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Show - > ' * ' ? ' " > / \ 9 * f sW sWx . i \ it ' Pu1icsW y Piijbhc Public Pu1ic % . ii * , l Interest f terest Ur Qroys yif . . > .Jl Jl . ! s f ( " J l .5 5 q qI qIf 4 t . , I If- If - IfI ' rf- rf rfi - i " f i " * . , * . ! " / * ' f . * > * - V , V"I ' > ' "I I > < ' ' > x : f 1h'LaIPub1icatiois1f U1 1h'LaIPub1icatiois1 1hLaIPub1icatiois1 1h'LaIPub1icatiois1r Ih L "alPublicationSI alPublicationSI L"alPublicationSI Legal r " _ , Publication With the increasing incfCB'Iing incfCBIing . ' Interest Jnterest bclUzeiu bY bycitfzena Y cit1zena citfzena in the publication of financial lnan- lnan finan- finan financial { - cial statement statements ! of counties , achool school achooltrlctS schooldistatctsi chocdIfCrlctal . ] trlctS distatctsi . and anct anti : ; nihtctpaUU m1l.h1.cJpal1U m1lh1.cJpal1U m1lh1cJpal1U muttlctpaUUM . st , . , 9.Pd 9Pd and andIn . uuIn In Uw the publication pubUcation of or other ther le legals legalsIn legalIn a1s Jsroeedjores In connection with leeal leral legal 'proced- 'proced proced 'procedj Jsroeed-j Jsroeed j 'procedIreS ' pricedurea - j \IreS IreS ores \ , the layxian la11Uan layman and .nd nd . even count co couj ty tyoffclala : offtclalt offclala might . say ay "Why Why " t i9 18 1necessary it itnecessary Itnecessary " necessary that IUch such ! < uch publication PUb pubtcatlorts pubtcatlortsbe ( lcat10J\5 lcat10J 5 \ ! be iMiijnadef t . Ui.de Uide mtadeP ? . 'tiI tiI " ' - ! ' 'j- 'j j 'jii ' ; . - ii " 1 lir ' * . * > , . * , . ) . "AMt AMt " > 'ua.t.lae uat.lae uatlae ' vH .iwimrv iwimrv . _ . , . .I I . ' . . , ? . CVl (14 14 CVlErsmUal (14Lrsenttal ( Ecsantlal ErsmUal Lrsenttal ; tor for f r gafetyIn Safety Eatetr gafety SafetyIn : In the th first tint plaee place pla e , tha the moneywhich money moneyWhich mone ; ' which is xpended expended hy by county coutlty oft OUI OUIm otticers ! - m school 8ChtJol koards boards and 'nd nd dnd ' city coun- coun counells counclla - cite ells clla Li La Is th the taxpapen taxpapera taxpayers ' in money * y You Youhale hn hM hale < e I " B a rl right ht to audit theie these the e expen- expen expenditures exp YouI < * n- n ndlturea nditum - I dlturea ditures at &t t & re regular anj and frequent In- In InUI'VPls Interveta - " UI'VPls UIVPls terveta ' . . You Y < u have h v a right rt ht . to knew know ' I l what is Ii . ! being done with your money mon- mon money nrncy - ey without . teeing being put . to the the'incon theincon th ' incon incon- inconvenience . - ventence venience of colnr comr going to th the records of oftike 1 , UN tb tike several vena political pollUcal political aubdIvLslb aubd1\'J.si aubd1J.si aubd1 'J.si Jsi subdlvbib \ ' . I | j1 j1and . and oiltb of digginy d1gg1n digging ; ' " out ut auch such Infoniia 1norma- 1norma Informa- Informa 1normaIon Informa41on ! oil - flon 41on Ion The Tho publtcatrn publicatiOn of t tinancia flnandal financial flnandalstatementa financialstatements staiements statementa statements In the th newspaper is ta fa a acmvenience acmvenfence i convenience cmvenience cmvenfence for tor the puMlc public , . It also alsosavelt alsi ) savrii savelt the time of the public pubUc om- om off- off omc1aIs offdais offclala ! - ' ! c1aIs dais wh who micht might otherwiw otherwise h be putt puttto puto put putto to Much unBecesmry unnecesaary unnecessary wrk work shoulithey &hou1d hou1d should &hou1dthey shouldthey & they be asked uked to open ncordj recorda records : andgo and andgo ' go over ove-r ove r ovelr - the accounts with a mul mul- mul- mul multitude multitude - andi i tituda titude of IndlvJduala IndlvJdualaI"I'oteetiou Ind ) uals ualsProtection I"I'oteetiou IIoteetiou Protection " ' rrotacti . to r klla 11c lie Otrlcera Offfoera OtrlceraFrom OfffoeraFrom Ofn ra