REPORT OF EXAMINATION OF STATE PENITENTIARY AND THt LIBRARY hi Oil TWINE PLANT JUL I* v* UNIVERSITY of ILLINOIS NORTH DAKOTA March 1 , 1897—December 31, 1908 BISMARCK N. D. Tribune, State Printers and Binders 1910 REPORT Pursuant to a concurrent resolution of the senate and house of representatives of the Eleventh Legislative assembly adopted January 27, 1909, an investigation of the management of the state penitentiary and twine plant was undertaken under the direction of a joint committee consisting of three senators and three represen¬ tatives. This committee pursued its investigations and submitted to the legislature a preliminary report on February 23, 1909, and a final report on March 5, 1910. It being impossible to complete the work undertaken before the adjournment of the legislative session, the governor, secretary of state and state auditor were, by a concurrent resolution, designated a committee to complete the unfinished work of the legislative committee. In accordance with said resolution the report of the state penitentiary and twine plant, including the result of the examination made by the certified accountants is here¬ with respectfully submitted. In order that the report may be complete in itself, and of more practical value from the standpoint of having the entire record together in regular order and sequence, it is divided into two parts. P ! art I consists of the preliminary and final reports of the legislative committee, and Part II the result of the audit of the accounts of the penitentiary and twine plant, together with the findings and recommendations of the accountants. With reference to the-matter of freight claims paid subsequent to the period of May 7, 1907 (the date when the present management took charge) to which special reference has been made in the ac¬ countant’s report, this matter was called to the attention of the present warden and when this committee was at the penitentiary examining the books the warden and the bookkeeper who keeps the books at the penitentiary showed us the records of claim No. 039911 for $9.92, and claim No. 198594 for $15.25, properly ac¬ counted for as stated in Mr. Hellstrom’s report to this committee, and claim No. 070075 being for a hand-bag lost by Mrs. Hellstrom of course, had no place in the records of the penitentiary. The experts’ report that the items are not accounted for on the books is incorrect to the personal knowledge of this committee and as shown by Mr. Hellstrom’s report, as follows: “To the Investigating Committee, Hon. John Burke, Governor; Hon. D. K. Brightbill, State Auditor; Hon. Alfred Blaisdell, Secretary of State: Sirs : In reference to the items of railroad freight claims and referred to in the audit report of Messrs. Cooper & Temple Co., accountants, as not 710733 4 EXAMINATION OF STATE PENITENTIARY being accounted for on the books of the twine plant, I beg leave to submit the following: Claim No. 039911, Twine, $9.92, N. P. Ry. Co. This was a claim against the Northern Pacific Railway Company for the loss of 100 pounds of binder twine. Claim was made in due time and paid on November 12, 1908, and upon said date the payment was entered on the institution cash book at page 51, and the books and records of the institution have shown said entry at all times since that date. Claim 070075, Bag, $7.00, N. P. Ry. Co. As to this matter the records do not disclose that any such claim was ever made on behalf o'f this institution, nor do the records show that any such claim was ever due or owing to the institution. It has been dis¬ closed from correspondence with the railroad company that claim No. 070075 was made on behalf of Mrs. F. O. Hellstrom (wife of the warden) for the loss of a travelling bag, and the claim was adjusted and paid to her personally. It has, of course, no place in the records of this institution. Claim No. 198549, Twine, $15.25, N. P. Ry. Co. This was a claim made against the Northern Pacific Railway Company, made by this institution in behalf of O. D. Ostby, on account of over¬ charge in freight on a car of twine purchased by Mr. Ostby. Said claim was made on August 26, 1907, it was paid on October 9, 1907, and the money received was applied on the note of Mr. Ostby due this institution at that time, and the proper entry of the transaction was made on the institutional journal at page 462, on October 9, 1907, and said entry has been shown on the records of the institution at all times since that date. Respectfully submitted, F. O. Hellstrom, Warden. The attention of Warden Hellstrom yvas also directed to the find¬ ings of the accountants regarding the duty refund on 2,000 hales of Manila, amounting to about $1,900.00, which, it appears, was never collected. Warden Hellstrom has submitted to this commit¬ tee explanation of his connection with the transaction in question, and has also submitted the entire correspondence initiated and carried on by him in reference to the claim in question. It is the opinion of this committee, that Warden Hellstrom is not to be blamed for the loss, if loss it be, of the $1,900.00 rightfully due the State of North Dakota. This committee further finds that in his efforts to protect the state in this matter. Warden Hellstrom has been prompt, business-like and capable in presenting claim for the refund and pursuing it with intelligence and vigor. For the further information of the public and as a necessary part of this report, Warden Hellstrom’s letter, together with the