USA > Iowa > Washington County > The history of Washington County, Iowa, its cities, towns, and c., a biographical directory of its citizens > Part 45
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EARLY COUNTY OFFICERS AND FINANCES.
As before stated, the first election was held in August, 1839. This elec- tion, it is hardly necessary to say, had nothing of the nature of a political contest. The object was simply to organize the county, and political dif- ferences had not yet appeared in the county. But very soon there came a change.
The citizens were then generally quiet, industrious and peaceable with one another. Occasional differences and disputes arose, which, in the main, were soon overlooked, or forgotten on account of their necessary and mutual dependence for aid and convenience, as well as for common defense in their pioneer homes.
353:
HISTORY OF WASHINGTON COUNTY.
Dissensions and enmities, however, began to creep in gradually, as the settlement progressed, and continued to increase in working mischief very much in proportion as the settlement became more independently situated and more exclusive in their devotion to self-interest and advancement.
This unwelcome spirit of dissension began to manifest itself to the pub- lic most clearly perhaps, about the time the proclamation of the organiz- ing sheriff announced the organization of the county, which would create numerous offices to be filled from the ranks of first voters.
These offices, during the first term, of course, presented no great induce- ment for being very eagerly sought after so far as salary was concerned ;. but then they afforded positions of influence and preference, and they might, in the near future, prove very convenient stepping-stones to more. Incrative and influential positions; beside, it was no mean thing to be elected to fill the first offices created in the new county. In this regard they afforded considerable inducement for being sought after by those who were at all inclined toward official distinction, and they called forth numer- ous aspirants.
At that time as well as now, doubtless, there was a good per cent of wortby, influential citizens who, so far as their own desire for official posi- tion was concerned, were entirely disinterested in the political canvass .. These persons sought no such positions for themselves, and would not accept one if offered. Public applause and criticism were not at all coveted by them. Nevertheless they were as deeply interested in the wefare of the county as any other citizen, and had a decided preference for those who- should receive their votes. They desired to entrust the county government to efficient, trustworthy men, who were willing to assume the responsibility,. and capable of conducting it in an efficient and capable manner, while they themselves were content to engage in some other department of the county's progress, more congenial to their tastes and dispositions. On the other hand, there were always enough of those who would accept these official positions-more or less reluctantly or cheerfully-if duly elected, or urged a little to fill them; so that it was soon found the various offices. were not sufficient to give each of the aspirants a position. Evidently some of these must gain the honored distinction, while others must be left out, part of whom, doubtless, would be disappointed not a little over their defeat.
Who, then, of these various aspirants, were the best qualified to fill these several positions? Who had the most deserved claim on the public sup- port? Who were the shrewdest political tricksters and wire-pullers? Who, of all the number, could wield the most extended and effective influence, either by honorable or, it may be, by unfair means in securing the majority vote? These, and many other questions of similar character, would quite naturally arise, even in the minds of early settlers, as the memorable first. election day drew near, when they must each receive a decisive answer at the ballot-box.
Washington county has been somewhat fortunate in its selection of officers .. Most of them have been very good men and the standard of excellence as at first established was high enough for all time to come.
The office in which the people are doubtless most interested is that of treasurer, because its mal-administration touches the pockets more directly and sooner than any other. But little trouble has been experienced from this source, and we proceed to give an account of it.
354
HISTORY OF WASHINGTON COUNTY.
One of the first treasurers was Liston A. Houston, whose accounts at the time of his death, showed that he was in debt to the county. Upon retir- ing from office the accounts remained unsettled, and prior to his death many efforts had been made to arrange the difficulty.
The first record concerning the matter was made on the 8th of October, 1845, when Jonathan H. Wilson, at that time county treasurer, made his report to the county commissioners of his investigation of the accounts of. Mr. Houston. It appearing from this report that Mr. Houston's accounts were $1,500 short, the treasurer was instructed to collect that amount from the bondsmen, who were allowed until the first Monday in January, 1846, to make full payment; the time was afterward extended till April. -
An exhibit of the receipts and expenditures of the county which first ap- pears on record, was made on the 17th of January, 1842, for the year 1841. It was as follows:
Notes and cash for sale of lots in the town of Washington $ 2505 35
Taxes levied
338 65
Total
$ 2844 00
Expenditures for the town of Washington
$ 1432 16₺
« « county
1531 68
Total
$ 2953 84₺
Deficit of 1840
$ 447 89
Deficit of 1841
662 42
Total
1110 31
From a report published on the 15th of July, 1857, by Joseph R. Lewis, acting county judge, we get the following items:
Total resources of county $ 20994 87
Total expenditures of county 14748 32
Excess of resources
$ 6246 53
The salaries of the county officers were .:
Judge.
