American Falls press. [volume] (American Falls, Idaho) 1907-1937, 1915-07-22

examinations. Miss Whistler has handled the first six
months of her term, exactly SIT. The total for the year
will not exceed $50. AS this money is turned over in lump
sums to the treasurer it does not require any great amount
of ability to keep it straight.
The other school moneys the superintendent does not
handle at all. The tax collector receives the money, and
reports the amount to the auditor. The auditor appor-
lions the money to the various funds-state county, cur
rent expense, road and bridge, highway district and to the
several school districts. He furnishes a copy of this ap-
portiOnment to the county treasurer and the superintend-
ent they only have to place to the credit of the districts
the amounts reported, which is simply copying figures.
Possibly Mr.. Fifield might not have kept his records up,
but If he did not the treasurer has a duplicate set of books,
and the auditor a duplicate set of reports, and it will not
require more than two or three days time to bring the
books up from the organization of the county to date, even
if not a single entry had been made in the books in the SUI
perintendent's office. Once each month, except during
the busy tax receiving time, the auditor apportions the
funds and furnishes copies to the treasurer and superin-
tendent, Twenty minutes time will enter these apportion-
ments to the several districts. Then when an order for a
warrant is presented, all the superintendent has to do is
to enter the amount of the order on the other side of the
ledger, o.. X. the order, which is then taken to the auditor
who draws the warrant, and the treasurer pays it. The
superintendent only need for these accounts is to prevent
districts from o~verdrawing. The process is so simple that
no one with the least idea of bookkeeping need become
confused. The law was %purpOsely so made in order to
permit the superintendent to be out among the schools.
The superintendent's office could be conducted without
any financial records by simply referring to the treasur-
ers records to ascertain whether there are funds or not,
Wnen orders Tor warrants are presented. A number of
superintendent do not keep records of the financial con-
dition of the districts at all, but the work is so light that
this practice can not be commended.
If anybody really feels that a grand jury is necessary,
let us have one. But such may be assured in advance that
the uneasy ones will not be either county or village Off
Gals, past or present.
The capture and holding of Empey, a Bonneville coun-
ty rancher, for a ransom of $4,000 makes one wonder if
we are not among Turkish or Mexican brigands. No
doubt we would all feel like the Empey family, were we
in their place, and want to pay the money demanded, but
if this is done how long will other prosperous people be
safe. Todays dispatches claim a plot to kidnap President
Joseph F. Smith has been uncovered, and that the details
Will be laid before a government grand jury at Cheyenne.
-O-
The Roswell address of Senator Borah, printed in
full on another page, is worthy the reading by all thought
full people. 1t analyses political conditions in Idaho and
throughout the nation, and places the responsibility for
them solely on the well meaning men and women who fail
to exercise the duties of citizenship. Indifference and
carelessness beget all our political ills.
Harvesting has begun, and will soon be under fup
head, Spring grain, except where we'll put in or in favored
locations, will be unusually poor. Fall grain promises a
god yield.
Today was the warmest July day since 1910. 100 in
the shade.