correspondence carried on by him in reference to this refund is submitted herewith, and made a part of this report: To the Investigating Committee, Hon. John Burke, Governor; Hon, D. K. Brightbill, State Auditor; Hon. Alfred Blais dell. Secretary of State: Sirs : With reference to the report of Messrs. Cooper & Temple Co., special accountants in the matter of the investigation of the State Peniten¬ tiary and Twine Plant, and with special reference to the matter of duty refund on 2,000 bales of Manila of which mention is made in said report, I hereby certify that on the 20th day of May, 1907 (being the date that the custody of the books and property of the penitentiary and twine plant AND TWINE PLANT OF NORTH DAKOTA 5 ✓ were delivered to me), there was no record of any kind showing that there was any money whatever due from the Philippine government by reason of any rebate o>f the export duty collected by said government. I further certify that under date of April 18 , 1907, the Twine Plant journal contained an entry showing a refund of $1,866.59 on account of 2,000 bales of Manila export duty. The matter of government rebate was first suggested to my mind later in the season when quotations on Manila fibre were made'to me by brokers subject to the condition that the govern¬ ment rebate should be for the account of the institution. Investigation was made as to the previous collection of the government rebate, and the entry, as stated before, was found, which apparently covered the govern¬ ment rebate on the 2000' bales of Manila hemp in question. But as a matter of fact the entry should have stated that the government rebate collected at that time was on account of 2000 bales of Manila hemp purchased at a prior date and that there was still an item of government rebate un¬ collected. That there was such an item uncollected was not discovered until the special accountants made an exhaustive examination and com¬ plete check covering the operation of the Twine Plant and the twine fibre contracts from the very beginning of the Twine Plant operations. I wish to add here that since May 20, 1907, or since I have been in charge of the Penitentiary and Twinfc Plant, a complete record is care¬ fully kept of all items of government rebates, making an oversight of this kind impossible since that time. Respectfully submitted, F. O. Hellstrom, Warden. The following, is a copy of the correspondence carried on by Warden Hellstrom in connection with the duty refund due the State of North Dakota from the Philippine government: March 15th, 1909. Messrs. PIenry W. Peabody & Co., Boston, Mass. Gentlemen : In looking over our records I do not find that we have ever received the government rebate on two thousand bales of hemp Ex. Str. T'eucer, and in this connection I would be pleased to receive from you a statement of government rebates which have been made to this insti¬ tution from the year 1900 to date. As I would like this information as quickly as possible, I would thank you to give this matter your usual prompt attention. If you find this institution did not receive the rebate on the two thousand bales of hemp mentioned above, please advise, that I may make up proper documents and forward to you at once. Yours truly, F. O. Hellstrom, Warden. The two thousand bales above referred to is covered by your invoice January 15, 1907. March 19, 1909. F. O. Hellstrom, Esq., Warden, Grove, N. D. Dear Sir: We have your favor of the 15th in regard to refund export duty on Manila, and we give you below memorandum of all the Manila which we have sold to your institution with the date of receipt of cer¬ tificates of consumption and payment of the rebate. You have never sent us certificates for 2000 bales ex “Tuecer” invoiced January 12th, 1907, and it is now too late for you to collect the refund. The Secretary of War ordered on March 29, 1902, that documents showing the consumption of Manila in this country must be deposited with the collector of customs at Mjanila within eighteen months from the date of payment of export duty. 6 EXAMINATION OF STATE PENITENTIARY On Sept. 14, 1904, this time was extended to two years. The collector of customs has always refused \o pay any refund if the documents were not presented within this time. The act of congress of March 8, 1902, dis¬ tinctly says that Manila consumed in the United States shall be exempt from export duty, and we have always felt that if a manufacturer cared to take the case to the courts it would be possible to make a collection after the expiration of the time limit imposed by the Secretary of War. INVOICE Sept. 15. 1903 Dec. 1,1903 Mar. 1, 1905 Oct. 24. 1905 Dec. 5, 1905 Jan. 12. 1907 Dec. 9. 1907 Mar. 30. 1908 May 29, 1908 July 13.1908 July 28. 1908 Nov. 14, 1908 Dec. 4, 1908 Jan. 9, 1909 Feb. 6. 1909 Mar. 4, 1909 AFF. DATED REFUND • PAID i 497 bis. “Indramayo” 500 bis. "Xenia” April 13. 1904 April 13. 1904 $ 928.32 July 26, 1904 2248 bis. "Tremont” Nov. 22. 1905 2104.67 Mar. 9, 1906 1500 bis. "Lyra” Dec. 14. 1906 500 bis. “Shawmut” Dec. 14. 1906 1866.59 April 4, 1907 2000 bis. "Teucer” Not received 300 bis. "Oanfa” June 13, 1908 278.58 Oct. 20. 1908 200 bis. “Indrapura” 500 bis. "Titan” June 13, 1908 185.38 Oct. 26, 1908 Aug. 11, 1908 466.15 Nov. 20, 1908 250 bis, “Keemun” Oct. 23. 