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me Pc VoL, XVI.—No. 46. PUBLIC EXAMINER MAKES Hd REPORT School Treasurer Aitken of District No. 1 Short Ten Cents in His Annual Report. COMPREHENSIVE REPORT 1S MADE Special Public Examiner Gayner’s Thorough Investigation of Books and Accounts of Itasca Coun- ty’s Big School District. J. N. Gayner, special public ex- aminer, who completed his work on the books and accounts of school district No. 1, Itasca county. trans- mitted his complied report to County Auditor Spang last Wednesday. Mr. Spang says it is one of the most com- plete reports of the kind he has ever received. Itsets forth the financial condition of the district in complete detail and in a manner that can readily be understood by everyone who may peruse it. The report covers twenty-six pages of solid type- written matter, and would, occupy far more space in the Herald-Review than can be afforded. Itisa report, however, that should be published for the informaticn of the public. At the last annual school meeting there was some criticism made by some on the report submitted by Scheol Treasurer Aiken. They claim- ed not to be able to understand it; that it was not sufficiently detailm, etc., etc. Of course the critics were actuated toa large extent by ade- sire to cast refiections upon the management of school affairs by the board. These complaints and insin- uations continued until finally the board prepared and signed, together with a number of leading taxpayers, a petition to the county board of commissioners requesting that body to ask an investigation of the school’s affairs by the state public examiner. This was done, and while the ex- pense thereof will be quite an item, it will be money well spent. It will remove the suspicion, if suspicion ever existed, that there has been illegal expenditures of the school's funds, and at the same time it will give to the publicin condeased form tbat information to which they are entitled. There is only one itemin the en- tire report that is subject to correc- tion. That is the reference to a bill of $1000 for books bought of the American Book company, wherein the examiner notes that “it seems like a large purchase atone time.” Trustee Ruesswig informs us that the number of books included in the purchase was 3,400 books instead of 1460 readers, and included other works besides readers. The examiner made the examina- tion from Jnly 16, 1902, up to April 10, 1909, and his report shows every dollar received and from what source, and every dollar expended and for what purpose. Mr. Gayner says iu his report: ‘‘I have carefully checked over the receipts and disbursements of the district, all of which are duly accounted for.” The criticisms offered are all of minor importance. except the dis- counts allowed on orders and the salaries paid officers. The discount of 1 per cent on orders when there were no available funds has been allowed for a number of years. While this plan is contrary to law, the district is not out any money on the transaction. Instead of allowing a discount, larger salaries would have been paid to teachers; the necessary discount ‘would have been added to the purchase price of supplies: build- ers would have required more money for their work. In theend the same expense would have been incurred. The difference lies in doing a thing contrary to requirements of Jaw asa matter of convenience, and possibly, also, in the interests of economy. It is altogether likely that the discounts allowed aggregate a less sum than if higher prices had been paid in order to cover the discounts. The payment of salaries to the school officers was yoted at the re- gular annual meetings by the tax- payers of the district. This action was illegal, under the old law, but it was just. The late legislature amended the law, and also passed a e & Grand Uapids Herald-Neview,- Granp Rarips, Irasca County, M1nn., Wepnespay, May 5 1909. curative act legalizing the payment of these salaries in the past. The report say: ‘Meetings of the board are held semi-monthly and re- cords well kept, except that they were not entered for the last several meetings in the records. The direc- tor, Mr. Reusswing, evidently does all the work except the treasurer’s part, and is entitled to a good deal of credit for the careful attention and care given such an unwidely dis- trict.” The summary of reciepts from July 16, 1902, to April 10, 1909, shows a grand total of $378,453.90. Out of this largesum of money, handled during a period of seven years, the examiner reports a total of $550.10 under the heading “‘items of expendi- tures -which are not proper charges against the district.” These items included expenses of issuing the High school annual, expenses in- curred in traveling by members of the board on behalf of the district, commencement expenditures, etc. The examiner makes the following notation: ‘Difference between this report and treasurer’s, 10 cents. Balance at beginning of school year should be 10 cents more.” This is not avery serious refiction upon the re- port submitted by Treasurer Aiken. There isat the present time an actual cash balance inéghe hands of the tresurer of $10.160.07. The current tax levy is $87,566.54, from which itis estimated that at least $40,000 will be paid into the treasury at the June settiement. There is due from Koochiching county $6,220.67. The total liability of the district is as follows: Bond issue, $20,000; registered orders outstanding $66,512. - 84; orders outstanding not registered, including current issue, $11,808.70— total $98,321.54, Following are the opening com- ments of the examiner in his de- tailed report: LiITCHFrELD, MINN., April 20, 1909. Hon, M. A. SPANG, Grand Rapids, Minn. Dear Sir: In compliance with request, I have made an examina- tion of Schoo! District No. 1, of Ivasca county, Minn., and beg to submit herewith a report covering the said examination. 