"t ,
Crook CoMety JomriniM
COUNTY OFFICIAL PAPER FOR CROOK COUNTY
VOL. XVIII-$1.50 YEAR
PRINEVILLE, CROOK COUNTY, OREGON, THURSDAY, MARCH 26, 1914.
Enlird at tht pontnfllc at Prlnarllls
Orecon, as Moond-clan matter
NO. 18
State Experts Make Report-County
Officials
Fully Exonerated
Trust
rortlnnd, Ore, March 18, 1114
linn. J, W. Ferguson,
Htste Insurance Commissioner,
Salem, Oregon.
In accordance with your request,
we visited I'rlnevllle, tna county teat
of Crook county, Oregon, fur the pur
pose of determining tho farts In the
matter of an examination of the ac
counta of this county recently made
hy a firm of accountants, iind addi
tionally to Inatall and arrange for a
complete system of monthly report
to thla di'port tuont aa called for un
der Chapter 2 H 6, Laws of 1913.
Having concluded thll attention,
we bund you herewith, for your con
sideration, the following statements:
1. Blatomont of Onnnclul condi
tion of Crook county, December 31,
113,
2. Statement of financial condi
tion of Crook county, Juiiunry 31,
1I4.
3. Rtalnment of financial condi
tion of Crook county, Keliruary 28,
19H.
4. Hlatemcnt of 1907 tax roll,
h. KeiMirt aa to controversy over
county affairs ai twitted on a report
made by certain accountant employ
ed by the county.
. Keport to uniform system
and monthly report.
Iteapnrtfully aulimllted,
JOHN O. ItH'll AltliaON',
K. M. SMITH,
Deputies.
Crook county, Oregon, Statement
of financial condition t close of
business December 31, 1913,
Asset.
Ccneral fund $ 5, 231. 85
General road 65.62
Special road 30.23
County school 4,839.37
fcpecUl school 1.689.05
HlRh arhool 889.18
Library 134.10
lounty fair 44.39
Hond redemption 250.00
Cltla 30ft. 55
hcalp bounty 237. 2H
Inatltute 100.84
Truat 239.06
$ 13,989.50
IJlIIIUe.
OuUtondlng warrants . .$ 29,369.61
County debt 116,900.01
Note: The above debt of the coun
ty I net and Include the credit of
pedal fund for which the county
acta aa an agent only.
The real county debt, applicable to
county government I determined by
taking the total of (toners! fund and
road fund outstanding warrauts and
deducting therefrom the balance on
hand In these fund.
Htiiteinent of financial condition a
at close of bualnoii January 31, 1914,
Asset.
General fund $ 2,448.66
General road 2,036.61
Kpeclnl road 30.23
County school 4.839.37
Special schools 1,367.66
lllKh school 191.18
Library 134.10
County fair 44.39
School bond 10,000.00
Interest on bonds ...... 46.00
Hond redemption 250.00
Olios f 308.55
Scalp bounty 237.28
Institute 100.84
Trust 239.06
$ 22,271.93
MahllltJe.
Outstanding warranta ..$ 46,828.62
County debt $ 24.666.59
Rtutement of financial condition as
at close of business February 28
1914.
AsNOt.
(ienersl fund I 2,451.21
Bpeclal road 80.23
County school 4,839.37
Rlierlal school 1,310.63
HlRh arhool 261.18
Library 134.10
County fair 4 4.39
School bond 10.000.0ii
Interest on bonds 45.00
Hond redemption ...... 250.00
Cities 308.65
Hcalp bounty ......... 237.28
Institute 100.84
239.06
IlMhlllltas.
Outstanding warrants ,.$ 46,185.2s
I 22,287.35
County debt 23,897.93
Note: The above statement of as
sets Is of fund only and doe not
show the value of roads, road ma
chinery and equipment or value of
land and building owned by the
county.
The delinquent taxes are alo not
shown In the statement for the rea
son that the amount actually realiz
able is ll men it to determine.
The total amount of delinquent
taxes from 1908 to 1912, Inclusive,
amounts to the sum of 190,825.72.
Under the system of accounting af
fair on a receipt and expenditure
liasl the liabilities would he Increas
ed by the amount of claim filed In
December, which are not approved
and paid until the January term of
court.
HutMneiit of 1007 Tax Roll.
Amount of tax roll that
should have been charg
ed to Sheriff $110,906.4 4
Sheriffs assessment etc. 17,24 8.19
Penalty and Interest col
lected 1,348.40
$129,503.03
Collected and turned
over to treasurer $101,541.32
3 per cent rebate allowed 2,275.61
Krrors and wrongful as
sessment 13,128.91
Injunction suit (The Des
chutes Irrigation and
Power Co. vs. county.. 7,580.49
I'ncollected Jan. 1. 1914 4,976.70
$129,503.03
Italnnce brought down as
delinquent Jan. 1, 1914.$ 4.976.70
Report as to controversy over
county affairs as bnsed on a report
made by certain accountants employ
ed by the county.
The Commissioners' Journal shows
that a firm of accountants, A. McE
Hall t Company, was authorized to
make an audit of the accounts of the
county, apparently for the year 1913.
This firm rendered a report to Coun
ty Judge Springer on or about Jan
uary 19, 1914. The report contained
schedules showing the expenditures
of the various function of the county
and contained comments, opinions
and adverse criticisms of the various
county officials.
