Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1914-01-13

county treasurer Of Barnes County sent
in his report of collections of school
funds, and with it sent his official
checks on various Valley City banks ag-
gregating s25, 215.2s. Between the lst, OF
February and the middle of March, 1909,
the defendant sent these checks to the
Bowbells bank. They were collected By
the bank and the bank retained the
money, The defendant did not take a.
certificate Of deposit, nor did he carry
the amount on an open account. lie
merely took the banks receipt for the
money. On examination he said:
"Prior to the 10Th day of March | had
no deposit of state money In the First
State Bank of Rowhe!ls $1,000 in round
numbers on open account, $40, 230 in this
one certificate Of deposit, and $25 ,215.26
represented by the amount sent for the
proceeds of the state auditors draft, a
total sum of something over $4,000. The
First state Bank of BoWbelIs was the
only bank Of which ! had personal
knowledge, and I still say ! feel more
secure. 81 This item Of SEE. 215. 26
actually went to the bank at Rowhells.
I said I had an acknowledgment of it's
receipt, in the cash drawer in my desk,
that was not open to public examination.
II was moi material ia any Of the clerks
in the office other than myself 10 know
that such a slip was In the office. ]
knew where it was and | could account
for it," Mrs. kirtZ, the hookicnper of the
First State Bank Of Robells, testified
that she could find no account indicating
any special deposit of this kind. and on
the same subject the defendant tosti-
fies: Il made an effort to have no books
down here Cat the triaD. | was not re.
uuired to bring them, ] knew that the
deposit of this S25, 215. 2G was going to
be in question in this trial; and it was
on deposit in the First State Bank OF
Rowbells. 7 cannot state positively that
that ledger would show this Identical ar
ticle: the item would have TO show up
in the aggregate on the general ledger,
not itemized. 1t uepends on how the
books were kept whether if it was a
special deposit the item would have to
show when it came into that special de.
post. l kno of their bookkeeping system
and if / made a deposit general or spec
ial of $25, 215. 26 it would have to be cred.
tied to somebody. l do not suppose this
was credited to me, it would be credit
ed to an account. l never looked it up.
This item of $25,215.26 actually went to
the Bank at Bowbells." 1t appears from
the statutes and the testimony introduc.
ed on the trial, that the system Of &C.
counting in vogue in the state auditors
and state treasurer's offices at the times
in question was as follows: The respec-
the state to the state auditor from time
to time. On receipt Of such reports the
state auditor made the distribution OF
he sums to the various state funds and
entered them on his record, and %thereup-
on drew a draft or warrant upOn the
county treasurer payable to the state
treasurer. This warrant was then deliver
cd to the state treasurer mt charged to
him on the state auditors books. The
state treasurer then deposited the draft
or warrant with a bank for collection and
credit to the state. The county treasurer
of Barnes County did not conform to this
practice. Instead of waiting for the state
auditors draft or warrant and honoring
the same, he sent his checks to the state
treasurer with his report without waiting
for the draft or warrant to he presented.
The result was that for some time the
amount due from Barnes County was in
4 H. A,oa ,n,, l,o,lr aro,e 49,
treasurer became charged with the state
auditors warrant therefor. With. respect
to Barnes County, therefore, it was the
state treasurer's duty to enter the war;
ratnt in the usual way on the collection
register and to record the fact Of its pay.
ment and thereupon canoe it and send
it to the county treasurer. The checks
aggregating s25. 1885 herein before
mentioned, were sent in by the Barnes
County treasurer with his report and were
received by the stat auditor in the early
part of february, 1909. They were turned
over to the state treasurer by the audi.
tor OF March 18th. 1909. The checks
were paid by the bank on which they
were drawn on the 10th day of March,
1908. The state auditors warrant ehere-
for, however, was not made out until
May, 1909. The state treasurer. instead
Of cancelling the state auditors warrant
and sending it to the county treasurer
and entering such warrant on the collec-
ton register in the usual way and of re-
cerding the fact Of its payment on his
books, put the warrant in the cash draw
er. An examination of the state treas.
urer's office was made by the deputy
bank examiner some time between the
10th and the 18th Of August, 1903. y
few days before, and on August It'll, 1909.
this paid warrant for $25, 2l5.26 was en-
tered on the remittance register with
three other similar paid warrants and
other items aggregating 77,962.73 and
remietted by the treasurer to the First