1 have carefully checked over the receipts and disbursements of the district, all of which are du- ly accounted for. In the matter of disbursements, it is possible that they might be curtailed along some lines. For instance, there are two bills of Ju- ly, 1907, of American Book Co. for about $1000, less $163.62 for old books exchanged. These bills were for 1460 readers, which seems like a large purchase at one time. The salaries paid regularly to the clerk and director are illegal, as there is no authority of law for same. A director is not entitled to apy compensation whatever fur his services. The treasurer has not made the detailed report required by law and it should not have been ac- cepted by the board, nor his com- pensation allowed by the school meeting until the report was prop- erly rendered. The law requires “a detailed financial statement ot receipts and disburements, and the nature of the same, the mon- eys on hand and the purposes to which the sameare applicable, the credits of the district and its out- standing liabilities, etc.’? Chap- ter 445, Section 2, G. L.. 1907. Varified bills are not used and apumber of orders do not spec- ify what they are for, except ‘‘in- voice ——..” Quite a number of orders are not signed by the re- spective clerks, nor by the payees. Order_No. 8073, issued to First National bank June 26, 1907, for interest and discount, allowed by the board July 1, 1907. Under the law 6 per cent is all the district may pay on orders not paid for want of funds and discount on orders is not a proper charge against the district. It is in re- ality paying a higher rate of in- terest. ‘Teachers’ contracts now in use are not in compliance with the law which requires that the con- tract must be signed by the teach- er and a majority of the trustees. RB. L. 1905, Sec. 1344; 39 Minn., 499 At_a_ meeting of the school board, Feb. 4 1907, Mr. E. A. Free- man was re-elected as superinten- dent of city schools for the term of three years at a salary of $200 per month for the coming year. Meetings of the board are held semi-monthly and records well kept, except that they were not entered for the last several meet- ings in the records. The director, Mr. Reusswig, evidently does all the work except the treasurer’s part, and is entitled to a good deal of credit for the careful attention and care given such an unwieldy district. In the 1tem of board members’ expenses, are included that of the city superintendent’s traveling and incidental expenses and post- age. A clock was paid for amounting to $100.30 and the funds collected for that purpose probably used for other purposes. The same thing applies to the annuals. Neither , Was turned into the school treas- Respectfully submitted, J. N. GAYNER, ~ Special Examiner. ury. Expenditures incurred by school district No. 1, Itasca county, in main- taining schools after the division and organization of Koochiching county: Allan school, teachers’ wages and sup- Plies... 2... 2s... seeeees eves eee eeer ene $213 17 Black River school, teachers’ wages and wopipllewscss 2 .8ocos Secs eoticcssnea te 253 70 Big Falls school, teachers’ wages, jani- tor, supplies and insurance.. Forsyth school, teachers’ w: Ce Seer ee eee op:- + 2738-10 Indus school, teachers’ wages and sup- PUB 325.5. sunowoce sosven msepesse op-> MAG O, Birchdale school, teachers’ wages aud GUDDHOS..... 5... 0-22 08 cnnese| cnwse cares 256 75 Little Fork school, teachers’wages,rent and supplies .......... s.+++ SS Hanson school, ‘teachers’ wages and supplies ........ ese ceers Margie school, supplies ...........+.. Northome school, teacher’ wages, jani- tor, insurance and supplies .. oe Norman school, teachers’ wages an teachers’ wages and supplies.......... cee se envearh eseee Caet 262 50 Porter school, teachers’ wages and sup- Tallis ete) eee ti aeRO IR Pelland school, teacher’s wages and MIDE cos consis Vigecg acshn ics Be vote 52 80 Park Avenue school, teachers’ wages and supplies.....0...... 0.0.00 eee sees 271 BO Stillar school, teachers’ wages and sup- PHIOB.. 02. 2... cnc cnee: ooveedeoeer seers 276 95 Taylor school, teachers’ wages and supplies...... -- 262 50 West Fork school, teachers’ wagee and SUPPlieS. 20000... ce eee cee eeee ees eeee 271 BS Wildwood school, teachers wages and supplies - 273 50 Winchell school, teachers’ wages. ++ 285 65 Total disbursements to schools in Koochiching county since the separa- tion of the counties and amuunt ow- ing to Itasca county as agreed be- tween the respective officers, $6,220.67. 