UC-NRLF $B blO 103 U K fees A- 1 I till •»*•»•»•••• a J 5 ,% g>Mt Snarfc 0f Ammttte Jttfttatta ffltmhtts af tip ffinari* HON. SAMUEL M. RALSTQN GOVERNOR HON. W. H. O'BRIEN AUDITOR OF STATE HON. GILBERT H. HENDREN STATE EXAMINER SPECIAL REPORT TO THE GOVERNOR State Board of Accounts DEPARTMENT OF INSPECTION AND SUPERVISION OF PUBLIC OFFICES Special Report of GILBERT H. HENDREN State Examiner FOR THE PERIOD COMMENCING JUNE 7, 1913, TO JUNE 30, 1914 TO THE GOVERNOR Gilbert H. Hendren, State Examiner George A. Bittler, Deputy Examiner Bert Winters, Deputy Examiner George M. Crane, Law Clerk INDIANAPOLIS : WM. B. BURFORD, CONTRACTOR FOR STATE PRINTING AND BINDING 1914 / ^ p a/ State Board of Accounts op Indiana, State House, Indianapolis, July 29, 1914. Hon. Samuel M. Ralston, Governor : Sir — One year has elapsed since I assumed the position as State Examiner of the State Board of Accounts. In reviewing the work of the past year, I am much gratified with the hearty co- operation and uniform courtesy extended this department by the public officers of Indiana. The mission of the State Board of Accounts is to impartially investigate the public offices of Indiana, to prescribe and install a uniform system of accounting that is practical, economical and understandable ; to clearly define the duties of officials so they will be no longer in doubt as to the correct method of transacting the business of their respective offices, and, through our legal depart- ment, to advise the officials on the legal construction of the stat- utes with the view of aiding officials in the proper discharge of their duties. Field Examiners. The work of examination of public offices, and the installa- tion of public records is assigned to field examiners. This impor- tant work should be done by efficient accountants, of unquestion- able character, who are thoroughly familiar with the offices they are assigned to examine and the duties imposed upon the officials by statute. In reorganizing the field force, in order that I might re- tain only men of the highest standard of efficiency, I have exerted every effort to obtain men who would meet every requirement as to character, ability as accountants, and knowledge of the duties of officials. It is difficult for the general public to understand the great necessity of securing the most efficient men possible for the in- vestigation and examination of public offices. A man may pass a successful competitive examination, under the law, be a graduate of a university or college, have from four to eight years' experience in a county auditor's or county clerk's office, and still it may be necessary to pair a man with such qualifications, for a period of at least two years, with a man who has had from two to three years' practical experience as a field examiner, to assist in making examin- ations of the various township, county, town, city offices and munici- (») 532 1 5 1 paj; light :4iyl '.\^4ter [plants'; before such new field examiner will be sumciently" experienced arid efficient to take the lead in conducting examinations of the various offices, as heretofore stated. New examiners who have had experience as bank, trust com- pany or building and loan association examiners naturally become efficient field examiners in a short period of time. Another important feature of my reorganization program this year was to form a district, composed of a number of counties (excepting the counties which are the permanent residences of such examiners) as near as practicable to the homes of the pair of examiners who were assigned to examine said counties, so that such examiners might easily return home Saturday evenings to spend Sundays with their families. This feature will save a large sum to the taxpayers in the matter of railroad transportation. It has been customary to assign five or six pairs of examiners to a county during the course of a year. We are instruct- ing the present field force, that they may be qualified by January, 1915, so that any pair of examiners may examine all the offices in a county, embracing those of the county, township, city and town. This will reduce the time taken for the examination of all offices fully one-third, as has been demonstrated this year by our most efficient examiners, in the examination of more than one-half of the counties in the State, and will be in accord with my policy of efficiency and economy. Examiners of exceptional ability, who have been on the field force of examiners practically since the accounting law went into effect, have constantly been assigned to duty as examiners of state offices, state institutions, the largest municipal light and water plants and the largest cities and counties in the State. This department demands and has specifically instructed the field examiners that they must thoroughly examine and investigate the offices assigned to them, aid and assist the officials in the proper method of conducting the affairs of their respective offices, com- plete their work in the shortest possible time and extend uniform courtesy to the officers whose records are being examined. Section 7546h Burns Revised Statutes of 1914, of the account- ing law, provides that not to exceed one-half of the field exam- iners shall be appointed from any one political party and all field examiners shall first pass an open, competitive examination, after notice has been given by publication of the time of such examina- tion. Therefore, all examiners are selected on account of their fitness and ability and are assigned to duty in pairs, representing opposite political parties. The injection of "politics" or "white-washed" reports into this department, under the accounting law, cannot honestly be charged and will not be tolerated. Verify Errors with Officer Examined. It is the policy of this department that field examiners, at the close of each examination, shall confer with the officer examined and verify every item of error charged against such officer. The examiners shall respectfully hear said officer's explanation and if satisfactory, credit will be given for such items as are satisfactorily explained. In the event the officer be entitled to credit upon expla- nation of any item or items of error charged against him, deduction will be made therefor and the officer may then pay the amount of the remaining errors to the proper authority and be given proper credit. A large per cent, of errors has been settled with delinquent officials in this manner by our field examiners. Official Given Opportunity to Explain. I have always believed that an official should be given an op- portunity to explain any irregularity in his office or to make good any shortage in his accounts before the same is set out in the re- port on his office. If his explanation be satisfactory and he makes good any discrepancy that may exist in his accounts, he is shielded from public criticism by having the report on his office withheld from the public. The reputation of a man who is neither corrupt nor dishonest should not be jeopardized by giving to the press statements of discrepancy which occurs in most cases through mistakes or mis- interpretations of the law. It shall be my purpose to continue in this course regardless of the criticism of a few ably edited newspapers to the effect that this department is withholding from the public the contents of re- ports and that little is being accomplished by the department. Adjustment of Discrepancies. It is only just and fair to the 1,650 public officials throughout the State — who settled discrepancies between June 7, 1913, and June 30, 1914, as found against them, which discrepancies were largely due to mistakes and misinterpretations of the law — to say that they generally showed such a spirit of willingness and frank- ness in making proper adjustment of such discrepancies as to merit the commendation of this department. In practically every instance where discrepancies were found last year the officials had their records and accounts in splendid condition when examined again this year. I believe that fully ninety per cent, of these same officials are now friends of the accounting law. This proves con- clusively that Indiana is entering upon a new era of conscientious devotion to duty in public office, as a result of the increased confi- dence in the exceptionally wise, safe and 'conservative provisions of our excellent accounting law. Extensive Legal Research Necessary. In defining the duties of officials and giving legal opinions on questions of law affecting public offices, the attorneys of this de- partment have, at all times, exerted every effort to assist the offi- cials in the proper construction of the statutes. Frequently, con- siderable research has been necessary. In doing this work, we have access to the Supreme Court Library, and believe we are doing efficient and valuable service in this line. Statement op Examinations Made. Your attention is respectfully called to the following classified statement showing the number of offices in Indiana under the supervision of this department, the offices examined previous to June 7, 1913, and subsequent to said date : Township Offices — The total number of township offices, including township trustees, township assessors and justices of the peace, is Offices examined one or more times previous to June 7, 1913 — Offices re-examined since June 7, 1913 Offices examined for first time subsequent to June 7, 1913 Offices not examined County Offices — Total number of county offices, including auditors, treasurers, clerks of circuit courts, sheriffs, recorders, coroners, assessors, surveyors, school superintendents, road superintendents, commissioners, infirmaries, prosecutors, children's guar- dians, orphans' homes Offices examined one or more times previous to June 7, 1913 — Offices re-examined since June 7, 1913 Offices examined for first time subsequent to June 7, 1913 Offices not examined Civil Cities— Total number of city offices, including mayors, clerks, treasur- ers, judges, controllers, libraries, cemeteries, Barrett Law assessments, water works, light works, park