The daily star-mirror. (Moscow, Idaho) 1911-1939, 1915-09-08
DEFENBACH SAYS
REPORT CORRECT
NOTWITHSTANDING STATEMENT
OF E. RANDALL, REPORT ON
AUDIT CORRECT
Deputy Had Opportunity to Furnish
Expert With Information OH Dis
crepancies But Failed to do so

=
That Expert Accountant Byron Def
enbach, who recently audited the
books of the assessors office as well
as other county offices was not given
all the information by the former as
SCISSOR or some of his assistants ne
cessary to clear up some of the dis
crepancies which he had uncovered,
developed today in a statement issued
by Mr.. Defenbach, who is in the city
from Lewiston, in reply to the attack
made by E. Randall, deputy assessor,
on his audit of the assessors books.
The disclosures in Mr.. Randall's state
ment filed with the clerk of the coun-
ty board indicated that he had per-
sonal knowledge of some of the trans
actions of the office during Martin
sons regime, but that he failed to i'm
part this information to the expert
accountant Mr.. Defenbach said today:
I'm my recent report on the books
of Latah county, | showed discrepan-
cies in the transactions of former AS
SCISSOR Martinson aggregating SIS in
addition to the $137 alleged to have
been misappropriated by him last No
vember. These amounts are in round
numbers, as I haven't my report at
hand at this moment.
"A deputy in Martinson's office has
filed statement with the board of
commissioners, alleging that some
SIT of this amount should not be col
Iected from Martinson. Newspaper
accounts have mistakenly reported
the affair, some of them going so far
as to charge my report with being
wrong in every instance.",-As l. must
depend upon the accuracy of my work
to secure future business, it can be
seen that the matter is rather ser
ious one from my standpoint.
"It is difficult to handle thing of
this kind through the papers; the
only way to arrive at the facts is to
examine the books and documents
themselves. l can only say that my
report on Mr.. Martinson's office was
made in the most painstaking as well
as unbiased manner, and that the fig
ures given and the statements made |
by me are exactly, literally and tech
nically correct
"Mr. Martinson collected these
and did not turn them into
the treasury. The word 'embezzle-
ment' does not occur in my report.
AS to whether or not his transactions
were embezzlement of public funds
will doubtless be decided by the
courts.
eff he has any private memoranda
which he did not submit to me show
ng that he returned any of these
sums to the taxpayers, l presume the
will not insist upon
lis making those amounts good. Any
,hecks which he may have issued in
tie memoranda, unauthorized by law, I
or the reason that the assessor is not I
disbursing officer and has no earth
Y use for check book except to re-
nit money to the treasurer. The law :
that refunds must be made by the
after a hearing, and
OF by the assessor. Z
Where a receipt is issued for mon
V and the money refunded, the orig
lal receipt should be returned as
vidence. Perhaps Mr.. Martinson has
lch receipts in the SIT cases men ;,
oned; if he has, he should have turn :.
| them in to me; ne had an oppor- ~
nifty "
II am very sorry this dispute has o
.isen. These Latah county people !.
ere all very kind to me during my -,
ther arduous work in the court =,
,use. l was working for them all =,
e time, and 1 am glad that don't
I'VE to apologize for any of the
ork. D,
II repeat that my work in the
artinson case is absolutely 0. X. and
feel that Mr.. Randall should pub -
ly corroborate that statement" ("
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