Bemidji Daily Pioneer Newspaper, June 24, 1909, Page 4

Range 34,—Town of Chelgren. SW of NW, Section 20, Town 162, Range 34,—Town of Chelgren. SW of NE, Section 10, Town 153, Range 30. SE of NW, Section 10, Town 153, Range 30. SW of NW, Section 10, Town 153, Range 30. SE of NE, Section 10, Town 153, Range 20. The record of the land office should be searched annually for patents is- sued during the preceding year, and mnot recorded in the office of the Reg- ister of Deeds of Beltrami County,— these, together with all patents issued and recorded, should be placed on the tax rolls. I earnestly commend this subject to the early attention of the auditor. Board of Audit. Section 499. * * * * ‘“The Board of Audit shall examine and audit the accounts, books and vouchers of the county treasurer * * * * at least three times in each year,” whereas the treasury was examined but twice dur- ing the year 1908, viz: on Mar 1lth and Dec. 11th; one examination has been made up to this time (May 30, ’09), on Apr. 5th, 1909. (See Record of Co. Board.) (See also Ch. 22 G. L. *09.) Reports Noti’ Made as Provided y Law. Section 488 of the Revised Laws, 1905, provides that the county auditor ‘‘Shall present, AT EACH REGU- LAR MEETING OF THE BOARD, a statement, in writing, showing the amounts levied for the various county purposes for the current year, to- gether with the actual cash balance, if any, remaining to the credit of EACH FUND at the date of such meeting, and the amounts, if any, STILL UNPAID ON ACCOUNT OF CONTRACTS already entered into by the board. S ‘“‘Bach statement shall be EM- BRACED IN AND FORM PART OF THE MINUTES of the official pro- ceedings of the board.” Here is a clear duty imposed by the law upon the auditor for the benefit of the taxpayers of the county, and section 4843 of Revised Laws pro- vides as follows: “Every officer or person holding a public trust or employment who shall wilfully neglect or omit to perform any duty enjoined upon him by law, in case no punishment is specially provided therefor, shall be guilty of a gross misdemeanor.” And section 4796 provides: ““Whenever any duty is enjoined by Taxable Valuation for 1908. Expenditures and Estimates. Total taxable value Average rate .. .. . Total taxes levied .. .. .. .. .. .. Total taxes extended for— County revenue .. .. .. Road and bridges .. .. POOr «o o0 vv ah ws Bonds and interest .. .. Contagious diseases Assessing unorganize TotalS vo vv vv v v vn e ve o Amt. ex- Estimates pended of Exp. 1908 by Auditor, July meeting. $6,696,981.00 44.06 299,096.60 $33,483.60 $53,547.90 $40,000.00 13,393.80 14,970.46 15,000.00 15,068.06 9,067.24 15,000.00 14,583.04 13,567.04 27,000.00 oo 1,000.00 .. 400.00 $76,478.50 $91,152.66 $98,400.00 The estimates of expense submitted by the auditor at the July meeting of the County Board for the purpose of determining the amount of money to be raised by taxation for county purposes for the ensuing year is very defective, as the statement fails to show the credits to County Revenue fund for the year from miscellaneous sources other than current tax collec- tions. The miscellaneous credits for 1908 were as follows: From interest on deposits.. $2,097.22 From liquor applications.... 50.00 From boarding foreign pris- ONErS.. v ou vo os oo oo 1,141.84 From penalty, &c., on taxes 2,675.05 From fines .. .. e ee oa 20400 From filing fees .. .. .. .. 420.00 From miscellaneous sources. 438.22 Total miscellaneous re- ceipts .. .. .. .. .. .. $6,026.33 (See statement of Levy July meet- ing; record “C,” Board of County Commissioners.) Assessment Books and Blanks. Section 804 R. L. 1905 and Ch. 86 G. L. 1905 say: : “#* * » x * * The assessment books and blanks shall be ready for delivery on the last Thursday of April in each year, and the assessors shall meet on that day at the office of the county auditor for the purpose of receiving the same, and for confer- ence with him in reference to the per- formance of their duties.” The following is a list of assessment books and blanks which were