boards Offices examined one or more times previous to June 7, 1913 — Offices re-examined since June 7, 1913 Offices examined for first time subsequent to June 7, 1913 Offices not examined 3,032 1,196 560 560 223 1,924 307 32 269 Civil Towns — Total number of town offices, including clerks, treasurers, Barrett Law assessments, water works, light works, libra- 1,306 252 252 637 Offices examined one or more times previous to June 7, 1913 417 School Cities — 97 50 50 47 81 4 14 Offices examined one or more times previous to June 7, 1913 School Towns — 213 132 132 Offices examined one or more times previous to June 7, 1913. . . . State Offices— Total number of state offices Offices examined one or more times previous to June 7, 1913 — 31 27 State Institutions — 19 5 5 Offices examined one or more times previous to June 7, 1913 Total 6,522 2,275 2,275 3,390 857 Upon investigation, we find approximately 1,000 justices of the peace in Indiana. There would be fully 2,400 justices of the peace, provided each township, city and incorporated town had the maxi- mum number authorized by statute. However, many townships are without such officials. When I assumed charge of this department, June 7, 1913, the records showed, as set out above, that of the 6,522 public offices and institutions in Indiana, under the supervision of the State Board of Accounts, 2,275 offices and institutions had been examined one or more times during the preceding four years, leaving 4,247 offices and institutions that had never been examined. This number included the officials of a large number of small incorporated towns, justices of the peace, municipal light and water plants, city park boards, Barrett law improvements, and several of the large state institutions. Inasmuch as some offices had been examined three or more times, while others had not received their first examination, I deemed it my duty to examine, without unnecessary delay, all of- fices, as the statutes provide, where no examinations had been made. The result is that, in addition to the re-examination of said 2,275 of- fices, the first examination has been made of 3,390 of said 4,247 offices that had never been examined, practically all of which covered a period of four years. This necessarily made the expense 8 of examinations much heavier for the first half of 1914 than it will be for the remainder of the year. With the close of this year every public office in the State will have been examined by this depart- ment to the close of the last fiscal year. That this work might be brought to a satisfactory conclusion required a temporary in- crease of twenty men in the force of field examiners. However, with the work so well in hand we have reduced the number of ex- aminers from one hundred to sixty men, for the reason that about two-thirds of the work for 1914 has been accomplished. After January next, there will be a further reduction of field examiners to forty men, which number, we believe, will be entirely sufficient to most efficiently continue the field work of this department. By this arrangement the total cost of the department for the remain- ing six months of 1914 will be less than, seventy-five thousand dol- lars ($75,000.00) and the total cost for the examination of all the offices in the whole State for the year 1915 and every year there- after will not exceed one hundred twenty-five thousand dollars ($125,000.00), including per diem of field examiners, car fare, office force and every item of expense in connection with the de- partment. Reducing the Force of Field Examiners. One of the most difficult problems of the department is the proposition of reducing the force of field examiners to the number absolutely needed to transact the business of the department effi- ciently and economically. In making the reduction, experience, effi- ciency, character and tactfulness is the basis upon which field examiners will be retained on the permanent force of examiners. Naturally, I have been criticised by some of the men who have been relieved, and I may be criticised by some of the friends of the men who have been or may hereafter be relieved. Of the field examiners retired from the service and of the twenty field examiners to be retired from the service by the first of the year, a number of the most efficient will be placed on the eligible list of available exam- iners to fill vacancies that may occur from time to time in the per- manent force of forty field examiners to be retained after the first of next year. Some newspaper reporters have insisted that I should give them for publication a list of the names of the men whom I have relieved. This I absolutely refused to do, for the reason that the public might misconstrue the facts as to why these men were re- 9 lieved and do them an injustice. I have the kindliest feeling toward these men. I said to such reporters that the men relieved were generally men of good character, honest and fairly efficient; that I would be pleased to endorse many of them for other similar po- sitions ; that they were relieved as a business necessity in the inter- est of the public, because their services were no longer needed by this department. Efficient Force. It is my determination that the State Board of Accounts shall have the most efficient force obtainable in Indiana and that the public shall have value received for every dollar expended, and that the motto of this department, at all times, shall be efficiency and economy. - • ' . i Field Examiners ' Compensation. " Burns R. S. 1914, Section 7546x." "Such field examiners shall be paid the sum of eight dollars ($8.00) per day for each day actually employed, and one railroad fare each way between their respective homes and the place of examination. " A day under the provisions of this act shall mean a period of eight hours of actual service rendered in the inspection or examina- tion of the accounts of any officer, or ex-officer, institution or mu- nicipality, and no allowance shall be made for the time in traveling to and from the place of examination. No field examiner shall receive more than one per diem, for work performed in any one day, and no other allowance shall be made to such field examiners other than that provided herein. ' ' Field examiners understand that only one round trip railroad fare will be allowed in any one assignment, although the assign- ment may include every office in the county. Assignments made to include every office in the county have been made in more than half of the counties in the State this year. This plan will be folio' ved in practically every county in the State next year. 2—1693 10 OFFICE FORCE AND FIELD EXAMINERS. The office force has been reduced from a maximum of twenty- three to a minimum of fourteen, which is the least possible number that can efficiently and promptly handle the business of the office. In order that the public may know who composes the members of the office force and the present permanent force of field examiners, where they are from, the nature of their educational qualifications, previous business experience and the time each has been with this department, I respectfully submit the following statement of facts as to said office force and field examiners. Six examiners, other than the permanent examiners mentioned, are completing assign- ments before they retire from the force. It will require from two to eight weeks to complete these assignments. STATE BOARD OF ACCOUNTS, MEMBERS OF THE BOARD. Hon. Samuel M. Ralston, Governor. Hon. Wm. H. O'Brien, Auditor of State. Gilbert H. Hendren, State Examiner. Department of Inspection and Supervision of Public Offices, June 30th, 1914. Gilbert H. Hendren, State Examiner, Bloomfield. George A. Bittler, Deputy Examiner, Fort Wayne. Bert Winters, Deputy Examiner, Lebanon. George M. Crane, Law Clerk, Terre Haute. Wm. M. Madden, Audit Clerk, Evansville. Frank X. Garaghan, Clerk to Deputy Examiners, Washington. Joseph B. Workman, Assistant Audit and Form Clerk, Spencer. George E. Bruce, Statistician, Indianapolis. Thomas G. Hedian, Bookkeeper, Indianapolis. Walter C. Galbraith, Correspondence Clerk, Columbus. Nelle Mullinnix, File Clerk, Spencer. Louise Fink, Stenographer and Clerk, Indianapolis. Stella Goza, Stenographer and Clerk, Indianapolis. Garnet Gregory, Stenographer and Clerk, Zionsville. Gilbert II. Hendren, State Examiner, Bloomfield. Education. — Common schools and normal schools of Greene Count}', Indiana ; Central Law School of Indianapolis. Employment. — School teacher ; telegraph operator and railroad agent; township trustee; general merchant; deputy clerk of cir- cuit court of Greene County, eight years ; abstractor of titles, farm mortgage loan and real estate business, twelve years; editor and publisher Bloomfield Democrat; Chief Clerk State Building and Loan Department, two and one-half years ; State Examiner, State Board of Accounts since June 7, 1913. (ii) 12 George A. Bittler, Deputy Examiner, Fort Wayne. Education. — Parochial schools eight years; Woodville, Ohio, preparatory and normal school five years, graduated in the year 1900. Employment. — Taught parochial school, Michigan City; ac- counting department, Penna. R. R. Co., Ft. Wayne ; cashier Nutt- man & Co. Bank, Ft. Wayne ; director in and treasurer of Teutonia Building and Loan and Savings Association, Ft. Wayne. Ap- pointed Deputy Examiner February 14, 1910. Bert Winters, Deputy Examiner, Lebanon. Education. — Common and high schools, Lebanon ; Indiana Uni- versity 1905, 1906, 1907; Lebanon Business College, 1904; Indian- apolis College of Law, 1907, 1908. Employment. — Practiced law at Lebanon 1908-1913. Appointed Deputy Examiner June 7, 1913. George M. Crane, Law Clerk of Department, Terre Haute. Education. — Public schools; Central Normal College at Dan- ville, Ind., about three and one-half years. Emplojonent. — Practicing attorney at Terre Haute, Indiana, since 1892. Prior, taught school in Indiana, Illinois and Texas. Appointed law clerk of the Department of Inspection and Supervi- sion of Public Offices, State Board of Accounts, April 6, 1914. William M. Madden, Audit Clerk, Evansville. Education. — Common schools ; business college. Employment. — Retail business (owner) to 1904; Secretary In- diana Merchants Association to 1906 ; Secretary Evansville Water Department to 1910. Commenced work for State Board of Ac- counts January 10, 1910. Frank X. Garaghan, Clerk to Deputy Examiners, Washington. Education. — Parochial schools and public schools, Washington, Indiana, and Cincinnati, Ohio, about 18 years. Employment. — The Pullman Co., Chicago, 111., from October 1, 1904, to October 1, 1909 ; A. G. Morse Co., November 1, 1909, to July 1, 1911 ; insurance agent, Indianapolis, July 1, 1911, to Octo- ber 1, 1912. Commenced work for State Board of Accounts October 1, 1912. 