The Bismarck Tribune Newspaper, September 6, 1935, Page 2

C ONTINUE «from page one: Kelley, Helgeson Are Accused in | Burchard Report —— | by the present deputy sheriff, ae f R. Kotsitzky. om | “My investigation has reveaied an i appalling number of apparent irregu- Jarities, peculations, defalcations, and embezzlements. These are set out in full in ‘schedules that follow. In making this report I have departed from the usual form of audit report | i and made certain comments along with the schedules presented. I have done this with the idea of making the i. report as understandable as possible. | Every effort has been made to avoid & a technical presentation of any of the; i matters concerned by the report. | “My connection with this case came | about by virtue of an assignment of | \ Hon. Harold Hopton, Commissioner of f Insurance and head of the State Bonding Fund, to investigate the items in a formal report of Carl R. Kositzky filed March 7th, 1935, as a claim against the State Bonding Fund. This phase of the investiga-! tion was covered by me in a report under date of May 17, 1935, and is set up in this present report as Schedule 1. After this report was presented a | conference was held by the County} Commissioners with - Commissioner Hopton and I was directed to make a} complete investigation of the sheriff's | office. Difficulties Encountered “This investigation has been made! difficult by reason of the: fact that| many of the records of the sheriff's office covering the period under sur-| vey have either been removed from} the office or destroyed by the former sheriff or his deputy, A. H. Helgeson.| “Conferences were held with Com- missioner Hopton and J. L. Kelley on{ May 18, 1935, with A. H. Helgeson and his attorney in an effort to have the records returned to the Court House. Mr. Kelley denied all knowl-| edge of the books and records, as to their contents and present where-) bouts. Mr. Helgeson claimed that all records kept by the sheriff's of-| fice are private records and as such belonged to him and that he did not have to return these records to the sheriff's office. | “After a lengthy conference Mr.} along with the various schedules to make them as clear of comprehension Brief explanation of each schedule follows: EXPLANATION This is the original Kositzky claim . Analysis of collections as shown by Sheriff's Docket A.A.A. Regional Loans to pay Taxes .. This Government money was borrow cific purpose of paying delinquent personal property taxes. upon direct representation as to the amount re- quired. The application or division of any part of it to any other purpose is illegal. If more money was re- ceived by the Sheriff than was required to pay the taxes and penalty and interest in full, it properly should have been returned to its source and any other disposition is, in my opinion, improper. County Fees Collected by Sheriff and not remitte ‘Items from Special Execution Docket . Helgeson’s Mileage for which no record of service per- formed could be found ... . Federal Land Bank Funds not properly accounted for Fees in Civil cases not correctly reported ............ Commissioners, Taxes, etc., from Execution sales not HOS SC UL JOU HOUU I TE US USSU UU 186.56 No record is found for many items of this classification. Refunds from Treasurer to Sheriff where disposition of funds is not shown ............seeeseeee te eeeeee 137.37 County Fees on Special Executions not accounted fc 53.00 mOs wo a These trips and from the State. improper and repre: Sheriff should be held accountable. These represent extradition cases and trips to State . 1933. I believe some of these ted from the State even after this date, but because there is a legal question in- volved I am showing them separately .......0.sssse0+ 800.50 Township warrants received in payment of taxes cashed by Sheriff or Deputy and not applied........ 116.95 Civil Fees not shown in reports. This was one of the very difficult class of items to satisfactorily investi- m of the records makes it almost tain whether items of this nature es 5 ‘ollection from this County was nts a loss for which the former Institutions after July might have been coll impossible to 2: were regularly accounted for . Items from Helgeson's Cay Books . Items from Kelley's Day Books . on Warrants held by Sheriff to pay delinquent personal property taxes and not applied .......... ‘ie Roop mileage collected by Kelley ............ Roop mileape assigned as rebate to Sheriff Kelley... 581.40 Fees and Mileage paid Sheriff's Office by Justices of the Peace and Police Magistrate. This money not accounted for by the Sheriff . ar Unauthorized Cancellations Miscellaneous Items .. Warrants made good . wLO v0z ain Helgeson, upon advice of his attorney, did agree that I might have access to} ' the records he admitted he had re- moved from the court house when he | went out of office. At these confer-j torney of Burleigh county, was pres-| ent and insisted upon the return of, Total cash shortage claimed . Credit by Restitution 2-10-1935 Credit by Restitution 2-16-1935.. “It is my opinion that much cf this 1 As explained earlier in the report, certain comments have been baer of the taxes. “It 1s my suggestion that the coun- ty commissioners either take action with reference to these and cancel same or have them set up as obliga- on 54.50 38.00 750.80 1,826.46 +. 