The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1915-05-21
THEO. f. MARTNSON RESIGNED AS ASSESSOR
BOARD OF COMMISSIONERS TAKE ACTION

attest of Theo. E. Martinson, asses
sor of Latah county, May IA, Great
ed sensation in Official circles and
among the citizens of this county
where he was we'll and favoraby
known.
The specific charge which forced
the resignation and caused the ar
rest is technically stated, falsifying
public record.
-, It appears that one Abraham
Holm, a taxpayer Of this county,
now resident of Seattle, Washing
ton, in November last. shortly after
the general election, addressed Mr..
Martinson as tax collector letter
in which was enclosed a check on
the First Trust and Savings Bank of
Moscow in the amount of $137.64,
in favor of Mr.. Martinson as tax
collector and in payment of taxes
assessed against the property of Mr..
Holm; that said check was collected
by Mr.. Martinson through another
bank in that city. and that there
upon Mr.. Martinson by proper en-
tries on the assessment rolls, in the
custody and under the control of
Miss Broman as ex-officio tax collect
or, credited the payment of taxes
against the property of Mr.. Holm,
but failed to deliver to the tax col
lector the amount so credited. The
date of payment was entered on the
roll as Of November 26, 1914, and
the receipt purported to have been
issued therefor bearing number
231.
Under the method of paying and
collecting taxes, prescribed by law,
no shortage in amount collected
would have been detected until after
the second Monday in July at which
time the assessment rolls are deliver
ed to the county auditor and tho
rough check and final settlement
is made with the tax collector of the
collection of taxes for the proceeding
year. A partial settlement was
made with the tax collectors Office
in the latter part Of January which
settlement showed that there was
still due from the tax rolls of 1914,
in original taxes, the amount of
$25, ,39491, constituting the balance
of half payment Of taxes Originally
charged. This settlement was laid
before the county board and by them
approved in January last. AS it
was, the commission of the offense
was discovered at this time by more
chance.
Mr.. Andrew F. Anderson, road
overseer of road district no. 9. came
into the Office of the tax collector
and asked Mr.. Randall, the deputy
in the Office, to give him the amount
of taxes collected and uncollected
in road district number 9, to enable
him to estimate the amount of work
that he could do in his road district.
Mr.. Randle, with the assistance of
Mr.. Reeves, who is an employee in
the assessors Office, began the check
ing. They reached the entry that
had been made with reference to
the taxes of Mr.. Holm. The hand
writing being different from that
of the persons who had handf led the
rolls during collecting time and era
sure having been made as regards
the number of the receipt issued
caused their suspicion, and turning
to the official receipt book they
found that receipt number 231 had
been issued to A. j. Queener of Har-
ward. The apparent irregularity
was at once reported to the tax col
lector and by communicating with
Mr.. Holm at Seattle the guilty party
was located.
The matter was placed before the
members of the county board OF
commissioners, and when they con-
vened in session last Friday, May
the 14th, Mr.. Martinson was called
before them, informed of the charge
and requested to resign. Mr.. Martin
son confessed the transaction anC
paid the county the amount due
And owing to Mr.. Martinson max
ing a clean breast and his settlemen,
with the county of the amount with
held by him, the board directed the
county prosecutor to prefer charge
under criminal statute which carri
ed light penalty. Mr.. Martinsor
was bound over to the district cour
which convenes Wednesday, May q
at which time information will
be filed against him and the cast
disposed of during the term of court
He is at liberty on a one thousant
dollars bond.
1t is matter of sincere regre
that we have of necessity had to pu
in type the foregoing facts. Mr.
Martinson, who has practicall
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