Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-09-24
Of county commissloncrs this 18th day
OF september. A. y. 1914.
Nj A. GONZALES.

the hutcettOT OF MI. ntihahV@ an
treasurer of Rio Arfiba county and re-
questcd him to state for us' the err
cumstances Attending this settlement.
! take pleasure In handing you ms
letter, addressed to me, dated septem-
Der -. 1914, bearing upon TINS SUD
lject:
III Rito, N. NJ, Sept. q, 1914.
Mr.. Ralph q. ELY, Chairman OF the
Republican, Central committee, san
"a Fe. n. Nj
Dear sir:--The following are TIE
facts regarding the examination OF the
treasurer's books in Rio Arriba coun-
| ty, y. NJ, IN January Of 1912;
On January the 22nd, 1912, re-
ceived from. -. {. Hernandez. treas
urer and ex-offlcio collector, OF the
county OF Rio Arriba. the FUNDS OF
said county, amounting TO $3s,fI4.si,
according 10 the ircasurer's books oi
that date. The receipt Tor thus
amount was given Mr.. Hernandez
that time by myself, specifying the
amounts Of each fund.
This receipt WAS by no means re.
ceipt In full for any Of said FUNDS, ana
was only receipt for the money
turned over 70 me as his successor ac-
cording to the records OF the Office
and was purposely given by me To
conform with the reports Mr. Her
pandez made to The county commits
sionera on the same date and follow
ing the precedent established by the
county commissioners OF RIO Arripa
county, for years in the settlement OF
accounts, and reports OF county OH,
GERS, who receive public moneys; al
such reports being received subject 10
the approval and correction OF the
auditor.
The report Mr.. Hernandez made TO
the county commissioners and the re-
ceipt gave him for the above
amount. plainly show, that this was
only tentative settlement, between
Mr. Hernandez aud the county, ana
the matter was left open TO await the
examination Of the travelling auditor
either to refund Mr. Hernandez, any
amount the county might owe MN
or vice versa. This was the procedure
regarding the turning over OF the Of
flee and money to me, and the same
took place regarding the
turning over OF the tax rolls for sew
eraI years, refusing'to receipt in fuli
for the amounts appearing ON the
same, until they had finally been
pissed over by the travelling auditor.
In the latter part OF July, or the
1rst week of August. 1912, the trav-
ling auditor and his assistant, Mr..
xegel, examined the books OF the
.ounty treasurers office, and such ex-
animation was for Mr.. Hernandez full
erm, and Tor about six months OF my
ERIN.
Some time later. ] received letter
rom the travelling auditor, Mr.. Earnest
nclosing check OF Mr.. Hernandez, /
which he asked me to place to the
redit of the different funds: those I
the settlement Of Mr.. Her
Iandez, ana Rio Arriba county for his /
ERIN M treasurer and ex-officio coun- 4
v collector and as awaited and ex- J.
,ressed by Mr. Hernandez himself. +
nd as matter of record shown by the
OF the board Of county
on that same date To
vt: January. the 22, 1912.
The amount of the check sent 10
ne by Mr.. Earnest, do not remember
ut can get the same at any time
GU wish. 4ufi4sa
Yours very truly.
vENCEsLADO JAIgAMILLO.'
You viii notice by referring to the
ub- Statement of Settlement
In the above report Of the travelling
uditor. that he charges MIR. Herman
.sTo shortage uaxes)s ssf7.s5
To penalty ttaxes),s ...... 1889"
AT the time this settlement was
lade, covering the periodsof Mr. Her.
andez' occupancy Of office of treas
rer, the law provided that II taxes
ecame delinquent penalty OF ] per
ent ran against the payer for the
rst month and upon the expiration of
nirty days, an additional penalty Of 4
err cent accrued, making the total
hat the travelling auditor. while he
Sos the word shortage in his re-
ort, actually treated these taxes as
elinquent becaufe he imposed a PEN
ity of per cent upon the full amount
the taxes In arrears and charged
eainst Mr. Hernandez marked paid
II the assessment roll II would be
ifficult for anyone to find In the
Tvs OF New Mexico any authority 10y
hich the travelling auditor, or even
er cent. or any per cent. upon
portage due from the treasurer to
Is successor In office. or from de-
lulter to his principle. regardless Of
ie misuse OF words, the which |
ssume was entirely unintentlonal by
ie travelling auditor; but the fact re-
ains that al the time he made this
Ifiit of Mr.. Hernandez books and
.ttiement was made between Mr.. Her
andez and his successor: and the
avcllng auditor treated the amount
ae as delinquent taxes and not rs
portage or defalcaton. In support
this contention | take pleasure In
nnding you herewith the letter Of
NJ travelling auditor. You will notice
pssibly, that his hind-sIght is better
IAN. his foresight; for. while he adj
Its In the last paragraph that this
enalty was imposed upon taxes which
ad become delinquent. he tries to
dc step tiny bit BY presumption
hich he didn't think to presume at
at time The fact was that the taxes
ere delinquent and he charged the
snalty, as Mr. Hernandez explained
and as Mr. Hernandez thought was
sht. and as in fact. was right, Mr.,
ernandez. by marking the word
aid on the tax rolls had possibly
iaranteed their payment. but he
Yer received the money. The county
'ser received the money and the
unity was entitled to the penalty un-
r the law. In this connection. the
tier of the travelling auditor is
'und to be conclusive as to how he
ewcd the alleged shortage at the time
tSeal)
AUDITOR AND BANK
EXAMINER Santa Fe. n NJ, Sep
tember %. 1874. a
on ", G, Mcdonald, Governor, Santa
re, N. M.
Cir. In rpfarauaa n. q Haitian dafnd