Image provided by: Yamhill County Historical Society; McMinnville, OR
About The Yamhill County reporter. (McMinnville, Or.) 1886-1904 | View Entire Issue (March 1, 1901)
M’MINNVILLE, ORE., FRIDAY. MARC II I, 1901. Entered at the Postoffice in McMinnville, as Second-class matter. VOL. XXXI. FIRST REPORT OF EXPERTS. SHORTAGES AGGREGATE $9,841.64. The County Court Orders Proceedings To Collect. t'Ot ATI COMMiNKIONEHS. AruorRNED T erm , F eb . 25, 1901. In the matter of settlement with coun ty treasurer, O. O. Rhude It appear ing to the court from the examination of the books, papers and accounts of said treasurer and those of the count)’ clerk, a id fiom the report of Clark and Bu chanan, accountants employed by the crunty court to expert the books and ac counts of the several county officers, that there is a deficiency or shortage in said treasurer’s accounts amounting to *1,539.11, and that upon a count of the assets of said treasurer by the county c >url said shortage is found, it is there fore ordered by the court that said coun ty treasurer be and is hereby declared in default in said sum, ami the prosecuting attorney of the Third judicial district is hereby requested, authorized and ordered t > bring sucli legal proceedings as may be necessary for the collection of said sunt. In the matter of the examination of the accounts of J. W. Henry, ex-sheriff a id tax collector for Yamhill county from July, 1896, to July, 1898, a like investi- g it ion reveals a shortage of *2,041.23, and a like order is made for legal proceedings t > collect said amount. Accounts of W. G. Henderson, sheriff from July, 1894, to July, 1896, and from July, 1898, to July. 1900, on like exami nation found Bhort in the sum of *2,116.85 and like order was made for collection. Accounts of W. 1. Warren, sheriff from July, 1890, to July, 1894, on like ex amination found short in the sum of *4,144.45, and like order was made for collection. \ Settlement with county clerk and re corder continued until next term of court. Resignation of James Minty as stock inspector accepted upon the appointment and qualification of another man for the office. The figures show the actual shortage as found by the experts to be due the county from the officers named. As regards the sherriffs, the figures given are the totals for the different years and the grand total for each officer. Under tlie head “cash discrepency” is given the amount which lias not been ac counted for, and for which receipts were given to taxpayers by the sheriff', but in trausfering the amounts to the tax register errors and discrepencies occur as shown by the figures of the re port. "Other discrepencies” in the re- rw/vvvvvvyvvvvvvvirvvvvvwvvvr'rvvYVVVVvyvvVYVM O. O. RHUDE’S ACCOUNT. SHOULD BE T x I nt ’ st 50 * July, 1898 .. August............ September .... October .......... November. DiCember. . January, 1899 February......... March April... .......... May June.................. July.................. August.......... September. October .......... November........ December. . Ja nttary, 1900 February .. March........... April. . .......... May.................... J one................. July.................... August ........ September........ October.............. November . . . December 57 99 (Mi 53 17 78 17 (Ml 21 55 IM) 00 78 41 94 31 73 (Ml 24 48 61 III 16458 41 13366 39 7673 li 59 62 33!) 259 200 57 85 60 1 16 3 126 268 468 105 252 22 15 3 13 4 1 nt ’ st FACE 26 50 1 22 22 * 15 923 27 59 21 969 57 33 62 23 5771 97 342 38 38 5939 04 254 86 55 6222 46 200 88 87 1895 17 57 531 53 2551 43 25 84 86 1727 17 62 47 02 53 00 1 33 33 16 64| 514 42 64 721 570 85 72 83 00 3 43 43 85 40 00 85 24 2390 "8 120 81 6379 41 288 41 97 15 12308 94 42-5 .‘ 3 3813 65 102 01 04 165 83 64 763!) 61 22 89 1 89 986 02 15 38 . 678 27 38 8 591 59 254 48 13 62 623 01 62 4 51 125 01 41 578 42 524 46 183 66 10367 54 13861 25 6676 11 601 99 530 85! 184 331 67 36 *94721 88 *3714 74 *93391 93 *3627 66 *2201 47*784 44 I *98,436 62 Clerks credit—warrants and interest 97,619 59 Should be—warrants and interest............ Due the county................................ .................................................... * 1,417 03 In addition to the above there is a net shortage in sundry accounts with cities, towns and school districts, amounting to*110 08, making a total shortage, as reported by theexperts, of *1,539 11. W. L. WARREN’S ACCOUNT. 2 75 Amount due, cash, on 1890 lax ? 4 4 84(1 1’1 ls91 tax 41 4« 1892 tax 2604 31 44 44 296 16 1893 tax Total cash discrepency . . . *3143 41 Total shortage Other discrepancy * »4 44 <4 44 44 101 55 841 78 57 71 All other discrepency *1001 04 3143 41 ............................................. *4144 416 J. W. HENRY’S ACCOUNT. Amount due, cash, on 1894 1895 44 44 1896 44 44 1897 Total cash discrepency tax tax tax tax * Other discrepancy * •• " “ “ 44 450 63 461 56 44 All other discrepancy * 912 19 __H39jn Total shoitage HEN PERSON’S ACCOUNT. W. G 49 Other discrepancy * Amount fine, cash on 1893 tax $ 316 76 4 4 4 4 173 1894 tax 311 O') 44 44 << it 4 1 - ' • ; 1 i x 371 62 44 <« 30 19 90 18!(tf tax 44 44 «1 *< 593 1897 tax 44 44 i< t* 223 22 3!) 1898 tax *1041 76 All other discrepancy *1075 Total cash discrepancy loll 43 Over paid 1897 ...................................... *2116 TOTAL TAX 1S«MI 1M>I |s! 12 1MU3 1894 |S<M 1 896 L‘ ‘»7 . Uris I.S09 Total * 88.573 98 189 147,831 96 282 96,570 101.271 95.722 95,123 95:164 104,530 COLLECTED * 85,192 23 08 . .. 91.211 137.599 46 93,89t> 18 . ’>4.698 76 96,411 11 91,584 21 93,031 53 (♦2,712 ''7 98,894 27 .. . ..*1,019 357 79 51 33 21 76 31 40 77 69 MR 13 *<»75,233 01 DELINEI ENT 7o 49 |8 1.9 52 :;t 55 ERRORS ETC . * 2,561 48 . .. * 5,089 95 .. 7,728 27 1,552 20 ... 1.52770 . 1.773 95 1.649 S3 1 1M) 30 1.630 06 ... 4.61*8 71 . *29,382 45 48 68 819 1,887 2,503 743 434 .3,085 2,3*6 921 1.022 987 24 80 98 21 75 76 W) 54 05 43 *14,742 33 ports refer to amounts not transferred to amounts stated as collected on the rolls, the delinquent roll, and fuilure to col no register of the receipts having been lect the penali}' on delinquent taxpay kept. In the collection of the 1890 tax ers. With these explanations it is even the numbers of the receipts given thought the figures will be easily un do not appear on the rolls, and during derstood. In justice to the ex-sheriffs the entire ten years covered by us, ex- it must be said that the loose method ’ ceptiug the 1899 tax now delinquent, we allowed in this county is in the main find the collection of delinquent taxes responsible for the deficiencies. For I entered on the original rollsand in cases instance—Mr. A. says to the sheriff', i duplicated on the delinquent roll. This "Don’t put my property ou the delin I naturally creates confusion, and gives quent roll, I’ll pay the tax in a short rise to errors, omissions, etc., that time.” The sheriff takes him at his could not occur by proper handling, as word; the tax is marked paid on tlie reg I above directed. The receipts for the ular roll to keep if oft'the delinquent list ; vears 1890-1-2 are not intact or continu the man forgets to pay, and the ous which, in the absence of registers, amount is charged up to the sheriff'. makes an absolutely correct statement There are a number of these cases. impossible. It will be noticed that a In the case of Treasurer Rhude, tlie charge lias been made to the different maiu discrepancy is in the amount of sheriffs for the item of penalty not col warrants he claims to have paid and lected on delinquent taxes. It is the turned over to the county clerk. By custom of nearly all the counties of this reference to the table as given else state to collect a penalty on delinquent where it is seen that for Sept., 1898, he taxes to cover the additional cost of mak holds the clerk’s receipt for *769.57 in ing the delinquent roll, notifications, warrants and *62 33 in interest, when etc. Your county has usually collected as a matter of fact he turned in war 2 per cent for the penalty above stated. rants amounting to *969 57, thus mak It being manifestly unjust to allow the ing a decrepency against himself of sheriff’to exact this from some and not *200, and in the iuterest an error in liis from all, the charge is made for your own favor of ten cents. In January, consideration. The charge for amounts 1899, the discrepancy in the amount ol not transferred to the delinquent roll warrants is *501 00 in favor of the arises from two