13 Joseph B. Workman, Assistant Audit and Form Clerk, Spencer. Education. — Common and high schools, Spencer; Northern In- diana Normal and Business College. Employment. — 1883 to 1900, Deputy Auditor 13 years and Aud- itor four years, Owen County; Minute Clerk Indiana State Senate 1891-93 ; 1900 to 1914, tax expert and public auditor. Author and designer of Workman's Simple System of County and City Ac- counts, published 1891-1895. Commenced work for State Board of Accounts October 1, 1913. George E. Bruce, Statistician, Indianapolis. Education. — Common schools and Manual Training High School, Indianapolis. Employment. — Marion County Auditor's office; United States Tire Co.; Standard Oil Co.; public accounting. Commenced work for State Board of Accounts June 9, 1913. Thomas G. Hedian, Bookkeeper, Indianapolis. Education. — Common schools; Loyola and Rock Hill College, Maryland. Employment. — Deputy County Auditor ; Deputy County Treas- urer, Marion County; Deputy City Clerk, Indianapolis; Clerk Police Department, Indianapolis; Clerk Assessment Bureau, In- dianapolis Park Board. Commenced work for State Board of Accounts August, 1910. Walter C. Galbraith, Correspondence Clerk, Columbus. Education. — Public schools fourteen years; Hartsville College one term; Gem City Busines College, Quincy, 111., one year. Employment. — Official court reporter Bartholomew and Deca- tur counties; newspaper editor and proprietor, Columbus. Com- menced work for State Board of Accounts December 15, 1909. Nelle Mullinnix, File Clerk, Spencer. Education. — Spencer common and high schools; Vories Busi- ness College. Employment. — Stenographer, Democratic State Committee; bookkeeper and stenographer, retail hardware store, Spencer ; sten- ographer and bookkeeper Wellington, Sears & Co., New York; book- keeper and assistant cashier, Beem, Peden & Co., bankers, Spencer ; assistant to J. B. Workman, tax adjuster. Commenced work for State Board of Accounts March 21, 1910. 14 Louise Fink, Stenographer and Clerk, Indianapolis. Education. — Public schools ; Indianapolis Business College. Employment. — Democratic State Committee, stenographer; stenographer Capitol Lumber Co. ; stenographer, Legislature of 1909. Commenced work for State Board of Accounts July, 1910. Stella Goza, Stenographer and Clerk, Indianapolis. Education. — Public schools ; Shorthand Training School. Employment. — Stenographer, Albert Gall Co. ; stenographer. Democratic State Committee, three campaigns; stenographer, A. E. McBee, Street Car Adv. Co. ; stenographer, Herbert Foltz, arch- itect; stenographer, Scarborough Publishing Co. Commenced work for State Board of Accounts September 4, 1911. Garnet Gregory, Stenographer and Clerk, Zionsville. Education. — Zionsville grade and high schools, twelve years; East's Business College. Employment. — Stenographer for Indiana S. S. Association; Indianapolis Chamber of Commerce and National Conservation Congress. Commenced work for State Board of Accounts January 23, 1914. PUBLIC ACCOUNTING. [Acts 1909, Sec. 8.] "Such field examiners shall be appointed from applicants who shall have successfully passed an open, competitive examination for testing their fitness for appointment. Such examinations shall be made at stated periods by the chief examiner and deputy examiners after due announcement in the public press, and shall be practical in their character, and as far as may be shall relate to those matters which will fairly test the relative ca- pacity and fitness of the persons examined to discharge the duties of the office, and all appointments of field examiners shall be made solely upon the ground of fitness and without regard to the political affiliation of the appointee, excepting that no more than one-half of the number of field ex- aminers employed at any one time shall belong to any one political party. The state board of accounts is empowered to make and establish, and from time to time alter and amend by-laws, rules and regulations for the proper enforcement of the provisions of this section." The following Field Examiners, making up the list of active men on the 30th day of June, 1914, have all received their com- missions in compliance with the above section. 15 Louis I. Ahlering, Democrat, Indianapolis. Education. — Common schools, eight years; St. Joseph College, Teutopolis, 111., and St. Mary's Institute, Dayton, 0., three years; Commercial College, Evansville, one year. Employment. — Practiced law at Evansville, 1894 to 1908. In- surance business, 1908-1911. Commenced work as Field Examiner November, 1911. REFERENCES. Democrats. Republicans. Wm. M. Mooney, Indianapolis. Jos. McGowan, Indianapolis. * George Wolf, Indianapolis. John W. Foster, Evansville. Bernard Korbly, Indianapolis. G. A. Cunningham, Evansville. Fred B. Robinson, Republican, Crawfordsville. Education. — Common and high schools, fourteen years. Employment. — Merchant 1901-1905; bookkeeper, Crawfords- ville Water and Gas Co., 1905-1909; City Clerk, Crawfordsville, January 3, 1910, to January 5, 1914. Commenced work as Field Examiner January 20, 1914. REFERENCES. Democrats. Republicans. Chas. W. McCabe, Crawfords- J. R. Donnell, Crawfordsville. ville. P. C. Summerville, Crawfords- S. E. Voris, Crawfordsville. ville. John B. Murphy, Crawfords- Charles Harding, Crawfords- ville. ville. John Boyle, Democrat, Indianapolis. Education. — St. Brennan's College, Galway, Ireland, nine years ; Dublin University, Dublin, Ireland, two years. Employment. — Bookkeeper, Mooney-Mueller Drug Co., 1903- 1907 ; Layman-Carey Hdw. Co., 1907-1909 ; Butler Bros., Chicago, 1909-1910; office manager and credit man, Mooney-Mueller Drug Co., 1910 to July, 1913. Commenced work as Field Examiner, July 22, 1913. REFERENCES. Democrats. Republicans. Bernard Korbly, Indianapolis. C. A. Bookwalter, Indianapolis. Wm. J. Mooney, Indianapolis. - Schuyler Haas, Indianapolis. Joseph A. Bell, Indianapolis. James T. Layman, Indianapolis. 16 Luther D. Hutchins, Republican, Wabash. Education. — Wabash common and high schools. Employment. — Deputy County Auditor and bookkeeper of Wa- bash National Bank for ten years. Commenced work as Field Ex- aminer January, 10, 1910. REFERENCES. Democrats. Republicans. William Sharp, Wabash. Geo. Freeman, Wabash. E. E. Eikenberry, Wabash. Fred I. King, Wabash. Nelson G. Hunter, Wabash. W. A. McNance, Wabash. Edward P. Brennan, Democrat, Indianapolis. Education. — Delphi, Indiana, common and high schools; La- Salle Extension University, higher accounting. Employment. — Deputy Treasurer Carroll County; bookkeeper E. N. Hunnicut Coal Co., twelve years; bookkeeper and cost ac- countant, Nordyke-Marmon Co., six years. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. James Meek, Indianapolis. W. C. Marmon, Indianapolis. Wm. M. Fogarty, Indianapolis. Chas. Pigman, Indianapolis. J. F. McCormick, Delphi. E. W. Bowen, Delphi. A. E. Johnson, Republican, Indianapolis. Education. — Public schools, Cuba, Ohio, five years; public schools, Liberty, Indiana, six years. Employment. — School teacher, Union County, six years; Dep- uty Auditor Union County, five years; Auditor Union County, eight years; assistant cashier, Union County National Bank, six years; Deputy Treasurer, Marion County; auditor and manager of agencies, Indianapolis Brewing Co., eight years*. Commenced work for State Board of Accounts September, 1910. REFERENCES. Democrats. Republicans. John W. Minor, Indianapolis. C. A. Bookwalter, Indianapolis. Wm. B. Burford, Indianapolis. Henry L. Smith, Indianapolis. John F. Joyce, Terre Haute. Dr. E. C. Thompson, Indianapo- lis. 17 James L. Burns, Democrat, Brazil. Education. — Common and high schools; DePauw University, three and one-half years; Valparaiso University, one year; In- dianapolis College of Law, two years. Employment. — Deputy Auditor Clay County, 1903-1906 ; Aud- itor of Clay County, 1907-1910. Commenced work as Field Exam- iner February, 1911. REFERENCES. Democrats. Republicans. C. G. Scofield, Brazil. W. E. Carpenter, Brazil. W. E. Graeser, Center Point. Geo.' Reberger, Brazil. J. V. Goshorn, Clay City. W. H. Cutchall, Brazil. John H. Boltz, Republican, Winchester. Education. — Common and high schools, Winchester. Employment. — Auditor Randolph County four years ; assistant postmaster, Winchester, two years; public accountant and book- keeper; Deputy State Examiner, June 7, 1909, to June 7, 1913. Commenced work as Field Examiner, July 1, 1913. REFERENCES. Democrats. Republicans. Fred S. Caldwell, Winchester. J. S. Engle, Winchester. Joseph C. Gard, Winchester. L. J. Monks, Indianapolis. John Kabel, Winchester. J. P. Goodrich, Indianapolis. Michael D. Casper, Democrat, Cannelton. Education. — Common schools, Perry County; Preparatory, scientific, classical, commercial and law courses, Valparaiso Univer- sity, four years; several spring terms, special courses, Valparaiso University. Employment. — Deputy Auditor Perry County, 1894-1907 ; Dep- uty County Treasurer, 1907-1908 ; County Attorney two years ; City Attorney, Cannelton, four years. Commenced work for State Board of Accounts October 3, 1910. REFERENCES. Democrats. Republicans. Philip Zoercher, Indianapolis. J. W. Dyer, Cannelton. A. P. Fenn, Tell City. John Zimmerman, Cannelton. D. E. Hicks, Cannelton. John Conway, Tell City. 18 Walter D. Schreeder, Republican, Evansville. Education. — Evansville grade and high schools, twelve years. Employment. — Deputy in offices of Township Assessor, County Assessor and County Auditor, Vanderburgh County for ten years. Commenced work as Field Examiner July 21, 1913. REFERENCES. Democrats. Republicans. Chas. P. Beard, Evansville. C. P. Hardesty, Evansville. John W. Spencer, Evansville. M. S. Sontag, Evansville. W. H. Vollmer, Vincennes. F. J. Sholz, Evansville. Albert N. Doyle, Democrat, Marion. Education. — Common and high schools; graduate of DePauw University, class of 1900. Employment, — Jason Willson & Co., Exchange Bank, Marion, five years; American National Bank, Indianapolis, three years. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. Wm. E. Siddons, Marion. Geo. L. Cole, Marion. Meade S. Hays, Marion. E. Harvey, Marion. M. M. Kilgore, Marion. J. T. Strange, Marion. William S. Gard, Republican, Cory. Education. — Public schools ; U. C. College, Merom, three years ; Central Normal College, Danville, one year. Employment. — General merchandise and Township Trustee last five years. Commenced work as Field Examiner January 20, 1914. REFERENCES. Democrats. Republicans. Ralph W. Moss, Brazil. Dr. Oliver James, Cory. E. A. Staggs, Brazil. J. J. Jones, Brazil. M. C. Lanning, Brazil. R. E. Wolfe, Brazil. 19 Prank Gardner, Democrat, Scottsburg. Education. — Common schools; Borden Institute, three years; Indiana State University, three years; graduated in Law Depart- ment, Illinois University in 1900. Employment. — Deputy Auditor Scott County, 1901-1902 ; Aud- itor Scott County, 1903-1910; practiced law January 1, 1911, to July 22, 1913; County Attorney, Scott County, 1912 and 1913. Commenced work as Field Examiner July 22, 1913. REFERENCES. Democrats. Republicans. Mark Storen, Scottsburg. J. R. Rickard, Scottsburg. Robert Blunt, Scottsburg. J. L. Bartel, Scottsburg. W. L. Morrison, Scottsburg. John M. Lewis, Seymour. Horace W. C. Posdick, Republican, Indianapolis. Education. — Common schools; Shortridge High School, two and one-half years. Employment. — Employed at Indiana National Bank, fifteen years. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. Charles Remster, Indianapolis. Linton A. Cox, Indianapolis. John Rauch, Indianapolis. V. T. Malott, Indianapolis. A. B. Armstrong, Indianapolis. Robt. H. Bryson, Indianapolis. Willard H. Glide well, Democrat, Williamsburg. Education. — Common schools and high school, Fairland, Indi- ana ; Brookville Normal, three terms. Employment. — Editor, publisher and owner of newspapers at Greensburg and Brazil ; school teacher, Fairfield and East Conners- ville; County Surveyor, Franklin County, four years; Superin- tendent Public Schools, Fayette County, one term. Commenced work as Field Examiner April 1, 1912. REFERENCES. Democrats. Republicans. John I. Hoffman, Indianapolis. Web. Woodfill, Greensburg. Douglas Morris, Indianapolis. Jack Jones, Brazil. Joshua Allen, Richmond. W. E. Carpenter, Brazil. 20 Isaiah D. Wiest, Republican, Indianapolis. Education. — Common schools; Miami Commercial College at Dayton, Ohio. Employment. — 1900-1906, auditor for New Telephone Co. and New Long Distance Telephone Co. ; June, 1906 to January 1, 1910, represented manufacturers of concrete machinery. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. Hugh Dougherty, Indianapolis. A. H. Nordyke, Indianapolis. Albert Sahm, Indianapolis. Bert McBride, Indianapolis. J. A. M. Adair, Portland. Jesse W. Weik, Greencastle. James P. Haefling, Democrat, Decatur. Education. — Common schools of Adams County. Employment. — Deputy Clerk of Circuit Court of Adams Coun- ty, 1900-1907; Clerk of Circuit Court, Adams County, 1908-1911. Commenced work as Field Examiner January 23, 1912. REFERENCES. Democrats. Republicans. L. G. Ellingham, Indianapolis. E. V. Fitzpatrick, Indianapolis. G. S. Niblack, Decatur. J. F. LaFollette, Portland. D. E. Smith, Decatur. C. A. Dugan, Decatur. Leonard R. Schrader, Republican, Columbia City. Education. — Public schools; Taylor University, Upland, three years ; Indiana University, two years. Employment.— Principal Coesse schools, three years; Deputy Clerk of Circuit Court, Whitley County, two years; Bank Clerk Columbia City National Bank, one year; Deputy County Auditor, Whitley County, three years. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. W. H. O'Brien, Lawrenceburg. John E. Reed, Indianapolis. W. H. Vollmer, Vincennes. W. W. Williamson, Columbia W. F. McNagny, Columbia City. City. F. L. Myers, Columbia City. 21 Frank D. Haimbaugh, Democrat, Muncie. Education. — Common and high schools; graduate scientific course at Valparaiso University and Normal .School. Employment. — Editor, owner and publisher of newspapers and proprietor of job printing establishment. Commenced work as Field Examiner July, 1913. REFERENCES. Democrats. Republicans. Edward Tuhey, Muncie. W. E. Hitchcock, Muncie. H. R. Wysor, Muncie. A. G. Matthews, Muncie. V. W. Jones, Muncie. C. M. Kimbrough, Muncie. Mack Pogue, Republican, Angola. Education. — Common schools; Central Normal College, Dan- ville, two years; graduate of Commercial Department. Employment.— 1900-1907 with W. E. Miller Co. department store, Winchester; 1907-1911, County Auditor Randolph County. Commenced work as Field Examiner January 7, 1912. REFERENCES. Democrats. Republicans. Fred S. Caldwell, Winchester. Wm. E. Miller, Winchester. Oliver Davis, Winchester. Wm. D. Kiser, Winchester. Clarence Mullen, Winchester. J. S. Engle, Winchester. William A. Hammond, Democrat, Ft. Wayne. Education. — Public schools, ten years; M. E. College, Ft. Wayne, one year ; Valparaiso school, one year ; International Busi- ness College, Ft. Wayne, four months. Employment. — Deputy Clerk of Circuit Court of Allen County, ten years. Commenced work as Field Examiner January 10, 1910 REFERENCES. Democrats. Republicans. W. P. Breen, Ft. Wayne. Owen N. Heaton, Ft. Wayne. Charles M. Nizer, Ft. Wayne. H. G. Hogan, Ft. Wayne. Edward Rennert, Ft. Wayne. E. G. Ricker, Ft. Wayne. 22 Thomas D. Barr, Republican, Muncie. Education. — Public schools; Fairmount Academy, one year; Normal schools, two years ; business college graduate. Employment. — High school and academy teacher, six years; U. S. A. meat inspector, one year ; Deputy Auditor Grant County, 1911-12-13. Commenced work as Field Examiner October 14, 1913. REFERENCES. Democrats. Republicans. Oscar Bradford, Marion. John McLain, Marion. William Hayes, Marion. R. A. Morris, Fairmount. Charles Nelson, Marion. Harry Connolly, Upland. Horatio Harryman, Democrat, Bedford. Education. — Common schools; Central Normal College, Dan- ville, two years. Employment. — Assistant cashier Bedford National Bank; Dep- uty County Auditor of Lawrence County. Commenced work as Field Examiner January 17, 1910. REFERENCES. Democrats. Republicans. J. B. Marshall, Shoals. T. J. Brooks, Bedford. W. A. Brown, Bedford. W. E. McCormick, Bedford. J. A. Gunn, Bedford. S. H. Ross, Shoals. Alvin B. Ham, Republican, Paoli. Education. — Public schools; Southern Indiana Normal School, Paoli, three years; Northern Indiana Normal School, Valparaiso, one year. Employment. — Eight years, ending December 31, 1912, was Auditor of Orange County ; for seventeen years prior to that time was cashier of Orange County Bank, Paoli. REFERENCES. Democrats. Republicans. Thomas Taggart, French Lick. John T. Stout, Paoli. T. B. Buskirk, Paoli. Joynce Monyhan, Orleans. John Lingle, Orleans. A. W. Bruner, Paoli. 23 Gilbert H. Hendren, Jr., Democrat, Bloomfield. Education. — Common and high schools of Bloomfield ; five sum- mer terms in Greene County Normal, teacher's course and book- keeping ; one year in American Central Law School. Employment. — Mercantile business; Deputy Sheriff of Greene County; Clerk and Auditor of Grand and Denison Hotels, Indian- apolis, and of French Lick Springs Hotel; manager of Wells Ho- tel, French Lick; abstractor of titles, Bloomfield; practiced • law at Linton three years; Auditor for United States Steel Corpora- tion at Gary three months prior to employment with State Board of Accounts. Commenced work for State Board of Accounts June 1, 1911 ; first assignment as Field Examiner August 1, 1911. REFERENCES. Democrats. Republicans. Dr. Geo. F. Edenharter, Indian- Clyde O. Yoho, Bloomfield. apolis. Otto F. Herold Bloomfield. Thos. Taggart, French Lick. Oscar E. Bland, Linton. Joe Moss, Linton. Sanford F. Coons, Republican, Indianapolis. Education. — Public schools, eight years; classical schools, two years ; business college, one year. Employment. — Deputy County Treasurer, Marion County, ten years; Deputy State Treasurer one year. Commenced work as Field Examiner January 27, 1912. REFERENCES. Democrats. Republicans. Albert Sahm, Indianapolis. Robt. H. Bryson, Indianapolis. Chas. Maguire, Indianapolis. W. H. Roberts, Indianapolis. John W. Minor, Indianapolis. Frank Stalnaker, Indianapolis. Ira Holland', Democrat, Brazil. Education. — Common schools, eleven years. Employment. — Deputy Prosecuting Attorney Clay County, one year; editor Brazil Democrat, one year; Deputy Clerk of Circuit Court, Clay County, nine years; abstractor of titles, one year. Commenced work for State Board of Accounts January 10, 1910. " REFERENCES. Democrats. Republicans. John M. Rawley, Brazil. John G. Bryson, Brazil. Ralph W. Moss, Brazil. Roy L. Shattuck, Brazil. T. W. Englehart, Brazil. Harry D. Falls, Brazil. 