Plentywood herald. [volume] (Plentywood, Mont.) 1908-current, 1929-01-10
ER'S NOTES

by county treas. hecelptS .-.9 z0.OU
EXAMINERS NOTES
The county treasurer must deposit
the funds of the county ratably
among the solvent banks of the
county; said banks qualifying there
for substantially in proportion to the
paid-in capital and surplus of such
bank as provided by Chapter 134 of
the 1927 Session Laws. The funds
in the banks must be on a ratable
basis at all times.
There must be attached to all
bonds and securities pledged by the
banks a duly authenticated copy of
the resolution passed by the Board
Of Directors of the banks authoriz-
ing the officers of the banks to exc
cute such bonds or pledge such Sc
curities. Such resolutions have not
been furnished by the banks Of Sher-
idan County.
The "Cash Short" in the amount
of $45, 651.70 and the bonds, war
rants and trust receipts listed as not
found are set out in detail in our re-
port Of December 1926, the same be-
ing due to the County Treasurer's
office being robbed November 80,
1926.
The County Treasurer has not
made up the Registers Land Ac-
luired by Tax Deed" and TAX Sale
Certificate and Redemption Certifi-
cate" These registers must be
made up at once. This was called to
Jour attention in our last examina-
ton.
The current tax rolls have not
been reconciled at the end of the
lax paying period. Such reconcile
nent must be made and entered in
The back of the tax rolls.
An ~overdraft is shown in the
General Fund of School District No.
~ in the amount of 1888. Over
traits must not be allowed in any
Of the funds under control Of the
County Treasurer.
When a county warrant is lost and
a bond filed as required by law the
County Clerk must draw a duplicate
warrant, the same being marked du-
plicate across the face of the war
rant. Such warrant will have the
same number and date as the lost
warrant. A new claim will not be
taken for the duplicate warrant and
the duplicate warrant will not be en-
tered in the County Clerks Register
Of Warrants and Bonds Issued.
An increase in the Indebtedness be-
tween June 80, 1927 and September
80, 1923 is shown in the amount of
$40, 489.7 IA. This is caused by the in
crease of the outstanding warrants.
The expenses of the county should
be reduced to keep within the rev.
enues collected.
Due care must be exercised before
a claim is allowed for payment to see
that it is up to legal requirements,
as required by Section 1905 of the
Revised Codes 1921, that the same
bears a complete date, that the it
emizatjon is clear and explicit Of the
services rendered and the supplies or
| material furnished, that the same is
duly signed and sworn to. Your at
tention is called to the following
claims:
No. 47O4O, w. H. May $6.45, for
correcting examination papers; No.
47O42, Linda E. Hall, $1,000, for
| mileage and expense; No. 47050, c.
C. Johnson, $165.01 for work on tax
books; No. 47063, United States
Blue Print Paper Company, $14.41
for supplies; and several other
claims do not show on the claims the
dates the services were rendered
dates Of expenses or the dates the
| supplies were furnished. No. 47062
H. w. Baner, $3.50 for posting no
| tees of close of registration; No
1880, l.. S. Olson, $500 for regis
tering electors; and other claims OF
the same nature do not show the
dates such notices were posted or the
dates the electors we're registered.
No. 47080, 0. A. Aspelund, $54.10.
No. 47339, $3.50; these claims are
for mileage and expenses of County
Assessor. The mileage and expense
is not itemized on the claim. No
1880, O. A. Aspelund, $3.50 fol
mileage and expenses re-classifyinf
lands the items Of mileage and ex
pense are not shown on the claim.
No. 48537, Kavon garage, 1910
No. 48713, Luther Hultgren, $1,000
and a few other claims have com
mercial statements attached to thu
claims. Each item must be shown OF
the verified claim.
No. 48714, Elgin Cafe, $4,000 fol
meal tickets, the claim does no
show who the tickets were for or TIKI
reason for furnishing meal tickets.
No. 47337, Chas. Ross, S788.75, fol
interest on stolen bonds. A bond wa.
filed to protect the county agains
the payment of the original coupons
This warrant was drawn on the Gen
eral Fund when it should have beer
drawn on the Rond Infarosf Ennd