Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1912-03-21
LYNN Goes
Further into
Tax Matters

Two weeks have passed since the
publication of my charges Of graft
by the Hackney Boynton Land Com
pany, and there.has not come to my
attention a single denial that the
Heroic letter was genuine and that
it related TO the corrupting Of one
eff cur county officials at that time.
The article produced Juror in
the courthouse. as might be expect
ed. but. since the blue smoke Of
prejudice has cleared away, there
seems TO be quite general agree
ment that the county was swindled
out of the money. as have charged,
ard that the taxes of 1901 were new
er paid. When the article appeared
Mr.. Herolz secured the cash book
used in 1901 and pointed out where
| il appeared that the taxes of 1901
had been paid by the Land Company.
The present treasurer examined the
said caShbeok and announced the
taxes paid. and mounting the Office
table began to ridicule the article:
| but he came down from the table
without giving Us the latest and
most approved method of securing
clerk hire for the month Of April.
| Other officers came in and With their
! Xper,-accountant eyes scanned the
said cash book. and went out aud
announced the taxes paid, all of
/ which shows how well the entries in
! the cash book had been handled to
deceive the casual observer. The
boys meant well. but could not at a
glance catch the system of book
keeping. When all the cash items
paid By the Land Company were
added together it was found that
they amounted to just s., 92l 90,
the amount paid for the deed. aud
that nothing was. in fact, paid for
the 1901 tax.
To distract attention from this
graft Herolz and his friends are say
ing that Lynn was States After
nev. ard advised the sale to be made
at the reduced amount, and knew
all about the graft all these years
and failed to prosecute any one.
was States ATTORNEY, but think it
unfair to say that knew of the
graft and would not prosecute Mr..
HeroIz. The fact is that did no,
until 1910 know that the Land Com.
| panv had not paid the 1901 taxes,
! when the former Treasurer informed
| me how the IS. 92l 90 had been dis.
tributed. and l did not know Of the
Herolz letter that was published un
| til April. 1911. and did not gel
Herolz's sworn admission as to i,
| until May 8. 1911. ! can prove this
by testimony taken before the court
| in Bismarck.
The fact Of the matter is that at
| the meeting of the Board, Novem
Der 4th to eth. 1901, was trying
! civil and criminal cases in the Dis
| trict Court (See issues of this paper
| of November Sth and 18th, 1000
and when the Board wanted an opin
ion they got Attorney Register t.
give them the opinion and paid tel
dollars for it. (See Commission Z.
proceedings Of that meeting; also
the written opinion filed in the Au
ditor's office,.
The facts as to the amount due
or how much had been thrown off
were entirely unknown, and whel
necessary to find the amount that
should offer to redeem | paid F. b
Irvine at the rate of $50 per mont
to go to the records and make tn
calculations. which was no SINAI
job.
Now, it is claimed by Herolz an
the States Attorney that the amour
lost by the county is an inconsider
able amount. In reply to this state
ment will say that there is state
: ment on file with the County Aud
tor, prepared by Mr.. Herolz, which
on comparison with [rvine's calcula
tions, shows that there was due tn
= county on these lands on the first G
r January, 1901, the sum of Sl2. 22S. II
which was drawing interest at pc
cent per month. and on Novembe
7 9Th, the day Of sale to the Hackney
! Boynton Land Company, there wa
9 due sl4, 722 Is. and they paid onl
a SIS, 92l, which would make a loss O
IS, sol 10; and, adding the 1901 ia
8 of s366.O6 and per cent interest
}. the present time, you will find ths
! the county is entitled to $40, 62s.
!. hardly an inconsiderable amount
Mr. Herolz says that the reaso
: he caused the taxes of 1901 to
: marked PAID is that the taxes b.
!. came due that year November Is
:. that the taxes we're lien on TIL
y land, and that the county had to pa
= the taxes before deciding In rep
will say that this statement
!, wrong and misleading. for sever
= reasons. Section 1851 of 1899 Cod
= (The law then in forcel provid,
% that "All taxes shall, as betwee
! vendor and purchaser, become Lie