24 Cyril C. Connelly, Republican, Rockville. Education. — Graded and high schools, Rockville, eleven years; Purdue University, three years. Employment. — Bookkeeper, Parke State Bank, Rockville ; Cen- tral National Bank, Greencastle; Allen Bros. Department Store, Greencastle ; Solicitor for Central Life Insurance Co., Indian- apolis; traveling salesman, Baker- Vawter Co., Chicago. Com- men'ced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. J. S. McFadden, Rockville. Howard Maxwell, Rockville. Isaac R. Strouse, Rockville. Jacob S. White, Rockville. James E. Elder, Rockville. J. M. Johns, Rockville. Henry A. Kernodle, Democrat, Lebanon. Education. — Common and high schools; Central Normal, Dan- ville ; State Normal, Terre Haute ; Northern Indiana Normal, Val- paraiso. Employment. — School teacher, Boone County, three years ; Dep- uty County Auditor Boone County, three years; Deputy Clerk of Circuit Court Boone County, two years; bookkeeper Rhodes-Bur- ford Furniture Co., Indianapolis. Commenced work as Field Ex- aminer January 10, 1910. REFERENCES. Democrats. Republicans. O. P. Higgins, Lebanon. J. M. Nicely, Jamestown. B. F. Simmons, Lebanon. Morris Ritchie, Lebanon. C. L. Airhart, Lebanon. Lafayette Wilson, Lebanon. Rollie Morris, Republican, Rockport. Education. — Common and high schools; Central Normal Col- lege, Danville, two terms. Employment. — School teacher, seven years; Township Assessor, four years; assistant cashier First National Bank, Rockport, one year; Deputy County Auditor Spencer County, six years. Com- menced work as Field Examiner January 23, 1912. REFERENCES. Democrats. Republicans. W. W. Kellams, Rockport. J. A. Hopkins, Rockport. R. E. Roberts, Rockport. W. C. Mason, Rockport. Henry Hoch, Rockport. J. W. Strassel, Rockport. 25 James W. King, Democrat, Indianapolis. Education. — Public schools, ten years; Butler University, two years. Employment. — Employed in office and managerial work with New Long Distance Telephone Co., Studebaker Co. Branch, Pitts- burgh, German American Trust Co., Indiana Investment Securi- ties Co. ; Real Estate business in Chicago and Indianapolis. Com- menced work as Field Examiner July 14, 1913. REFERENCES. Democrats. Republicans. Jos. E. Bell, Indianapolis. Geo. B. Gaston, Indianapolis. Jos. A. Rink, Indianapolis. Wm. E. English, Indianapolis. J. 0. Henderson, Indianapolis. Chas. Pierson, Indianapolis. Lawrence P. Orr, Republican, Columbus. Education. — Common and high schools, Columbus ; Butler Col- lege 1901-02. Employment.— C. L. S. & E. R. R, Co., Joliet, 111., 1900-1901; First National Bank, Columbus, 1902-1906 ; City Clerk, Columbus, 1906-1910; P. H. McCormack Co., Columbus, 1910-1911. Com- menced work as Field Examiner January 15, 1912. REFERENCES. Democrats. Republicans. J. W. Suverkrup, Columbus. Hugh Th Miller, Columbus. Karl H. Volland, Columbus. Wm. G. Irwin, Columbus. James Cochrane, Columbus. Chas. J. Remy, Indianapolis. Louis T. Koerner, Democrat, Jasper. Education. — Huntingburg schools ; National Preparatory, High- land Falls, N. Y., five months; Evansville Business College, eight months. Employment. — Deputy Auditor Dubois County, fourteen years. Commenced work as Field Examiner February 19, 1912. REFERENCES. Democrats. Republicans. Geo. R. Wilson, Indianapolis. W. S. Hunter, Jasper. R. M. Milburn, Jasper. Dr. M. Schumacker, Jasper. Bomar Traylor, Jasper. John Mehringer, Jasper. 3—1693 26 Charles E. Weybright, Republican, Evansville. Education. — Public schools ; Indiana State Normal, two years ; Indianapolis Night Law School, one year; Valparaiso Normal School, one term. Employment— School teacher, 1898 to 1903; Deputy County Auditor, Whitley County, 1903 to 1907 ; Deputy Clerk of Supreme Court, 1907 to 1910. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. John W. Brand, Columbia City. Ed V. Fitzpatrick, Indianapolis. D. V. Whiteleather, Columbia Quincy A. Myers, Indianapolis. City. Hugo Logan, Columbia City. Andrew A. Adams, Columbia City. Edward A. Major, Democrat, Indianapolis. Education. — Shelbyville common and high schools. Employment. — Bookkeeper for Shelbyville Democrat, Dr. Luck- ett, Indianapolis Telephone Co. and A. B. Meyer and Co. Com- menced work as Field Examiner September 16, 1913. REFERENCES. ■ Democrats. Republicans. Albert Sahm, Indianapolis. William Fortune, Indianapolis. J. G. Deprez, Shelbyville. J. R. Mesick, Shelbyville. M. O. Sullivan, Shelbyville. Elisha Sexton, Shelbyville. Theodore McCain, Progressive, Princeton. Education. — Common and high schools; Valparaiso Normal, two years ; Princeton Normal College, one year. Employment. — Deputy Sheriff Gibson County, six years ; clerk Southern R. R. Co., two years ; employed by city of Princeton, three years. Commenced work as Field Examiner July 16, 1913. REFERENCES. Democrats. Republicans. Thos. Duncan, Indianapolis. A. P. Twineham, Princeton. S. L. Vandever, Princeton. Jno. W. Brady, Princeton. Dr. R. A. Cushman, Princeton. T. J. Fisher, Princeton. 27 William A. Marsh, Democrat, Indianapolis. Education. — Public schools; County Normal, Bluffton. Employment.— County Auditor Wells County, 1899 to 1903; assistant cashier Wells County Bank, 1904 to 1905 ; cashier Kokomo National Bank, 1906-1909. Commenced work for State Board of Accounts July 1, 1909. REFERENCES. Democrats. Republicans. Hugh Dougherty, Indianapolis. R. S. Todd, Bluffton. W. M. Fogarty, Indianapolis. H. C. Arnold, Bluffton. L. A. Williamson, Bluffton. J. C. Blackledge, Kokomo. Tracy W. Whitaker, Republican, Frankfort. Education. — Common and high schools; business college, one year. Employment. — Manager Gas Co., Frankfort; Deputy County Clerk, Clinton County; Deputy Treasurer, Clinton County; chief clerk to Train Master Illinois Central R. R. Company. " Commenced work as Field Examiner July 14, 1913. REFERENCES. Democrats. Republicans. Joseph Combs, Frankfort. H. C. Sheridan, Frankfort. H. H. Flora, Frankfort. H. M. Cohee, Frankfort. S. T. Murdock, LaFayette. T. N. Lucas, Frankfort. John T. Morris, Democrat, Shoals. Education. — Public schools; three years Mitchell Normal. Employment. — County Superintendent of Schools, Martin County, eight years; Auditor of Martin County, eight years. Commenced work as Field Examiner July 18, 1913. REFERENCES. Democrats. Republicans. Benj. C. Johnson, Shoals. H. I. Houghton, Shoals. J. W. Ogden, Washington. O. A. Baker, Shoals. G. W. Gates, Loogootee. Edgar Witcher, Shoals. 28 Robert W. Burton, Republican, Washington. Education. — Washington graded schools, eight years; Blount College, Maryville, Tenn., one year; Bryant and Stratton Business College, Louisville, Ky., one year. Employment. — Deputy County Recorder, Daviess County; Deputy Clerk of Circuit Court, Daviess County; Deputy Postmas- ter, Washington; Conductor and Auditor, Pullman Sleeping Car Company. Commenced work as Field Examiner July 19, 1913. REFERENCES. Democrats. Republicans. John W. McCarty, Washington. Elisha Hatfield, Washington. Lew Core, Washington. Dr. Chas. Yenne, Washington. Miles G. 'Neall, Washington. W. Ray Gardiner, Washington. John H. 'Neall, Democrat, Indianapolis. Education. — Parochial schools, Washington, eight years; pub- lic schools, Washington, four years ; Georgetown University, Wash- ington, D. C, two years. Employment. — Bookkeeper and accountant, J. V. Farwell Com- pany; Pullman Sleeping Car Company; Excelsior Supply Com- pany; Hughes Teaming Company; Chicago Steel Manufacturing Company; B. & 0. S.-W. R. R. Company; T. B. Laycock Manu- facturing Company ; public accountant. Commenced work as Field Examiner June 27, 1910. REFERENCES. Democrats. Republicans. E. J. Fogarty, Michigan City. E. V. Elsworth, Purdue Uni- D. C. Peyton, Jeffersonville. versity. Guy C. Hanna, Plainfield. J. C. Billheimer, Indianapolis. T. B. Laycock, Indianapolis. Charles A. Ramsey, Republican, Muncie. Education. — Winchester public schools; A. D. Welt College, Dayton, Ohio. Employment. — State of Indiana, bank examiner; accountant E. J. Cady, Chicago; accountant Sol Meyer, receiver T. B. Laycock Co.; public accountant. Commenced work as Field Examiner July 26, 1913. REFERENCES. Democrats. Republicans. Francis M. Williams, Muncie. John E. Reed, Indianapolis. John D. Kelley, Muncie. J. C. Billheimer, Indianapolis. M. Retherford, Muncie. F. D. Stalnaker, Indianapolis. 29 Walter G. Owens, Democrat, Bedford. Education. — Public schools, Bedford. Employment. — Railroad agent "Monon Route," Bedford for twelve years, ending December 1, 1902 ; County Auditor Lawrence County, January 1, 1903, to December 31, 1910. Commenced work as Field Examiner March, 1911. REFERENCES. Democrats. Republicans. J. A. Gunn, Bedford. J. R. Voris, Bedford. J. H. Underwood, Bedford. T. J. Brooks, Bedford. W. A. Brown, Bedford. F. D. Hatfield, Bedford. John D. Williams, Republican, Bedford. Education. — Common and high schools; Indiana University, two years. Employment. — Deputy Postmaster of Bedford, eight years; Settlement Clerk, State Auditor's office, four years; Building and Loan Examiner, State Auditor's office, two years. Commenced work as Field Examiner November 17, 1913. REFERENCES. Democrats. Republicans. J. A. Gunn, Bedford. Chas. Allen, Bedford. Thos. Brinkworth, Bedford. J. R. Voris, Bedford. J. H. Underwood, Bedford. T. J. Brooks, Bedford. Webster Parry, Democrat, Richmond. Education. — Educated at private schools of Newport, Ind., and Hadley's Academy at Richmond. Employment. — Bookkeeper for more than 20 years; City Con- troller of Richmond, 1909 and 1910. Commenced work as Field Examiner January 10, 1910, REFERENCES. Democrats. Republicans. Dr. R. Schillinger, Richmond. Edgar F. Hiatt, Richmond. Pettis A. Reid, Richmond. Henry C. Fox, Richmond. Chas. B. Beck, Richmond. Henry C. Starr, Richmond. 30 Charles B. Daly, Republican, Winchester. Education. — Public schools of Randolph County. Employment. — School teacher, ten years; Deputy Clerk of Circuit Court of Randolph County, four years. Commenced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. Fred S. Caldwell, Winchester. J. P. Goodrich, Indianapolis. Alva Hindsley, Indianapolis. Union B. Hunt, Indianapolis. E. J. Hinshaw, Lynn. James S. Engle, Winchester. George Pence, Democrat, Columbus. Education. — 1857 to 1870 Columbus public and subscription schools; Indiana University and Wabash College. Employment. — 1904, finished an eleven-year connection with the Cerealine Mfg. Co., Indianapolis and Columbus, as its general accountant; auditor of Indianapolis Abattoir Co. two years; gen- eral accountant. Commenced work as Field Examiner April, 1910. REFERENCES. Democrats. Republicans. Dean Bottorff, Columbus. W. A. Mooney, Columbus. E. R. Shea, Columbus. Chas. S. Baker, Columbus. Chas. Talkington, Columbus. Frank Griffith, Columbus. Arthur W. Beal, Republican, Indianapolis. Education. — Common and high schools of Bedford and Salem. Employment. — Traveling lumber "salesman, Pearl River Lumber Co. ; traveling auditor, Indianapolis Brewing Co. Commenced work for State Board of Accounts, October 1, 1912. REFERENCES. Democrats. Republicans. Thos. M. Honan, Indianapolis. C. O. VanHorn, Indianapolis. Jos. L. Reiley, Indianapolis. Martin Hugg, Indianapolis. Burt New, Indianapolis. Marion Ensley, Indianapolis. 