1908 1000 bis. “Tremont” 775 b Oct. 23, 1908 954.66 Feb. 26,1909 750 bis. " Antilochus” Not received 500 bis. “Tuecer” Not received 1500 bis. "Titan” Not received 1000 bis. "Cyclops” Not received 1000 bis. “Keemun” Not received Yours truly. Henry W. Peabody & Co., By J. C. Swain. March 23, 1999. Hon. 7 M. Dickenson, Secretary of War, Washington, D. C. Deak Sir: On January 12th, 1907, there was invoiced to this institution by Henry W. Peabody & Co., of Boston, Mass., two thousand bales of Manila hemp. A few months later there was a change of administration and the matter of export duty on this hemp was overlooked. I believe that there was an act of congress passed March 8th, 1902, which says that Manila hemp consumed in the United States shall be exempt from export duty. However, there seems to be some question as to the limit of time which these papers may be filed with the collector of customs at Manila, and I am taking this matter up with you at this time to ascertain if we may secure this rebate. The hemp referred to was manu¬ factured into binding twine at this institution. Trusting that I will receive an early reply, I beg to remain, Yours truly, ' F. O. Hellstrom, Warden. April 3, 1999. Sir: Acknowledging receipt t of your communication under date of the 3rd instant with respect to a refund upon 2009 bales of Manila hemp pur¬ chased by your institution, I have the honor to inform: you that in order to secure the refund authorized by section 2 of the act of Congress of May 8, 1902, upon Philippine products exported to the United States, it is necessary under the regulations for the administration of said section, that a certificate and satisfactory evidence be presented to the collector at the port of shipment in the Philippine Islands unthin two years from the date upon which the export duties were paid showing that the product (1) came directly from the Philippine Islands to the United States t (2) was actually landed in the United States and mingled with the property there¬ of; (3) was admitted into the United States free of duty, and (4) was tlsed and consumed therein. In this case it appears that the party at interest failed to protect his AND TWINE PLANT OF NORTH DAKOTA 7 rights by complying with the regulations cited, and no refund can there¬ fore be made. Very respectfully, Geo. H. Shelton, Major U. S. Army, Assistant to Chief of Bureau. Mr. F. O. Hellstrom, Warden North Dakota Penitentiary, Grove, North Dakota. April 9, 1909. Senator M. N. Johnson, Washington, D. C. Dear Sir : I have enclosed herewith a copy of a letter which I received from the War Department. In explanation I beg to say that when the writer took charge of this institution a little over two years ago, there had been used in the Twine Plant 2000 bales of hemp on which the government rebate of 98 cents per bale had never been collected, and the records left in this office did not show that such was the fact. In fact there had been *a payment made on account of rebate and credited to the operating fund of the twine plant just a short while before I took charge. But it appears that this credit was on account of a shipment made during the previous year, and that there were 2000 bales on which the rebate had not been collected. This was determined by the experts who have recently been checking up the recbrds in this office. As soon as I discovered that there were 2000 bales on which the rebate had not been collected I made application to the War Department‘for collection of the refund. It now appears that there is a ruling of the War Department that no claim that is over two years old can be allowed, but I am not informed that there is any law on this subject, that it is simply a ruling of the de¬ partment. This rebate you will see amounts to very nearly two thousand dollars and consequently is worth while to make a fight for the collection of it. If you are in a position where you can assist me in the. collecting of this claim, I beg to assure you that the favor will be highly appreciated. Yours truly, F. O. Hellstrom, Wiarden. April 16, 1909. Mr. F. O. Hellstrom : Dear Sir: I went over your case with the officers having charge of insular affairs at the War Department today. There are difficulties in the way, but I do not think the case is hopeless. The worst feature is that this claim is not against the United States government, but against the government of the Philippine Islands. The export duty is collected at Manila and held a reasonable time. If not claimed within two years it is turned into the Philippine treasury and be¬ comes the property of the Island government. From there it is much harder to get back than if it were in the United States treasury. The Secretary of War first construed eighteen months as a reasonable time. Then Taft, when secretary of war, made it two years. The government at Manila has since followed that construction. Officials here advise as follows: Make the proper showing at Manila as basis of claim, viz: 1st. Prove purchase there and payment of export duty. 2d. Show that the stuff came directly from the P. I. to the U. S. 3rd. Was actually landed in the U. S. and mingled with the property of the 8 EXAMINATION OF STATE PENITENTIARY U. S. 4th. Was admitted to the U. S. free of duty, and 5th, was used and consumed here. That claim will be rejected by the auditor at Manila. Appeal from his decision to the Secretary of War here. If Secretary of War then decides in your favor, you win. You ought to win. I am at your service in every way possible. Perhaps I can help in presenting case to secretary. Yours, M. N. Johnson. Grove, N. D., April 20, 1909. Senator M. N. Johnson, Washington, D. C. Dear Sir: Permit