The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1911-11-24
State Examiners Also Discov-
er that the County Owes
Its Efficient Official a Sum
of IT'S.
1875 OF THIS SUM
FOR UNPAID SALARY
While the Remaining 5000
Was for His Work of Com
piling the Assessors Books
for Three Years.

Found short ten cents was county
auditor Demas S. Coe by the field ex-
aminers for the state board Of ac-
counts in the investigation of the rec
ords of the auditor, during his incum-
bency, from January /, 1908 to Decem-
Der 81, 1910. During this period the
county auditor has handled in trans
fer fees and fees of other character,
together with warrants issued, over
two and a half million dollars
In this connection the state board
OF accounts. according to its report
to the auditor, who made it public Fri
day, charged the auditor for having
drawn $36 in excess on salary account
as member of the county board of
review. However, offsetting this over
payment, which is entirely techni-
cal question, the examines credited
the auditor with $375 for unpaid salary
in 1908, and 5000 for work connected
with the compiling of assessors books
for 1908. 1909 and 1910, making the
total Indebtedness of the county to the
auditor $1275. as compared to $361O,
the auditors indebtedness to the coun-
W, according to the report.
The two accountants, Messrs Lock
wood and Sherman, made an examina-
tion of the records of the Office last
spring and summer, the work requir-
ing about 40 days During this time the
total amount paid to the examiners
for salary was about 5000 The en-
pense of auditing the books was borne
by the county. The examination was
made on the order of the state board
of accounts, there being no request
for such an investigation from any tax.
payer of the county
The matter OF the overdrawal in
salary account was an error which
was found in every county in which
the state board of accounts sent ex-
aminers.
All members OF the county boards
of review by an enactment Of the leg
islature have been paid 50 per day for
the full thirty days served lin the
sprins reach year IN performance Of
their duties: Four Of these days are
days was made. The supreme court
of the state, in a decision few years
ago, ruled Sundays must be included
in computing the length of session Of
the board of review. The state board
of accounts held that Sundays must
be deducted. Therefore it charged the
auditor with having overdrawn in sal
airy $36 during the years 1908,
1909. 1910
The examiners charged that in 1908
Mr.. Coe failed to turn over to the
treasurer by ten cents all the fees
collected by him. but they state that in
1909. in making settlement with the
treasurer in regard to fees collected,
he paid the areasurer 1910 more than
he should have paid. In 1910 he paid
in excess fifty cents.
coe to Receive Money.
AS result of the examiners re-
port relative to the county's debt to
the auditor. the money will be paid
to him on order of the county COM
lnissioners on or before January l,
1912, when his term in the Office ex-
pires. The examiners credit Mr. Coe
with having been allowed $500 by the
commissioners for the compilation of
assessors books for each of the three
years which the report covers. But as
there was some question about the
legality of the allowance the auditor
decided to wait until some authoritative
body had passed on the allowance be-
fore accepting it. After accepting the
$500 allowance for 1905. the auditor
refunded it on his own volition, until
such time as the question was def
nitely settled.
Credit for 1876 for unpaid salary, for
1908 is given the auditor by the state
board. This credit resulted from the
fact that the payment of quarterly
salaries in March, June, September
and December of each year compels
outgoing officers to draw salary for
their last month out of the appropria-
ton for their successors and in con-
sequence at the end of their term
they still have one months pay COM
ing. This is true of all officers in the
county and the state board has sug-
sested that the quarterly salary dates
be changed so that the Officers full
salaries shall be paid within the year
and not overlap into the following
wear