Martinsburg statesman-democrat. [volume] (Martinsburg, W. Va.) 1906-1921, 1912-05-24
DISCREPANCIES ARE SHOWN IN
COUNTY sHERlFF's ACCOUNTS
Statement Of Attorney Noll Shows Er-
rors Are With Audit Of State Tax

A representative OF this paper called
on Mr. Allen T. Noll. prosecuting at.
toFney, OF Berkeley county. Wednesday
In regard to the recent audit OF the
Sheriff's accounts OF this county, cop
les of which have been fiied with him
and the Clerk OF the County Court by
the State Tax Commissioner he stat,
ed he received HIS copy OF the audit
Tuesday and in obedience 60 instruc.
tons Immediately took the natter no
with sheriffs kettering and Gardner
+ He informed the representative that
the amount due the County from r.
d Gardner from all sources IL $40.
449,a4 and the amount due the State
Is sl.ssi.a4. These items include what
ever may be owing by his deputies
The policy OF the State Tax Com.
missioner's office in making the audit
seems TO have been to charge the sher
Ifs with everything unaccounted for
and TO place upon them the burden
OF establishing any credits TO which
they may be entitled Both sherins
claim numerous credits TO which they
are entitled but which they have nor
yet had an opportunity to establish
from the record The audit being ex.
parte. OF course, neither Of the sherilfs
have had an opportunity to check Il
up and present their credits
The question Of interest collected on
tax bills is decided against sheriff
Gardner. This item alone as far as he
and his deputies are concerned,
amounts 10 s5,173.a3 Mr.. Noll says
this item has always been regarded as
belonging TO the sheriff and II Is under
stood Mr. Gardner will contest its pay
ment
II is a fact that about 100000 of
taxes were tied up in the suits be.
tween the Hannis Disabling Co. aud
Berkeley county in the Supreme Court
for about three years. When Mr.
Gardner settled with the County and
State, he attempted 10 withhold this
money but was required 70 pay IL oy.
err and wait the result OF the litigation
for his money. Notwithstanding, he
was compelled TO pay what was owing
the State and County when It was due
and wait several years for his money.
the audit requires him 20 lose his In
terest. He claims there are number
of other discrepancies In the audit
which VIII be favorable to him In the
final windup.
The records show that both Messrs.
Kettering and Gardner have met every
E nh ffyt. ALI 4.
promptly 1t Ia further notorious
fact that they have been financing the
County. School and Road funds, more
or less. ever since they have been in
office.
Mr.. Noll further stated that the
sheriffs would begin today checking
the audit and had Indicated their In
tention to make immediate settlement
Of any amount found justly due either
I The County or State,
The amount due from sheriff Ket.
tering TO the County is s2,791,66 and
, the State s2690s. These items are
undoubtedly subject to a number of
credits which he says he can establish
He, OF course has not made final
settlement with the State or County
for the reason he has one more years
taxes to collect. What mas been said
about Mr.. Gardner is equally true OF
Mr.. Kettering.
There was forwarded with the audit
bill for making the same amounting
to s2.357fS, This the County Court of
Berkeley county will be required to
pay to cover charges for services rend-
cred in making the audit
The audit ia this County Is one OF a
series being made over the State. Prac
tically all the items mentioned are
clerical errors in tabulating the eharg-
es and credits and questions OF inter
est and commissions which have al
ways heretofore gone 70 the Sheriffs
as a part of the pay OF the Office. In
view OF the result OF the audits In 9th.
er counties OF the State and the fur.
Their fact that they are one-sided al.
fairs, the showing made by the sher
IFS. in proportion to the amount OF
business done. Is the best that has yet
been heard Of There is no doubt that
when the true state Of Indebtedness is
determined It win fall many thou
sand dollars short OF the claim made
by the State Tax Commissioners Of
fee.
Both Messrs. Ketteripg and Gard
ner were interviewed but had nothing
TO say.