me to thank you for your letter of April 16th. I feel confident that you will be able to put this claim through for me. Again permit me to thank you for the very courteous and vigorous man¬ ner in which you have gone after this claim. Thanking you for past favors, I beg to remain, Yours truly, F. O. Hellstrom, Warden. Grove, N. D., April 9, 1909. Hon. L. B. Hanna, Washington, D. C.: Dear Sir : I have enclosed herewith a copy of a letter which I received from the War Department. In explanation I beg to say that when the writer took charge of this institution, a little over two years ago, there had been used in the Twine Plant 2000 bales of hemp on which the government rebate of 98 cents per bale had never been collected, and the records left in this office did not show that such was the fact. In fact, there had been a payment made on account of rebate and credited to the operating fund of the Twine Plant, just a short while before I took charge. But it appears that this credit was on account of a shipment made during the previous year, and that there were 2,000 bales on which the rebate had not been collected. This was determined by the experts who have recently been checking up the records in this office. As soon as I discovered that there were two thous¬ and bales on which the rebate had not been collected, I made application to the War Department for collection of the refund. It now appears that there is a ruling of the War Department that no claim that is more than two years old can be allowed, but I am not informed that there is any law on this subject, but that it is simply a ruling of the Department. This rebate you will see amounts to very nearly two thousand dollars, and consequently is worth while to 1 make a fight for. If you are in a position where you can assist in the collecting of this claim, I beg to assure you that the favor will be highly appreciated. Yours truly, F. O. Hellstrom, Warden. Washington, D. C., April 13, 1909. Hon. F. O. Hellstrom, Bismarck, N: D.: Dear Mr. Hellstrom : I have your letter of the 9th and am taking the matter up with the War Department today. As soon as I get some in¬ formation from them I will write you. I am very glad to. look this mat¬ ter up for you and shall be glad to hear from you at any time. Sincerely, L. B. Hanna. AND TWINE PLANT OF NORTH DAKOTA 9 Washington, D. C., April 19, 1939. Mk. F. O. Hellstrom, Warden, Grove, N. D. Dear Mr. Hellstrom : Referring further to your letter of the 9th and mine of the 13th inst. in reference to refund on hemp, I would say that I enclose you herewith a letter from the War Department in reference to same which I have just received. This I think you will find self-explana¬ tory, and shows some encouragement by way of suggestion to take the matter up with the auditor for the Philippine Islands, at Manila, and in case of his disapproval to take up with the Secretary of War on appeal. Kindly return to me the enclosed letter after you have read the same. If I can be of iurther help I will be glad to have you write me. Yours very truly, L. B. Hanna. September 14, 1904. Paragraph one oil page two of the circular letter from the office of the Secretary of War, dated March 29, 1902, addressed to the civil governor of the Philippines, relative to the method of making refund of export duties imposed by the government of the Philippine Islands, as authorized by section two of “An act temporarily to provide revenue for the Philip¬ pine Islands, and for other purposes,” reading as follows: “The Collector of Customs for the Philippine Islands shall deposit the money so received with the treasurer of the Philip¬ pine Islands, who shall consider and deal with the money so received as a separate and distinct fund, subject to be refunded for a period of eighteen months from the date of payment to the collector of the port of shipment.” is hereby amended by striking out the words “eighteen months,” and sub¬ stituting in lieu thereof the words “two years.” The paragraph as amend¬ ed will read as follows: “The Collector of Customs for the Philippine Islands shall deposit the money so received with the treasurer of the Philip¬ pine Islands, who shall consider and deal with the money so received as a separate and distinct fund, subject to be refunded for a period of two 1 years from the date of payment to the collector of the port of shipment.” Wm. H. Taft, Secretary of War. Grove, N. D., April 27, 1909. Hon. L. B. Hanna, M. C, Washington, D. C.: Dear Sir : I beg to acknowledge the receipt of your esteemed favor of April 19th, and beg to thank you for the interest that you have taken in the matter. I feel confident that with a little persistent work we will be able to persuade the War Department to issue an order to have the refund made. I realized that the situation was not of the most favorable character, but the circumstances surrounding this particular, transaction will no doubt be taken into consideration by the department in making up their decision. Thanking you for the favor, I beg to remain, Yours truly, F. O. Hellstrom, Warden. 