7 JOHN SULLIVAN BOUND OVER E. J. Whaling Held to Grand Jury in $2,000 Bail. John Sullivan, charged with assault with intent to commit robbery, was given a preliminary hearing before Justice Kearney. Monday. He was held to the next grand jury in $2,000 bonds, which sum he was unable to furnish. He was not even able to furnih a lawyer to defend him. Sul- livan protested, however, on the size of the bond, saying if it were a rea- sonable one he would be able to furn- ish it. Sullivan is the young man who as- a saulted Mrs. E. J. Whaling one even- ing about 8 o’clock when she was on her way home from town. Mr. and Mrs. Whaling live on the South Side and the walk leading te their home is through a pine groye, where the assault occurred. Mrs. Whaling was carrying her purse and it was no doubt that he intended to secure it. He struck her a vicious blow on the side of the head. Her screams were immediately heard by two men ina house near by. Their appearance frightened the assailant and he ran Young Tough Who Assaulted Mrs. | Treasurer SCHOOL BOARD HOLDS MEETING Charles E. Aiken Ten- ders Resignation and C. H. Dickinson Appointed. The school board of district No.1 held a regular meeting Monday even- ing at Central school building. Be- sides the transaction of the regular routine business, the resignation of C. E. Aiken, as treasurer of the dis- trict, was received and accepted. C. H. Dickinson was appointed tw fill the vacancy by Messrs. Reusswig and Doran, the remaining two members of the board. Mr. Aiken has served as treasurer of the district nearly four years. It had been his intention to resign some time ago, but friends prevailed upon him to remain. The position of a member of the school board for this district has not been an enviable one for some time past. Certain factions have existed, growing out of the election. These factions have been quietly bickering. Contests have been instituted and dropped; 1n- sinuations against the board havebeen rife, until the three members have for some time contemplated resigning. Finally, to prove that these criticisms toward town. Roy Wheaton and Hub-| Were without foundation, they peti- bard Stearns also heard Mrs. Wha-| tioned the county board to cause an ling’s cries for heip. They gave chase William Jennings Bryan a America’s greatest lecturer, who will appear at the High School Auditorium in Grand Rapids, Saturday evening, May 8, The advance sale of seats to this lecture is larger than ever before to any entertainment in this city. Mr. Bryan’s subject will be “The Price of a Soul.” Got a New Auto. John W. Poole of Pokegama re- ceived a new automobile this week from Minneapolis. It 1s the Maxwell make, weighing about 000 - pounds, twelve. horse power and is guaranteed by the manufacturers to make its way over heavy roads with the ease of any machine now on the market. It is a “run-about,” built especially for use in the country where mud and sand is to be encountered. If it gives satis- faction and pertorms the work for which it is intended Mr. Poole will keep it, otherwise he is at liberty to send it back without expense to him. It is to be hoped that it will prove to be as represented, as a twelve-horse power Maxwell only costs $525, and at that price some poor folks might enjoy the luxury of automg. The frame work is built entirely of light sheet iron, which .reduces the weight considerably, and for this reason the claim is made that it is superior to others for use on heavy roads, Mr. Poole has accepted the agency for the ‘machine in this territory. . to the fleeing man, who tried to hide under the Mississippi river bridge. Deputy Sheriff McKeown was found and soon he had the fellow in jail. Sullivan had only been discharged from the county bastile a couple of days before the occurrence. “Balled Out” by the Snow. The base ball game with Grand Rapids at the athletic park was post- poned on account of the snow storm. The high school teachers and pupils were planning to entertain the high school faculty and students of Grand Rapids in the evening. They hope to have the privilege of doing so before the close of this term. Next Saturday a base ball game is scheduled at Grand Rapids. A number of the teachers and students of the high school will doubtless arrange to hear Mr, Bryan in his new lecture “The Pnice of a Soul,” next Saturday evening at Grand Rapids.. This will give them an op- portuny to hear America’s most dis- tinguished living orator.—Bovey Iro News. : examination of their books and accounts by the state examiner. This investigation has been made and the report submitted. Mr. Ai- ken’s accounts have been entirely ap- proyed, and he concluded to relieve himself of further responsibilities in relation to schoo) affairs as an official of the board. Mr. Reusswig has ex- pressed his determination to resign at the next regular meeting. The appointment of Mr. Dickinson as a member of the school board will receive hearty commendation by the people generally. He is a public spir- ited citizen who takes an interest in the community’s affairs to an extent that insures his usefulness in the new position to which he has been called. BRYAN’S LECTURE “PRICE OF A SOUL” Noted Lecturer Will Speak to Peo- ple Who Will Tax the Capac- ity of the Auditorim. There are not a great many seats remaining unsold for the Bryan lecture next Saturday evening. There are afew, however, and those who