causes, carelessness in treasurer, thus he got credit for *501.00 copying and not balancing the rolls, and which the experts have been unable to the custom of some of the sheriff's to find warrants to balance. This partic omit them from the delinquent roll at the ular table is of considerable interest, request of the persons interested, relying and will tear closest scrutiny. on their promises to pay the amounts. McMixxviLi E, O r ., Feb. 23, 1901. These omissions from your records have, To The Honorable County Court of Yam in the change of officers, been lost sight of and consequently not collected. We hill County, Oregon. find, in numerous instances, what have Gentlemen : The accompanying state been marked as "double assessments’’ ments, marked “Exhibit B,” Nos. 1 to by the shetiffs, thereby extinguishing 15 inclusive, showing the summaries of the tax, are not so in fact, the errors taxes for the years 189.1 to 189!) inclusive, having arisen from similarity in names cover the terms of office of tlie following and descriptions of property, and we sheriffs: W. L. Wairen to July, 1894, W. suggest that in future, before an appar G. Henderson from July, 1894, to July, ent double assessment is so noted on the 1896, J. W. Henry from July, 1896, to roll, the same be submitted to the assess July, 1898, W. G. Henderson from July, or in writing and by him passed upon. 1898, to July, 1900, F. W. Sitton from Another serious omission is the ab July, 1900, to date. In the absence of sence from the commissioners journal an account in the clerk's office showing of the errors, remittances, etc. accepted the amount of taxes for any year to lie by the county court, which should collected by the sheriff, and also the fact thereon be recorded as allowed. We that the tax rolls, after having been ex have, under your instructions, given tended by the clerk, have been handed credit for these amounts as they appear to the sheriff for collection without being ou the rolls notwithstanding same do balanced, it has been necessrry to take not show on t lie commissisner’s journal the rolls as they exist, accepting any and The poll tax collected by the Assessor all apparent changes in items thereon prior to 1892 does not appear in the without reference to whether these Treasurer’s account, it having been re changes were made by the clerk when tained by the Assessor, under order of extending the rolls, or by the eherifl Hie County Court, on a'count of his after receiving the rolls for collection. To salary. In this connection permit us follow the correct, method of accounting to say that such an arrangement, while in the matter of taxes, it must be kept correct enough in intent, is conducive in mind that after the rolls are made up of errors and possibly shortcomings. by the assessor, they are by that officer All Indebtedness of the County should turned over to the clerk, w ho extends lie paid by regular warrants thereby the items, adding the special taxes for securing vouchers for record easily the different school districts and cities traced and referred to. Wo have not This completed roll or rolls should then pa-s d upon the amounts collected by be balanced, i. e., the footing of the gen the Sheriffs on account of tlie bicycle eral tax and special levies on each page Path Fund as there arc no complete should equal the total as shown in the records of the s iine. A glance nt the total tax column. The summary of these total amount of errors, etc., during the then gives the exact amount of tax, both past ten years, discloses tlie fact that general and special, to be collected in ac your county has paid the state tax on cordance with tlie regular assessment amounts never existing, something to submitted by the assessor and the levy lie avoided in the future if possible. ordered by the county court, and should With a strict adherence to the system be charged to tlie sheiiff on the clerk’s as outlined, overcollections, d. able col ledger in sum total of the amount shown, lections, etc., can not occur without be when the rollìi are banded to the officer ing immediately discovered und recti and his receipt taken in like amount fied. The statement of the 1899 tax, therefor. The sheriff in turning over