The advocate. [volume] (Charleston, W. Va.) 1901-1913, 1912-03-21
N.
IN.DOUBT'

Ronceverte, w. Va, March 3fl3
immediately following the fllittk ,6iSs
ehe: report of the audit in m tttiittsssS
county. Tax Commissioners FRED SSt
Blue filed one covering the accoUiit4s
|of A, p. McCluag, ex-Sheriff sAfsi
Greenbrier county. covering the saasks
Elements made for the taxes of 8isDS B; s
1905. 1907 and 1908; and also 4hA
payments made fhom>the county trea
|ury to Sheriff McClung. -
The SUMMARY of: the finding 8f
auditors under Chief .!Accountant@1s. 5
ia, Dover, shows the following. u .sS;i5
Due to Sheriff McClung ,18a.bss
Due State Of West Virginia N!tgsa
from SHERIFF McCAiqg ..r.s 44B.S1
due ';Greenbrier couaty Il. l !,;,ssi
from Sheriff McChng. 4,74r.4t8
: This would show thar ex-ShAfffeS
owes the county funds ana s;tMk.
state of West Virginia $2,918.aks
nut some of the items have siAEN
been cleared as will be found BY tina
notations the auditors have liiasaAs
following the recapitulation of tIts
accounts. An item OF $834xGO foN4tJ4
to be due Sheriff McClung and IN
cluded in the above = figures, e III Nm
paid: TO MtClung at the levy tArnSs
1911, after attention had been. askEass
led to- the matter On Noverab eli II i
1911, the county court, \ raeafY5z
from Sheriff McClung $302s25s rHizl
collected from Justice OF the. bead
which had not previously been raA
funded and which is included III tffsA
above findings. On February ~ II
1912; Sheriff MeClung algo 4 6lsr
over $l73.16 as money rscS
from commissioners of school IaAss
Ih1s had also been includeI III tif tss
findings Of the auditors. 81
With the exception Of intsEaats M
ded to taxes collected after thA 1if Sts
or January, which Namoune q fSss
taxes collected after the flrstss an
January. which amounted. toss &ss
OlS.06 for the county and $2T78AH
for the State, the bulk az
amounts found 70 be due both RFfSih
sheriff MeClung and to him, ara Inc
result Of discrepancies. In 100
discrepancies in, the tax cha
alone We're $95.01 to the State HIIlf
$,O17.95 to the county, whisA III
1908 Mr.. McClung was the ltJsasSS
limself to the extent of $425.06s
discrepancy in accounting for pWbtls4s
service taxes received from the sssfBk
huditor-on- =May-t5,==-=taAe;--syasskssss,sslA "a;
S697.4l. in receiving the ptsBiiss
service taxes in April 1907 a,lnttaAf
mistake Was made In #ifleh ShBrass
McClung $106.96. !. !. 5sG: ss
In the audit, however, he lis Given Z
credit for all tho mistakes sgattss sk
himself, and after having been
credit for them, and after havfasSS
paid over about $475.00,. ,eK+ShgSfsk !
McClung still owes the State OF WaSk
Virginia $455.51, and the yartona
funds Of Greenbrier county &s1nfit
$4,000 IF ]
FIJI auditors Also find that Nj; ~
Jackson, commissioners of sctbxYl
lands, is indebted to the State oT !
West Virginia $120.7O, the sum rep.
resents the amount remaining In this
hands OF the Comm issioner and not
turned over as requested, represents
ing the. amount approved by the
county court at the april term.
1907. .3}
AS In all audits the discounts are
not made part of the findings. bak
they are .ascertained and noted, to-
be paid IL the Supreme court liolds,
the money should go back into tlte !
various funds of the county. In Mo-
ClW'e's case this item amounts TO
$G,132.S3, SO that}tf the. declei0n or
the court IS, that sherifTs are not esfi-s4
titled to this money, SIcClung viii
nave that additional amount to. pss.
The audit covers the. period be- ,
tween July I, 1905, and August L.
1909, and the findings are made ON :
the principle that no public officer ii
ls> entitled ITO compensation. out OF +,
the public treasury unless the 1aw
specifically authorizes it's allowances. :.