The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1916-11-25
DEFENSE AND STATE RESTED
YESTERDAY EVENING IN
TAYLOR CASE.
Special Commissioner CuIlnan to Be
gin Enormous Task of Compil-
ing Report to Court

The taking Of testimony in the sher-
if suits in Ohio county was completed
Yesterday afternoon The hearing OF
the cases in which the county claims
from eX-Sheriff W. NJ .Clemans and eX,
Sheriff ID. Fl. Taylor sums aSgregating
$4,000 was brought to a close. so far
as the matter Of submitting testimony
is concerned, yesterday evening, when
the defense in the suit against Dr.. lay
lor put 10 Deputy State Tax Commits
sioner Otto it's final questions from
-.hich answers were TO be sought OF
that official.
At the conclusion Of the examination
Of Mr. Otto, Attorney ]. B. Handlan,
conducting the defense. announced
that his examination of witnesses was
complete with the reservation that he
might want TO ask former Deputy Sher-
if Charles Welsh two or three Ques,
tons which he was not sure that ne
had asked when the deputy was on the
stand. Prosecuting Attorney ID. A. Nc
Kee. conducting the suits for the coun,
ty. announced that the county, too, had
completed ITS case, with the same res
ervations as those made by the de-
Tense.
Record Being Made.
Stenographer Louis G. Walters, who
has been taking stenographic records
of the testimony in the suits against
the former sheriffs. already had start
ell to make uo his record, which Will be
turned over TO counsel and Special
Commissioner Cullinan as quickly as
they are ready. Counsel for both sides
will then check up the testimony to
see that no points have been omitted
and if everything is found 10 have been
completed Special Commissioner Cul'
Imam will dive into the yolumtnous rec
ords Of the case for the purpose OF
making up his findings for submission
10 Judge Fl. c .Hervev al the coming
term of the Circuit Court.
When the commissioner report Is
completed and filed with the Judge OF
the Circuit Court 1t is understood
counsel will then have the opportunity
TO file exceptions. The court, accord
ing TO procedure in such cases, will
hen grant q hearing. on these cxcep
tions, and iP they are not sustained the
next step will be to sustain the find
ines of the commissioner and enter
an order in conformity with his find
ings. Should any Of the exceptions be
sustained, the case, it Is said, will be
sent back to the commissioner for a
further hearing as to the points in
yolved in the exception.
Says County Owes Defendant
Expert Accountant Andrew U: VIII
son. OF this city. was the chief witness
for DR.. Taylor IN the final day OF the
hearing Of testimony. He testified
that from his examinations OF Mr.. Tay
lors records, he finds that DR.. Tay
lor owes the county s4,633.46 and that
the county owes him s6.66S.f9, leaving
a net balance OF s2,0S5.32 due the for
mer sheriff.
The question Of ownership Of money
paid to the sheriff for deposits OF
county funds will be the chief legaI
question to determine in making The
final disposition Of the suits against
both ex-Sheriff Clemens and ex-Sher
if D. II. Taylor.
The taking Of testimony In the sher
if suits opened on October II, and
with the exception Of brief intervals
has been in progress ever since.
Deputy Tax Commissioner Jake
Otto, who made the audits Of county
books upon which the suits We're
based. was the county's principal Wit
ness IN both the Clemens and Taylor
suits.