10 EXAMINATION OF STATE PENITENTIARY WAR DEPARTMENT. BUREAU OF INSULAR AFFAIRS. WASHINGTON. April 16, 1909. My Dear Mr. Hanna : I have your letter of April 11th in reference to the application of the warden of the North Dakota penitentiary for a re¬ fund of export duties upon 2,000 bales of hemp invoiced to the penitentiary under date of January 12, 1907. The period of two years fixed as the time during which claims for refund may be submitted is a regulation of the Secretary of War dated September 14, 1904, a copy of which is enclosed herewith. I might add in this connection that’ the Secretary of War has invariably adhered to this regulation, holding that the extension from eighteen months to two years offered ample time for the presentation of certificates, and that any further modification of the regulation was impracticable and in¬ advisable. The peculiar conditions surrounding this case are, of course, appreciated, yet it seems doubtful if the secretary could change his ruling under any conditions without establishing a dangerous precedent. In any event, since under the regulations referred to, the funds for which claim is made are under the control of the Philippine government, the only course, it would seem to me, would be to submit the matter, accompanied by certificates showing all the circumstances, to the auditor for the Philippine Islands, at Manila. In case of his disapproval, the matter could, of course, then be taken to the Secretary of War on appeal. Senator Johnson, who has also called on me in the interest of the same case, has been advised in effect as above. Very sincerely yours, C. R. Edwards. Hon. L. B. Hanna, Representative in Congress, House of Representatives. Grove, N. D., April 9, 1909. Hon. A. J. Gronna, Washington, D. C.: Dear Sir: I have enclosed herewith a copy of a letter which I received from the War Department. In explanation I beg to say that when the writer took charge of this institution a little over two years ago, there had been used in the Twine Plant, 2,000 bales of hemp on which the government rebate of 98 cents per bale had never been collected, and the records in this office did not show that such was the fact. In fact there had been a payment made on account of rebate and credited to the operating fund of the Twine Plant just a short while before I took charge. But it appears that this credit was on account of a shipment made during the previous year, and that there were two thousand bales on which the rebate had not been collected. This was determined by the experts who have recently been checking up the records in this office. As soon as I discovered that there were two thousand bales on which the rebate had not been collected. I made ap¬ plication to the War Department for collection of the refund. It now appears that there is a ruling of the War Department that no claim that is more than two years old can be allowed, but I am not informed that there is any law on this . subject, but that it is simply a ruling of the department. This rebate, as you will see, amounts to very AND TWINE PLANT OF NORTH DAKOTA 11 nearly two thousand dollars, and consequently it is worth while fighting for the collection of it. If you are in a position where you can assist me in the collection of this claim, I beg to assure you that the favor will be highly appreciated. Yours truly, F. O. Hellstrom, Warden. Washington, April 16, 1909. Hon. F. O. Hellstrom, Grove, N. D. My Dear Mr. Hellstrom : I have your letter of the 9th inst., relative to the refund of the duty paid on two thousand bales of hemp imported from> the Philippine Islands. I do not know whether I can do anything in this matter, but I will lqok into it and I shall be glad to render you all the aid in my power. Very truly yours, A. J. Gronna. Grove, N. D., April 20, 1909. Hon. A. J. Gronna, M. C., Washington, D. C.: Dear Sir: I beg to acknowledge receipt of your favor of April 16th, and trust that you will find it convenient to give this claim your atten¬ tion. I believe that it is entirely possible to make a collection of this claim, if the case is urged on the Secretary of War. Thanking you for past favors, I beg to remain, Yours truly, F. 0. Hellstrom, Warden. Washington, D. C., April 24, 1909. Hon. F. O. Hellstrom, Grove, N. D. Dear Sir: Your letter of the 20th inst. is received. I enclose herewith a letter just received from the Chief of the Bureau of Insular Affairs, which explains itself. Very truly yours. A. J. Gronna. Washington, April 20, 1909. Sir: Permit me to acknowledge receipt of your letter of the 16th inst. to the Secretary of War, enclosing the letter returned herewith from: the Warden of the North Dakota Penitentiary in reference to his application for a refund of export duties upon 2,000 bales of hemp invoiced to the penitentiary under date of January 12, 1907. The period of two years fixed as the time during which claims for refund may be submitted is a regulation of the Secretary of War dated September 14, 1904. Prior to that eighteen months was the period fixed by a similar regulation. The Secretary of War has invariably held that the extension from eighteen months to two years afforded ample time for the presen¬ tation of certificates and that any further modification of the regulation was impractical and inadvisable. The peculiar conditions surrounding this case are, of course, appre¬ ciated, yet it seems doubtful if the Secretary of War could change his ruling under any conditions without establishing a dangerous precedent. In any event, since under the regulations referred to, the funds for which claim is made are under the control of the Philippine government, the only course, it would seem to me, would be to submit the matter, accom- 12 EXAMINATION OF STATE PENITENTIARY panied by certificates showing all the circumstances, to the auditor of the Philippine Islands at Manila. In case of his