the showing no discrepancies, is the best amounts collected by him to the treasu illustration of the advantages to be de rer, takes the treasurer’s receipt in trip rived from a perfect melhiwl of account licate, one of which he files with the ing. The poll tux collected by tlie As clerk, who then credits the sheriff’s ac sessor should tie included in the total count with the amount paid and charges tax ns charged to the Nheriff on the same to the treasurer. This plan is fol clerk’s ledger, Credit may be given to lowed until the taxes are declared delin the sheriff in accordance with tlie quent by the county court, when the treasurer’s receipt to the assessor for sheriff should balance the original roll, the amount paid. The numerous dis i. e.. the footings of the ainoiiots collect crepancies, aggregating as they do sev ed, as shown by the tax collected column eral thousand dollars, as shown by the and the footings of the tax delinquent exhibits presented, are the result of a a id errors and remitted columns, should total lack of system in handling the av equal the amount of the total tax. Upon counts, there having, in the past, been the summary statement being made bv no check and in fact nothing at band the sheriff, the clerk's ledger will show I to facilitate a settlement. Theattempt- the credit given to the sheriff"» account I >’d settlements made from time to time for these delinquent, errors and remitted I by your Sheriffs lieing merely ail ex amounts thereby closing the account and hibit in totals of the amounts claimed insuring absolute accuracy, and what, is i to have been collected taken from the equally to lie desired, a permanent rec ' memorandum of receipts, tlie balance ord of the tax transactions for the year living allowed as uncollected, errors, covered Ttie original rolls aro to he re etc. Thia form of settlement is not in tained by the clerk and not, as has been compliance with the Statute which re- the custom of this county, returned to ■ quires, and correctly so, an itimized the sheriff. The same plan is followed statement of the accounts thereby en in the conduct of the delinquent roll. In abling the County Court to intelligent ; addition to the account with the sheriff ly pass upon them. During the past and treasurer, as above stated, the clerk's ten years nearly one million of dollars ledger should contain a separate acconnt I haie liven collected by your Sheriffs in of each year’s taxes showing the total «•ash on account of taxes alone. In ac tax .amount collected, errors.remittances, counting for this large sum something etc., and amount unpaid, if any. No beyond the mere financial responsi ; changes or alterations of any kind should bilities, covered as that Is by bonds, is l>e permitted on the original rolls, as requisite. Each amount collected be- they are the real and permanent record 1 longs to some distinct fund or account of the transaction. Prior to the 1893 tax . and the improper placing to the wrong we have found no recorJ of the amounts account is technically a breach of trust, I collected by the sheriff other than the for the reason that one fund or account One Dollar if paid in advance, Single numbers live cents. gains only at tlie expense of another, consequently too much care can not be exercised in the proper distributions this being entirely in the first instance in the hands of the Sheriff upon whose returns both tile Clerk und the Treasurer credit the accounts us set forth. The method of handling prop erty sold for taxes is more or less dif ferent ill the various counties, tile plan of your county buying in such as is not otherwise sold we find to fully cover the needs. This however should tie complete and embrace all property otherwise unsettled for and completely exhaust the amount unpaid us shown by the Clerk’s ledger, thereby bulanc Ing the tax account for the year. Au account should then be opened on the Clerk’s ledger with these items by themselves. This account will at all times show the amount of property ac count of tux sales owned by the County and can be disposed of as desired. The plan followed by many of the connties undone which seems to give the best results is for the county to pev the subsequent year's