The Nezperce herald. (Nezperce, Idaho) 1900-1957, 1915-08-12

the claims paid were not approve
by the trustees. The fiscal year +
May 5th 1913 is very little better
and it would seem that the practic,
was for the trustees to approve thos'
claims which happened to be on hane
at dates of meetings, and all othel
claims were paid without being sub
mitted to them as body for ap
prevail. The two years to May 18th
1915, show improvement, there being
few claims paid without the sanction
of the board recorded in the minutes
In the four years business audited
by US there was purchased from P.
E. Miller, chairman of the board,
supplies amounting to approximate
ly $3.50 90, from Felt Mercantile
Company, merchandise amounting to
$105 90, and w. G. McLennan did
considerable repair work for the
village. Section 2279, Idaho Re-
vised Codes prohibits any officers
being interested in any contract, and
your attorney interperIs this section
as also applying to trustees.
On August Goth, 1913, warrant
was drawn in favor of 7. w. Ander-
son for $149 90, being two per cent
commission on collections from
March LIST, 1912, to August LIST,
1918, amounting to 81 ,446 SO
We find, however, that the collec-
tons for that period we're 81 240 10,
Mr.. Anderson having enormously in.
Guided the cash balance of March
LIST, 1913, when computing his COM
mission. There is accordingly due
to the village by Mr.. Anderson,
S4.12, two per cent on $206 II.
The salary of S. o. Tannahill,
village attorney and clerk, was
$500 90 per annum, but by minute
of May 18th, 1918, he was allowed
an additional $4,000 for special
services on account of issuance of
bonds during the year 1913. Mr..
Tannahill continued to draw this ad-
iitional $500 90 in salary up to date
Of expiration of Office.
Revenue and Expenditure Accounts
On Exhibit Q will be found state
nent of revenues collected and ex-
,enditures for three years to May, |
1915. Expenditures for these years
lave been in excess of revenues col.
ected, and also in excess of the
annual appropriation bills. The
rear 1911 to 1912 is not given for
he reason that the warrant register
or that year does not state for what
purpose warrants we're drawn, and to
compile same from claims would in
olive considerable labor. For the
Guidance of the present board of
rustees and officers, it may be men
Toned that the 1915 session laws of
he state of Idaho ordain that
Mcials who issue or approve war
ants in excess of levies are liable
or any such excess.
All revenues which we're collected
y the county treasurer and turned
yer to village treasurer have been
hecked with the books of the county
uditor and found to be accounted
or. AS to miscellaneous collections
e are unable to certify to same, or
, certify that all collections of mis-
ellaneous revenue have been made,
n account of lack of proper facilities
,r checking. In this connection, we
commend that the treasurer be
rovided with an ofic al form of re-
sipt in duplicate. Also, state
lent of work done by the village for
roperty owners should be filed in
.erk's Office by party in charge of
lie work, so that it can be ascertain
! if the village has been reimbursed
,r all such work. Claims for labor
4 street should be OK'd by street
commissioner.
The law requiring publication of
lancial statements has not been
implied with.
In closing, we may state that the
cords submitted to us for inspection
ere Of the most primitive nature
Id much essential data is missing.
Re feel, however, that the results