not de- livered to the assessors up to May 15, 1909: Towns of Chilgren, dette, Wakanaca, McDougald, Wall- halla. Villages Redby and Funkley. Unorganized territory: Assessment districts Nos. 1, 2 and 6. (These books were in the auditor’s office on May 15th.) Abatement of Penalty, Application 17441, auditor’s num- ber, of W. R. Tait for year 1903-4; application for abatement of penalty, interest and costs, $228.00. Filed Nov. 14, 1906; approved by Co. Board Nov. 20, 1906. Approved 12-20-06 by S. G. Iverson, State Auditor. This application is abatement of penalty for 1903-4 taxes. Passed by county board Nov. 20, ’06, after judgment was obtained. County Auditor’s approval not on the application. However, he proceeded to correct his books accordingly. This application was illegal for two reasons: 1. The county auditor’s signature Zipple, Beau- made for an ‘was necessary to make it a legal abatement. 2nd. These taxes were in judg- ment; therefore, the county board or state auditor had no authority to abate interest, penalty and costs in such cases. The defendant had his day in court and failing to take advantage of this opportunity provided by the tax laws, forfeits his right to an abatement of penalties, interest and costs after judgment has been obtained. thicc to Taxpayers Omitted. ‘Sectmn 875 R. L. reads as follows: % % x * The tax lists shall also be made out to correspond with the assessment Looks in reference to ownership and description of prop- erty * * % % anq opposite each description which has been ‘sold for taxes’ and which is subject to re- demption, but not redeemed, shall be placed the words, ‘sold for taxes.’” This important provision of the tax laws has been fully complied with by the county auditor. The tax sales made in 1906 for the taxes of 1904 are the last sales marked up on the tax list of 1908 now in the hands of the treasurer for collection. The sales of 1907 and 1908, amounting to several thousand descriptions, are not so marked and has defeated the no- tice required by law to be given to property owners of such sales by stamping the words “sold for taxes” on all tax receipts made by the treas- urer on property previously sold for taxes. See tax list of 1908. Take, for ex- ample, Village of Bemidji. Tax Levy for the City of Bemidji. The tax levy made by the City of Bemidji filed with the auditor in Oc- tober, 1906, for extension on tax lists for 1907, contained a levy of 2 mills for interest and 3 mills for the sink- ing fund. These were consolidated in the distribution and appear as a levy of 5 mills for “Bonds and Interest.” The same distribution necessarily fol- lowed this rule, to the end that the city received the tax collections and credited all the receipts of this item to the bond accounts, the result being that the Interest Account in the city shows an overdraft and the Bond Ac- count a surplus. County officers should distribute all taxes on the tax list and draw warrants therefor strictly in accordance with the levy as made by the proper authorities of cities, towns, villages and school dis- tricts, with the restrictions provided by law. I arranged an adjustment of this matter with the city authorities. See abstract of assessment and Re- capltulation of Tax books for 1907. the law upon any public officer or person holding public trust or em- ployment, every wilful neglect to per- form such duty, and every malfeas- ance in office, shall be a gross misde- meanor, and punished by fine and im- prisonment.” See records of 1908-9. Section 488 requires the county auditor to prepare the financial statement, and section 433 requires that this statement shall be POSTED AT THE COURT HOUSE DOOR and PUBLISHED WITHIN THIRTY DAYS AFTER the: first Tuesday in January in each year 5 From the minutes of the first regu- lar meeting of the county board in 1909, it appears that the last financial statement was approved by the board in January 6 of this year, but it was not PUBLISHED until about April 8, being 91 days, instead of 30 days, af- ter the first Tuesday in January. (See official newspaper of April 8, 1909.) Section 4796 or 4843 would seem to cover this disregard of the law. Again, section 433 requires that the financial statement shall contain “an ACCURATE statement of the finances of the county at the end of the fiscal year, INCLUDING ALL DEBTS AND LIABILITIES.” The item of INTER- EST ON THE COUNTY’S OUT- STANDING WARRANTS has never been included in the “liabilities,” al- though such interest is susceptible of exact calculation at any given date, to-wit: December 31 of any year. See financial statement for 1908— last page. Delinquent Tax Lists Inflated. Section 905 of the Revised Laws, which was a part of the tax law of 1902, provides that: “On or before February 1 in each year, the county auditor shall file with the clerk of the district court of the county a list of the delinquent taxes upon real estate within his county, which list shall contain a description of each parcel of land on which such taxes shall be so delinquent, EXCEPT SUCH PARCELS AS SHALL HAVE HERETOFORE BEEN BID IN BY THE STATE AND NOT ASSIGNED BY IT OR REDEEMED.” This year is the first time this pro- vision of law has been followed by the present auitor. Instead of ex- cluding from the delinquent list SUCH PARCELS AS SHALL HAVE HERETOFORE BEEN BID IN BY THE STATE AND NOT ASSIGNED BY IT OR REDEEMED (which amount to several hundred each year), he has included such parcels in the clerk’s list and the publisher’s list (giving the clerk 15 cents for each description and the publisher from 5 to 15 cents), and has audited claims and drawn warrants for such items. See judgment book of 1907. Same property “bid to state” at 1907 and 1908 sales County Board Examinations. Sec. 433, R. L. 1905, says: “At the meetings in July and Janu- ary of each year it shall examine and count all the funds in the treasury * * * and make a written certifi- cate of the condition of the treasury * * * and file the same with the auditor.” No such examinations have been made during the year 1908, or up to May 30, 1909. See proceedings of board for 1908. Excessive and Illegal Claims. Excessive and illegal claims against the county have been allowed by the county board and audited by the auditor, as follows: Excessive Bills Reported in 1906. The following bills reported as ex- cessive in the 1906 examination have not heen refunded: county board for Dr. Blakeslee .. .. .. .. $ 22.50 *Pioneer Pub. Co. .. .. 762.79 Dr. Henderson .. & 66.00 Dr. Markham. . Dr. Ward+.. «s Dr. Smith. . Dr. Morrison Dr. Gilmore Dr. Caldwell .. .. ee oo 14,00 D. L. Sylvester oo 2400 Kaiser & Greeley s .. 116.65 F, W. Rhoda «¢ ¢v o4 o0 o0 o0 261,60 C. Swedhack .. .. .u +v o. .. 120.00 Winter & Co... diw i & g 1.90 Wes: Wright oo oo wimwue o S Bondsmen Merchants Bank .. 500.00 *Not the Bemidji Pioneer Co. (This is not the Bemidji Pioneer Pub- lishing company which has conducted the affairs of the Bemidji Pioneer for the past two years.—Ed.) In regard to the payment of $120 to C. Swedback, if the work was ne- cessitated by the condition of the rec- ords as left by the former treasurer, and the present treasurer can SO show, then this was a legal charge and may so stand. In regard to the sum of $100 which is charged against Wes. Wright, in the opinion of this department this is properly chargeable to F. W. Rhoda, and should be made good by him. Excessive Bills Reported in 1907, The following excessive bills re- ported in the examination of 1907 have not been refunded: J. H. Wagner .. .. .. .. .. § 150 F.W. Rhoda .. .. .. .. .. .. 13.10 | state. F. W, Rhoda .. .. +¢ vv 40 »o 14,15 F. W. Rhoda, .. .. .. 8.56 F. W. Rhoda .. .. .. 11.60 F. W. Rhoda .. .. .. 25.60 F. W. Rhoda .. .. .. .. 12.20 Wes. Wright .. .. . .0 .00 46.68 Wes. Wright .. .. .. 2. .. .. 16.26 Excessive Bills Reported in 1908. The following overcharges reported in the examination of 1908 have not been refunded: J. W. Olson .. .. $ 60.00 J. W. Olson .. .. 10.00 Beltrami Co. News .. .. 5217 Christensen Pub. Co. .. .. 23.80 Pioneer Press Co. .. 11.90 Geo. D. Bernard & Co. 32.40 McGill, Warner & Co. 10.00 Bemidji Sentinel.. .. 2.00 Bemidji Pioneer .. .. 41.10 Security B. B. P. Co. 3.0 Free Press P. Co. .. .. .. 10.75 M. D, Stoner .. .. .. .. . 2.5 F. G. Wilsey .. .. .. 11.25 Andrew Johnson.. .. 75.00 D. A. Miller .. .. 36.00 Chas. H. Fisk.. .. .. .. 76.50 Frank E. Johnson 50.00 Carl Radi .. .. v. .. 44.00 M. E. Ibertson .. . 13.00 J.P. Lahr .. .. oo ou s 13.00 F. W. Rhoda .. .. .. .. 77.20 A. A Dahl.. .. .. .. .. .20 J.P.Lahr «o voee o0 o0 4.00 Thos. Driscoll.. .. .. .. 7.40 Geo. Norton .. .. 4.00 John Wilmann . 179.31 Thos. Bailey .. .. .. .. «. .. 43.20 These overcharges are now in the hands of Mr. McKusick, County At- torney. He will give them his im- mediate attention. (In the overcharge of $41.40 asked for refundment in the examiner’s claim is mostly based on the fact that the county has not been on a cash basis.—Ed,) Refunds Made for Illegal Payments, Hy Request of the Public Examiner. J. M. Phillipi, Supt. of Poor Farm, refund on Warrant N0 B10T oo wi wa 2’ awec v ool £ DLBD Thos. Bailey, Sheriff, Sept. 23, refund on Co. Warrants ... 150.50 M. G. Slocum, Justice, July 30, 1908, refund on State Cases. 11.70 John Wilmann, Auditor, July 11, 1908, refund on Warrant No. 13646 .. .. .. .. .. .. 27.50 Excessive Claims Allowed Since the Last Examination in 1908. ‘War. No. 5650 Thos. Bailey, Sheriff. State of Minnesota vs. Christ Treflin. Aug. 25, 1908—To service of citation .. .. .. .. ..$ 1.00 Mileage to Beaudette and return, 336 miles ... .. Aug. 25 1908—To same on Geo. Thebault ... .. .. 1.00 336 miles to Beaudette ... 33.60 Aug. 25, 1908—To same on F. N, Lockey.. .. «+ .. .. 100 336 mileage to Beaudette. 33.60 Here are three personal property citations served on the same day on parties living at Beaudette, with three mileages, 336 miles charged in ‘each case. This was unnecessary expense and the county commissioners should follow the provision of Section 2697, R. L. ’05, Sub. div. 23. Sheriff’s Mileage, In service of Grand and Petit Jur- ors and special venires, the sheriff should serve all subpoenas on the per- sons summoned for the same term of court by taking the list of jurors and serving same on a continuous trip, traveling from one point to another, without returning to the starting point each day. This is the construc- tion placed upon sub-division No. 25 of Section 2697, R. L. ’05, and the general practice by the sheriffs of the This rule also applies to wit- nesses subpoenaed in state cases. Overcharges by Justice of Peace M. G, Slocum. - Overcharge. ..$ .20 33.60 Title of Case. State vs. Trask.. .. State vs. Mason.. 20 State vs. Geise .. .20 State vs. Geise .. .20 State vs. John Nelson .. . .20 State vs. Chester Carter.. .. .. .20 State vs. James Mason .. .. .. .60 State vs. McDougal .. .. .. .. .20 State vs. Smith.. .. .. . State vs. Roberts .. . State vs. Joe Nelson . State vs. Jarvis State vs. Hill .. .. .. State vs. Fitzgerald .. Motal s “aean vkt we we i S8R0, ‘Warrant No. 7341 A. B Hazen, Sheriff. State vs. Geo. Cooke. 2/3/09 Bringing into court at 10 o’clock a. m...... $1.00 Bringing into court at 2 o’clock p. m... .. .. .00 “ Bringing into court at 6 o'clock p.m. .. .. .. 100 State vs. Tony Weber. 1/30 Bringing into court at 10 o'clock a. m..... 1.00 Bringing into court at 2 o'clock .. .. .. .. 1.00 $5.00 Deduct 2 and 6 o’clock appear- ance in Cooke case, and 2 o’clock appearance Weber 0RO . i st wn g ww AR ser 000 Correct charge.. .. .. .. .. $2.00 Warrant No. 5107 John W. Olson. June 4, 5, 6, 7, 9 and 30; July 1,2 3,6 17,8, 9 (% day)— To team 12% days @ $2.00. $25.00 June 24, 25, 26 and % of 27, team and man 3% days @ $4.00 .. .. .. . . .. 14,00 To dynamite as per receipts at- tached .. .. .. o0 o0 .. .. 18.85 S $57.85 Two first items not properly item- ized—no roaqd stated if used on road. This claim is very objectionable, as Olson is a brother-in-law of Commis- sioner Wright. Sec. 438, 440, 441, R. L. ’05. Warrant No. 5301. Bemidji Pioneer Pub. Co. June 21, 1908, to 150 tally sheets.. .. oo e o es o0 +.:875.00 Reasonable price, 150 @ 30c each .. 45.00 $30.00 This is a stock form of poll list. 30c is a reasonable price therefor. (We have no apology to make for this charge as the tally sheets were billed to the county at the same figure that the Miller-Davis Printing company billed them to us.—Ed.) ‘Warrant No. 5252. Geo. D. Barnard & Co. May 22, 1908—1 deed record, 1 canvas cover .. .. .. .. $27.50 Correct charge .. .. .. .. .. 23.00 Overcharge .. .. .. .. .. ..$ 4.50 Warrant No. 5263. McGill, Warner & Co. 816 tabs. . .. 0.l b $140.00 Reduced to 360 names @ 10c .. .. .. ..$36.00 456 Range @ 7¢ .. .. 31.92 _— 67.92 Overcharge .. .. .. .. .. .. $72.08 T. H. Pendergast, Justice of Peace. Title of Case. Overcharge. State vs. Miller, taxing costs.. $ .15 State vs. Kennedy, taxing costs .15 $ .30 POtaL i i i Sag sl J. O. Harris, Register, Oct. 7, 1908—Fees for record- ing ditch assessments .. .. (Not properly itemized.) Warrant No. 4895. Great Northern Express Co. July. 8, 1908—Express charges L totown of ..o.. L. L. .. (Not properly itemized.) ‘Warrant No. 4964. . A. B. Hazen. Road work .. .. .. .. .. .. ..$86.00 Certificates . for labor attached thereto are not endorsed by the par- ties performing the service. Money paid direct to overseer. The certifi- cate drawn in favor of A. Doran is for $15.00 in body of certificate and for $30.00 in figures on the corner thereof. This bill defective and war- rants should be drawn in favor of the parties performing jservice. ‘Warrant No. 4960. Pauline Markham. Aug. 1, 1908—To ten days’ work, clerk in Auditor’s office $10.00 No dates of service given. Not properly itemized. ‘W. B. Stewart, Supt. of Schools. June 16 to July 31, 1908—Post- AEO: al T il Hete T s e helat e s $6.62 Postmaster’s receipts not attached. ‘Warrant No. 6305. John Wilmann. Nov. 14, 1908—To postage re- ceived as hunters’ license feE Sl L Ll ol e e e $8.00 Not a proper form of disbursement. Warrant No. $6.00 $1.85 5092 J. A. Ludington. May 20—30 ™ 6d Nail .. .. .. 81.50 | June 19—25 Ib 40 d Nail 5 1 8d Nail .. .. .. 1.50 POLALE o %ian oo 50 win wismieet s $3100 Order attached: from Wright, ten. County Comr., for 30 Ib only. 5093 E. J. Bourgeous. July 10 and 11, 1908—To in- specting Co, road at Puposky, the Durand, Austin, Naudie Long contracts, and Austin contract on town line, includ- ing car fare and board ex- PENSES ve oo 2o or oo oo .. $8.95 Not properly itemized. 5296. Bemidji Pioneer Pub. Co. June 24, 1908—To postage on letters sent to taxpayers, ex- planatory of bond election.. $20.00 Not a legal charge. 5500. Same. June 5—2M plain env. .. .. .. $2.50 2M two page letters on bond election.. .. .. .. 20.00 Not a legal charge. (Regarding this charge, it is self-ex- planatory. The work was done by the Pioneer the same as it would print the financial statement in book form; or any other job for the county.—Ed.) 6097 Chas. Nangle. Nov. 28—Groceries (itemized in part) .. .. .. .. .. .. ..$10.00 Not properly itemized. Quantities inot stated on bill. 6098 Same. Nov. 27, 1908—Same. .. .. ..$10.00 Same objection. J. P. Lahr. Jan. 2, 1809—To use of room for post mortem on Morris Fuller .. s¢ vo oo ov oo oo $5.00 Reasonable charge .. .. .. .. 3.00 $2.00 Excessive .. .. .0 00 e o 757 J. P. Lahr. July 23, 1908—Use of room for post mortem on Paul Sullivan $5.00 Reasonable charge .. .. .. .. 3.00 Excessive .. .. .. .. .. .. $2.00 . P. Lahr. Aug. 22, 1908—Use of room for post mortem on body. of John Labore .. .. .. .. .. $5.00 Reasonable charge .. .. .. .. 