1,795.72 id sees 192.10 425.05 107.00 532.05 ‘ Shortages, Cash and unauthorized cancellations. ..$25,210.08 ences Mr. George Register, state's at-| rist of cancellations of December, 1934, not recorded by the minutes as having been authorized above can be authorized by these missing records. Stenographic | proper action of the Board of County Commissioners, taking into account -Teport of the two conferences is avail-! items in this report, which I have pointed out as paid. able, but the above gives the impor- “This sort of irregularity could be increased many thousands of dollars tant phases covered. None of the|it we take a technical view of reports of the Sheriff made from time to time missing records were made available | and not properly shown by the minutes as having been properly approved to me and after repeated efforts to get | by the Board of County Commissioners. However, when the documents ap- some action by an almost daily appeal | pear to have been checked and initialed by the Members of the Board, I to the state's attorney and, through | have accepted them generally as representing the act of the Board. The him, to Helgeson and his counsel, I fi- | fact that they are not recorded in the minutes is probably due to the sloppy, nally presented a formal communica- | inaccurate manner it tion to the Chairman of the Board of | County Commissioners while the jsuch bills to the state and some were Commissioners were in session on jallowed and paid as presented. June 6th, calling their attention to| in which the Auditor does much of his work.” | sheriff's office to apply on delinquent |personal property taxes. They were “However, this procedure had its) taken by the sheriff's office and cash- these missing records and asking that | disadvantages in that it is necessary|ed immediately in most cases when they take action to recover same. If|as a matter of law and practice to|/the county was on a cash basis. Lat- any action was taken on this request | present receipted bills for all alleged|er when Watrants were being regis- it is not apparent in the minutes of | expenditures. This requirement makes| tered they were either held by the that date. |Padding and faking expense accounts|sheriff and cashed when called, or Normal Audit Impossible | “An audit of this office in the usual | sense of the term was impossible be- | cause of the absence of the missing records. When Mr. Kelley and his/| office deputy, Helgeson, chose not to| cooperate in an effort to arrive at the | facts and did not replace the records | which every honest man must know | are public records, then it was neces- sary to get the facts from other sour- ces and this I did. I am not conceit- ed enough to think, under the existing conditions of the records, that I have done a perfect job and detected every | item that remains unaccounted for. I} don’t believe it would be possible for | even Mr. Kelley and Mr. Helgeson to ever figure out the ramifications of | their handling of the funds of this | county unless, perchance, they kept! ® record privately of their peculations. | “I have included only items about which I feel there should be no ques- { tion from the records as I found them | end information received by me. Some items I have. classified as ‘doubtful’ because I cannot say what their legal Status may be and the commissioners and state's attorney will have to de- cide upon this point, or, ultimately | some court. Thestate’s attorney was not available for consultation during part | of July and all of August so I have not had an opportunity to confer with him and to be guided by his advice as to classification of certain schedules of this report. Scope of Irregularities “Every source of finances handled by the sheriff's office shows irregu- larities. These are padded mileage accounts and the extent of these can never be known because the record does not give facts sufficient to afford @ basis of computation. The law was utterly disregarded as to itemization of bills for mileage service. The bills as filed and allowed by the County | Commissioners simply state a gross | amount for mileage for 2 month with nothing accompanying to indicate what the service was, when performed, upon whom made, route and distance traveled and such things as the law directs shall be shown in a bill paid from public funds. ci “There are direct shortages of funds collected and never accounted for. “There are funds from A.A.A. and other government sources partly or wholly unaccounted for. “Civil fees are difficult to check due to the condition of the records in some of the Justice Courts. ij “Criminal fees are much easier fol- lowed through. the records. -Atten- tion is called to the fact that in four year the sheriff's office ac- counted for $7.00 in criminal fees and mileage to the county treasurer as an offset to about eighteen thouand dol- larg collected by the sheriff's office from the county for mileage, most of South Dakota: Collected from Burleigh county “Case No, 496--St, Paul, Min- Collected from Collected from Burleigh county (illegal) 620—Brown from