737 75
Treasurer and Recorder
737 75
Clerk of Court
737 75
Prosecuting Attorney .
287 14
Sheriff
62 25
Total
$ 2562 64
The next case of difficulty in money matters occurred with Samuel M. Cox, who was treasurer and recorder from 1857 to 1859. In the investiga- tion of this case, we find the following report of a committee, which fully
355
HISTORY OF WASHINGTON COUNTY.
explains this matter, as well as gives a good idea of the finances of the county at that time:
"In accordance with a resolution passed by the honorable board of su- pervisors at the regular session of January last, we, the members, appointed a committee to investigate the financial condition of the county from the year 1856 to the 1st of January, 1861, including the settlement of the late treasurer, beg leave to make the following report:
"The most of the financial operations for the fiscal years of 1856, 1857, 1858 and 1859, being resumed in the balance sheet made out between S. M. Cox and the county judge at the beginning of January, 1860, your commit- tee went to a long and careful examination of said settlement, and in their final resume came so near to the general result obtained by the county judge and the late treasurer, that they took it as a basis upon which all other calculations could be rested to the satisfaction of the connty, the late and the new treasurer.
"Our footings of the delinquency of 1856, did somewhat vary from the settlement with Cox, as we in our rural simplicity, took down as delinquent all that was not marked paid; but we were afterward apprised, to our satis- faction, that accounts which had a simple cross or a vulgar fly speck in the margin, had been paid by the late treasurer, and so the said variance was fully explained, if that primitive manner of keeping books remains unjnsti- fied.
" Your committee while in session was apprised that several citizens, whom our present treasurer with laudable zeal had somewhat dunned for the payment of long standing delinquencies, had exhibited receipts for said taxes signed by S. M. Cox or his deputy. We were also apprised by our present treasurer, that treasurer's certificates signed by Cox had been pre- sented for payment of county taxes which he had, of course, to receive.
"In order to enable your committee to make a final settlement with the late treasurer who offered to account for said receipts and certificates by his attorney, your committee issued from five hundred to six hundred circulars to the residents of the county who appeared to be delinquent on the tax lists of 1856, 1857 and 1858, requesting them to pay or show their re- ceipts, if they had any. A goodly number answered the call and handed in their receipts, for which our treasurer gave duplicates. Others claimed to have paid but have lost their receipts, but offer parol testimony for proof and others less fortunate are willing to be qualified to the fact they allege. Your committee is of the opinion that if the county should fail in the prosecution for taxes in the latter case above referred to, then could said amounts also be recovered against the late treasurer. But your committee forbears any suggestion on the matter. Your committee regretted very much to be unable to reach the non-residents by circulars, as possibly among them some also hold receipts for delinquencies, that Cox has not accounted for.
" You will find the differences existing between S. M. Cox and the coun- ty up to the 3d of May in an agreed statement, made between your com- mittee of the first part, and J. R. Lewis, attorney for S. M. Cox, of the second part, with all the reserves as to further discoveries in Exhibit A.
"Cox has collected the following amounts for which he has not ac- counted:
356
HISTORY OF WASHINGTON COUNTY.
ON TAX LIST OF 1856.
$ 79 80
County
State 55 54
Road
34 74
Bridge
36 73
"Upon which amounts interest is to be collected from June 1st, 1857' at the rate of six per cent.
ON TAX LIST OF 1857.
County
$ 76 54
State
103 86
Bridge
28 25
School
55 34
Upon which amounts interest is to be collected from July 1st, 1858, at the rate of six per cent.
ON THE TAX LIST OF 1858.
County
$ 41 84
State
27 31
School
27 32
School.house
4 05
District
16 92
Railroad
35 22
ON TAX LIST OF 1859.
County
$ 6 15
State.
4 24
School
2 83
School-house
15 92
District
1 41
Railroads
5 44
Treasurer's certificates
152 03
" The total amount of these delinquencies of Mr. Cox is $821.48, with in- terest to be added as specified in the above exhibit.
