The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1922-08-17
EXAMINERS NOTES
COUNTY
800

COUNTY TREASURER:
90 The general accounting books in this office are written up to date.
We find a difference between the Fund accounts and the Cash in the
amount of $815.78. This is partly due to a check of s314Oo that has
been carried for sol time and the bank upon which it vas drawn closed
before the sam ws presented for payment
We find that the treasurer has been carrying insufficient fund checks
in the drawer in the amount of $1,613.59, for the past five months. How
ever the makers of the checks made arrangements tx have them liquidated
while making the examination.
We find about the same condition exists in this office as related in our
previous report with respect to outstanding registered warrants not be
90 bearing liabilities. However, the condition is such that at this time it is
utterly impossible to cash any warrants that have not been funded, there
being al equal amount of surplus moneys tied up in closed banks. This
condition does not prevent the Treasurer from calling any registered Trust
and Agency Fund Warrants that may be subject to call, such as District
School Fund Warrants.
The interest on General Deposits has all been paid in to the treasurer
excepting that portion due from closed banks.
The Delinquent Books do not check out with the accounts in the County
20 uwr to mark the taxes paid in the tax books after the receipt is issued.
Receipt No. A 1O1286 Of March A 1921, from Sheridan County Dein-
Receipt No. A 1O1-269 of March 1, 1921, School app0tionment from the
State, $15,995OO entered to District School Fund instead Of General
Receipt 1o1-8O1 of March :, 1921, same a above.
RecepHA 1O1-36O, 861, 1862, 1853 are shown in register in a total amount
of $4,000. All receipts should be entered separately
Receipts A 1O1895, 896y897, subject to same criticism.
Receipts A 1O1-399, 400, 4O1, 42 same as above.
Several others subject to same criticism. This practice must be dis
Receipt A 1O1454 for interest received from First National Bank of
Brockton in amount of SLIPS, whereas interest statement shows $17e8.
or register as the case may be.
In 1919 Anna Maloney was assessed through three lists, No. 1 covering
lot of block 10; No. 2 covering lots 2, 4, and 5 of block 10. and No. 8
covering lots 1 3 and IT of block 10. The taxes were delinquent and the
first list was struck off to the county, while lists 2 and 8 were sold to
Mary j. Ball of Poplar It afterwards developed that the improvement
district tax for the entire seven lots vas extended against list /, making
the amount of the tax sale cerfcae Of list No. 1. $4,000; list No. 2, $2628
and ISL NO. 8, S2l.Zl. The Ireasurer without authority of law, dist1b-
uted the improvement tax in amount of $32544 to the individual lots
and in September, 1921, issued a redemption certificate covering list No.
the amount Of s377.OO, intending to hold the balance against the holders
tax certificates o n lists No. 2 and No. !. There is provision of law for
such a transaction.
The current tax receipts are found in the possession of the County
Treasurer, whereas they should be returned and accounted for to the County
Clerk Immediately after the close of business on November 80, of each year.
The Treasurer in making out delinquent tax receipts refers to the current
receipt and in many cases does not show that the taxes are paid upon the
tax roll; in fact of the 1921 delinquent tax payments have been
entered o the roll at the time IF this examination. This makes it impos-
sible to reconsle the tax rolls with the County Clerks ledger accounts,
Found dh4 10 Be a on uffo OF bsnanee T B2 sf ttsnps4d' t he o aSeg e nt b a taxes Checked g V
on account of the above condition. This matter should be rechfed at once.
We note that the Treasurer has been carrying heavy cash balances in
cash drawer for some length of time. We particularly refer to that period
from November 80 1921, to March l. 1922 On December 81, 1921, the
up of cashiers checks of the Traders State Bank in the sum of $6s,OOOOO !.
Such cashiers checks were held for about three months unsecured and
tits found that several warrants such a. No. 1858, No. 1926 and No. 8o12 !
No. 1884, No. 8517. No. 1919 and 1929 for Justice Fees; No 8159 for !"
erecting jail cells; No. 1862 for repairs OF stove; No. 3842, No. 1898, No.
347O. No. $3.50. for mileage and expense of Deputy Sheriff; No. 1851 and e.
No 1898 for Board Of Prisoners; No. $3.50 for check writer; No. 8447 ~
for State Examiners fee all drawn o the General Fund were given T.
priority over the other registered General Fund Warrants and paid at once. =
The law is very specific on this point and the practice of paying warrants e e
out of order should be discontinued, az the lawful rights of the persons =
holding registered warrants must be protected in all cases. :.
In many cases tar receipts in Treasurers office are merely marked void G.
should be accounted or and tbrae coniess should he Eent ubaroc sncaneJ be
Juror warrants o the General Fund from No. 1872 to No. 31 inclusive,
and Witness Warrants from No 80 to No. 189 inclusive, are subject Q the I"
Road Fund warrants No. 72. No. 79, No. 868, No. 981 and No. 1887. =
General Fund warrants No. 1867. No. 1868. No. 1916. No. 1854, No.
1893 No. 216O, No. 286 and others, do not bear the endorsement Of the O.
payee -
The Traders State Bank of Poplar seems to be the favonte depository. dp
We called your attention to the necessity of making a equitable dis -
IrDuLon OF county uepOSHS among Ce several banks OF you county IN
our previous report. No doubt the Efficiency of securities is very i'm
t+ ~ - ~ IT. ;nnouod IL H. oun+u $500. III. VIC
Judgment o n such sufciency, although his cooperation with the Board ="
of County Commissioners in this respect is of considerable value to the 10
county. 10
We herewith submit the following statement setting forth the present 81
balances, the correct amount OF such deposits as the same should be
distributed. consistent with the suffciency of your securities: oi
Bank Balance Distribution Bonds and
Securities
First State Bank, Wolf Point---$ 8,26S.92 $2O09850 $15O00.00I
Security State Bank, Wolf Point 9001.83 16,74875 3OOOO0Ol
Traders State Bank, Poplar~M-874O2.3 16,74875 9OOOOO0
Bank Cubertson------- 9,0OO41 16,748.75 None
Citizens State Bank, Culbertson--- 12396.88 16,74875 O7OO 90
Farmers State Bank, Bainvnle--- 6,56OO5 $4,000 100000