31 George A. Scheer, Democrat, Jeffersonville. Education. — Public schools and business college. Employment. — Clerk and telegraph operator B. & 0. S.-W. R. R. Co. 1884 to 1896, and local freight and passenger agent same company 1896 to 1909 inclusive; Treasurer Clark County 1909- 1912. Commenced work as Field Examiner July, 1913. REFERENCES. Democrats. Republicans. Geo. H. Voight, Jeffersonville. A. A. Swartz, Jeffersonville. Samuel L. Scott, Jeffersonville. Dr. F. C. Hancock, Jefferson- D. C. Peyton, Jeffersonville. ville. Wm. Fox, Jeffersonville. Joshua T. Crandell, Republican, Terre Haute. Education. — Northern Indiana University, one year; public schools; State Normal, two years. Employment. — Deputy Treasurer Vigo County, two years; Deputy Clerk of Circuit Court, Vigo County, three years; ab- stractor of titles, two years; Deputy Township Assessor; book- keeper American Car and Foundry Co. ; school teacher. Com- menced work as Field Examiner January 29, 1912. REFERENCES. Democrats. Republicans. James S. Royse, Terre Haute. S. Anderson, Terre Haute. Judge J. E. Cox, Terre Haute. John Crawford, Terre Haute. Harry Schloss, Terre Haute. F. Buckingham, Terre Haute. John B. Seitz, Democrat, Nashville. Education. — Public schools and State Normal. Employment. — Auditor Brown County, eight years ; mercantile business two years. Commenced work as Field Examiner Jan- uary 19, 1914. •REFERENCES. Democrats. Republicans. W. L. Coffey, Nashville. J. M. Jones, Nashville. Geo. W. Long, Nashville. A. Percifield, Nashville. W. W. Deupree, Franklin. Frank Wallace, Franklin. 32 Orpha A. Hutchens, Republican, Noblesville. Education. — Common and high schools; Indianapolis Business College. Employment. — Bookkeeper Noblesville Milling Co., five years; teaching in Indiana Business College at Lafayette, one. year; Deputy Auditor of Hamilton County, three and one-half years. Commenced work as Field Examiner July 14, 1913. REFERENCES. Democrats. Republicans. W. E. Longley, Noblesville. Geo. Griffin, Noblesville. C. S. Jenkins, Noblesville. Geo. Christian, Noblesville. Meade Vestal, Noblesville. A. J. Brown, Noblesville. James D. Smith, Democrat, Dana. Education. — Common and high schools ; Benton, Ky., Academy, three years; Lyons Commercial College, Paducah, Ky., one year. Employment. — General merchant, six years • general commercial accounting, four years. Commenced work as Field Examiner September 23, 1910. REFERENCES. Democrats. Republicans. John W. Redmond, Dana. Dr. 0. M. Keys, Dana. M. F. Collier, Dana. J. E. Haddon, Dana. Geo. D. Sunkel, Dana. S. E. Scott, Dana. Harvey E. Cushman, Progressive, Bloomfield. Education. — Common schools, county normal and completed work at DePauw Normal, 1888 ; attended DePauw University 1885- 1886. Employment. — Superintendent Greene County public schools, six years; lecturer for Woodmen, two years; teacher in city schools at Linton, two years; State Insurance Examiner, State Auditor's office, four years; National Secretary of Southern Wood- men at Birmingham, Ala., two years. Commenced work as Field Examiner July, 1913. REFERENCES. Democrats. Republicans. Frank Manley, Indianapolis. Frank L. Jones, Indianapolis. A. 0. Fulkerson, Washington. Oscar Dye, Indianapolis. Richard Park, Sullivan. Cyrus W. Neal, Indianapolis. 33 Hugh D. Studabaker, Democrat, Valparaiso. Education. — Common and high schools, Bluffton. Employment. — Newspaper editor; Clerk Circuit Court Wells County. Commenced work as Field Examiner July 14, 1913. REFERENCES. Democrats. Republicans. Hugh Dougherty, Indianapolis. R. S. Todd, Bluffton. W. A. Kunkel, Bluffton. L. G. Starr, Bluffton. Geo. L. Saunders, Bluffton. Wm, R. Barr, Bluffton. Edward D. Farmer, Republican, Bloomington. Education. — Common and high schools; Central Normal Col- lege; Indiana State University. Employment. — Treasurer of city of Bloomington seventeen months; Deputy Auditor of Monroe County, four years. Com- menced work as Field Examiner January 10, 1910. REFERENCES. Democrats. Republicans. Edwin Corr, Bloomington. Chas. E. Henderson, Indianap- Oscar Cravens, Bloomington. olis. Rufus H. East, Bloomington. Ira C. Batman, Bloomington. Walter Bradfute, Bloomington. Clyde Strait, Democrat, Hartford City. Education. — Common and high schools; Eastern Indiana Nor- mal, one year ; Marion Normal College, three years. Employment. — School teacher; Clerk of Circuit Court, Black- ford County, four years. Commenced work as Field Examiner January 29, 1914. REFERENCES. Democrats. Republicans. E. E. Cox, Hartford City. John Lenox, Hartford City. A. G. Emshwiller, Hartford S. C. Levy, Hartford City. City. W. E. Bowman, Hartford City. J. P. Cronin, Hartford City. 34 Birney D. Spradling, Republican, Rushville. Education. — Common and high schools, Rushville; graduate of Earlham College ; post-graduate course in Wisconsin University. Employment. — Traveling Deputy, State Statistician; Deputy Clerk of Circuit Court, Rush County; assistant to John A. Lapp, Legislative Librarian. Commenced work as Field Examiner July 14, 1913. REFERENCES. Democrats. Republicans. John D. McGee, Rushville. Will M. Sparks, Rushville. Leonidas Link, Rushville. James E. Watson, Rushville. A. M. Taylor, Rushville. John K. Gowdy, Rushville. Berton Stout, Democrat, Indianapolis. Education. — Common and high schools; Wabash College, two years ; Lain 's Business College. Employment. — Bookkeeper Central Union Telephone Co. Com- menced work as Field Examiner July 28, 1913. REFERENCES. Democrats. Republicans. Frank E. Payne, Indianapolis. R. E. Niven, Thorntown. Jos. L. Reiley, Indianapolis. J. F. McClure, Anderson. J. A. Coons, Lebanon. Louis Reese, Indianapolis. Francis L. Crowe, Republican, Portland. Education. — Public schools, Lebanon; Ohio Normal, one year"; Indiana State Normal, one year ; Indiana State University, one and one-half years. Employment. — County Superintendent of Schools, Jay County, 1897 to 1903; Clerk of Circuit Court, Jay County, 1904-1907; real estate business 1908-1911. Commenced work as Field Examiner January 24, 1912. REFERENCES. Democrats. Republicans. J. A. M. Adair, Portland. Wm. Haynes, Portland. James J. Moran, Portland. J. A. Jacqua, Portland. John M. Smith, Portland. C. C. Cartwright, Portland. 35 Statements showing actual cost of the operation of the public accounting law and the recoveries made and amounts due on cases pending settlement from June 7, 1913, to June 30, 1914. COST OF DEPARTMENT JUNE 7, 1913, TO JUNE 30, 1914. June 7, 1913-Sept. 30, 1913— Officers $4,053 38 Oct. 1, 1913-June 30, 1914— Officers 9,443 17 $13,496 55 June 7, 1913-Sept. 30, 1913— Clerical assistance . . . 4,482 16 Oct. 1, 1913-June 30, 1914— Clerical assistance ...13,712 17 18,194 33 June 7, 1913-Sept. 30, 1913— Office expense 1,628 79 Oct. 1, 1913-June 30, 1914— Office expense 2,778 52 4,407 31 Total $36,098 19 Printing, as Shown by the Records of the Office of Clerk of Bureau of Public Printing. June 7, 1913-Sept. 30, 1913 $380 38 Oct. 1, 1913-June 30, 1914 4,304 09 *4,684 47 Field Examiners. June 7, 1913-June 30, 1914— Per diem $205,420 00 Railroad fare 3,802 10 Special 34 75 Total 209,256 85 Grand Total, actual cost $250,039 51 *Note.— In the above expenditure of $4,684.47, was included the sum of $1,322.38, the cost of printing 3,000 copies of fee book, prepared by this department and approved by the Attorney-General, which was mailed to the principal officials throughout the State. 36 AMOUNTS RECOVERED AND CASES PENDING— RECOVERIES MADE DURING EXAMINATION. From June 7, 1913, to June 30, 1914, the following cases have been adjusted and recoveries made during examinations by field examiners of this department: Municipality. Number of Cases. Amount Recovered. State of Indiana 8 211 773 98 12 $ 1,623 77 22,490 64 16,396 79 24,975 85 219 14 Counties Townships Civil Cities and Towns School Cities and Towns Total 1,102 $65,706 19 DEPARTMENT RECOVERIES PAID TO THIS DEPARTMENT. June 7, 1913, to June 30, 1914. Municipality. Number of Cases. Amount Recovered. State of Indiana 12 93 28 10 1 $ 2,408 66 16,274 77 2,048 02 248 48 1 00 Counties Townships Civil Cities and Towns School Cities and Towns Total. . .'. 144 $20,980 93 DEPARTMENT RECOVERIES ON DOCKETED CASES PAID TO MUNICIPALITIES. From June 7, 1913, to June 30, 1914. Municipality. Number of Cases. Amount Recovered. State of Indiana 19 121 137 34 16 $ 5,872 03 16,001 91 4,662 19 33,329 00 99 53 Counties Townships Civil Cities and Towns School Cities and Towns Total 327 $59,964 66 RECOVERIES MADE BY ATTORNEY-GENERAL AND PROSECUTING ATTORNEYS ON CASES CERTIFIED BY THIS DEPARTMENT TO THE GOVERNOR. From June 7, 1913, to June 30, 1914. Municipality. Number of Cases. Amount Recovered. 1 47 28 S 343 33 17,908 78 6,477 12 3,000 00 77 $27,729 23 State of Indiana Counties Townships Civil Cities and Towns Total 37 CASES ON DEPARTMENT DOCKET AWAITING ADJUSTMENT. June 7, 1913, to June 30, 1914. Municipality. Number of Cases. Amount Pending. 