Collected from the state by Collected from Burleigh county (illegal) “It will be noted in the above that in each case the sheriff or his deputy collected more from the county than they show as their actual expenses (to which they are entitled in trips outside North Dakota) in their bill to This difference is mostly accounted for by the fact that ‘mile- age’ in addition to necessary expenses | is added in the bill presented to the This mileage is 10c or 20c a mile to and from Bismarck to the state line. Part of the time 20c was |legal mileage and after July 1st, 1932, jthe rate by law was 10c except as to sheriff alone who continued to draw 20¢ legally until January, 1933, and il- legally thereafter handled by him, Levies to Collect Taxes “The records in the register of deeds’ office show a large number of cases where the sheriff made levies for the delinquent taxes against per- sonal property.- In most cases no sale was held, no report made, and the principal purpose served by the levy was to afford an excuse for a charge Sales Under Levies “It is a known fact that sales of distrained property took place in a number of instances. The property was sold at public auction by Helge- son and no accounting made of the money received from the sales, have reported some of these cases. The records have been taken from the sheriff's office in every one of these cases. I presume they are among Mr. Hegelson’s ‘private record.’ “I am unable to find who bid on the property at these sales, and where T located people who are supposed to have bought property at these sales 1 find them very indefinite as to wha they bought or how much they paid Such information as I have, I con- sider too vague to warrant’ inclusion in this report at this time.. “Certain angles are still under in. vestigation and if anything definite comes out of them I will later make @ supplementary report. |sold before being called. The war- “Kelley and Helgeson made collec-/rants, according to Mr. Helgeson, tions from the state and from Bur-| were gencrally sold by him at a dis- leigh county for the same service as|count of 5 per cent from the face the following will illustrate: | value, “Receipt No. 8080, dated December i4 1934, illustrates the method used by the sheriff's office to cover up these county warrants. This taxpay- jer owed personal property taxes for ithe year 1931 in the principal sum of $91.00. Without adding accrued pen- alty and interest, the sheriff deducts |from this figure, designated as ‘Total amount due,’ the sum of $87.47 and | writes the receipt for $3.53 and re- ports this figure to the treasurer. “In the space provided for that purpose it is indicated that this is a ‘full payment.’ Further the receipt bears the letters ‘C, C. C.’ which is intended to indicate that this settle- ment of taxes of $3.53 is done by auc thority of a county commissioners compromise, compromise at $3.53 on the treasur- er's records, sheriff when cashed. rant. 1932 Was Windfall fall for these sort of trai There were three elections that iff's office in scores of the funds never accounted for. ities. loss I proposed a list of character and where disposed of- regularly are valueless even in hands of innocent purchasers, taken into account. orders to stop “Such information relative to sales nished the state's attorney's office for ‘such use as he may think can be made County Warrants “It is law and the practice to allow AMOUNT $ 1,938.41 70.19 2,136.25 “The reports of these receipts were accepted by the treasurer's office as true, and the taxes show paid by a “In cases where warrants were tak- en by the sheriff, a sufficient amount} that Mr. Derby claimed that in the of penalty and interest.and if neces-| purchase of these warrants he was sary, a part of the principal tax is} acting as agent for an undisclosed marked ‘Compromised’ to cover up| thi the amount represented by the war- and almost all election officials had due or delinquent taxes. Warrants in payment of services on election boards were confiscated by the sher- instances, cashed by Kelley and Helgeson, and “As a protection against further] to third sheriff's bond this question will have t to be determined, and these items authority from the ci and| triplicate receipts on file omumiasioners accordingly cancelled the unpaid part| fice; and the auditor shal tions due the county. recommendations, document is recorded in the auditor’s reception register under No. 2591%. The last page is signed by Axel Soder, chairman, but there is no reference to same in the minutes of the board and so far as the record reveals it never was properly acted upon by resolu- tion or motion of the board. “This document was used by the sheriff and treasurer to cancel $20,- 120.93 of taxes and the cancellations are irregular unless remedied by pro- per action of the board of ceunty commissioners. “There were three or four lists which Helgeson used, to induce the treasurer's office to make cancella- tions, all of which were supposed to have been authorized by the commis- sioners at their December, 1934, meet- ing. Only one list is referred to in the minutes. One of the lists-is a spurt- ous, document containing a page of closely written items of cancellations which