Section 9O5 of the Revised Laws
which was a part of the tax law OF
1902, provides that:
ION or before February 1 in each
year, the county auditor shall file with
the clerk Of the district court of the
county a list of the delinquent taxes
upon real estate within his county,
which list shall contain a description
of each parcel of land on which such
taxes shall be so delinquent, EXCEPT
SUCH PARCELS AS SHALL HAVE
HERETOFORE BEEN BID IN BY
THE STATE AND NOT ASSIGNED
BY 1T OR REDEEMED"
This year is the first time this pro-
vision of law has been followed by
the present auitOr. Instead of eX-
Guiding from the delinquent list
SOCf1 IAfCELO AS OI1AhL ia z
HERETOFORE BEEN BID IN BY
THE STATE AND NOT ASSIGNED
BY 1T OR REDEEMED (Which
amount to several hundred each year)
he has included such parcels in the
clerks list and the publishers list
(giving the clerk Is cents for each
description and the publisher from 5
to Is cents), and has audited claims
and drawn warrants for such items.
See judgment book of 1907. Same
property Ibid to state" at 1907 and
1908 sales
County Board
Examinations.
Sec. 433, r. L. 1905, says:
AT the meetings in July and Janu-
airy of each year it shall examine and
count all the funds in the treasury
- and make a written certifi-
cate of the condition of the treasury
= and file the same with the
auditor"
No such examinations have been
made during the year 1908, or up to
May 80, 1909.
See proceedings of board for 1908
Excessive and Illegal Claims.
Excessive and illegal claims against
the county have been allowed by the
county board and audited by the
auditor, as follows:
Excessive Bills Reported in 1906.
The following bills reported as ex-
cessive in the 1906 examination have
not been refunded: