The Clarksburg telegram. [volume] (Clarksburg, W. Va.) 1874-1926, 1912-08-22
SHERIFFS KEEP
STATE INTEREST

CHARLESTON Aug. 20.-As re
suit Of an audit OF the accounts OF ex,
Sheriff D. H. Taylor and Sheriff W. NJ
clemans, of Ohio county, covering 4
period OF six years-coyerlng the set.
Elements made for the taxes OF 1905,
I 6-7-s-s-1O. including the payments
i from the county treasurer to the two
sherifIs. the auditors under the state
tax commissioner through Chief
Accountant =. A. Dover. find the
state, county and various district
funds of Ohio county, are entitled to
a little over $4,000 from the ,wo
sheriffs.
The indings are that ex-sherlft
IL. H. Taylor. of Ohio county, owes
the state s1.lOs.ss, and the county
and district funds $1S,701.0S. or a
total of $19,S04.s6. In addition to
this amount, but not made part of
the finding. is s1s.SSS.4s for dis
count. As in all other audIts this
item Is not made a finding pending
the adjudication of the question by
the courts.
SherIR w. NJ. clemans, at the time
the auditors completed their aeld
work, owed the state 81, 6S52s, and
the county and district funds $780,
673.1s. Since that time. however,
he was either given credit through
additional allowances by the board
OF commissioners (permissTt1e by
iaw), or has paid over in cash, to-
tai of s11. 376.OT. leaving a balance
still due from sheriff clemans of &c.
1898.
There have been few ADULTS made
by the inspector and supervisor of
public accounts, that some new
phase has not been brought out by
which oficlals have netted large
sums of money. 1t was found in
Ohio county that the sheriff'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
$11, 1923, all of which went to the
sheriffs-$6,924y61 to D. ID. Taylor
and S4,6Os.62 to w. NJ. Clemans.
When asked for statement OF
the amount of intefessAe received.
Sheriff Clemens asked the bank to
furnish statement, and the banks
statement Is made part of the re-
port. The interest in the eSae OF
ex-sheriif Taylor, with the exception
Of a short period, was taken from
the sheriff'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-
clslon, Estate of West Virginia,
Nease vs. Smith: opinion rendered
February 6, 1879, yet Judge Bran
non in commenting upon the sheritf's
right to interest on taxes says:
Whose money d 1t bearing that
interest? Not the sherlff's. but
money of the public. Who ever
heard Of any one getting interest on
money not belonging to him'
ut is equally true that interest re-
ceived on public money deposited in
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.
IAN examination Of sheriff Tay-
lor's records dlscloses that there
we're, at times. public moneys in his
possession as treasurer exceeding
R$170,000, and that the average
monthly balance on hand from jan
uary 81, 1905. to July 81, 1909, was