The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1912-08-20
). SHBRIPPS SHORT


o. 0AbkNxk " VA VA
so..a..ss ne. r,rss y~s.,
swell the revenues from this legally
lucrative once
Copy 20 proseoutor.
hpaddnton TO the copy Of the re-
port nled with the board OF commits
ssoners. there was also n copy fled
with the Prosecuting Attorney J d.
HsndlaDd II there is any unnece.-
sary delay about the refundins OF the
amount due from the officials. II will
be up to the prosecutor to take what
ever action may Be necessary.
OF the total amount OF s3s.ls3.tl.
s2.7ss.22 IL held to be due the state
fund: s3l.54t4+ due the county fund.
and the balance due the various school
funds and the dog fund.
All Funds prof7t.
~ will be seen from the report that
not only do the county and state
funds profit from the examination.
but there will also be some addition
al money for use for school purposes
Triadelphia district. II will be seen.
gets more than any OF the other dis
tricts. the amount for Triadelphia
teachers and building fund being
32.23O.so.
The audit was made under the d.
rectfon OF Fred o. Blue. state tax
commissioner, ex -officio chief inspect
or and supervisor OF public Offices.
under the provisions OF the uniform
accounting law. IL was made by Ev
erett A. Dover. chief accountant. as
sisted by J. II. Otto of this city and
Julius Scherr OF Morgantown and
Gao w. Beaire OF Charleston. the field
work being performed by Mr.. Otto
and&Mr. Scherr.
o0o'and Scherr are still In Wheel
fngyworkfng on the audit Of the other
departments Of Ohio county. and a re-
poWzcowering the same will be made
aseooonsas completed.
The report which has-been filed and
made one OF the records. of Ohio coun-
~ 10 a.well bound book. of 120 pages.
Tnetrepor covers the period from
JulyGst, 1905, TO July LIST, 1911. and Is
confined to the sherif's settlements.
made In 1906-7- S.9-10-1i for the taxes
or 719O6-7-S-9-10. and Includes pay
ments. from the county treasurer OF
Ohio county from July LIST 1905 10
July LIST. 1911. The amounts hereto
fore set out as held against the sher-
IN are given. as the report shows
them to have been. at the time the
settlement for 1910 taxes was made
last year. and do not take into consid.
Grafton amounts paid since then. or n
correction that has been made since
the audit was started.
Principles Applied.
a lott ..w- -
tax commissioner gives the principles
applied in determining the findings.
the hrst part of which is as follows:
III Is held that a public officer is
not entitled TO compensation out OF
the public treasury unless the law
specifically authorizes its allowance q"
Other principles OF a like nature are
given. backed by supreme court de-
clsions. and the following advice is
given the bodies having control of the
disbursement OF public money:
Follow the general rule:-Refuse
the payment Of all claims the purpose
OF which Is not expressly authorized
by law. II the purpose Of the claim
Is Just and proper and the law does
NOT authorize It's judgment, apply to
the Legislature for relief"
crForS IN ] AK Books
The first subject taken up in the
report relates 10 the verifcation of
the land and personal property books
and comparison 81 the same with
the sherih's settlements. II Is shown
that the books In this county do not
show the amount OF taxes charged TO
the individual tax payers. showing
only the valuations. The law provides
that the books be delivered bv the
Board OF Equalization and Review to
the Assessor and the levies upon the
same extended as provided bv law.
The manner OF treating supplemental
assessments has also apparently been
very lax. the examiners in several
eases having had 10 rely upon the
FAX collection registers Of the sheriff
Tor their data. Errors in the 1905 TAX
books and discrepancies between the
books and the sheriff's settlement re-
suit IN finding against the sheriff of
sl.l"sS1. There are several small
errors In the books and S1,l1O - fs
caused by charging hat much less in
the county fund than the recapifula.
lions OF the land and personal proper.
~ books showed Tho valuation was
s2s.43j.lo0 and the county rate a.
cents. which would produce 1896
4sS4s. while the amount charged in
the settlement was SI35.3ls % This
is the largest single discrepancy found
but numerous small ones each wear
make the total against Sheriff TAYLOR
sl.74ssS and against Sheriff Clcmans
so4Z 50. Zach year b. is shown that
there WIS a difference between the
amount Of supplemental tax shown