HEPPNER HERALD
SUPPLEMENT
VOLUME 4
HEPPNER, OREGON, FRIDAY, NOVEMBER 23, 1917.
NO. 29
No Shortage in Sheriff's Office
Crandall & Roberts, expert ac
countants, who have recently au
dited the books in the sheriff's
office, have filed their report with
the County Cow!-. The report
shows that all apparent diserpen
ciesinthe affairs of the office
have been due to clerical errors
and that no shortage exists. The
r. port follows:
To Die Honorable County Court of
the County of Morrow,
lleppnor, Oregon,
(lontlemen :
We have niat'.e an audit of the Tax
Rolls of 190!), 1910, 1911, 19U,
1913, 1914, 1915 and 1916, an per
taining to the collections on same,
from January 1, 1917, and on ac
count of the various rumors now rife
through your county, we have con
cluded to make this special report as
or November 1, 1917, instead of Jan
uary 1.J918.
As our recommendations pertain
ing to handling cash collections had
not heen entirely followed and owing
to the many errors creeping in the
keeping of the Collection Register in
consequence, it has taken consider
able etra time to obtain final results.
On the statement of the 1910 tax
roll you will sen a credit of $1.57 due
Mr. Mclinffee. This discrepancy oc
curred when in settling for the
amount shown on our report as being
"ii hand at our last report the amount
previously accounted frr on August
2.1. 1916, was included, making an
over payment of $215. 9o. The col
leetlori during this last period for
which we report herewith, amounted
to only $214.33 leaving an over pay
ment to County Treasurer of $1.57.
On the statement of 1916 Tax Hull,
yon will note n credit to Mr. Mi Duffee
of $1,190.39. This discrepancy oc
curn it when through Herb al errors
several cash payments wire entered
twice In Collection Register. These
items were the cause of the apparent
-hortagc of cash when settlement was
to have been made for nil colli etlons
"! delinquent ItolN.
We have found, niter adjusting
these dl-i repancles with many others,
that the amount of Cash In the va
rious hacks with moneys in the s;,f,.
:ite suft'i . ,it to balance ti1P amount
due the County,
There l..is been a dally cash bal
an.e sheet prepared and the ui (,f
II I. !n ti.e future, with tin' Improve.
' i i t sm,-'.'c..t. d f..r tiding the i .T h
'. !.i.'!"U ss. w!) prc.j,t the 111-
bjrrassing situation produced by the
methods used in the past. The lack
of daily balance sheets, however, is
a prevailing trait of most Sheriff's
collecting departments all over the
State.
We have made pencil entries of
payments on the 1916 Tax Roll as
memorandums only and these should
all be corrected by entry In Ink.
The payments on the 1915 Taxes
have not been entered on that Tax
Roll. This should' be done as the roll
is the only record really recognized
as legal, the receipts being auxiliary
only.
There are a good many entries to
be made on the original tax rolls for
various years to complete the records
as to disposition on dclitniuent taxes.
There has been many Certificates of
Delinquency issued to Morrow County
as well as to individuals and all have
not been entered on the rolls,
We have not adjusted the errors
that have been made in segregating
the funds in collections of special
taxes. We will attend to this at the
close of our audit at the first of the
year.
We have prepared statements cov
ering all the points in the accounting
of the foregoing mentioned rolls and
furnish the same herewith. In which
we have set forth the various items
that you may be interested In.
Yours very respectfully,
CRANDALL Roll CRTS,
I'.y Max Crandall.
Hated. Iloppncr, Oregon, November
21, 1917.
Aged Pioneer Passes
I'obert Mattcsnn, pioneer resi
dent, of Ih'pptier and Morrow
county, passed away at his home
in this fit v Saturday mnrnin;r,
Nov. 21, at 8:'M) o'clock As we
o to press arranrements for the
funeral have not been made.
Red Cross Makes Big Shipment
The committee on supply work oi
the Morrow County Red Cross Chap
ter for the months of July, August
and September, beg to submit the fol-
low ing report:
lied spread donated by Mrs. Sher
man Wakefield
Wool socks, donated by Mrs. W. It.
Harrutt rs
, Hospital bed shirts inz.
l.eggins " ,i,,z'
i Table napkins 4 1-12 do..
.Wash cloths 2- doz.
I Rags, 1 bundle.
Dish cloths i 2-3 doz.
Hand towels, donated by Mrs. Kel
i ly k doz.
Hand towels ,,1Z
Muslin bandages, 4-Inch 11 doz.
Muslin bandages, 3-Inch ii doz.
Sponges, 4-Inch :!2 doz.
Sponges, 3-inch . ,,,z.
Sponges, 2-Inch tin ii,iz.
Sponges, 1-inch ; ,,,z
Drains, 2-incli 2'i; doz.
Drains, 1-incb ,i,,z.
Drains, 'o-lnch l ,,,..
jCauze compressors, !l-ln. square
I 24 15 or 201 ilz.
Cauze laparotomy pads, 12-ln
sqtiare 210 or 17'i doz.
Housewives, 174. (Work by lone la
dies.)
Money expended and bills allowed:
Minor & Co. $ if.))
1.5 3
101.7s
3. no
. 5 n
12.H
2.UO
do
Thomson Ilros.
Rainlagc roller
llousew Ife for pattern
!'. S. Render & Co., lone
Leach Ilros. Lexington
Hi rt Mason, lone .
W. F. Harnett A Co., Lexing
ton A. W. Raglan
Kxpress, shipment to Seattle
July 31 . .
Knight I unpaid I Nov. IS..
Martin l!ed. for boxes
Minor K Co., muslin
Thomson Ilros., muslin . . ..
16.50
run
".sr.
1.3 2
3.1 2
10.5' i
.15
.15
. . Total $213.17
Mrs hila Avers, a pioneer Donations used in preparation f
resid' tit of lli jipner H reported shipment:
very ill at her home on Chase
str-et. H.-r drnnfliler. Mrs. Van
I)vnc, is here from Spokane as-si-t:ntr
in the care of her mother.
IK ifsK
( )' n.
AN!) I.o'l Foil .sAI.K
i . , , it
'''it
l-'f
Iturgoyne K Son, bolt of ruaz
Mrs. C, C. ( hb k. gnue.
Arthur Smith, repairing locks M. i:
i hur h, South,
I'rof. J it Ik, t h i t nni Ii for Red Cro
liny at Morrow futility I'alr.
II. 0. Sl.-sb e, i,. e;,tw. f,,r R, , cri,
work.
Mrs. I-:. f ampin II. Urn n.
Mrs, W. O !',:r. b - . lim n.
Mr- S, Wak. ! . Id. lit., ii