3.00 Excessive .. .. .. .. .. .. $2.00 ‘Warrant No. 5105. E. Davis, July 21, 1908—To grading and covering of corduroy, 2% miles @ $1.50 per running rod .o .. oee wfies Gl el 00$900.00 No approval on bill by county sur- veyor or state engineer and a claim of this magnitude should receive at- tention from a competent engineer before the final payment is made. These overcharges of 1906, 1907 and 1908 are now in the hands of Mr. McKusick for collection. The over- charges reported in detail in this re- port should receive immediate at- tention by the auditor and county board, and refundments made at once. St. Hilaire' Lumber Co. A claim was allowed by the board for lumber ordered by Commissioner Wright. It developed later that many items charged therein were not used on county roads, tut were used for private purposes by Wright. The vote |by which the bill was allowed was reconsidered and the claim was with- drawn by Wright at the meeting in May, 1907. See County Commissioners’ Record. Personal Property Tax Citations. The following is a list of personal property tax citations that have been returned “not found” by the sheriff (Bailey) in 1908. In these cases the return of ‘“not found” operates as a cancellation of the taxes assessed against these parties: Backhus & Brooks. Bowers Lumber Co. Kewatin Lumber Co. Bowman Bros. Duluth Bog Co. Theo. Hamm Brewing Co. Rat Portage Lumber Co. St. Anthony & Dakota Lumber Co. Gluek Brewing Co. Olson & Knutson. And several other individual assess- ments of well known residents of Beltrami County. These taxes were collectible and the sheriff's attention is called to the provisions of law as follows: ¥, Section 895, R. L. 1905, provides for the service of citations by publication and by attachment, as provided by law in a civil action. Section 899 provides a penalty for the sheriff in cases where he refuses or neglects to collect any tax assessed upon personal property, where the same is collectible. Money Due From Clearwater County. The amount due from Clearwater County as its share of the indebted- ness of Beltrami County at the time of the organization of the new (Clear- water) county, was alleged to be ap- proximately $22,000. An action at law has been instituted to recover the same, and an early settlement of the matter may be looked for through the energy of the County Attorney. The Saw Mill. The saw mill taken on the settle- ment of the old Merchant Bank settlement has not been recovered. At the January, 1909, meeting of the Board, the County Attorney was in- structed to report what action, if any, had been taken to secure the possession of the saw mill located in the Town of Eckles. On March 23, 1909, the County Board instructed the County Attorney and Sheriff to pro- ceed to get possession of this prop- erty, and failing therein to commence action to recover. - This matter should be disposed of and settled in court without further delay. Road Contracts. A contract was awarded on March 20, 1908, to William Wegner and Charles Durant to construct a cer- tain highway through the NE; of SE% and Sl of NE% of Sec. 32, Town 149, Range 53, being approxi- mately 199 38/100 rods long. This contract was to be.completed August 1, 1908. The compensation named in said contract was $2.50 per running rod for grubbing and clearing; $1.50 per running rod for grading. The clearing was to be 2 rods wide; grubbing 13 feet wide on each side of the center line of the road. This contract as’ it was originally signed as per the statement of the auditor contained a.clause for “$1.00 per running rod for clearing.” This was stricken out after the contract was_executed by the auditor’s clerk, at the request, it is alleged, of Com- missioner Sibley, and the words “and clearing” inserted after the word grubbing. Commissioner Sibley makes a positive statement that he did not authorize or suggest this change. The records in a public office should be protected by the officers of the county, and while it is difficult to locate the responsibility of this tran- saction, it is apparent that sufficient care is not taken by the Auditor to protect the public records in his pos- session. See ‘contract on file office. Road and Bridge Tax Levies. The following table will show the tax levies made for the years 1905, 1906, 1907 and 1908, and the cash paid and the obligations incurred in violation of Section 874 of R. L. 1905. in Auditor’s Chap. 428, G. L. 1907, reads as follows: “r oW Tax levy may include an amount not to exceed 2 mills on the dollar of the taxable valuation for the general road and bridge fund.” The amount levied for Road and Bridge purposes for year 1905 .o vv v en ve oa es +.