taxes on property purchased by the county, a warrant beingdrawn for thisand passed through the regular channels in order to keep a perfect record. A complete record of the tax certificates of sale issued by the sheriff should be kept by that tlicer This has not been done in the past but has now been provided for. The tax rolls as fill nished by the State are in many respects baldly suitable for tin use of the larger counties it b< !ng tin custom of many to furnish their own Allowance is made iiy the printer ol the amount as paid by the Slate, tlie difference lieing paid by the County. We would recommend that future r< Ils be made in accordance with the local needs under this plart. The increi se in Cost we believe will, be more than offset by tlie reduction of errors, etc., Respectfully submitted C lark & B uchanan . KlIYKENlt ll.I.-WILItri. At the home of the bride's parents at North Yamhill, Sunday evening, Feb 24th, occurred a pretty wedding, where in Miss Zillah Kuykendall was united in marriage to H. F. Wilson, principal of the North Yamhill schools, Rev. Jas. A. Campbell pronouncing the ceremony. The room was tastefully and appropri ately decorated, the happy couple stand ing beneath a large bouquet of call» lilies draped with white satin ribbon Tlie bride was dressed in white organdie and white chiffon, trimmed with white satin ribbon, and wore orange blossoms in her liair and on her bosom. Miss Flora Wilson was bridesmaid, and Law rence Kuykendall best man. Miss Wil son wore pale blue cashmere. The wed ding march was played by Miss Ollie Wilson. About forty guests were pres ent, and after congratulations had been given, those in attendance partook of an elegant supper. A great many nice and valuable presents were received by the bride and groom, the gifts and tlie names of their donors being as follows: Silver knives nml forks, Mr. and Mrs. C. V- Kuykendall. Silver teaspoons, Kate Kuykendall. Silver tablespoons. John Swltzler. Dinner set and book ease, Mr. and Mrs. John nie Harris Parlor lamp, Mr. and Mrs It Baird. Berry set, Cecil Bnird. Oil painting, Delia Baird. Set tumblers, Mina and Bruce llaird. Tablecloth and napkins, D' iih Kuykendall. Oil painting, Dr. ami Mrs. Kuykendall. Japanese teapot anil cake plate, Mr. and Mrs. J. E. Todd IJii'e bed set and chenille table cover. Mr. and Mrs. Jesse Henderson. Be<l spread, Charley Lampman. Pair lace curtains, Charlie Walker. Work basket, Ethel Linville. Clock and linen tablecloths. Mr. and Mrs 8. Wilson. Water set, Ollie Wilson. Throw and pickle dish, Flora Wilson. Cake stand, Fred Wilson. Jelly dish. Roy Wilson. Hanging lamp, Albert Wilson. Sliver butter dish, Mr. Chalmers. Gold bracelet, A. If Moses. ■■ ‘Si--------- ItissoliitIon Notice. The firm of Scott A Williams hats been dissolved by mutual consent, »ml the business divider). Mr. Williams takes the books, stationery ami school supplies, hrnshes, toys, blank books of all kinds, albums, bibles and artists' material, |ier- iodicals and general news matter. Mr. Scott will have charge of the music department, including musical merchan dise and instruments, sewing machines and supplies, wall paper, jewelry, cut lery, baskets, notions, sporting goods, type writing supplies, spectacles. Busi ness will be OOOtinued at the old stand. Your patronage solicited. W m . S cott . G eo . L. W illiams . Thia signature la on every bos of She genuine Laxative Bromo-Quinine Tablet» the remedy that cwrra a coM In «ma day NO. 11. uii -:». B e vn —Mrs. Letitia, widow of Napole on Bean, who died in 1874, an Oregon pio neer of 1853, died at the home of her daughter, Mrs. Lucy Russell, in Etua, Calif., of cancer of the face, on Monday, Feb. 25th. Mrs. Bean was 73 years old and well known and liked by many of the older settlers of Yamhill county. She was a native of North Carolina, and came to Oregon from Missouri. The body arrived in this city yesterday, and the funeral will be held at the residence of Dorris Hntchins, on C street, at to a. tn., conducted by Rev, Joseph Hoberg. M ichaelson —Mrs. Bogebare, died in this city of consumption, on Monday, Feb. 25th, in her 59th year. Her two sons of Astoria and a daughter of Port land were present at the funeral on Tuesday, the same being conducted by the Salvation Army corps. -------------- .9.