" There was an unwillingness manifested by Mr. Lewis to account with and pay to the county the collection of State taxes unaccounted for by Cox in the tax lists of 1856, 1857, 1858 and 1859, but as the law of 1858, and its legitimate offspring of 1860 make the county responsible to the State for said amounts, a special resolution of your boad may be needed to obviate any difficulties that might arise from that difference of opinion.
" Your committee would further observe that on road tax of 1856 we brought out the late treasurer delinquent for the taxes collected and unac- counted for to the amount of $81.97, and on the road tax of 1857 to the amount of $75.57, but he got the liability of 1856 entirely canceled and that of 1856 reduced to $34.84, as shown in our exhibit, by the production . of some receipts of the year 1857, amounting to $122.78, which he had
357
HISTORY OF WASHINGTON COUNTY.
mislaid at the time of settlement, and which were now, by your commit- tee, on examination, received in payment, duly canceled and filed with your clerk,
" We suggest the propriety of an order to the treasurer under the super- vision of your committee, to credit on the tax lists of the proper year, the accounts of those persons who have surrendered their road receipts, and an order to the clerk to credit on the treasurer's books the road account of the treasurer with the aggregate amount.
The same committee made a report of the county expenses from July 2d, 1860, to December 31, 1860, a period of about six months, from which it appears that the current expenses for the county during that time amounted to $5,085.48 as follows:
Township clerks and trustees. $ 150 80
District court
956 66
Elections
290 48
Roads
31 00
Sundries
70 55
Stationery, blanks and books
495 85
Paupers
385 27
Criminal prosecutions before justices
64 00
County judge's salary
475 00
Treasurer's salary
475 00
Clerk's salary
475 00
Sheriff's salary .
90 00
Deputies' salary.
115 58
Keeping prisoners
319 79
Wolf scalps. 16 00
District attorney
147 50
Attorneys in R. R. suits
172 25
Per cent paid to Greene & Stone
100 00
Abstract of land entries.
150 00
Interest on county orders
7 89
Balance against treasury
96 85
While not as much, by far, as at present it was an alarming increase over the expenditures as given in January, 1842, whereas the total expenses of the county for the year 1841 amounted to $2,953.342 while the expenses of the county for the last half of the year 1860 amounted to $5,085.48.
In comparing the expenses of the county we must bear in mind that while the expenses of $2,953.84} in 1841 grew to the sum of $5,085.48 for the last half of the year 1860 that in that time the population of the county increased from about sixteen hundred in 1841 to over fourteen thousand in 1860; and while the entire taxable personal property of the county in 1839 was but $28,025 it amounted in 1860 to $935,915.
In treating of the finances of the county in early times it is thought ex- pedient to insert the
FIRST TAX LIST.
The list bears the date of 1839 and it being the first one prepared for the county and not being very voluminous it is well worth preservation be- cause it shows who the first tax-payers were, the rate of levy and the avail- able revenues of the county:
358
HISTORY OF WASHINGTON COUNTY.
NAMES.
VALUATION. TAX.
NAMES.
VALUATION.
TAX.
Ball, William.
$ 20
$0 10%
Moore, Richard. ...
$189
$ 94₺
Basey, William ....
175
67호
Moore, Amos .. ..
10
05
Baker, Nathan. . .
80
40
Maulsby, J. C ....
55
27₺
Baker, Thomas .. ..
70
35
Mount, John G. ...
370
1 85
Buel, Elias.
280
1 40
Mowrey, John ....
103
51¿
Black, Jolın. ...
53
26₺
Molony, James ....
5
023
Banes, James .. . ..
60
30
Miller, James . . .
25
12%
Ball, Nelson
62
31
Miller, John D .. ...
8
04
Buckhanon, John ..
15
77
Mire, David .. . .
45
22₺
Blair, Samuel .. . ..
120
60
Moorand, Lefever.
114
57
Beach, Seneca ....
145
72₺
Neel, John W
105
524
Brier, John.
795
3 97₺
Neil, John
89
44%
Crill, John, Sr ....
107
53%
Neil, Joseph ..
142
71
Crill, David. Crill, John, Jr. ...
10
05
Osburn, C. W ....
117
58%
Conner, Wm.
..
60
30
Osburn, David ....
76
38
Calwell, Thomas ..
308
1 54
Osburn, Neomie ...
