The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1909-03-13
AUDITOR TELLS HOW DEFALCATIONS
OF CHRISTENSEN WERE DISCOVERED

Jan. 9 Il must have been on that date
that he made that fraudulent entry on
ny ledger, although It was dated Dec
81. by dittoing from the entry above IL
That, of course, was done for the pur-
pose of antedating my administration
1T was just after l had come into the
office that he offered to come in and
help me out We were very friendly
chummy. | might say. We met for the
first time at the convention where I was
nominated for this office, and We seemed
ether. ! know I was very much inn
pressed with him. / admired him. had
-implicit-confidence in him. 1 was
dead certain that If there ever was
square. honest man. he was one He was
absolutely above suspicion in my mind.
Re seemed TO be drawn toward me, and
we became speedily, as I said, chummy.
Therefore ! wasn't much surprised
when he came into the office just after
turning over his work to his successor
and. finding US very busy getting things
in shape here. offered to come in for
few days and help me get started right.
didn't really need him here, and would
really have preferred that he dldn
come, but he was a friend and didn't
want to offend him by refusing his help
When I endeavored to put him off he re-
piled jovislly:
Why. ] can come in here for a few
days just as well as net. 7 haven't
thing in the world to do right now. and
can help you get everything straight
ened out and start you along smoothly
IL 5 all right, III be glad to DO II Tor
friendships sake
We'll. now. what could A man do in a
case like that" asked Mr.. Jewkes. Il
didn't suspect any Interior motive on the
part of Christensen, Of course. ] thought
he was just offering his services because
he liked me and wanted to see me get
started right. and. while really didnt
care for his services. why. ! just thanked
him and told him I'd be very glad to
have him come in and give me little
of htS~cKDeTt assistance.
Mr.. Jewkes relapsed into a thoughtful
mood. He was bordering over the cir
cumstance- He broke the silence shortly
rather suddenly by sayi@g:
Enthusiasm Ebbs.
4 noticed that Mr.. Christensen stopped
helping me get my work in shape very
abruptly. He quit all at once. nc
seemed suddenly to lose all his enthusi-
asm and anxiety about my getting started
in good form. He stopped so abruptly
that after1vaTd I remembered OF thinking
about it and regretting that he had not
given me an opportunity OF thanking him
for his assistance. I remember OF Won
dering what he would think of me for al
/ lowing him to go without expressing my
appreciation of his friendliness. And. by
I the way. I reColIect now that his ambi-
/ ton left him just as soon as We had fin
/ ished checking up on the county tax ac-
/ counts.
Mr. Jewkes stated that about ali the
work Christensen did in the office dur
| ing the part of one day he was there was
/ to help check off the balances Of the
county tax entries. He read the amounts
off from the ledger while the new audi
/ tor took them down. 1t was some time
/ that Gay that Christensen must have
| male the false entry credtting salt Lake
I county with the payment Of $4,000 and
changing the figure in the total, but just
| when Mr. Jewkes did not know. Tic said:
! when Mr.. Christensen read the Salt
1 Lake county balance to me he either gave
me the false figures and fixed the book
/ TO correspond later. or he had already
/ fixed it and read me the figures as he
had altered them. II is not known Just
when he fixed the book. I do not think
/ he could have done it while he was read
| ing the balances off to me
! "It may be that I will be criticised for
allowing him to read the figures while
| I put them down. instead of keeping the
/ book in my own possession ana letting
/ him take down the amounts said Mr..
( JeNkes but | can't see what difference
/ IL could make. He could have put down
| the false figures anyway even II 1 hac
/ been doing the reading. and. mind YOU
I had every confidence in the world in
/ the man. There have been some hints
( of criticism directed toward me for al
/ lowing him to work in the office at all,
/ but 1 do not feel that should be blamed
| in the matter l didn't hire him He
! came Of his own accord. and I had ev-
\ cry rsason TO believe it was purely be
| cause he wanted to help me get straight
ened around in the office-just because
/ he was my friend
inheritance Tax Item.
Mr.. Jewkes explained that the other
item of defalcation by Christensen, the
amount of S10,62S.9i. paid by Mrs. Julia
/ A. Kimball as an inheritance tax. was
| brought to light later when the examining
/ board began their Investigations. The
matter was called to the attention of the
board by Mrs. Mclaughlin. She dis
PLAYED a stub in Christiansen's receipt
/ book for the amount and stated that no
/ entry corresponding with it appeared on
the books of the treasurer's office. In
vestizatfon showed that Mrs. Kimball had
been given receipt but that no record
of the transaction had been entered on
| Ch-istiansen's books nor given TO the
| state auditor.
More Investigations.
| Il am very much inclined to believe. '
/ sen told the truth when he stated that
those two items. totaling s7o.62S-9i. com
I prised the full amount Of his defalca-
tio1s. There may be other items, but
/ do not think so. At any rate. a most
tboroueh investigation of the books will
be made and II anything else is missing
We will find It out
/ lie has already commenced the inves-
tjsation and will ask all county tref(
| urers TO furnish lists of all moneys turned
/ over to the state tressurer's office by
them during the Christiansen administTa-
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