$10,000.00 1906 .. .. .. . .. 12,000.00 1807w, g oy Co .. 11 15,000.00 L9085 o s 3id swdl, w5y, o4e2-18,000,00 Cash disbursements for Roads and Bridges for year 1905 .o o0 -0 .. +.812,670.40 1906 . 2% o ee .. 9,738.23 1907 ..., .. ee .. 9,236.69 1908 oo o aim o . .. .. 10,526.53 Amount of O:nlig.aiions incurred for Roads and Bridges for year 1905 ¢ co v sn o se en e 00$14,404.32 11906 .. .. .. .. 27,880.40 1907 ool wien e . 17,291.22 1908 .. <. ie ve e .. 14,970.46 See levies—Records of the Board. Note.—State Appropriations not in- cluded. Appropriation_for an Abandoned Road. On motion of Commissioner Wright, $100.00 was set aside to be expended ion the old vacated county road run- ning along the north side of Lake Bemidji. If made as indicated by this resolu- tion, it was not a legal expenditure. See minutes of Board. Lumber Sales. Record of the meeting of Board, May 26, 1908: “Moved by Wright, that chairman appoint committee of one to dispose of ‘some lumber’ belonging to county and now located on Lots 5, 6 and 7, See. 19, Town 147, Range 32.” The chairman appointed = Wes. Wright as said committee. No re- ceipt is shown for this sale up to May 10, 1909, if the lumber was disposed of. A receipt was received of $41.42 on May 26, 1909, since this was writ- 2 one-man Saws. Phillbrook Fine: The records of the Justice Court of Grand Valley, June 12, 1908, show the conviction of one Phillbrook and a fine of $15.00 imposed. In default he was committed to the county jail. This fine was paid, it is alleged, to a (representative of Sheriff Bailey, and the prisoner released. This money has not been paid to the county as pro- I vided by law. See Jail Record, page 162, 6/12/08. Poor Farm Inventories. The change in the system of caring for the poor in this county went into effect about January 1, 1909. I sub- mit for your consideration an inven- tory of all property in possession of the Superintendent of the Poor Farm at the beginning of the year, also an inventory of the property in posses- sion of the Superintendent, on May 18, 1909. I also submit a statement showing the receipts from the poor farm by the county treasurer for stock sold. A comparison of these inventories will disclose the facts, if any of the property is missing or unaccounted for. May 20, 1909. Report of Money Received by the County Treasurer From the Sale of Stock From the County Poor Farm i Since Jan. 1st, 1904. Nov. 9, 1905—Receipt No. 226, 2 cows at $35.00, less $23.20 freight on hay, paid by J. M. Phillippi.. . o o0 20 .. .. $46.80 Sept. 24, 1906—Receipt No. 330, 2 pigs sold S. Barwell; 2 pigs sold H. Hensel; paid by J. M. Phillippi .. .. .. .. 10.00 Oct. 2, 1906—Receipt No. 331, 1 cow; no name as to whom | property was sold; paid by J. { M. Phillippi.. .. .. .. . 35.00 Jan. 8, 1907—Receipt No. 379. 2 beef hides to Klein, $9.90; bal. on 3 pigs, $4.00; bal. on 2 pigs, $2.25; sold _1 pig, $1.50; paid by J. M. Phillippi 17.65 | Oct. 25, 1907—Receipt No. 487. Sold 1 pig, Gust Eickstadt, $2.50; sold 1 bull, Pet Pickles, $40.00; paid by J. M. Phil- HDDI +v oo we ov oo oe oo .o 42,50 Dec. 28, 1907—Receipt No. 515. Sold 1 heifer at poor farm, $30.00; sold 1 bhull calf, $15.00; sold 1 yearling heifer, $10.00 55.00 Paid by J. M. Phillippi. No name as to whom property was sold. Mar. 3, 1908—Receipt No. 546. 2 pigs sold Frank Scuck, $8.00; 4 pigs sold F. W. Blakeslee, $16.00 .. .. .. .. 24.00 Paid by J. M. Phillippi. Dec. 22, 1908—Receipt No. 681. 3 calves sold J. W. Dickerson, $15.00; 2 calves sold J. W. Dickerson, $3.00; 4 pigs sold J. W. Dickerson, $15.00; 1 cow sold J. W. Dickerson, $25:00, 1o bd i g b i el (58,00, Paid by J. M. Phillippi. Jan. 13, 1909—Receipt No. 693. One team sold S. E. Thomp- son; harness sold S. E. Thompson; sled sold S. E. Thompson.. .. .. .. .. ..300.00 Paid by S. E. Thompson. E 2 COWS «v oo =oiws sa os oo 15.00 Paid by A. Klein. brush scythe. i stump puller. ‘wooden harrow, potato digger. manure spreader. ‘wagon and box. buggy. spring-tooth harrow. skidding chain. hay rake. sulky plow. bob sleigh. 