From the tandpoint standpoint of ot the th pub- pub - pubUo public - lie Uo lic official there is a very Import- Import Important Important - . - 1 1ant ant11th ant reason why ashy * hy he wish wtshee wishes to pub pubI I an accounting of his office otflce officeFrom From his hi * point of ot view it la Is veryfortunate vers very veryfortunate fortunate that the law permits anll and anllrequires andrequires anirequires requires him to make these legalpublications legal legalpublications legapublications [ publications The public pubUc official ssafeguard s ssafeguard isafeguard ; safeguard against unfair crIflcUnIs cri\.1cLsI1\ cri.1cLsI1 cri .1cLsI1 1cLsI1 crltleisnl cri.1cLsI1Ls crltleisnlis \ . ' \ > Ls is the fact that . he makes a publicaccounting pubUc public pubUcaccounting publicaccounting ! accounting through a local news newspaper newspaper newspaper newsI I paper To TD make wch such iuch an accounting accountIng account- account - - . ing in any other form than comI con-I con I comIplete conIplete com complete _ - . plete detail so 80 as to inform the thepublic thepublic th thpublic < public just what Is 1s being done with with withthe witthe ! I Ithe the tax t.ax . money places the offlcia otficial official officialin otficialin : in a position where his hLa acts maybe ma may maybe } . be very easily mlsundentoodAccounU misunderstoodAccounting misunderstood mlsundentood otficialI I AccounU Accounting Avidj Avoids DIffieu1UeWhen DUfleultlee DIffieu1Ue DUfleultleeWhen DlffU ltt When a client . place places * hU his affairs affairsin affairsin affainin , in the hands of hli hl hie attorney att.omey attomey . he heexpects heexpects h hexpects < ; expects and gets an a < accounting counting aeounung . : so sothat .sol sol s . < , that h he knows knDVni what is Ls going onThe on onThe The lawyer will wiU Insist that tha the cli client cli- cli client client - . ent receive and read a report ofsuch of ofsuch osuch [ such an accounting It Is Ls quite quiteobvious qult qultobvious < > . obvious that this procedure is to for forthe forthe : the protection of the lawyer lawyl"lt lawyllt " ' aswell as aswell a ; 5 well as of the client cUent Brevity fr4 vlty lt , . * toefe bef efpnts ta rite "kPt kPt taunt "kPtII tauntRecently : " ( t II Ilecentlyth Rectntlythe Ilecently- Ilecently Rectntly- Rectntly Recently - - the th reprfctenfti reprt:6entatl\ reprt:6entatl reprt6entatl reprtaentatP reprt:6entatloll : \ > _ < oll olla of ofa a . largw lal large " printing conC concern rn in an ef ef- ef effort . - - fort . f to cin gain * favr favor with county countycolltmt&sioners countycot count ] conunLulonen colltmt&sioners colltmtsioners cot missfoners & . , , advised thee these coin- coin corn com- com commtsloners . - - $ $ to sav save money ky by on-j on j con-I con I conIdefldlig < : - - onjden6ing denclne den6ing defldlig certain financial financla1 report reportA reports reportASUch reportsSuch * InIterests Interests Such 111 advice waa was W8 ' not In tlW the th In- In Interest In-I In I In- - - - terest terests :0'1had * of BOpd JQP4 gopd &Ov Ov gpvprnmcnt & tOTernt ea4 e.t et ; ) . . ; :0'1 01 3or 3orhad 4 " : ' ihi had t these theBe ' eount County county eo conln conu iittlonertfollowed iittlonert lasionrPkll ' < ) followed such suett sudli a"procedure aprocedure ayprocedure a/proc a proc / " * ure , , the saws sawsIng aav- aav aavIn av- av avtaf - - ' In havetanouhted taf Ing ; In1bUcaUon In \ publication \1bUcaUon 1bUcaUon c coats cost s * would 'WOu14 WOu14 ' have haveamounted have haveftmounted , amounted tanouhted to almocfc almOt almost $ nothing mUting bothing ; : i1 It Itwould 11 , would have'made havemade have ' . made law law'Io violators \'Io 'Io Io \ ' t r.s rs . out outof outof of the county commissioner con'Iml.s$1onera