---------------- COl.LEIiR NOTB8. The anniversary of Washington was observed as a holiday. W. L. Thompson will represent Mc Minnville at Corvallis in tlie attempt to organize a debating league among the colleges. The chemistry class lias a peculiar fac ulty of watching “father time,” especial ly when the succeeding topics are hard and knotty. A part of the physical geography class played the truant act, but one of the missing gentlemen was saved the zero mark by a faithful young lady reporting him sick of "a grip." We wish there was more of such faithfulness. McMinnville College is steadily climb ing the ladder to success and fame. We have developed an historian of Modern Europe within the past quarter, and the professor of English credits a modern Josh Billings to the sophomore class and the freshmen also may disclose a note worthy or a monstrosity at their rhetori cal next Monday night. Mr. Hopfield will act as president of the "rooters" while at the slate contest. Mr. McKillop was elected chairman of the delegateoil from here, and some very killful wire pulling is expected of him. Those who desire reserved seats at the contest or tickets to the banquet should speak to him immediately. We would like to get another car, but have not dis posed of enough tickets so far. The seniors’ rhetorical was held Thurs day evening in the chapel. Miss Rob erts and Miss Schenk were conspicuous on account of their absence from the platform. If the grip had not made its home in the city this winter we would have thought them slighted, because I’res. Hoardman announced the rlietori- al to be given by tlie seniors and preps, instead ot seniors and short-course stu dents. This was truly a mistake of the mind and not ol the heart. Music was furnished by Miss Trumbull, Prof. Story and the men’s glee club. A social hour completed the evening's entertainment. On Thursday, Feb. 2t, delegates to the State Intercollegiate Oratorical associa tion were chosen from the several classes is follows: Class ’or, Miss Wallace, Mr. Hopfield; class ’02, Mr W. I,. Thompson, Mr. McKillop, class '03, Mr. Lambert, Mr. Smith; class ’04, Mr. Hobbs, Mr. Dyke. The Sophomores ex perienced some inconvenience in obtain ing a presiding officer. Some expression was given that in the absence of the president, where such business as the above was to be transacted, the vice president should not be allowed to pre side. Why not abolish the office? The juniors did business on the installment plan. The strain was too great upon their overtaxed intellects to elect two delegates without an intermission. No caucusing was allowed between sessions. Tlie seniors have the honor of electing the only laity delegate. The <>entleinen Enierlaln. Saturday evening there were assem bliti at Wright’s hull, in response to in vitations, about eighty ladies and gentle men, the occasion being a social given by Messrs. V. Grinnold, W. L. Hem bree, I, Nelson, Bert Perkins and Ward Wisecarver. The new orchestra was present and rendered several musical numbers, and George Snyder entertained the company during the evening with a well-rendered vocal solo, and encore. Whist was the main feature of the even ing's enjoyment, with crokinole for those who desired. Eighteen tables had been prepared, and alter the scores were counted Miss Elsie Hobbs received the prize awarded to the liest whist player, and Dr. Lewis won consolation prize, [list before twelve o’clock the hosts led their guests to White’s restaurant, where an oyster supper was prepared for them, as a finale to an evening’s grand enjoyment. »•r Male. Advance threshing machine and Rue- Mill engine, with tanks, cook wagon and complete outfit. Easy terms Enquire of W. Houck, McMinnville, Or. 10-3 tn ileneat Mrailrlnr far f.aGrlppe. George W. Waitt, of South Gardiner, j Me., says "I have had the worst cough, cold, chills and grip and have taken lots of trash of no account but profit to the vendor. Chamberlain's cough remedy is the only thing that has done any good whatever. I have used one bottle of it and the chills, cold and grip have all left ine. I congratulate the manufactur ers of an honest medicine.” For rale by Howorth.