disapproval the matter ■could then be taken to the Governor General on appeal, whose decision would be * final unless he disagreed with the auditor, in which event the final determination would lie with the Secretary of War. This matter has also been brought to the attention of the Bureau by Senator Johnson and Representative Hanna, both of whom have been simi¬ larly advised. Very respectfully, C. R. Edwards, Brigadier General U. S. Army, Chief of Bureau Hon. A. J. Gronria, Representative in Congress, Washington, D. C. Grove, N. D., April 28, 1909. Hon. A. J. Gronna, Washington, D. C.: Dear Sir: I have your communication dated April 24th, enclosing the letter of Brigadier General C. R. Edwards, Chief of the Bureau of Insular Affairs. I note the stand that the War Department has taken, but never¬ theless I believe that this is one of the cases where patience and perse¬ verance will win. I am making claim direct to the Philippines, and if that is turned down, I \yill apply to the Secretary of War. If that is the case I am satisfied that you can render very valuable assistance. Thanking you for past favors, I beg to remain, Yours truly, F. O. Hellstrom, Warden. Grove, N. D., April 9, 1909. Senator P. J. McCumber, Washington, D. C.: Dear Sir : I have enclosed herewith a copy of a letter which I have received from the War Department. In explanation, I beg to say that when the writer took charge of this institution a little over two years ago, there had been used in the Twine Plant 2000 bales of hemp on which the government rebate of 98 cents per bale had never been collected, and the records left in this office did not show that such was the fact, in fact, there had been a payment made during the previous year and on a prior shipment, but there were two thousand bales on which the rebate had not been collected. This was determined by the experts who have recently been checking up the records of this, office. As soon as I discovered that there were two thousand bales on which the rebate had not been collected, I made application to the War Department for collection of the refund. It now appears that there is a ruling of the War Department that no claim which is more than two years old can be allowed, but I am not informed that there is any law on this subject, but that it is simply a ruling of the Department. This rebate, you will see, amounts to very nearly two thousand dollars. Consequently it is worth while to make a fight for the collection, of it. If you are in a position where you can assist me in the collection of this claim, I beg to assure you that the favor will be highly appreciated. Yours truly, F. O. Hellstrom, Warden. AND TWINE PLANT OF NORTH DAKOTA 13 Washington, April 13, 1909. Hon. F. O. Hellstrom, Grove, N. D. . My Dear Mr. Hellstrom : I have your favor of the 9th inst. relative to rebate on imported hemp and will take the matter up with the department at the earliest possible date and see what can be done. My recollection of the law is that it states specifically that claims must be presented within two years of the date of importation, and, if that is the case, the depart¬ ment will have no alternative but to execute the law in accordance with the wording thereof. However, as soon as I can take the matter up with them I will advise you fully as to what can be done. Very truly yours, P. J. McCumber. Grove, N. D., April 16, 1909. Hon. P. J. McCumber, Washington, D. C.: Dear Sir : I beg to acknowledge receipt of your favor of the 13st inst., and I note that you say you are under the impression that this law states specifically that claims must be presented within two years. I think that you will find that the only authority and the only regulation there is touching the time the user has in which to present his claim for rebate, is the ruling of the Department which I apprehend is not always final. I shall be very much pleased to have you lay this matter before the de¬ partment, if it is possible for you to do so. Thanking you for the favor, I beg to remain, Yours truly, F. O. Hellstrom, Warden. Washington, April 17, 1969. Mr. F. O. Hellstrom, Grove, N. D.: My Dear Mr. Hellstrom : I have taken the matter of procuring rebate on hemp up with the department and I am advised that the only course to pursue will be to make a claim to the collector at the port where the hemp was imported from. This claim would probably have to be rejected under the rulings of the Department, but in the regular course it would then come on to Washington and an appeal could be taken to the Secretary of War. General Edwards, Chief of the Consular Service, advises that this would be the only course to pursue, in view of the fact that the application for rebate has never been properly made. It would, of course, take a little time to secure this rebate in this way, but I believe it would be the best plan. If the collector at Manila reports adversely, then the matter can be taken up directly with the head of the department here, and possibly favorable action could be secured. I will be glad to do anything in my power to assist you in the matter. Very truly yours, P. J. McCumber. Grove, N. D., April 20, 1909. Senator P. J. McCumber, Washington, D. C.: Dear Sir: I am herewith enclosing papers for making a claim direct to the port of entry for the rebate on the 2000 bales of Manila 'hemp. I would be obliged to you if you will take this matter up with the col¬ lector of customs at Manila and file the claim with him direct. I believe 