The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1917-03-30
Latah County's Financial History
An Insight the Financial Condition and Other Notes
Interest Concerning County Government.

Byron Defenbach. the public ac-
countant employed by the commits
sioners to audit the books of Latah
county. has completed his work and
submitted his report to the board
last week. He was assisted in his
work by his son Roy, ,and by Mr..
Harry Phillips Of Lewiston.
The report consists Of about thirty
pages of typewriter matter largely
statistical tablets and recommends
tions. Mr.. Defenbach is known not
only as an accountant, but as prac-
tical business engineer, and looks
upon his work more as a help to the
improvement Of public service than
as a means to the detection of GRIM
inal shortages.
AS this is his second audit of La
tab county the present report is a
continuation of the previous one. and
taken together they form very COM
plete and accurate financial history
of the county from 1909 to the close
Of the calender year 1916, a period
of eight years.
The comfy is looked at as a bust
ness institution, and that it is great
corporation is shown by the fact that
the total funds handled during the
period exceed $2,5O0, 900. Of this
vast sum nearly As per cent was ex-
pended for schools. Is per cent for
state purposes and 20 per cent for
roads and bridges, leaving some 20
per cent for purely county govern
ment expenditure.
Of these divisions of expense,
schools and roads are gradually in
creasing. while state and county ex-
penses show gradually decreasing
proportion. Of the funds raised,
about five-sixths comes from direct
taxation and the remainder from
stndry fees and earnings.
The tangible assets of the cor
poration. exclusive of funds in
bank, consist of real estate $35, 900,
personal property $4,000, and un-
collected personal taxes $4,000.
These personal taxes are only NOM
inally an asset. They extend back
to the year 1901. and the report
treats them as barred by the statute
of limitations and therefore of alb.
solutely no value. Their arbitrary
cancellation is recommended.
Latah county is as nearly on g
cash basis as is practicable under
our present system of taxation. II
has no bonded Indebtedness, and the
total amount of interest paid or
warrants during the past lS month:
is only $500, while the interest
collected from banks on deposits Of
public moneys aggregates 81, Bills
The rate paid by the banks is 2!
per cent, and an intelligent effor
has been made to so handle fund
as to realize the greatest possible
returns from the interest account.
The average number of inmate
of the county Jail from 1908 t.
1916 was nearly six, which numbe
during the past l8 months has beel
reduced to, approximately four.
The report takes occasion to criti
cize the system obtaining in al
counties of Idaho with reference.t t
the handling Of prisoners. Mr.
Defenbach claims to have made
study of the methods used in Mon
tana in the handling of state con
victs, and brands the Idaho polio,
as the ''most unscientific an,
thoughtless feature of our stat
and county government" Hi
theory is that all Jail and prison in
mates should be fed three substan
tial meals per day, should be com
Iocco Collin'c pau hrick hupUal loy