conIml.s1onera conImls1onera commissioners ' . $ * ant and andwould andwould would hav have tripped atripped stripped them of or the thevery thevery th very thing thin ; the th conditioner comtssloners comtsaloners * want- want wanted wanted - ' ed . ed . , namely , the protection agaliul aaalNt against aaalNtunfair againstunfair unfair criticism crlticLam In the handlini hand.lng handlng handling hand.lngof handlingof . of public pubUc money moneyWltn moneyWitn mon y Witn Wltn reference to putellc pubUc public repO'tt.s repOtt.s repOtts reports repO'tt.sta.w reportsthe ' . the ! . law ta.w taw . aay 1SY8 says . , In part , "with with "wtth wtth " sum auftl- auftl auftlclent uffl- uffl uffldent - . - , dent clent de detail taU f to inform thQ th public pulh pub- pub pubI publie - - I lie lic " . ' ' Thia 'Ibis Ibis This mean means * that the report reportshould reportshould should ch uld not be b * be condanwd condensed i 01 or ' orshortened shortened to do d so merely means meansthat meansthat that it la Is anot another r wav wa.v way . to compel compelthe compelthe the taxpayer to guftca gueM guess how hi hla his * m mo me- me menor . - - ney nor Is twing Iwlntr being spent Wla WIse heada heads he da loni long longaIG longage ago aIG age foresaw that legal putellcatlonj publications publicationshad publicationshad had a tw-fold tw fold two-fold two - advantage that of ofprotecting ofprotecting olprotecting protecting the ort1ce officds fflc holder and andtbat andthat ancthat tbat that of making It comenlcrt comenier.t comeniert contenfer.t contenfert . . forthe for forthe t i the th publicTaspayer public pubUc pubUcTaxpayet ' It IlespcnuI1ble Itepmieibie ItepmieibieAnother i aikl Another pubUcI safeguard for the t.he . pub- pub public public - - - I lie lic official when he make makes * a pub- pub publication publicatlon - - llcatlon lication licatlon in complete detail dctaU is 1 thai that , It explains to the taxpayer the thereason th ( reason for higher . taxes t.a.xes ta.xes If suet sucl1 such suchprevail sucl1JXrevail thelreason thel prevail JXrevail In almost all cases wherethere when where wheretb there tb re are excessive excesslVf " expendltureii expendituresthe expendlturei expenditures the it fortit re ret themseivs themselves t taxpayers : : ' : rve : , are the fsponslbia responsible citlisen citizen I : b under- under understands d fort - - 1 stands financallcondition the rt reason > 8son for tor the finanCial financ/all financ all / ! condition of the respective r pectiv political politi- politi political - - cal subdivision subdlviston He H has had it ful fully fully In the financial fin- fin finlanclal financial ly explained published fulI - - I lanclal ancial stilt strlmenf ste , knen Ineni ( , . . Pl Pr ufrllca.tlon ufrllcatlon : llcation ltcation . Infull In InfuB infull fuB full detail dt'tall dttall ' lift lifts * the CTitlclm crtticlim criticism . ! * froncthe trom from tromtile fromthe tile the public official orficial and places it or on onthe the door step of the taxpayerwhere taxpayerwhere taxpayer where onlthe it usually belongsThere belong belongs belongsThE're * onl There ThE're ' are llII"e llIIe " other types of locals legals legalssuch legalssuch localssuch such a so as ; ektate ebtat estate matter matters * sheriff i s a ssales asales sales lists of nominations sum- sum summons sum-I sum I sumImons sumImoos - - mons moos tax sales list lists * and manyl manylothers many man ) ) others In all of these the * * cases tin the I purpose of ot the th publications pubUcaUon . , is t'i ti ' t.he the t.heprotection theprotection . th < protection of the people nd And And the th < I law rf'quire'J rfquireJ requires ' ' complete dt'tail dttail detail ' so that the Infrestai Inte'rests Interests lnterests ' of Innocent