255
1 27}
Clemens, E.
405
2 023
Pence, Isaac .. . ...
239
1 19%
Camel, James.
70
35
Pence, Samuel ....
394
1 97
Camel, John.
439
2 19₫
Parks, George .....
238
1 19
Cooke, Cyrus.
290
1 45
Powers, Daniel ....
708
3 54
Cooper, S. B. . ...
130
65
Pennington, John ..
75
37}
Cajteel, Caliwa. ...
25
12₺
Ritchey, Thomas ..
357
1 78₺
Crippin, Samuel ... ..
606
3 06
Risk, Robert.
257
1 334
Augustine, Michael
240
1 20
Ruble, Theodore ...
20
10
Duke, John .. ....
220
1 10
Ray, Samuel.
20
10
Duke, Elizabeth .. .
65
34₺
Stone, H. A ..
. ..
255
1 271
Dayton, Lenox. ...
188
95
Smith, Hugh. . .
208
1 04
Davis, Philips .. ..
60
30
Livingston, Win. ..
50
25
Earl, Joseph . . . .. .
485
2 42%
Stout, John ..
...
115
571
Enos, James .. ... .
185
924
Smith, James.
90
45
Fariar, George ....
128
64
Sims, John P
50
25
Freta, Jeremiah D.
80
40
Shelton, John
220
1 01
Franklin, John ... .
80
40
Sweet, C. E.
20
10
Goble, David, Sr ...
185
92₺
Temple, Conrad ...
211
1 054
Goble, David, Jr ..
266
1 33
Teeple, S. P
159
79%
Gearhart, Samuel ..
360
1 80
Teal, David
155
773
Gorden, Thomas ...
195
87₴
- Thornton, Wm. B.
155
77%
Grimsley, John .. .
210
1 05
Thorne, Francis ...
40
20
Gorden, Jeremiah ..
130
65
Wood, John D ....
189
941
Griswold, Alfred ..
10
05
Wilson, Thomas ...
172
86
Grimsby, Wm ....
94
47
Wasson, Jacob ....
446
2 23
Goble, Harrison ...
110
55
Webster, Asa .....
319
1 593
Gilbannates, T. A.
50
25
Washburn, Silas ...
25
123
Galbrieth, Wm. ...
65
323
Waldrige, Isaac ... Ayers, Wm.
298
1 49
Hulock, John. ...
218
1 09
Blair, Joel P. . .
..
16
08
Hulock, Abraham.
255
1 27₺
Bedwell, Martin ...
433
2 16
Hulock, Tunis ...
75
37₴
Bagley, M.
50
25
Holcomb, Milo ....
220
1 10 Bristow, Wm. . .
365
1 82%
Hiatt, Elihu H ....
88
44 Butter, John.
10
05
.
20
10
Neil, Robert.
105
51%
+
.
60
30
Galbrieth, Robert ..
65
32%
. .
359
HISTORY OF WASHINGTON COUNTY.
NAMES.
VALUATION. TAX.
NAMES.
VALUATION.
TAX.
Hiatt, Stephen .. . .
$180
$ 90
Bunker, David. ...
$ 90
$ 45
Hiatt, Jesse. .
510
2 50
Colens, M
160
80
Hudson, Wm. V ..
80
40
Devall, Wm ..
..
...
350
1 75
Harrison, H .. ...
12
06
Franklin, John ....
310
1 55
Henderson, John ..
159
782
Fancher, Wmn. M ..
14
07
Henderson, Allen.
72
36
Gill, Mitchell ... . . .
200
1 00
Hiatt, Reuben ....
145
724
Davis, Philips .. ...
80
40
Harvey, Wm. L ...
348
1 74
Haskell, C. D ..
.
. .
20
10
Jamison, Robert .. .
285
1 423
Houston, John ...
220
1 10
Junkin, James ...
260
1 30
Higginbottom, Jas. Hoskins, Wmn. ...
20
10
Jackson, John ....
321
1 60み
Eadstine, Joseph ...
00
00
Kinsman, Orson O.
78
39
Janes, David.
.
305
1 57分
Kendall, Jeremiah.
230
1 15
Lawcy, Wm.
300
1 50
Lion, John ..
534
2 57
Miller, Aaron. ..
407
2 03₫
Lewis, Charles
15
07}
Miller, John A ... .
