Saturday news. (Watertown, S.D.) 19??-19??, 1916-08-24

the order of fling the vouchers nd
in keeping the accounts. The Satur-
day News certainly has no desire to
do an injsstioR to Mr.. Shurtleff, or
to anyone else. 1t suggests a perusal
of his communication on the part of
readers of the paper, when each for
himself may make deductions from
the facts. The sub-Aeadngs are ours.
Editor)
Parker, S. D., August 10, 1916
Editor Saturday News:
Through your kindness i suppose
am Indebted for a copy of The Sat
urday News. i note you have given
me quite little credit in helping
Lane to get by with his defalcation!
You insinuate that there probably
We're no vouchers on file at the time
I checked the books with same. Now
that they are missing there is no
way to prove they We're in existence
when ] went over the books. But al
lowing all to believe just what i suits
them, I know that there was a youch-
er made out in form for all warrants
issued except in the instance of pay
roll, The method of handling the pay
roll did not strike me ais the best
method Of doing this kind of business
and mentioned the objection II had
to this method.
oYu are absolutely correct about
the responsibility of accountants.
And there should be a law in every
state. fahere is IL mos q Of them re-
quiring a bond. have taken quite
an active part in trying to get such a
law placed on our statutes. ] am
herewith sending you a law. OF rather
a bill, which had introduced in the
18th session. I have done all could
without becoming member of the
legislature to have an accountancy
law placed on the statutes of South
Dakota. am also sending you a bill
! had introduced in the 18th session
Whooley Wanted Vouchers Checked.
There was nothing that appeared
on the face of any of the vouchers
that aroused my suspicious when
checking the books of the city of Wa
tertown. When Mr.. Whoaey asked
me to check the vouchers with the
books he said he did not think there
was any question Of the correctness
of the records but he thought they
should be checked up once in d while.
There was a voucher for all entries
consecutively numbered except pay
roll. The pay rool had a number but
no sworn voucher, as / remember.
There was nothing to arouse suspicion
unless the extreme exactness Of
handling and careful filing Of 3youch-
ers would do it.
II my record ais an accountant be-
looked up think it will not be con-
sidered 4 very bad one. ! have figured
as a principal witness where nine in
dictments were secured, six Of which
have been tried and resulted Id terms
in the state and national peniten-
tiaries. am very sdrry that 1 did
not discover the source Of graft ID the
accounts at Watertown. have no In
.terest in any examination but to get
;at the facts.
81 You have asked IL am d public
fraud. Well, / hope not, ~ i think
IF you will follow me for the last
twenty years YOU will Ind that ! have
4 very fair record At getting at the
facts ID this instance there was
fraud which did not find out but 1t
was Of q nature which did not easily
appear There n no question In my
mind now but thai there were bogus
and forged vouchers given So me TO
youch for the warrants issued
Executive Accountant Law
81 had as mucf, to do with tie law
which created the 6fiice Of executivei
accounta mt as any one person inl
South Dakota at the time vas sns1
arted Ia fact the governor Nrotel
to me that he thought TIN Ian Would
not pass iid not but was rss
copsfd Tered ana passefl nst beSorel
ttilas
ietter 81 nesE
Continued ~ PsIse
sS sss ~ ~