The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1912-03-08
BASIS FOR SUIT
Report of Auditors on Which
Thomas Custer Is Based.
Claim That There Is Due Total
of S21, 692.71.
DOESN'T AGREE WITH RECORDS
Charged in Only Small Portion
of Cases Are Books Correct.
Violation of Statutes by Failure
to Make Reports.
AGREE WITH RECORDS

special accountants in the audit of the
books of r. L. Thomas, clerk of the
district court which furnish the ma
terial on which the county attorney.
r. L. Simon, bases the custer proceed
ings brought by him this week in tie
supreme court against Thomas.
/ The full report covers 20 typewriter
| pages giving review of the cond1
/ tions as found by the auditors in the
| clerks Office. Accompanying the re-
view are 80 typewriter pages of tabu-
lar figures, which show in detail the
| charges that Thomas must meet in tbs
case brought against him.
The report covers the work in the
| clerks office from January 1, 1907, TO
August 81, 1911, and sets forth thai
Thomas owes Shawnee county $21,-
| 692.71. This amount includes $34,937.S7
received by the clerk in Irrigated cases,
| 2,9526S for copies of public records,
$3,360.43 charged as lapsed fees. Against
this total of SAL, 250.9S is an allowance
of $13,S75 to Thomas as salary, $125.2C
postage, and $S,1S1.45 clerk hire. From
/ this total of $22, 1876 is a balance of
the county board, the auditing firm ad-
| ded to this amount $2,0S6.23 as interest,
which with $537.15 claimed in fines and
| jurors fees gives the 81, 69A71 claim
ed from the clerk.
On August 81, funds available to meet
liabilities of $33,OS5.O6 are given at $22,-
Sc, leaving a deficiency on that date
of $1O,942.40 On September 1, a de-
post of $10,O46.25 was made by
Thomas.
Fees amounting to $s4, 937.s7 are
shown to have been collected by
Thomas from 1912 cases. In 305 of
these actions, the collections made by
the clerk are shown to agree with the
records on the fee books. The report
shows 767 cases in which the fees col
+6.,v, mr. ri
on the fee books, while excess fees are
said to have been made in 1888 cases.
In 1917 cases, fees are charged, but no
collections were made.
The audit and report are made by
Warwick, Mitchell, Peat and Company,
chartered accountants with offices at
Chicago, New York. Boston, Phila-
delphia, Washington, Montreal. Lon
don, Glasgow, Paris, and other cities.
The conclusions are set forth in the
report to the board of county commits
sioners as follows:
l. The balance due by the clerk of
the district court to the county, as at
August 81, 1911, was $21,692.71.
This balance includes the clerks costs
and fees collected, due to the county, |
during the period under review in
excess of the salaries of the clerk and
his deputies as fixed by statute. The |
amount also includes all costs collect |
ed by the clerk belonging to other
persons held subject to their request, |
winch nave not DCon CdIl6u 1OI Will
in one year after collection. AS di- |
rected by statute, these costs should |
have been paid into the county treas |
ury. All fines and jurors fees pay |
able to the county, as at August 81
1911 have also been included. In ad- ,
dition as instructed by you, we have |
added the sum of $2,0S6.23 for inter-
est at the rate of per cent per an
mum on the quarterly balances due to
the county.
II. The clerk of the district court
was liable, as at August 81, 1911, to
the extent of $11,342.35 for costs col
lected and belonging to other persons,
held subject to their request, which
had not been in his possession over
one year and also for deposits re-
ceived to meet his costs and for Judg-
mentS collected.
III. The funds available, as at
August 81, 1911, to meet the liabilities.
aggregating $33,092.66, stated in the
foregoing paragraphs amounted to
$22,O962.66, showing deficiency
of s1O,942.4O. The available funds
include an amount of 100000
deposited in the bank on July 90,
1911 from the personal funds of the
clerk, but omit an amount of $40
O46.25 purporting to have been de-
posted in bank by the clerk from his
personal funds on August 81, 1911,
according to the records, but not de-
nished to US by the bank, until Sep
TENDER /, 1911.
Condition of Records.
The report sets forth that the exam
nation of the records was hampered
by the meager information and expla-
nations afforded in regard to the nature
of the entries, which in many cases
were found to be erroneous and mis-
leading
For the purpose of affording a c1as-
sification of all moneys received and
disburSed, the ledger was worthless. AS
a nrnnOrfiOn of the cash journal !
entries had not been transcribed in the
ledger
mo proper amount was maintained
in the ledger of the cost and fees of the
clerk when collected
1T was the practice of the clerk to
use the funds of his office for the pur-
pose of private investments and loans,
but no account of interest is shown by
the records
"In several instances amounts re-
ceived as shown by the cash journal
were posted to the credit of the party
at less amount
Fees collected and due the county
were not recorded until a lapse of con-
siderable time after their receipt
mo apparent effort has been made 70
properly record the transactions of the
Office
There are numerous instances where
creditors of the county have not been
fully paid the money due Them
Summary of Alleged Shortage.
Total collections. .s41, 25O. ss
fines and jurors fees 53715
Interest at SO on quarterly bal !
anceS p S6. %
Total Observation-Disclosures. s42 S7A IS
salary, clerk hire,
and postage-.---..--.-- 81, 1S1. IS I
Balance due the county. .... 81. s92. n
I'm large number of instances, the ;
fees charged did not conform with the !