1 water tank. 100 feet garden hose. iture and Fixtures, 22 bedsteads. 7 55 blankets and quilts, 1 rocking chair. 2 bath tubs. 1 26 pillows, 1 gasoline mangle, 1 box stove. 22 mattresses. 7 spittoons. , 2 chamber pots. 1 wash stand. 1 churn. 3 Some kitchen utensils and dishes. 22 bed springs. e o 27 chairs. 1 heating stove. 4 cots. 1 cream separator. 1 range, I At Pest House, 4 beds. g 13 blankets, 1 rocking chair. 4 springs. 6 pillows. 1 cook stove. 8 mattresses. 8 chairs, 4 1 }Jox sta::. nvoice of the Personal Property at Poor Farm, Taken by J. M. Phillippi, May 18, 1909. 1 cow. 1 bush scythe. 1 potato digger. 1 wagon and box. 1 skidding chain. 1 water tank. 55 blankets and quilts, 26 pillows, 20 mattresses. churn, heating stove. range. hay knife. stump puller. manure spreader, buggy. hay rake. 100 feet garden hese, 1 gasoline mangle. 7 spittoons. 22" bed springs. cots. bath tubs. ‘wooden harrow. chamber pots. spring tooth harrow. sulky plow. 22 bedsteads. 1 rocking chair, 1 box stove. 1 wash stand. 27 chairs. 1 cream separator. At Pest House. I TSI 4 beds. 4 springs, 8 chairs. 13 blankets. 8 mattresses. 1 cook stove. 1 rocking chair. 6 pillows. 1 box stove. Kitchen Utensils and Dishes. 20 dinner plates. 12 soup bowls. 2 dish pans. 2 water pails. 1 coffee mill. 1 pancake griddle. 3 kettles, 20 tablespoons. 2 dinner trays. 2 cooking spoons. 12 towels. 20 coffee cups. 3 milk pitchers. 2 aripping pans. 1 large coffee boiler. 2 butcher knives. 2 frying pans. 24 knives, 20 teaspoons. * 1 nutmeg grater. 1 clothes wringer. 20 saucers. 5 milk jars. 2 syrup cups. 1 large tea pot. 3 jugs. 3 wash tubs. 24 forks. 1 egg beater. 2 dippers. 1 tobacco cutter. 30 pillow slips. 1 pair clothes bars. 1 5-gal. kerosene can. 1 meat saw. 1 ice saw. 15 white sheets. 3 ironing board. g™ 5-gal. gasoline can. cross cut saw. pair ice tongs. small mirrors. small clocks. flat irons. . Land and Buildings. 160-acre farm. consumption house. wagon shed. wind mill, complete. closets with fixtures. lawn mower. % spools barb wire. poor house. ice house. heating plant. steam pump. garden seeder. rood hog wire. pest house. H barn, g lavatory. common pumps in wells. road scraper, The Sheriff’s Office—A. B. Hazen, Sheriff. The records in this office are well kept and the register of prisoners kept as prescribed by this department. The sheriff renders bills for board- ing prisoners as provided by Sec. 5475, R. L. ’05, and the amount collected therefor is turned over to the County Treasurer, ¥ The Jailer and Matron have been appointed as provided by Chap. 257, G, L. 1907. On June 1st, 1909, the sheriff had on hand the sum of $749.38 of per- sonal property collections. The col- lections from the deputy in the north- ern part of the county had not been reported, but were expected at once. These collections should be paid to the County Treasurer without delay. Register of Deeds—J. 1. Harris. The books and records in this of- fice are satisfactory. The grantors” and grantees’ reception books are T 100 1t b 10 1 Feb, 28, 1909—Receipt. No. 713. 1 cow sold Carl Radi.. .. .. 35.00 Paid by J. M. Phillippi. Total.. «. +v oo oo oo oo ..$698.95 Invoice of Personal Property at the Poor Farm. Taken by the County Commissioners January 12, 1909. One team of draft horses and har- nesses. One driving team. Five cows. # Farm Tools, 1 hay knife. kept as prescribed by Chap. 442, G. L. 1907. Judge of Probate—M. A. Clark. The fee of $5.00 paid to examiners in lunacy is provided by Chap. 57, G. L. 1907. The sheriff, however, does not furnish sub-vouchers for expenses in insanity cases as required by this department. Sheriff’'s expenses in in- sanity cases should have been audited and allowed by the County Board, as: provided by Chap. 245 of G. L. 1907, However, under Chap. 470, G. L. 1909, these bills may now be audited by the: Probate Court. Clerk of Court—F. W. Rhoda. B