was never presented to the board and was interpolated between two other pages to afford an appar- ent authority for cancellations to be made to cover up moneys not turned in. This document will be discussea later. Derby—County Auditor “The present county auditor appears as the record owner of 76 registered county warrants amounting to the sum of $426.44. These warrants were held by the auditor’s office by order of the county commissioners to apply against delinquent personal property taxes. + “The proceeds of these warrants taxes and the county got none of the money represented by these warrants. “Derby claims to have bought these warrants from Deputy Sheriff Helge- son and says he assumed the sheriff's office had accounted for the funds. In this connection I call attention to the law which makes it the duty of the county auditor to check the sher- iff's monthly report of collection of delinquent personal property taxes. This report is filed by the sheriff with the county treasurer, and it is the duty of the auditor to check and audit this report in the office of the treasurer. “The commissioners will recall that this matter was fully gone into at the special meeting of the country board, held May 17th and 19th, 1935. From statements of Treasurer Elness, Dep- uty Treasurer Dorothy Blunt and C. G. Derby, himself, this has never been done. “It is not being done now, months after the matter was so pointedly brought to Derby's attention. “Easy For Sheriff” “I am not prepared to say the sheriff's office had the co-operation and assistance of Derby, actively, in obtaining the proceeds of these warrants, but his negligence and care- lessness, and disregard of his duty under the law, made it easy for the sheriff's office to get away with the funds represented by these warrants. “Here we have the spectacle of the county auditor appearing as the owner of registered county warrants, which are the property of Burleigh county,— property which, to all intents and purposes, is stolen property, and Derby is the one man whose duty under the law required him to have knowledge in the first instance that these war- rants were the property of Burleigh county. “He held them in his office by di- rection of the county commission- ers to be applied on taxes. Derby tively, for they bear the rubber- stamp endorsement of the sheriff’s the sheriff’s office. Had he obey- ed the law and checked the sheriff's reports, filed with the county treas- “The deduction of $87.47 is repre-|urer, or even casually looked at the sented by county warrants taken by| duplicate of this report filed in his ,the sheriff's office and in practically | own office he could not have failed all cases never accounted for by the|to see these funds were not being properly accounted for. “The commissioners will recall “y companying statement. “Road warrants, fees for witnesses} ,, Sold Warrants at Discount and township warrants also afforded 7 similar irregular-|&t @ discount of 5 per cent from the eae face value. Derby turned these over at 3 per cent discount and some esate ones, like No. aa warrants not yet paid, which are the|#t ® discount of cent, it property of this county but which are 2 true, as Helgeson in the hands of various people who|he discounted these warrants at 5 claim to have purchased them from ea cent, then Derby profited on A. H. Helegson, deputy sheriff, or | this through ©. G. Derby, county auditor. | $4.2 “The final status of these items yet, remains to be determined. It is my belief that they are not negotiable in “Helgeson states he sold warrants single warrant to the amount of 5, in discount alone. or . indirec! buys or traffics in or in i “I am showing in @ schedule some|value thereof, is guilty of nine thousand dollars worth of what! demeanor, and upon conviction there- a fine of not less appear to be unauthorised cancella-|of is punishal tions of personal property taxes. 8o/ than $50 and not exceeding $500. far as the treasurer's office is able to| “Bearing along show me they have no authority for|call attention to another violation what the sheriff. When t remittance of the law. Sec. 2167 “There are certain instances in which I believe the sheriff made re- commendations of cancellation or compromise to the commissioners and that it was the intention of the com- missioners to act favorably upon the “In this connection I refer to a document bearing date of November 20, 1934, being a list of. ‘Personal Property Taxes Recommended for Cancellation to the Board of County Commissioners December, 1934.’ This carefully compare and check such duplicate re- ceipts with the report filed with the county treasurer each month by the sheriff for the collection of said tax- 8 and the auditor shall file and pre- serve them in his office and give to the sheriff a receipt therefor.’ ‘Law Utterly Ignored’ “This has been utterly ignor- ed. If the law had been followed the auditor would have known these funds were not being properly ac- counted for and he wou! ve had no excuse for not kno id re- jorting these irregularit tight ‘rom the beginnin “The auditor’s apparent lack of criminal knowledge of these matters is solely due to the fact that he dis- regarded the law which so piataly places certain duties upon him in relation to the other county offices and officials. “In the course of this investiga- tion I have personally been treated very splendidly by every employe of every office and given all possible assistance in doing my work. “However, there is a situation ex- isting in the relations of the auditor's office with some of the er county fortunate. There is not a spirit of friendly co-operation that should ex- were not applied to the payment of! presumably delivered them to the sheriff's office—at least construc- office—then Derby buys them from ve in my possession informa- tion to the effect that Derby, rep- sreraied en pun party ir w regular -| whom he claims to ve ught The year 1352) Whe & bled these warrants, that he was buying them at ount. The warrants were apparently turned over by Derby to this third party at a dis- count of 3 per cent from the face value. The discount on the $426.44 of warrants referred to above was $12.78, as is fully set out in the ac- stated, that ist, and an active spirit of hostility prevails and offices that should work h together harmoniously are openly an- tagonistic. The business of this county suffers as a consequence, and too, the law is disregarded and duties that are mandatory are left . unperformed, largely because of the personal an- tagonism of the auditor's office toward other county offices and officials. “It seems to me that this intolerable state of affairs should come to an end forthwith. “Derby disregards the provisions of Chapter 195, Session Lawsg1933, rela- tive to ‘Public Notices and Printing.’ ‘Checks are issued in complete disre- gard of the mandatory provisions of this law. Cancellations, Abatements and Re- fands “These have never been reported to the state auditor. The result is that the records at the state capitol show this county indebted to the state in an amount greatly in excess of what the county would properly be charged with had these cancellations, abatements, and refunds been re- ported by the county auditor at the time they were authorizd by the coun- ty commissioners. Conditions of Auditor’s Records “The minutes kept by Auditor Derby are inaccurate, vague, indefinite and do not properly set out the offi- cial acts of the board of county com- missioners. The condition of ola stored records in the vault is deplor- able. “Documents of the greatest import- ance are filed and indexed in the auditor’s reception register, as public documents, which are not referred to in the minutes of the board and, ap- parently, never had the official sanc- [pater sandergern | Thousands of dol of personal property taxes have been cancelled by authority of these documents which are of no legal force and effect. “The commissioners will recall that I pointed out to them at their session May lith a certain document which purported to be a ‘special report’ from the ‘sheriff’s office, December, 1934, and that I made the statement that page 2 of that document was a fake; that it had never been acted upon by the commissioners, that much of the taxes therein recommended for cancellation by the sheriff had already been paid to the sheriff and I stated that the document as far as page 2 was concerned was spurious and in- terpolated to cover up stolen funds as I have developed them. The facts fully warrant that conclusion. Unquestionably Authentic “The commissioners will further re- call that I stated I had obtained this document in the sheriff's office ana that a deputy sheriff claimed to have received it along with other similar documents which are unquestionably authentic, from C. G. Derby. “At the session of May 18th, 1938, Derby presented @ copy of this re- Port without page 2 and claimed it is the only ‘official special report.’ In- |! quiry was made by the commissioners at the time and the testimony convin- ced me that this spurious document had been secured from Mr. Derby. Anyway, it was used as an official document in the treasurer's office for the purpose of cancelling almost two thousand dollars in delinquent per- sonal property taxes. “Had Derby been functioning prop- erly as he should he would have known that these items had disap- peared irregularly from the list of taxes due this county, Case of Foster et al “This case came to attention while investigating an item of $19.44, ex- press collected by Sheriff males a clothing returned to Bismarck from Nebra: Reference is made else- where in the report to this item, and same is charged back against the former sheriff for the reason it was an irregular expense item in the first place, and, secondly, money collected by the sheriff’s office from owners of the goods to cover this ex- Pense was never turned in. “While I am claiming as a short- age only this item of expense, part- ly or wholly, collected from both the owners of the goods and from Bur- leigh ere yet there are certain angles of this case which illustrate ported the general loose manner in which some of the business of this cor was handled. “H. M. Foster and two others were “This irregularity on the part of the county auditor is so clearly con- trary to law that I quote the statute ir-| covering this point. It is Section the | 10188 of the penal code of the com- pee laws Ticee: Dakois 148: “In a final reckoning of the amount | {5 AiclOn eee te Tee sce ice, reads as follows: ‘Sec. the county may recover under the| 19198 Unlawful Purchase by Coun- y Every person who, while an officer of any county of “The county commissioners gave! this state, or the deputy of clerk of oni held c ny wine Tants and they are ‘up ex- cept for $107.00 inadvertently paid by|Comes ® party to the purchase. of as I have been able to get was fur-|Cancellation ef Personal reper |S iy, pespunt chim oto Taxes for any sum less than the full face ere be- | dition the same line, I accused of grand larceny in connec- tion with thefts of of cloth- ing from stores in Bismarck, Garri- son, Minot, Forks, - Fargo, and some outside ai + “This Foster. being a follower of a carnival troupe, and he was in Cheyenne, Wyorning, the latter part of August, 1934, at the celebration of Frontier Day. “Warrants were obtained for the ee Saree ae ? 5 ‘igh: county, “Foster has eri any county. warrant, order or script,|at one time was sentenced to ears in the Y : iF tests athe face os “Certified Public A “Dated: Bismuarck, “September 2 1988." Trinity Confirmation Classes Begin Study, ‘The first class session for pastor’s emstinauce class at ‘Trinity Lutheran ehurch will be held at the church at 9 o. m. Gaturday, according to Rev, Ople 8, Rindahl who is in chatge. Advance enroll- ments of children over 12 years of ‘age were made last Saturday. The class will meet’ weekly until Palm ‘Sunday morning when confirmation will be administered. A similar class for adults will be organized Wednesday, Sept. 12, in the pastor’s study in the church. Th class has been arranged for the bene- fit of those who have not been bap- tized or confirmed and who desire to affiliate with the church. Rev. Rin- dah! also will conduct this group. Ma Ti-T’ai, former military gover- nor of Kashgar, China, rewarded his distinguished presenting them with wives from his harem, He was crucified in 1926. ee ee FLAPPER, FANNY SAYS: County Commissioners jurse Burleigh county on | ré “brought here were re: parties broug! je such nominal: bonds and under the circumstances it seems doubtful as to whether the guilty par- ties will ever be brought to trial.’ bond left by the Justice in the safe of the Sheriff for safe keeping, from Satur- day afternoon until Monday morning. The envelope containing the cash was sealed beige as grt bay Property e 4 ‘Monday, when the Justice called his in their possession clothing stolen from Cummins Clothing store, Man- Greengard Clothing store, Man- and the Bergeson Clothing store ismarck. One of the arrested men, according to information in the file, had $1,200.00 in cash on his per- son when arrested by the sheriff at “Foster and th brought back to Bismarck and each released on bail of $100, and they promptly left for parts unknown id the nominal bend money was, in time, forteited. “The expenses in this case are as ‘and the cash and envelope were never geen again by him. “That the former sheriff was not Particularly interested in getting ‘these bond jumpers back is indicated by information in the file from the U. 8. Department of Justice advising that one of the men had been arrest- ed as late as November 6, 1934, at Abilene, Texas. “The facts recited characterize this ‘case without any comments from your _On bill for extradition—Kel- 6: Telephone and telegraph 79.2! “J. A. Hyland, assistant state’s at- torney, went, along on this trip to Wyoming as did als it in a bill and collect- or services for part of summer. How much of this wés due to this case is not known for the bill is not itemized as required by I know of no other. case dur- ing this time that would call for a ‘pias ik amcameuae offices and officiels that is most un-| Mi ” ¢ t ‘ i : 1 1 : ‘ ‘ { : “Had I been given access to the records that have been destroyed or removed from the sheriff’s office I might have kept this shortage down There may be some items which Messrs. Kelley and Hel- geson can successft their ‘private the start to cooperate with thet and e 8 coopera them an I am still ready to do so. “I furnished Helgeson with a pre- liminary list of shortages and he agreed to make report on some. He did this in part only, and has asked the bonding fund to authorize pay- ment of part of the shortage: the report concludes my work so far as it is possible to go from any records available, or any outside source of information known to me, yet I shall gladly confer with the parties for whom this report is a8 Hii in permit me to express my satisfaction with the co-operation of all county offices. Especially I want to commend Miss Lillian Heupel, sec- ary in the sheriff's office, for her assistance in all my work. is efficient, knows the records of the sheriff's office, is capable and cons- cientious. She is a valuable employe in this important office. “Based upon the examination of all known sources of information, and records, I certify that A razor will raise ‘er opinion of YOUR O to secure the very latest 1935 edition of THIS Is pportunity WEBSTER’S PRACTICAL DICTIONARY (Self-Pronouncing) J Read below how you may secure a copy of | this amazingly com- plete dictionary. 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