East Oregonian : E.O. (Pendleton, OR) 1888-current, 1914-12-17
BRADLEY DENIES THAT
HE COLLECTED MORE
THAN He TURNED N
COUNTY TREASURER MAKES AN
SWER TO EXPERT WHO
EXAMINED THE BOOKS.
Letter Is Sent State Insurance Com
Observation-Disclosures That Inex-
pcrienced Youth Did Most OF Work
for Mr.. LocxwOOd-Mr. Bradley
Says His Books Arc Correct.

Denying that he collected nearly
$500 more than he turned In, critiz-
ing the methods Of auditing employed
by c. NJ. Lockwood and declaring he
will stand by his records. G.. W. Brad
ley. county treasurer whose system Oh
collecting taxes was severely censured
By Mr.. Lockwood in his report TO j..
w Ferguson, state insurance COM
missioner, makes answer TO Mr.. LOCK-
wood in a letter to Mr.. Ferguson
which reads as follows:
Pendleton, Ore, Dec. Is. 1914.
J. W. Ferguson, Insurance Commis-
sioner. Portland. oregon.
Dear sir:-I am writing you in re-
gard to the report OF c NJ. Lockwood
who exported the books Of my offiee
short time ago, as representative
Of your office.
When Mr.. Lockwood first began
the work Of checking, he had a young
man to do the work that had had no
experience in that kind OF work. Aft
er starting the young man to work
Mr.. Lockwood left and did not return
for about ten days.
The young man checked the tax
rolls and the delinquent taxes and
found them correct. When he check
ed the receipts the first time. he was
about 5000 long. Going over them
the second time he was about $500
short When Mr. Lockwood returned
he. with the assistance OF another
Young man. rechecked the receipts,
and. as he says in his report, found
that this office had collected S5so.Se
more than It. had reported, but in this
he was wrong. for the tax receipts
when properly checked will show that
every dollar collected has been turn
ed over to the county.
Mr. Lockwood in his report says
that this office only collected the
sum Of s3O17.79 in interest, when the
books will show that there was col
lected and turned over to the county
the sum of S3O55.10 in interest. MI
lockwood. in his report makes no
mention Of the difference In the am
cunts of interest.
Mr.. Lockwood in his report says
that II was impossible to check the
collection register with the receips.
but this office can show him that II
Is a very simple matter to do so.
Now in regard to the tax receips
used in this office for 1913 taxes Will
say that they have given very gooo
satisfaction and We have had no COM
plants made in regard TO them from
III
are made up in triplicate FORM lVO
receipts in a book. The first sheet
remained in the book, the duplicate
was sent out as the statement. and
the triplicate was the receipt given
to the taxpayer. The receipts were
written up in advance and when
person came in to pay his taxes. the
receipt was pulled out Of whatever
book 1t was in and when paid was
given a cash number. These cash
numbers ran in numerical order.
When the receipts were entered in the
collection register they were entered in
numerical order according to their
cash number with the number of the
receipt as given out opposite. In
checking up our ColeShoH lesASeS'
with our receipts We have had no
trouble Perhaps it caused more work
than some people liked, but we had
no complaint to make.
In checking our receipts with the
register. they came out correct in ev-
cry detail and the amounts shown as
collected were paid over TO the coun-
ty to the cent
In regard to what was said in the
report about duplicate receipts, will
say that in cases where he original
had been lost in the mail and a du-
plicate called for We issued a dup
licate but always made note on both
the original and duplicate giving Inc
numbers of both Of them so that we
had check on all duplicates issued,
Now, Mr.. Ferguson. in conclusion
will say that 1 will stand by by rec
ords, Notwithstanding the report OF
the expert. for know them to be
correct. Yours very truly.
G. w. BRADLEY,