Jasper County Democrat, Volume 12, Number 61, Rensselaer, Jasper County, 13 November 1909 — EXPERTS’ REPORT FILED WEDNES’Y [ARTICLE]

EXPERTS’ REPORT FILED WEDNES’Y

Shows $1,72544 Due County From Ex-Officials; OWES “DOC” NICHOLS $2.70, So the Alleged Shortage Last January Was $4,220.54 Net, After Deducting His Credits Allowed Then and Last May, and Allowing Some $2,000 Paid In By Nichols a Few Days Before the Commissioners Made Demand for the Amount of. the Shortage.

The report in the expert examination made by W. E. Heal, J. B. Workman and Joseph Higgs, demanded by ex-treasurer Nichols to determine the matter of his alleged shortage, was filed with the county commissioners at their adjourned session Wednesday. The report shows that the county owes Nichols 12.70, due to a transposition of figures in one instance only, and that there is due the county from former and present officials >1,725.44, or >195 less than the experts have received for their work. The amounts alleged to be due from county officers are practically all in fees of the respective offices which have been in dispute throughout the state, as to whether, they belonged to the county or the official and which the experts say are due the county under supreme court rulings. These amounts are as follows: J. W- Tilton, recorder. .. .. .’> 6.0 Q, J.N. Leatherman, auditor.. 268.20 John F. Major, ex-clerk 19.25 C. C. Warner, clerk 661.66 A G. Hardy, ex-sheriff. . ... .200.85 O'Connor, ex-sheriff. .. .569.98 There is also due from the county to ex-reoorder R. B. Porter ♦33.37. The report covers the period from Jan. 1, 1903, to Jan. 1, 1909, and therfore only covers a part of the terms <sf Messrs. Porter, Major and Hardy.

Ex-Sheriff O’Connor recently paid in some S3OB, we understand, in fees which in a recent ruling Judge Wasson of the CarroL-Whlte circuit held belonged to the county, hence this should be deducted from the 1569 98 found due by the experts. The amount alleged to be due from the auditor is for making transcripts of ditch and other proceedings, we understand, and which is said to be no part of his regular duties, but, if he does the work, the fees must go to the county, according to the experts. The Nichols matter, which brought about the examination, is familiar to most of our readers. The auditor’s books showed an apparent shortage in his accounts of some $7,500, some $2,000 of which was paid about the first day of the January, 1909, meeting of the county commissioners. This shortage had ex- • isted from the time he went out of office, Jan. 1, 1908, and his daughter had gone over the books and a few errors were found in his favor by her and by the auditor, amounting to 12,853.94 in all due to clerical errors. In addition to the $2,000 paid about Jan. 1, 1909, Nichols paid in the $3,549.47 demanded by the commissioners at their January session, but claimed he did not owe the county anything; that the mistake was in the auditor’s office, and asked for an investigation. Last May an

error In his accounts of $1,328-93 was found in the Iroquois ditch matter, the county’s assessment, in his favor, which reduced the shortage a total Of $2,853.84f making the net shortage about $4,220. Referring to these credits, the experts say: “No especial comment or explanation is necessary concerning the payments made to ex-treasurer 8. R. Nichols on account of errors made in his collections and settlements. These settlements were as follows: Jan. 7, 1909, Knowlton * stone road bonds.. . .$1,000.00 So. Barkley gravel road.. 400.00 Error in collections 36-00 Error in collection ditch.. * 29.01 Error in taxes Carpenter tp 60.00 May 3, 1909, county assess. Iroquois ditch 1,328.93 Total ..$2,853.94 It seems from this that the net amount of Nichols’ shortage was about $4,220, and that all he gets back of this amount—which he paid—is $2.70, which was caused by a transposition of two figures In one small entry. The books of the tjro

officers agree now to within >2-70. The report is signed by W. E. Heal, and J. B. Workman and Joseph Higgs, assistants. The latter assisted Workman in his investigation of the taxpayers, made here some eight or nine years ago.