100
50
Long, Joel .
220
1 10
Myers, David
. .
446
2 23
Long, Wiley.
354
1 77
Moorland, Lefever ..
215
1 07号
Long, John
515
2 573
Livermore, Wilson.
100
50
McVey, John .. ...
20
10
Ormsby, Abraham ..
250
1 25
Moorhead Matthew
190
95
Russell, Wm
.
575
2 87號
Maley, Washington
306
1 53
Reed, James.
262
1 31
Maley, John.
140
70
Wasson, John.
70
35
Manson, Adelphns
65
.323
Moore, James .....
107
83}
Total
$ 28,029 $140 144
By examination of this list it will be seen that bnt fifty-nine persons paid a tax amounting to one dollar; fourteen paid a tax amonnting to two dol- lars or over, and but three persons paid three dollars or over. John Brier seems to have been the capitalist of those days, as he had property estimated at $795, and was assessed a tax of $3.92}; this was the highest tax paid by any one in the county.
Next follows Daniel Powers, whose property was valued at $708, and his tax amounted to $3.54, and who had the honor of being the next to the heaviest tax payer in the county.
The third gentleman who was tax ridden to the extent of three dollars or over, was Samuel Crippin, whose property was valued at $606, and his tax was $3.03.
Out of this list of over two hundred and fifty names, but twenty-five are marked paid, or less than ten per cent. It is safe to presume that the re- mainder of the tax was allowed to become delinquent, and was collected as the delinquent tax is now collected.
In addition to this, there was the same year levied a poll-tax of seventy- five cents, amonnting in all to $141, consequently the entire revenues of the county for the first year after its organization, arising from taxation, amounted to $281.14}; provided the tax levy was all collected, which is very
23
·
30
15
Hudson, Richard ..
80
40
Edwards, Mary.
110
55
Hoskins
165
62₺
Haskell, A. H ..
195
974
Jourden, Isaac. ...
270
1 35
Mason, Wm .. ...
470
2 35
Wells, White
150
75
360
HISTORY OF WASHINGTON COUNTY.
improbable, since people in those days were even more migratory than now, and it is safe to presume that many left without rendering to Caesar his dues.
To illustrate how the revenues increased, the fact is again referred to, that in 1841 there was collected for taxes the sum of $388.65.
It would be an interesting study to examine the gradual and continued increase of revenue by taxation from the first to the present time, and by comparing this increase with the increase of population, determine how the one has kept pace with the other. In doing this we should doubtless be surprised to find that while the increase in population from one year to an- other has been almost unparalleled, nevertheless those who did levy taxes and those who did appropriate them fully, kept pace with the onward march of events.
In 1870 the total valuation of all the property in the county was $4, 885,- 989; the total tax levy was $188,821.91, and of this levy $97,544.18 was for railroads.
In 1875 the total valuation was $5,455,819; the total levy was $125,365.81, a reduction of some $63,000, owing to the fact that the levy for railroad bonds was but $43,733.70, against $97,544.18 in the year 1870, or a reduc- tion in this item alone of some $50,000.
In 1878 the total valnation was $5,505,922; the levy was $135,131.20, an increase of some $10,000, while the levy for railroads was but $34,931.20, or some $10,000 less than in the year 1875.
In 1879 the monetary depression which had set in the year previous, af- fected the valuation as well as the levy; the valuation was $5,305,503; the levy was $120,367.39, of which the sum of $29,780.62 was levied as aid to railroads.
The levy for a number of years has been abont ten mills for the usual and inevitable county and state expenses, seldom, if ever, any less, and usually a trifle more. For the years 1878 and 1879 it was as follows:
1878.
1879.
State
2
mills. State .2 mills.
County
4 mills.
County
. 4 mills.
School
1 mill.
School 1 mill.
Bridge
1} mills.
Bridge
2 mills.
Insane
1} mills.
Insane. 1} mills.
Poor House
.1 mill.
Poor House .1 mill.
Total
11 mills.
Total 11} mills.
The amount raised by taxation, in the county, during the past four years, was the very respectable sum of five hundred and forty thousand, five hun- dred and twenty-one dollars and sixty-two cents ($540,521.62), or abont ten per cent of the total valuation of 1879. The specific purposes to which this money was appropriated during this time were as follows:
361
HISTORY OF WASHINGTON COUNTY.
1876.
State tax.
