The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1910-11-01
Through Bookkeeping Errors.
Former Recorder Mosbaugh
Is Declared Indebted $165
to the County.
AN EXAMINATION WAS
MADE BY ACCOUNTANTS
On S164 of the Amount He
Owes He Will Be Allowed 80
Pct. Commission-Rob
Books Are o. K.

Finding that during the four years
which Frank c.. Mosbaugh of Cam
bridge City served as county recorder
he became indebted to the county
through small bookkeeping errors in
the sum of $165.1S and that during the
first year in which County Recorder
Will ]. Robbins was In office that his
records were correct, is the substance
of the reports of the field examiners
of the state board. who inspected the
records of the office, to the state
board:
John M. Joyce and Jacob M. Win
ters, the field examiners who inspect
ed the records, had little criticism to
make of the administration Of former
recorder Frank Mosbaugh. Their
commentator of the manner in which
Office during his first year were even
less noticeable. as only bare state
ments of facts are given.
In making his settlement with the
county treasurer, Albert Albertson,
Mr.. Mosbaugh will be credited with a
commission on $164.95 Of the amount
which he turns over. This commits
sion, at 80 per cent. is declared by
the field examiners to be $49.48. OF
the total shortage $3.50 was due to
the fact that he had not charged the
proper fee In recording plats in the
plat book.
Collection OF Fees.
He collected during his administra-
ton $13,O59.25 in fees This amount
is shown in footing up the Business
done in the office each day. Settle
ments were made to the county treas
urer, Albert Albertson, each quarter,
and it was II making these settle
ments with the treasurer that Mr..
Mosbaugh made his greater number
Of mistakes. The examiners said
they were due to errors in addition
and also in overlooking, in some cases
entire pages. The examiners made a
comparative table of the cash book
statements with the amounts paid to
the county treasurer and recorded
those. in which discrepancies in the
settlement, either in favor OF Mr.. Mos
baugh or the county, were discovered.
The total amount which is due the
county as a result OF these mistakes
made in the settlements is $127.35. In
one instance Mr.. Mosbaugh allowed
himself % cents too much in commits.
sion. This made the total amount
due the county $165.18. The county
recorder receives salary of $1,000 a
year, and commission OF 80 per cent
on all fees taken in, which amount to
more than $4,000 a quarter.
The field examiners were sent to
the county on August 6. Their in.
structions from w. A. Dehority, chief
accountant of the state, was to in.
vestigate the records of County Re.
.corder Mosbaugh from January /,
1905, to December 81, 1908, at which
time he surrendered his Office to Will
Robbins. The records which have been
kept by Mr.. Robbins from the
time when he entered the Office until
December 81, 1909, were also includ.
ed in the investigation. In regard to
the report on the Arst year of the
administration of County Recorder
Will Robbins, the examiners state the
total amount received by him in sal
airy and in commission was $2,538.81
He paid over to the county treasurer
$3,779.35 in fees, which was the
amount due after his commission had
been deducted.