28 146 245 108 23 $ 6,251 99 40,386 93 20,357 02 27,404 50 1,711 01 Total 550 $96,111 45 Uniform System op Accounting. We now not only have a practical and uniform system of ac- counting etablished in nearly every public office in the State, in a large degree inaugurated by my predecessor, Mr. Dehority, but we also have just established, step by step, a uniform method of making the examination of all offices and a uniform system of examiners' reports similar to the report of national and state bank examina- tions. This system will be more effective than the methods here- tofore followed and will materially reduce the expense of examina- tion. Forms for a uniform system of accounting for our state institu- tions were prepared along practical lines and the superin- tendent and head bookkeepers of a number' of our largest state institutions were invited to this department on a certain day, with instructions to bring sample pages of records and blanks of such institutions for consideration in making the final uniform system of records and accounts for said state institutions. After a two days' session, during which time every detail was discussed, a uniform system of records and accounts was mutually agreed upon. Other forms for a uniform system of accounting for cities and towns were prepared along practical lines and a number of mayors and city controllers were invited to this office to make practical suggestions for this work and after a two days' confer- ence a practical and uniform system of accounting for cities and towns of the fourth and fifth classes was evolved, to the mutual satisfaction of all those who participated in the conference. The same policy of practicability, simplicity and economy has been followed in the preparation of the other forms of every kind. In prescribing a uniform system of accounting, it is my desire that the records in public offices shall be such that all unnecessary work will be eliminated and that there will be no avoidable duplica- 38 tion of entries which exist even yet in some of the offices of the State. I also desire to call your attention to the matter of forms for blanks and records for municipal light and water plants. The Public Service Commission law provides that the Public Service Commission shall furnish such forms and this department has had nothing to do in the preparation of such blanks and records, ex- cepting the warrant check which was prescribed by this department in compliance with the depository law. I' mention this fact, for the reason that we may receive many letters of inquiry with regard to forms for municipal light and water plants. Digest of Salaries and Fees for Public Officials. The necessity for the compilation of a digest of the statutes af- fecting salaries and fees of all public officials was felt for a long time by the officials of the State and especially by the State Board of Accounts and field examiners. Such a book was compiled by this department, printed, and distributed among the officials of the State. Believing that the office of township trustee and that of county commissioner are two of the most important offices to the taxpayers of the State, we have prepared the manuscript of all laws concerning the duties of each, to be published in separate volumes. These books are being properly indexed and will be ready for the printer in a short time. The Attorney-General has verified the matter set out in these volumes and he has attached his certificate of verification to each. When received from the printer, a copy will be sent to every township trustee and county commissioner in the State. Ready to Assist Officials. I trust that you will regard this department as being ever ready to cheerfully aid and assist the officials of our State in matters pertaining to their offices, and to advise them on all legal matters relating to their official duties. I earnestly solicit their co-operation to the end that this department may render that service which I believe the framers of this law intended. Purpose of Accounting Law. A great many public officials, public-spirited citizens, commer- cial bodies and newspapers of the State, insisted upon the passage of the accounting law. They were vitally interested in it and 39 desirous of seeing public affairs placed on the same high standard and economic basis as those of successful commercial enterprises, banks, trust companies and building and loan associations. -It is not the desire of the State Board of Accounts to report officials short, or to discover discrepancies; on the contrary, it wishes to find the accounts of public officers clean. The officials throughout the State are lending the field examiners their hearty co-operation, realizing that the board's 0. K. for having performed their duties faithfully and according to law, earns for them the just commenda- tion of their fellow-citizens. Repressive Effect a Great Factor. One of the greatest factors in connection with the public ac- counting law, and, at the same time, one that is least considered by the general public, is the repressive effect that the operation of the law has brought about, Many of our people — and especially is this true of the adverse critics of the law— have fastened their at- tention to the direct and visible results, to the actual recovery of dollars and cents secured through settlements of discrepancies in ac- counts. While that is one of the great objects sought by the law it is, by no means, the only purpose and result that is to be considered. The repressive effect cannot be accurately computed in- dollars and cents, but only a superficial estimate is necessary to convince one of its far-reaching benefit. A careful analysis of statistics in a single municipal classification unit shows a saving to the taxpayers of Indiana of over a quarter of a million dollars annually in the de- crease of supplies purchased, under the operation of the public ac- counting law, as compared with the former system in vogue be- fore the passage of the law. Thus, when all the savings in all the municipal units are considered, it may be clearly seen that the combined aggregate saved to the people of Indiana through this invisible feature of the public accounting law amounts to hundreds of thousands of dollars annually. But the financial saving is not the only good that is invisibly accomplished from the repressive effect through the operation of this law. It has been the means of elevating the moral standard of official life in Indiana as has no other element in the state's statu- tory law. It is preventing an extravagant waste of public funds and is an inspiration to every public official who desires to conduct his office with honor and credit to himself and faithfulness and efficiency to his constituents. In short, this feature of the law, 40 which, to a great extent, is ignored by the general public, is rich in merit and is inspiring men to become better men and many public officials to become better officials. Critics Urge Examinations Once in Four Years. It has been urged by some that the popularity of the public accounting law would be enhanced by less frequent examinations. Those who advocate this idea favor biennial and quadrennial examinations, according to the tenure of office, such examinations to take place at the expiration of the official's term, instead of annual examinations as at present conducted. To alter the present method would be to destroy the efficacy of the repressive feature of the law by making it inoperative. With the safeguard thus re- moved, it would be but a question of time until there would be a return to the old time custom which prevailed in the past. Also, if an examination should be made of an office only at the close of the term of the official, he would be deprived of the advice and counsel of the examiners until such a time as he would have no need therefor. This department has been able to render invaluable service to public officials when they first enter upon the discharge of their duties, in showing them the proper way to keep their records and the best methods for the dispatch of the business of the office. This, of course, inures to the benefit of the public. Dishonest officials have, in the past, financially ruined their bondsmen. The bondsmen of an official are entitled to the pro- tection afforded them by frequent examinations of the official's records. If the examinations were made only every four years, it would require a very large force of men to complete the examination before the statute of limitations would bar a partial recovery at least, from a delinquent official. It would be impracticable, of course, to maintain such a large force of men and it would become necessary to employ many less experienced and less efficient exam- iners, and the total cost of the examination would be greater by reason of being compelled by necessity to employ inexperienced men than it would be by annual examinations by experienced exam- iners. The combined time consumed by experienced examiners in making four annual examinations for a period of one year's busi- ness at a time would be less than that consumed by inexperienced men for the period of four years ' business at one time. Besides, the present method of annual examinations by experienced examiners 41 guarantees more accurate reults, renders aid to officials that would otherwise be lost and, at the same time, at a saving of cost. Under our system men are elected to office from the farm, the workshop and other honorable avocations, without any experience as account- ants or knowledge of that which is required of them in the adminis- tration of their new positions. Under the accounting law, with frequent examinations, they are started right and kept right dur- ing their terms of office. We believe that the interests of the public would not be safe- guarded and protected if examinations were made of banks, trust •companies and building and loan associations only once in every four years. We also believe that it would be just as logical to change the present methods of examinations of those institutions as it would be to change the present method of examination prescribed in the public accounting law. Bond Premiums Reduced by Surety Companies. As a result of regular examinations and the general care now exercised by the officials investigated, surety companies within the last six years have been able to greatly reduce the premium on official bonds in Indiana. For instance, a few years ago, the rate on the bonds of school trustees was four dollars ($4.00) per thou- sand. Many surety companies are now writing such bonds at one dollar ($1.00) per thousand. Only a few years ago, surety com- panies would not write bonds for township trustees at all, but they are glad to write such bonds now. The great reduction in premium rates fully reflects the confidence surety companies have in the Indiana accounting law and the proper administration thereof. The following appeared in the Indianapolis Star, July 11, 1914 : ACCOUNTS BOARD TO