par parties parties ' parI I ties t it8 " ' may be protected protectedPublication protectedPublication ' ufclicaU.n ufclicaUn Publication . Protl"Cts ProtlCts Protects rr t tct " < -ct ct - Those Th e Wlu Who WhoPay Pay PayThe y i The yThe publication of the tax tah ta . < sale salelist salelist sal sallist < list is a protection to the man who whohas whohas wh whhas < has paid hia his taxes fI.8 fI8 as . R * well as a * to tothe tothe tthe . ( the political subdivisions ubdiv1sions If U it wcrnot were wereDot werenot Dot not for such 8uch publication the tax'pa taxpa tax- tax taxp.qPT taxpaler ' - p.qPT pqPT paler . > } er would , " ould not know whether all allproperty allproperty alproperty property was bearing its & share &hare hare of ofthl ofthe othe thl the ' " load or whother whether It waa W8li was being beingborne beingborne belniborne borne only by those who voluntarily voluntar- voluntar voluntarily voluntarlly - I ily paid paidSg.feguards paidSafeguards paidSM-fegHRrCs paidSM fegHRrCs Sg.feguards Sgfeguards Safeguards - . Iiurcpnt Innocent InnO M1t raj-tif raj tif Partieg rajtifWhen Pari PartiegWhen - When It 1t cornea comes to shTlif sheriff k Ii salesor saleior sales salesor or bankruptcies the publication 1p l . , una 1ma rma facie tacit fade ' evidence that the oftl off oftlct'rs otflcers ) ct'rs ctrs errs ' and those instituting the ac acWon action actlon Won tion are doing their utmost ut.most . to protect pro proteet protect teet tect Innocent innOct'nt innOctnt ' parties who might mightlose mighlose lose If U such action were taken 1)secret 1secret 1)secretBometimts in insecret insecret ) secret secretBomf't1rnh secretSometimis Bometimts Bomf't1rnh Bomft1rnh Sometimis ' unthlnlLing unthlnkJng unthinking ljg1sJat Ifglslat ljg1sJators Ifglslators l ( glslators ors want to pass laws abolLshing abolishing abolLshinglegal abolishinglegal abolishlnilegal legal publications but no thinldng thinking thinldngsenator thinkingsenator thinklnisenator senator or representativ representative would wouldendorse wouldendorse woul woulendorse < endorse such a plan when he knows knowsthe knowsthe knowthe the reason for rCYr legal publlcatioruunless publications publicationsunless publicationsunless unless he has some .some . selfish motiveTk motive motiveThe motiveThe The * Arcrlcan American Way WaySo W " , BYSo ay BY aySo So complete and detailed publl pubfi publlcation pubfication publlcation cation of financial statements and andother amother other legal legals * through the newspa newspapees newspapars newspapers pees pars i is * the American way of protecting pro protecting protooting tecting tooting American Americans * and of ot protecting protect protectIng protecttag Ing tag our public officeholders The Thiactual 8CtUal actual re . rcspornlblllty responsibility ponsibU1ty of or public of officials officials officlals ! ficials is to lay bare honest hon honorable honorable honorable orable facts facti ; before the citizens sthat S J < Jthat that no wrong conclualons conclusions candrawn can be beclre1O'T1 bdrawn clre1O\'T1 clre1O 'T1 T1 drawn \ ' Were WN'l WNl ' It not for legal publlc-atlons publlc atlons publications l1cations lications - the procaase proce.sses processes . * of democratic demo- demo democratic democratic - cratic government would facebreakdown face a abreakdown ibreakdown ibreakdownIt breakdown breakdownIt It Is quite plain that the interest interestbeing Interesbeing being shown hown shown * by citizen citizens * in the Ie le Iegal legal Iegal gal publication publications * in this newspa newapa newspaper newapaper newspaper per bespeak a healthy situationWe situation situationWe situationWe We find extreme safety in suchsituation such isituation situation both for our taxpayerand and for our public officials |