The Mena weekly star., 1921-11-10
COMMISSIONERS OF ACCOUNTS
 MAKE REPORT FOR PAST YEAR
Find Some Officers Owe Sums to County-All Books and Re-
 cords We'll Kept.

COTuS NeH hSpi.
 To the Hon. Jas. s. Steele, Judge:
 We, the undersigned Commission CTS of Accounts for Polk County, Ar kansas, respectfully submit the fol- lowing report for the year ending September 30. 1920.
 We have examined the lists of the persons ana officers who, by law, were required to make report to the county court of any fines, forfeitures or other moneys due the state within the past year and find that all of said officers have made proper and correct reports of such fines, forfeitures and moneys due to the county, state, school and other finds as required by law except that several of the justices of the peace of the county have neglected and failed to make any report to the court until requested to do so by us, but we further find that in every in- stance where such reports were not made that no fines, penalties of for feitures had been adjudged by said Justices. We further find that the following named collecting officers have failed to make proper settle ment with the County Court for fines charged to them upon the reports from the justices of the peace of the county:
 W. W. Philpot, deputy sheriff,
 is charged with ........... $ 700 Clint Cheek, constable of Cove
 township, charged with .... 1000 John Kinder, deputy sheriff of
 White township ........... 22.O0 T. M. Duncan, constable Faulk-
 ner township .............. 900
 We find that the sheriff and sex-offi- cio collector for Polk County has made settlement with the County Court Cosrs for for u the revenue collected by him for the year ending June 30, 1921, which said report has been duly ex- amined and approved by the court and in his hands as shown by said report to the County Treasurer and to the State Treasurer excepting a balance the County General Fund. We furth- CT find that said officer is due the county the further sum of $312.73 on excess fees collected over and above his salary and expenses up to Sep tember 30, 1921, and which sum he should be required to pay over to the County Treasurer to the credit of County General fund.
 We find that all County officers have made true and correct reports of all fees and emoluments of their re- spective offices for the period of time above mentioned and have properly accounted for and paid over to the County Treasurer all such fees. in ex- cess of their respective salaries as re- quired by law except that we find that Mir. Alexander, the County Clerk whose term expired January 1, 1921, collected and received fees for making the tax books for the year 1921, amounting to the total sum of 5000 which sum he failed to account for in his report of fees collected and re- ceived, but we further find that he has paid over to the County Treasurer the sum of $S00.00 of said amount and that he is still due the county the bal ance of $200.00 for which he should be required to make settlement with the county.
 We have examined the books and re- cords kept by the Clerks of the Cir cult and Chancery Courts and the County and Probate Courts, the books of the Recorder, Sheriff, Collector and County Treasurer and find them to be accurate, and. we'll kept and neat in appearance.
 We have examined all County, Road and School warrants that have been cancelled and not burned com pared the same with the several quar- terly settlements of the Collecting of ficers heretofore made to and ap- proved by the County Court of the county and have found the same to be just, true and correct and have com pared the said County and Road war rants with the records of allowances and the claims upon which the same are founded and find the same to cor respond herewith and we find that proper record of the issuance, redemp- tion and cancellation of said warrants have been correctly kept and we here with submit correct itemized de- seription of each of said county, road and school warrants as required by law.
 We have made our examinations as thoro and careful as the circumstances and limited tirae allowed us would permit, all of which is hereby respect fully submitted.
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