The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1912-08-20

Our State aud County F,Sds
Instead Of Placing Ii
Where Il Belongs.

SE4tAts l4hls4 tJfAs aug. SU.-T-As 2 re-
sultiof abgaudit Of the accounts Of ex-
shsFltl p II. Taylor and Sheriff ". N.
clemans. Of Ohio county, covering a
period Of six yearscuvering the set.
Elements made Tor the taxes Of 1906
|G-7-s-s-1O, including the payments
from the county treasurer to the two
sherifis, the auditors under the state
tax commissioner through Chief
Accountant E. A. Dover, and the
state, county and various district
funds Of Ohio county. are entitled to
q little over $4,000 from the NO
sheriHs.
The findings are that ex-Sheriff
D. H. Taylor, of Ohio county. owes
the state $1,10S.s8, and the county
and district funds $1s,7O1.Os, or a
total OF &19,s04.s6. In addition to
this amount, but no. made part Of
the finding, is is1S,8SS.4S for dis
count AS in all other audits this
Item Is not made finding pending
the adjudication of the question by
the~courts.
Sheriff w. NJ Clemans, at the time
the auditors completed their field
work, owed the state 81, 6S5!2s, and
the county and district funds $16.-
67s16. Since that time, however
he was either given credit through
additional allowances by the board
of commissioners (permisgTrie by
law), or has pad over in cash, to.
tai of S11. S76.O7 leaving balance
still due from Sheriff clemans OF So.
I9s2SS.
There have been few audits made
by the inspector and supervisor Of
public accounts, that some new
phase has not been brought out by
which officials have netted large
sums Of money. It was found in
Ohio county that the sherlff's own
record showed the amount of money
received from banks for interest on
the county and district fund, which
interest was placed to the credit OF
the sheriff instead of the owner OF
the principal.
These interest items during the
six years covered by the audit. total
81, 1928, all of which went to the
sherlffs-$6,s24J61 to D. ID. Taylor
and s460s.62 to w. NJ. Clemans.
When asked for a statement OF
the amount of intefeSEAe received.
Sheriff Clemens asked the bank to
furnish a statement; and the banks
statement is made part of the re-
port. The interest in the onae OF
Taylor, with the exception
of a short period, was taken from
the sherf1f's ledger account.
Referring to the interest collected
by the sheriffs, the report says:
"While the question of interest on
deposits Is not decided in this de-
cision, estate of West Virginia,
Nease vs.. Smith; opinion rendered
February 6, 1922. yet Judge Bran
non in commenting upon the sheriff's
right to interest on taxes says:
Whose money rs it-Searing that
interest? Not the sherltf's. but
money of the public. Who ever
heard OF any one getting interest on
money not belonging to him?
at is equally true that interest re-
ceived on public money deposited in
a bank belongs to the public and
not to the treasurer; hence the pub
lie should profit by whatever interest
is received by the sheriff.
at is the holding of this depart
ment that interest received on pub
lie moneys belongs to the public and
should be credited to the fund or
funds deposited.
"An examination of Sheriff ray
lor,s records discloses that there
we're at times, public moneys in his
possession as treasurer exceeding
s17O, 900, and that the average
monthly balance on hand from jan
uary 81, 1905. to July 81. 1902 was
approximately $4,000.
can examination of Sheriff Glenn
ans's records disclose that there
we're, at times, public moneys in his
possession as treasurer exceeding
100000. and that the average
monthly balance on hand January
81, 1909, to June 80. 1911, was ap-
proximately $4,000.