11,236 33
County tax.
16,854 49
Insane hospital.
5,618 16
R. R. bond.
44,945 30
Bridge .
11,236 33
County school.
5,618 16
District
36,498 57
City
1,676 82
N. G. R. R.
16,671 10
Road.
3,713 64
County poll.
2,230 50
City road
590 07
Total
$ 155,889 47
1877. ·
State tax
$ 11,195 51
County .
19,077 26
County school.
5,597 75
Bridge.
8,396 63
Railroad bond.
39,184 27
Insane hospital
2,798 88
District school.
34,665 28
Washington city.
1,452 86
Brighton city
322 18
Lime Creek cemetery.
383 97
Road .
2,503 67
City road.
606 37
Total
$ 126,178 63
1878.
State tax
$ 11,011 85
County
24,340 19
School
5,505 92
Bridge
8.258 88
Insane
2,752 96
Poor-house
5,505 92
District school
36,720 52
Washington city.
2,911 48
Brighton.
176 88
Marion township-house
205 80
Railroad aid.
34,931 50
Township road.
2,112 36
City road
696 94
Total
$ 135,131 29
352
HISTORY OF WASHINGTON COUNTY.
1879.
State
$ 10,611 82
County
23,453 15
School
5,305 91
Bridge.
10,611 82
Poor-house
5,305 91
Insane.
2,652 96
District school.
29,425 22
City
2,497 42
Railroad aid.
29,780 62
Township.
16 10
Township cemetery
375 64
Special state R. R.
330 82
Road.
1,976 75
Washington city road
968 18
Total
$ 123,312 32
For the purpose of comparison we give the levy of 1878 in two other counties of nearly the same wealth and population:
KEOKUK.
Total valuation, $4,999,537.
TAXES.
LEVY.
AMOUNT.
State
2 mills.
$ 9,997 07
County
3 mills.
14,995 61
School
1 mill.
4,998 54
Bridge
1 mill.
4,998 54
Insane
1 mill.
4,998 53
Poor farm.
1 mill.
4,998 54
County bond
1 mill.
4,998 54
Poll
2,361 00
Road
1,473 15
District; loans of.
31,155 34
Railroad
55,307 58
City
1,032 60
Total
$141,315 04
363
HISTORY OF WASHINGTON COUNTY.
WARREN.
Total valuation, $4,905,937.
TAXES.
LEVY.
AMOUNT.
County,
4 mills.
$ 19,607 03
State
2 mills.
9,803 50
School
1 mill.
4,901 75
Bridge
1} mills.
7,352 59
Poor farm
1} mills.
2,450 85
Bond
1} mills.
2,450 85
Insane
1} mills.
2,450 85
Poll
2,158 00
Road
4,915 88
District
18,185 16
School-house
5,708 12
Contingent
8,567 46
City
2,118 99
Total
$90,733 03
The county expenses are those which the people generally most interest themselves in, and in this direction do they usually attempt retrenchment. They insist upon the privilege of voting one another's property away for the purpose of building railroads, expensive public buildings, and schools, which, after all, are the most important and most economically managed; but the management of the county offices, which are sought after by so many aspirants, is closely scrutinized, and the charge of mismanagement and extravagance is often made and the cry of retrenchment raised for the purpose of making party capital and to further the schemes of certain men in the same party who are anxious to fill the places. The following is a statement of county expenses during the past two years:
1878.
Bridge
$ 8,293 45
Township officers
1,608 25
County officers
4,398 69
Wolf scalps
108 00
Miscellaneous
55,938 75
Pauper .
6,433 18
Criminal prosecution
6,921 26
Elections
442 25
Jurors.
2,307 20
Total
$86,451 03
1
364
HISTORY OF WASHINGTON COUNTY.
1879.
Bridge
$ 3,818 28
Township officers
2,417 62
County officers
3,506 00
Miscellaneous
6,538 02
Poor-house.
3,193 16
Pauper
3,119 44
Criminal prosecution
6,427 52
Elections
655 15
Jurors
2,194 20
Total
$31,869 39
In the exhibit for 1878 the sum $55,938.75, entitled " Miscellaneou's," includes the amount paid on bonds, and not being able to separate this amount from the sum which should legitimately be called miscellaneous, it is given entire. On account of this fact the legitimate county expenses for the year were probably some $50,000 less than is given in the statement.
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