The Point Pleasant register. [volume] (Point Pleasant, W. Va.) 1909-1939, 1910-12-21
PUTNAM AUDIT
EzsHERIFF DORSEY SHORT IN HIS
ACCOUNTS.


mer Sheriff R. v. Dorsey of Putnam
county, owes the county $40, ,460.5 SO
and the state Of West Virginia Sl1.4o
according to the audit of the sheriff S
BOOKS which has been completed by
the public accounting branch of the
state tax Commissioners office. 4
copy of the auditors report was filed
with the county court of Putnam
county at Winfield to-day. OF the
above amount alleged to be due the
county Ss,0l9, go is shown to be due
by Dorsey's final settlement and has
not yet been paid. The balance is
made up of various items, principally
charges of interest on orders Dorsey
is said to have foated for interestton
moneys he has failed to turn over to
his successor at the proper time, ac-
cording to the report. The audit
of the accounts of ex-sheriff Dorsey
was made by Chief Accountant E. A.
Dover and Assistants Mark G. Kyle.
R. M. Kittle and B. E. Steward.
1t covers the period from July /,
1905, to December 81, 1909. A
further audit of other public records
of the county is now going on.
One of the most remarkable things
disclosed by the audit. according to
the report filed today, is that in the
1908 settlement or 1907 taxes Dorsey
was short-changed to the amount of
Se,9l7 40 and the mistake was never
discovered by the county officials.
The sheriff was charged twice with
certain road capitations, the item be-
entered against him separated and
also included in the personal and real
property taxes, when it should have
been charged but once. This item
found in Dorsey's favor reduces the
amount he would otherwise be called
upon to pay: Slight errors were
found in Dorsey's other settlements.
Several other instances occur where
Dorsey got the short end in the set
Elements. In the 1905 and 1910 set
Elements, errors in addition were
made against the sheriff amounting
to 5000 which the report holds should
be credited to him. In the 1907 and
1908 settlements he was figured out
of his credit. Altogether the report
fnes,alleged errors in favor of the
county of Se, ,667,9 and credits this
amount to the sheriff.
On the other hand some of the
items making up the charge of slS,-
1888 against Dorsey are interesting.
The largest item is the sS,ol9, go re-
ferred to above, which is shown due
from the final settlement. He is
charged with interest on this money
so held amounting to 81, 1854, ,e9, and
the interest will continue until the
amount is paid over to Sheriff Barr.
The matter of floating orders by
Sheriff Dorsey is given considerable
attention in the report. On this ac.
count he is charged with 81, ,4SS, ,SS.
Under the law when an order is pre-
sented for payment and there is nc
: money in the fund the sheriff endorses
the order and it then begins to draw
interest. The audit charges that
Dorsey SO endorsed orders when there
must have been money in the funds
on which they were drawn to pay
them. Many orders which drew in.
terest do not show the date actually
paid, according to the report. The
audit refuses to allow interest when
there was money with which to pay
the orders.
The auditors found somewhat of :
puzzle in some of the county orders,
The county clerk kept record show.
Continued on page fOur.l