The Mena weekly star., 1913-11-13
REPORT OF COMMISSION
 OF PUBLIC ACCOUNTS
Lack of System Pointed Out in Some InstanceS-Grand Jury Was
 Satisfied.

satisfied with the conditions ot tn books and records, as shown D! their final report.
 The report of the commission 1oi lows:
 To the Honorable Circuit Court O
 Polk County, Arkansas:
 The undersigned, as Commission CTS of Accounts of Polk County, b! appointment of this court, beg t( report as follows:
 That as directed by law, we con- vened on the 29th day of Septem- Der, 1913, at the office of the Count! Clerk of Polk County at Mena Ar kansas, and on said day quail fled as such commissioners of ac- counts by taking the constitutions oath of office, and entered upon the discharge of our duties, the results of our labors being set forth as fol- lows:
 Books of County Officers. We have examined the books kept by the various county officials, anC find as follows:
 That the books of the County Clerk are reasonably well kept and generally accurate, though some important errors were discovered which, after attention was called to them, were duly corrected. That the books of the Circuit Clerk and Recorder appear to be fairly well kept. Some errors of minor importance were discovered, which, after attention was called to them, were duly corrected.
 That such books as are required to be kept by the Sheriff and Col lector have been kept as neatly and accurately as could be reasonably expected, considering the character and nature of the work and the cir cumstances under which the work is necessarily done.
 That the books of the County Treasurer are poorly and inaccu- rately kept. and that they are in an unsatisfactory condition.
 We have examined the list fur nished us by the County Clerk of persons who by law should, within the year ending September 30, 1913, have made reports of fines, for feitures or other moneys due the state. county. school, road and other funds, together with the re- ports made to the clerk by such persons, and find that all reports required of such persons have been properly and in due time made, with the following exceptions:
 Justices of the Peace.
 Jake Smith, Cedar township, has made no reports.
 w. M. Baxter Cedar township, has failed to report except for the last quarter.
 B. F. Peteflsh, Acorn township, failed to report for quarter ending June 30.
 Lit Holiday, Acorn township, failed to report for quarter ending June 30.
 Ode Turner, Freedom township, has made no reports.
 Grover Roach, Mill Creek town ship, has made no reports.
 G. A. Bates, Big Fork township, has made no reports.
 w. T. Whisenhunt, Gap Springs township, has made no reports.
 B. R. Carter. Faulkner township, failed to report December 3i, 1912.
 J. I. Philpot, Ozark township, has made no reports.
 w. NJ. Darwin, Ozark township, no reports for June 30, 1913.
 J. w. Neal, White township, no reports for Dec. 3i, 1912, and June 30, 1913.
 Road Overseers.
 w. R. Standridge, District 6, failed to report June 30, 1913.
 John Avants, District 8, failed tC report March a and June 30, 1913.
 M. c. Edwards, District IS, failed to report June 30, 1913
 County Treasurer.
 The County Treasurer has filed four quarterly reports and an an- nual report, but the quarterly re- ports have not been filed in reason able time, the report for Septem- Der 30, 1912, having been filed in December following, and the report for December 3i, 1912, having been filed in month of March following We find, moreover, these reports both quarterly and annual, are very inaccurate and unsatisfactory.
 County and Circuit Clerks.
 Some very slight inaccuracies were found in the quarterly reports of these officers as to the amount of county taxes collected by them which have been duly corrected and treasurer's receipts for all amounts collected by them have been duly exhibited.
 Settlements of Collecting Officers.
 We find, from the accounts kept by the County Clerk against col lecting officers, that all such officers have paid into the county treasury all sums shown to have been col lected by them, with the following exceptions:
 J. A. Hogan, account fines, Si0. MT Hogan reports that this is correct but that the party owing the fine i, the son of widow, and that he has refrained from enforcing the col lection on this account, but that Inc will eventually collect and properly account for this amount. This flnt is charged against MT. Hogan a: annctohIo