The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1912-08-20

BY tho shcrifrs records and the
amounts In the settlements. The
largest amount OF supplemental tar
shown by the records but not charged
In the settlement 10 shown In the 1911
settlement for 1910 taxes The
register shows the taxes OF 3. Har.
burger. amounting 10 sss rs. which 10
not charged In the settlement.
ss7t Is found in favor Of sheriff
TAyior's account. errors In the deiin-
quent lists. This resulted from sew
eral small errors in the 1896 and 1907
lists
No Finding or Orders.
There Is no finding in the report be
cause OF discrepancies In the amount
OF orders credited in The settlements
but II is shown that a number OF
orders for which the sherirs received
credit. are not on file. The manner
In which jury orders were made out
prior TO Jan LIST. 1909. Is criticised. IL
Is the duty OF the Clerk OF the Circuit
Court TO make out these orders which
are paid by the sheriff. but IL is shown
that prior to 1909 many OF them were
made out by the sheriff and
were not signed by the Clerk OF the
Circuit Court.
Many Records Missing.
The records relating to the dog
fund during Sheriff Taylor's term
could not be located by the examin-
ers. The assessment list and most
OF the orders were missing. so that no
verification OF the amounts charged
and credited in that fund could he
made. In the two settlements which
Sheriff Clemans made with the dog
fund II was shown that the amount
charged In the settlements was $3.50
less than shown by the assessment
lists, and that amount is held against
him.
The subject OF interest received by
the sheriffs Is one of the most inter
esting taken up. and four different
questions are taken up under this
subject-interest collected on taxes:
interest received on monies deposited
In banks; payment Of interest on
overdrafts. and interest payments to
Sheriff Taylor on commissions and al
lowances. These matters involve sew
eral thousand dollars and the audit
VIII not only result in the county re-
covering a goodly sum for the
period covered. but will also insure
the payments OF what is due in future
years. The first OF the Interest cues
tons taken up Is that OF interest add
ed TO taxes which were not paid prior
to January LIST. The law is quoted.
showing that when taxes are not paid
by January LIST. interest at the rate OF
10 per cent shall be added to the tax
list bill. II is stated that il has been
the custom for many OF the sherifts
or the state to retain for their own
use all interest collected. said sheriffs
contending that they are legally en-
titled 10 the same. On examination
OF the settlements Of Sheriff Taylor
II was disclosed that he had not ac-
counted for any interest collected on
taxes and the settlements OF Sheriff
Clemans showed that he had account
ed FOR some OF the interest. but not
all Sheyiff Taylor's record shows
that he collected si23OS1. and &C
counted for nothing. and r. Is held
that he must pay s4230s1 into The
public treasury. Sheriff Clemans col
lected S2f36.i - and accounted for
sl0I2 %. leaving si3G357 s127o IS of
mis- finding has since been paid by
Sheriff Clemans
Certain 10 Recover
That the county Is certain 10 re-
cover all OF the interest collected on
taxes is settled. the supreme court on
Feb. 8. 1912. having rendered an opin-
ion that the sheriff has no right 10
retain as his own. the 10 per cent
interest added TO the tax bills Of those
taxpayers not paving until after Jan
nary LIST. by Code 1906. chapter 20.
section s. but must account 10 the pub
Tic treasurer therefor This matter
was carried up 10 The supreme court
and fought 20 a successful end by
Tax Commissioner Blue
Payment of interest on overdraffs
o. on orders cashcd by the sherin Is
another interesting subject Tho law
provides that n there is no money
IN the treasury 20 tho credit Of the
proper fund when an order ia pre-.
scented for payment. the sheriff shall
rcfus" payment. stamp the order pre-
sfnted for payment" with The proper
date. and sign same The order will
hen bear interest az rho legal rate
The orders We're not treated in This
way ia Ohio county. they having been
taken up by the sheriff or a bank.
and Interest being paid on the over.
drafts or IN" amOunt OF orders being
carried by The bank The report
says.
W" arc OF the opinion that "a sher.
h cannot pay claims and receive in
tere-t on an ovcrdraft resulting there.
fom. especially so when tho sheriff
has moneys belonging 20 other funds.
Lends County It's Own Money
a practice Of this Kind would nor.
nit the sheriff 20 take the money
from one fund 20 pay orders OF an