Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1911-06-22
IRONTON, MO-, THURSDAY, JUNE

60ClT6 I6Tm. ne, uuuoI mlsbdhoA
idea of the effect of the law as
amended-th thinking that said law
should and did take effect at once
deducted six per cent. commits
sion on collections for the months
of September, October, November
and December, 1909. However,
after learning that this law did not
take effect during his term of Of
fee, he on March 10, 1910, refund
ed to the County Treasury one per
cent. of his collections for said
months of September, October,
November and December, 1909,
amounting to S155.10. For all the
balance of his term commissions
were deducted at the rate of five
per cent. on all monies collected
except Railroad taxes for which
one per cent. was charged as al
lowed by Statute.
Upon taking charge of his office
in 1907, Mr.. Lewis, in apparent
obedience to custom, retained in
his hands all 1907 collections of
road and school money, account
ing for the full years collections
in January, 1908. This was tech
nical violation of the law, the
Statutes providing that the funds
mentioned should be accounted
for monthly instead of annually.
1t appears as q matter of record
in the County Clerks Office that
this matter was brought to the at
tention of the County Court in
March, 1908, and by an order of
said Court entered of record a
quietus was issued to Mr.. Lewis
upon the payment into the County
Treasury of St72.27, the amount
of his commissions on the monies
retained, which amount more than
reimbursed the County for any
loss occasioned by the delay in
accounting for the same.
There are four accounts kept by
the County Clerk of current ia xes
collected by the County Collector.
The reports and receipts of the
Collectors Office are in keeping
with these accounts. The Col
lector's receipts, together with tn Q
delinquent lists and erroneous as
sess ment lists which we're returned
and accepted by the County
Court, balance with the amounts of
taxes levied for each of the four
years.
The County Clerk also keeps
four accounts with the County
Collector for back taxes collected,
one account for each of the follow
ing funds-State Revenue, County
Revenue, Road Money and Scoool
Money. At the beginning of the
year 1907 the Collector was
charged with the amount Of the
consolidated back tax for 1906 and
years, each of these four
funds being charged with it's pro-
portionate part. At the close of the
year 1907 each of these accounts
was credited with it's proportion
ate part of the unpaid back taxes,
which together with the amount of
back taxes collected balanced each
of these accounts for the year
1907. At the beginning of the
year 1908 each of said accounts
was charged with it's respective
balance of unpaid taxes and also
the amount of the back tax book
for that year. At the close of the
year 1908 each of said accounts
was credited with the balance un-
paid of all back taxes, which to-
gether with the back taxes col
lected during 1908 balanced each
of said accounts. At the begin
ming Of the year 1909 the Collector
was charged with a consolidated
back tax book of all back taxes
(of 1908 and previous years. and
IN addition thereto he qOas charged
aOith balances IN each account
brought foraOard from the previous
year, in amounts as follows;
State fund, S339.60; County,
S722.50; Road, St90.24; School,
S672.67. These last named bal
ances should not have been
brought forward and charged
against the Collector in 1909 be-
cause they are necessarily includ-
cd in the Co Consolidated Back-Tax
Book made up at that time and
which was also (properly) charged
against him.
These erroneous charges were carried
forward in the several accounts mention
ed and are found included in the balances
at the end Of the year 1910 and instead
of the amounts as shown on County
Clerks account with ]. N Lewis as bal
ances on March 6, 1911, on pages l, 2, 8
and of New Ledger the balances should
be as follows: State Revenue $25S.87;
County Revenue $5o5. 5.o5; Road Money
SI4I,72; School Fund $6s6.o4. These
ain'ts, together with back taxes collected
and accounted for, balance the accounts
Of ]. N. Lewis for Back Taxes for the 4
years he held office. These errors did
not affect in anyway the amount Of taxes
which the County should have received
and did receive; but they did show the
amount Of assessed uncollected taxes
for the d years to be $I,oa5oI more
than was really uncollected.
TREAsURER's OFFICE.
We have carefully checked each and
every item in the various accounts in the
Treasurer's office, made comparisony
with the Treasurer's accounts as kept bs
the County Clerk, and verified the foot
ings up to and including the balance Of
these accounts on Feb. j, 1917, the date
of the Treasurers last settlement, in all
instances where accounts had been cor
rectly kept, and in all accounts in which
errors were found we corrected same--in
pencil, and set out herein the balances as