wish to hearthe great orator and most beloved of American citizens, should lose no time in securing seats. The $1.50 seats are all gone, but those priced at $1.25 may still be secured. here are no undesirable seats in the auditorivm and no matter in what part of the house one may be located the full force of the lecture will be had. Base Ball Saturday. There will be a base ball game at South Side grounds Saturday after- noon between the Grand Rapids and Coleraine High school teams. This will be the first game of the season, Commissioners Proceedings. On the third page of this issue of the Herald-Review will be founda full report of the official proceedings of the board of county commissivners at their meeting held April 24. These proceedings make interesting reading to taxpayers who wish to keep posted on public affairs. He Dymamited Fish. The marshall of Taconite arrested John Hakkenen for dynamiting fish in Lawrence lake, near that place. The offender against fish ethics was taken before Justice O’Connell of Taconite and upon pleading guilty was find fifty dollars and costs or thirty days in jail. Sheriff Bfley brought him over to serve out the thirty days in default ofthe fine imposed. Let’s Make Bob Governor. Governor Johnsun has a number of newspaper enemies about the state. with the Princeton Union in the lead, and when the tonnage tax veto came the writer naturally was anxious to know “what Bob Dunn has to say,” and there was no dis- appointment for the residents of Norther Minnesota. The Princeton Union gained a lap or two to start with in its praised of Governor John- son’s courageous act and held the lead to the end. The ore will say, too, that in Bob Dunn Northern Minnesota has a friend to be proud of.—Mesaba Ore. SOCIETY. Two Dollars a Year. THE GRAND RAPIDS GRAND ARMY POST Will Attend Services at St. Joseph’s Catholic Church on Memorial Day, May Thirtieth. REV. DEAN BEUCHLER WILL SPEAK Orders Issued by Local Post and De- partment Commander—The Day Will This Year Be Observed on Monday, May 31st. May 30, 1909, falls on Sunday, and hence the' usual observances in the matter of decorating the graves of those brave defenders of their country who have passed beyond the blue rim, will take place on Monday, May 3ist. 1n honor of the old soldiers the pub- lic schools will be dismissed on that date to give the pupils an oppor- tunity to join in the patriotic observ- ance of Memorial exercises. As will be seen by the orders printed below May 30th will be observed by all old soldiers attending services at St. Jo- seph’s Catholic church where the Very Rev. Dean Beuchler will deliver an appropriate sermon, a task for which the reverend gentleman is ably quilified. On former occasions the local post bas attended memorial services at this church while Rev. Father Gamache, now at Hibbing, and Rev. Father O'Mahony, now at Brainerd, were in charge of this par- ish. G. A. R. members recall with greatful hearts these memorable oc- casious and anticipate the forthcom- ing event with much interest. Fol- lowing are official orders issued by the local post: Memorial Services. The local G. A. R. Post of Grand Rapids will attend services at the Catholic church Sunday, May 30th, 1909,in a body. All yeterans not be- longing to said post are requested to join the post in attending this ser- vice. By request of H. S. Huson, WM. WETZEL, Adjutant. Commander. Will Observe May ist. Memorial services by the local G. A. R. Post, assisted by the school children, will be observed on Monday, May 31. 1909. Under general order, department of Minnesota, when Memorial Day, May 30th, occurs on the last Sunday in the month, all comrades are re- quested to attend divine services at some church and hold their decorat- ing and memorial services un the fol- lowing Monday, May 3ist. By order Department Commander. H.S, Huson, Wm. WETZzEL, Adjutant. Commander. Meet at 9 O'Clock Sharp. All members of B. F. Huson Post, No. 140, are requested to meet at the court house in Grand Rapids on May 30th, at 9 o’clock sharp, and proceed to the Catholic church where a me- morial sermon will be preached by the Very Rev. Dean Beuchler. All soldiers of the civil and Spanish- American wars are invited to join with the G. A. R. Post. H. S. Huson, Wa. WETZEL, Adjutant. Commander. Official Paper of Cohasset. The Herald-Review has been ad- vised that at a meeting of the village council of Cohasset. yesterday this paper was disignated as the official paper of that municipality for the en- suing year. For allof which we are duly thankful and shall endeavor to show appreciation of the distinction by giving that thriving village an exclusive department, in its pages hereafter. A live, energetic corres- pondent in that town is desired. Dog-Killing Time. There arealotof dogs in Grand Rapids that should be fatally injured by coming in contract with a 30-30, or thereabouts. -And there should bea state law limiting the number of dogs to about one to each five hun- dred inhabitants., St. Cloud just now is experiencing a dog-killing epidemic, and all unmuzzled canines at large on the street are being sacri- ficed regardless of whom the owner may be. The health officer says the ordinance giving him the right will be enforced to the letter. HISTORICAL eS tea cere | eee i