14 EXAMINATION OF STATE PENITENTIARY that the chances of getting prompt action on it would be better if the claim could be made this way. Thanking you for the interest you have taken in this matter, I beg to remain, Yours truly, F. O. Hellstrom, Warden. Washington, April 24, 1909. Hon. F. O. Hellstrom, Grove, N. D. MV Dear Mr. Hellstrom : I have your favor enclosing papers making claim for rebate for 2090' bales Manila hemp. I have this day filed the same with the Bureau of*Consular Affairs and asked to have it transmitted to the collector at Mianila. The idea just occurred to me that possibly it might be well to file with the claim a statement showing that this is a state institution and not a private concern. However, I have filed a let¬ ter to that effect and believe it will be sufficient. Very truly yours, P. J. McCumber. Washington, April 30, 1009. Hon. F. O. Hellstrom, Grove, N. D. My Dear Mr. Hellstrom : I here enclose you letter from General Ed¬ wards relative to the refund on flax, application for which was filed by me for you. I am merely sending you this letter for your information and to advise you as to the course which the claim will have to take. As soon as the matter is referred back to Washington, I will be glad to take it up with the secretary and endeavor to secure for our state the refund. I will be glad to have you return this letter at your convenience that I may have it for my files. Very truly yours, P. J. McCumber. Washington, August 10, 1909. Sir : Referring to your application for refund of the export duties on 2,000 bales of Manila hemp invoiced from the Philippine Islands to the North Dakota penitentiary under date of January 12, 1907, the papers to obtain which were not sent to the Philippine officials within the two years allowed by the regulations of the Secretary of War, I have the honor to inform you that the Bureau is now advised by the auditor for the Philip¬ pine Islands that he is powerless to allow this refund under the existing laws and regulations. Inasmuch as the decision is concurred in by the Governor General, it is necessarily final under the laws relating to such matters. Very respectfully, Frank McIntyre, Major 8th Infantry, Acting Chief of Bureau. Mr. F. O. Hellstrom, Warden North Dakota Penitentiary, Grove, North Dakota. AND TWINE PLANT OF NORTH DAKOTA 15 The attention of Warden Hellstrom was also directed to the various chapters of the accountants’ report dealing with Twine plant inventories, Sinking fund, Fire insurance, Accounts and accounting routine, and he was invited to submit to this committee any explanations or suggestions he might wish to offer in connection with the findings and conclusions therein set out, or in reference to any other matter contained in the report. In response he has submitted the following: To the investigation Committee, Honorable John Burke, Governor; Honor¬ able Alfred Blaisdell, Secretary of State; Honorable D. K. Brightbill, State Auditor. Sirs : Complying with your invitation to me to submit any remarks I might desire in 'connection with the audit report of Messrs. Cooper, Temple & Company on the Penitentiary and Twine Plant, . I beg leave to offer the following: In the chapter on Twine Plant Inventories, the special examiners state ■that, “It was the custom of the Warden to figure his inventory of manufactured products at selling prices for the purpose of stat¬ ing the inventory value at the end of an annual period.” Permit me to say that the above statement is at fault so far as it relates to the inventories for the year 1907-8. The inventories for such period having been taken at the cost price, F. O. B. Bismarck, and not at the selling price, as intimated by the accountants. In the chapter devoted to the subject of Sinking Fund, the report of the special accountants contains the following: “In January, 1907, the state auditor and treasurer created a sinking fund by charging ‘Twine Plant Operating Fund,’ and crediting ‘Twine Plant Sinking Fund’ with $126,307.53. “On May 9th, 1907, and on the records of the Twine Plant an entry was made, charging ‘Bond Sinking and Interest Fund,’ and crediting ‘State Treasurer’ with $126,307.53. At the time this entry was made on Twine Plant records, the profit and loss account disclosed a credit balance of $197,341.23. The entry to have been made on Twine Plant books at this time, should have been charged to ‘Profit and Loss Account’ and credited ‘Sinking Fund,’ with $126,307.53, instead of opening a new ac¬ count with ‘State Treasurer.’ In my opinion this conclusion is erroneous. The entry to have been made and which was actually made, charged the sinking fund and duly credited the state treasurer, as the money was taken from the treasurer’s account and placed in the sinking fund, and ih my opinion represents an ^asset of the institution, while the sinking fund would show a liability if an entry had been made in accordance with the suggestion contained in the accountants’ report. In the chapter dealing with the item of Fire Insurance the accountants certify as follows : “Fire insurance on Twine Plant buildings and machinery is paid by the state and charged to the general insurance fund, and this expense has at no time been considered as a charge to the Twine Plant revenues.” This statement is clearly erroneous, at least so far as it relates to any insurance authorized by the present administration. Since taking charge of the Twine Plant such insurance as has been authorized and paid