BE EXAMINED. State Department Which Investigates Affairs of all Public Offices Is in Turn to be Probed at Governer's Order. Hetcdren Welcomes Inquiry. Ralston Names Manager of Trust Company and Member of Auditor's Staff to Go Over Books Next Week. The State Board of Accounts, which examines the books and records of every township, city, town, county and state office in Indiana is itself to be subject to an investigation by accountants. The public accounting law does not provide for an examination of the 42 department it establishes, but Governor Ralston has arranged that such an examination shall be conducted by Harry L. Arnold, now employed in the Auditor of State's office, and John E. Reed of the Farmers' Trust Com- pany, Indianapolis, and former Deputy Auditor of State. The work will be begun next Monday. Gilbert H. Hendren, the State Examiner, welcomes the examination, he said, and he expresses the belief that no public office should be exempt from a thorough examination. Govebnob Makes Statement. "I have heard, from time to time, criticism of the public accounting law because it contains no provision for the examination of the depart- ment it establishes," said Governor Ralston in a statement issued yester- day afternoon. "It has been suggested that the persons doing the work of this department were as liable to be mistaken in what they do and were as liable to fail through negligence, or otherwise, to perform their official duty as are men filling other offices. "This is true and Mr. Hendren, now at the head of the department created by the public accounting act, admits that he has frequently been reminded that he had no more right to be exempt from an examination than other persons filling positions of trust. I am of the same opinion." Hendben Welcomes Examination. "When the public accounting law was enacted," said Mr. Hendren, "no provision was made for the examination of this department. I do not believe that any public office should be exempted from a thorough examination, nor that any public official should assume a 'holier than thou' attitude. If anything is wrong with this office, I want to know it. I am glad, therefore, that the Governor has appointed two such competent men to examine this department." Mr. Reed, a Republican, and Mr. Arnold, a Democrat, are both well qualified to conduct an audit of the department's records. Mr. Reed is vice-president and general manager of the Farmers Trust Company. He was deputy clerk of the Delaware Circuit Court four years, clerk of that court for eight years, deputy auditor of state for eight years and the Republican candidate for auditor of state against W. H. O'Brien. Mr. Arnold was for nine years with the Elkhart National Bank, was chief clerk of the state banking department of the auditor of state's office three years and has been the actuary of the insurance department since last January. Agreeable to your order the affairs of this department were carefully examined by Messrs. Reed and Arnold. Their report shows the following "scope of examination": Cost of Department — Every voucher checked to records in Auditor's office. Field Examiners — Every voucher checked to field examiners' ledger account. 43 Amounts Recovered — Five thousand entries checked from original reports. Recoveries paid to this department. Recoveries on docketed cases. Recoveries certified to the Governor and cases awaiting adjustment. Every item checked to dockets in Settlement room. Statement of examinations made checked to card system and register of examinations. ACCOUNTING. List of principal books of account. Financial. Register of vouchers. Field examiners' ledger of accounts. County ledger corporation account. State ledger account. SETTLEMENT DEPARTMENT. Settlement docket. Settlement record. Cash book. STATISTICAL DEPARTMENT. State officers and state institutions. County offices. Township offices. Civil city and town offices. School city and town offices. GENERAL OFFICE. Register of vouchers drawn against appropriations made to the State Board of Accounts. Record of examinations. Field examiners' time book. Record of correspondence received and answered. Record of correspondence originating in department. Report record. The filing system and office labor-saving devices are modern, up to- date, complete in every particular. You are to be congratulated upon the selection of probably the most competent accountants available, and I am convinced of the thoroughness of the examination. The correctness of the records of this department was carefully verified by a detailed check of reports and payments; vouchers were audited and those paid by the State were checked against the records in the Auditor of State's office, and as their report shows "found to be drawn against the proper funds and for lawful ex- penditures. ' ' 44 The commendation of the policy of this board and the compli- mentary mention as to the efficiency of the deputy examiners, office force and field examiners, are especially gratifying. Con- cerning my policy the report contains the following, if I may be pardoned for the reference: "Mr. Hendren's policy has been honesty, practical efficiency and economical business management. ' ' The tables of figures set out in this report under the heading "Statement of Examinations Made" showing total number of of- fices and institutions in the State to be examined, number examined one or more times prior to June 7, 1913, number re-examined since June 7, 1913, and offices examined for first time since June 7, 1913, and the number of offices that have not been examined ; also, the tables showing cost of department from June 7, 1913, to June 30, 1914, and tables showing amounts recovered and cases pending from June 7, 1913, to June 30, 1914, and the estimate of the ex- pense of the department for the last half of the year 1914 and all of the year 1915 agree with the figures and deductions contained in the above mentioned report of Messrs. Reed and Arnold. My attention has been called to an evident misconception of the report of Messrs. Reed and Arnold by some of the newspapers which have published only a partial synopsis of its items. Inasmuch as the newspaper article handled only recoveries that had been made on fully adjusted and settled cases, I feel that a brief com- ment regarding the cases now (docketed and pending settlement) aggregating an amount of $96,111.45 as shown by said examiners' report should be made in order that a correct understanding as to Ihe true condition regarding the pending cases can be had. The following schedule of recoveries by partial payments, not included in the write-up, shows that the following amounts have been paid direct to the department or to the respective munici- palities : RECOVERIES BY PARTIAL PAYMENTS. Payments to Payments to Municipalities. Department. Municipalities. Amount. Amount. State $148 06 $ 36 25 County 629 27 13,579 93 Township 600 12 3,328 40 €ivil Cities and Towns 175 18 1,731 51 School Cities and Towns 7 20 Total $1,552 63 $18,683 29 Total of All Recoveries $20,235 92 45 After a careful examination of the remaining reports now in process of adjustment I believe, with said examiners, a very con- servative estimate of the recoveries that will hereafter be made will aggregate an amount of approximately $60,000. Therefore, instead of the cost of running the department exceed- ing the sum recovered by its operation "by $75,658.50, " the cash collections in partial payments as shown herein ($20,235.92) and the conservatively estimated sum that will hereafter be collected from cases docketed and pending settlement ($60,000), the ultimate collections will exceed the expense of the department for the period from June 7, 1913, to June 30, 1914. RECAPITULATION. Expense. Total expense of department from June 7, 1913, to June 30, 1914 $250,039 51 Recoveries made and estimated collections, included in docketed cases awaiting adjustment — Recoveries made during examination $65,706 19 Recoveries paid to this department 20,980 93 Recoveries paid to municipalities 59,964 66 Recoveries made by Attorney-General and Pros- ecuting Attorneys 27,729 23 Total $174,381 01 Recoveries made by partial payments, which are included in the $96,111.45, "Cases on docket awaiting adjustment" 20,235 92 Conservatively estimated amount that will be collected on the remaining of the above $96,111.45, "Cases on docket await- ing adjustment" 60,000 00 Total $255,616 93 The above recapitulation shows, in fact, that this department from June 7, 1913, to June 30, 1914, has been on a self-sustaining basis, instead of creating a "deficit of $75,658.50,' ' as published by several newspapers through a misconception occasioned by not taking into consideration the "$96,111.45 cases on the department's docket awaiting adjustment." Thus it appears that even the man who never sees any good in any law, except the visible dollars and cents, should be satisfied with the results of last year's examinations by the State Board of Ac- counts. 46 WORK ACCOMPLISHED. Mr. Dehority remarked, the day I took charge of this depart- ment, that "much work has been done, but there still remains much work yet to do." The people are the judges as to what I have accomplished along the lines of practicability, efficiency and economy in the work remaining to be done when I took charge of the department. It has been my policy to give everybody a square deal. COURTEOUS TREATMENT AND CO-OPERATION. In conclusion, I wish to thank the officials for their courteous treatment and earnest co-operation in helping to establish in Indi- ana the most practical, economical and best uniform system of ac- counts for township, county, town, city and state officials and state institutions in the United States. Respectfully submitted, Gilbert H. Hendren, State Examiner. THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW AN INITIAL FINE OF 25 CENTS WILL BE ASSESSED FOR FAILURE TO RETURN THIS BOOK ON THE DATE DUE. THE PENALTY WILL INCREASE TO 50 CENTS ON THE FOURTH DAY AND TO $1.00 ON THE SEVENTH DAY OVERDUE. SEP 8 1948 LD 21-100m-7,'40 (6936s) UNIVERSITY OF CALIFORNIA LIBRARY