This report waa filed and Immedl
Mely caused a turmoil as between
certain factlm of the taxpayer and
the county officials.
At a special meeting of certain tax
payers and some of the county offi
cials, thereupon called, It was stated
by the accountants that certain olll
rials were transacting the business
of their department Illegally and
that the 1907 tax roll of the county
was delinquent In the sum of $20,000
or thereabouts, and as a result of this
meeting the accountant were auth
orized to continue their work on the
tax roll.
In the meantime a controversy be
tween the sheriff of the county and
one of the accountants over the cus
tody of the rolln.
The herlff d:nlred to have the
rolls audited lit he, office, or an office
adjoining, where his deputies and the
abstract people could have access to
them. The accountant apparently
refused this request and took the
roll and locked themselves In a room
on an upper floor of the court house.
In the meantime the sheriff, feeling
his responsibility for the tax rolls,
had the Janitor open this door of the
room and took some of the current
tax rr II down to his own office.
This action on the part of the sher
iff caused more friction and lead a
good many of the taxpayers to believe
that the sheriff did not want his tax
rolls and accounts audited and that
matters were not as they should be.
This was the situation in the coun
ty when we arrived in Prlneville.
An examination of the report of
the accountants rendered on January
is, 1914, disclose the fact that the
adverse criticism directed against
certain of the county officials Is man
ifestly unfair and uncalled for.
The statutes were profusely quoted
In an effort to confirm their adverse
criticisms whereas a close scrutiny
of the laws quoted by them, show
that the county officials were follow
ing the laws (with a few minor ex
ceptions) as closely as tbey could.
Tax lU.lbt.
The tax roll for tno year 1907,
which Is In controversy, apparently
was turned over to the sheriff In very
bad condition. There were numerous
error of extention and computation
and also errors of double assess
ments. The sheriff' assessments on
this 1907 roll amounted to a sum o'
$17,000. The 1907 roll Is in a de
plorable shape a Is also the 1910 tax
roll. Most of the old tax roll are
In a bad condition.
The statement of the 1907 roll as
shown In this report shows that the
total roll amounts to $110,906.44 ex
clusive of sheriff's assessment and
other discrepancies. The amount of
the roll as shown by tne county
clerk's statement waa $108,133.46 or
a difference of $2,770.98. We can
not account for this error unless
there were certain adjustments mado
on the roll to the sheriff without the
corresponding correction being made
on the clerk's certificate.
It will be noted from the statement
of the 1907 tax roll presented in this
Only $672.11 Found
Delinquent on 1907 Roll
After all the hullabaloo over the
1907 tax roll just 1672.11 was
found delinquent after checking;
over the rolls and canceling double
and illegal . assessments. A small
percentage of this amount can be
collected but the most of it will be
foreclosed and certificates of dej
linquency issued to the county.
Suits to foreclose will be com
menced this week.
The sheriff's office force has been
working on the rolls since August
last. When the 1907 roll was bal
anced October 1, 1908, the delin
quent tax was $15,824.11 of which
amount 17580.49 was D. I. & P.
Co. tax which the sheriff was en
joined from collecting by the cir
cuit court. This left a balance of
$8243.62. Since that time $3951.74
has been collected, leaving delin
quent onTthe roll $4291.88. Now
since double and illegal assessments
have been canceled we have left
$672.11.
Continued on page 8.
Hon. Geo. C BrownelL Repub
lican Candidate for Governor,
issues statement to tLe people
of Oregon and says he will
veto any bill compensating
saloons and breweries, which
might be passed by the legislature.
Oregon City. Ore., Feb. 14, 1914. !
To the People of Oregon :
I have waited with the hope that
some of the numerous gentlemen
who are candidates for governor In
the Republican primaries and other
wise, in announcing tbelr candidacy,
would make some declaration as to
bow tbey stood upon the National
Problem of the sale and manufacture
of Intoxicating liquor In the United
States. have also hoped that
there would have been some ex
prttwlon as to how these gentlemen
stood, or would stand on the ques
tion of the state of Oregon aboltBh
lug the sale and manufacture of all
IntoxlcatlnK liquor within this state,
None of these gentlemen have seen
fit to make any declaration or com
mlt themselves In any way upon
this great Issue, which 1 think and
believe to be tbe most Important tor
the welfare of tbe people generally
and to the maintenance of our
Christian civilization that now ex
ists. Reluctantly, after due consider
ation, I have concluded to become a
candidate for governor upon this is
sue as the principal one of my candl
dacy. I take this position, that the
Intelligent opinion of all lair niinoeo.
men and women Is unquestionably
that the llauor traffic, as now In use
and force, Is a menace to civilization.
and Is the result largely, ol crime,
nnvertv. deaeneracy and moral de
cay, to such an extent as to become
a startling danger to the numan
race. 1 have no personal fight
against the man who Is running a
saloon. I really feel more like con
demning and censuring soclty for
permitting this great evil ana power
to exist and to obtain the firm hold
that It has In the state and In thla
country. If 1 had my own way, I
should feel as If society Itself, ought,
to be punished to the extent of com
pensating men who have engaged in
this business, sanctioned by the law.
Continued on Sixth ttge.
m-it ip- I
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w.
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