for 16 EXAMINATION OF STATE PENITENTIARY has been carried by the Twine Plant and has been entered as a regular charge against the Twine Plant operating fund. The chapter of the accountants’ report dealing with the Accounts and Accounting Routine is as follows: “The methods employed in treating accounting transactions of twine plant and of the penitentiary are crude and primitive, and the records do not properly reflect the economic opera¬ tions of either activity, nor are the accounting relations between these institutions and the state auditor and state treasurer or¬ ganized on a correct basis. It would appear that the routine and records have failed to keep pace with the growth and devel- ooment of the institution. As an evidence of the primitive methods employed at the Twine Plant, it was observed that these records revealed in 1907 a profit for the period January 1st, 1907, to May 9th, 1907, of $38,743.84, while the sales of product during the same period were $27.72. Also in the matter of ac¬ counting relations between the Plant and the state auditor and state treasurer, it is observed that the outstanding bonds are shown on books of Twine Plant at $175,297.66, and on books of state auditor and state treasurer at $169,000.00, the latter being the correct amount. Of the difference, $297.66 is found to be an arbitrary entry on books of Twine Plant, and the remaining difference of $6;000.00 is located in the crude and imperfect methods of handling the refunding of the original certificates of indebtedness, and this difference should be ad¬ justed through the operating fund on books of the Twine Plant, and the correct amount of bonds stated therein.” In citing an example of the method of keeping Twine Plant records, it will be noted that the accountants draw attention to the profit show¬ ing from January 1st, 1907, to May 9th, 1907, as being $37,743.84, while the sales of products during same period were represented as $27.72. This discrepancy is accounted for by reason of the fact that the inventory taken on May 9th, 1907, was on the basis of selling price value. This, however, is an incident of the methods of the former administration and can in no way reflect upon the methods of accounting which have been inaugurated since that date and which are now followed. In reference to the matter of the difference in the bond account of $6,297.66 between the Twine Plant records and the records of the State Treasurer and State Auditor. The present management found that an item of $297.66 had been charged to the “State Treasurer” and credited to the “bond” account. This was done to adjust the treasurer’s account on the Twine Plant records. This amount should have been credited to “Profit and Loss” account, and later an entry was made charging bond account and crediting profit and loss account. The balance of the item, $6,000.00, still remains in the bond account, and cannot be adjusted until the records of the state auditor and state treasurer have been checked to ascertain the exact transactions which took place. It was hoped that the report of the special accountants would showjthese transations in detail, but except to call attention to the fact that difference exists, there is no further explanation. All of which is respectfully submitted, F. O. Hellstrom, Warden. Both the preliminary and final reports of the legislative com¬ mittee contain strong recommendations for the installation of a new system of accounting for the Penitentiary and Twine Plant, and a bill was introduced and passed which appears as Chapter 214 of AND TWINE PLANT OF NORTH DAKOTA 17 the session laws of 1909. It provided for the completion of the audit and examination of the books and records of the State Peni¬ tentiary and Twine Plant and for installing and completing an adequate system of books and records for such institutions and making an appropriation for the expense incurred in carrying out the provisions of said act. By its terms an appropriation of $1,000.00 was made to carry out the provisions of the act. The ac¬ countants submitted a bill for $1,160.73, but knowing that die ap¬ propriation was only $1,000, they magnanimously cut the bill down to $1,000, the amount of the appropriation. And this committee promptly cut the bill to $905.73, that being the amount they were entitled to for the number of days they claimed to have worked, and in accordance with their agreement with this committee, the agreement as embodied in the resolution of this committee being that the head expert should continue the work at $15.00 a day and the bill being for $25.00 per day for the head expert. So that there are not sufficient funds left in this appropriation to install the new system of accounting so strongly recommended by the experts. The members of the committee, however, are of the unanimous opinion that no new system of accounting is needed at this time. The records of the penitentiary and twine plant as installed under the administration of Warden Hellstrom and as improved from time to time, adequately reflect in concise and business-like form the var¬ ious activities and industries of these institutions. The accountants in charge of these records are capable and progressive and have all details of advanced accounting as applicable to these institutions well in hand. The following books of account are now regularly kept in con¬ nection with the penitentiary and twine plant, respectively: LIST OF RECORD BOOKS AND BOOKS OF ACCOUNT KEPT BY THE NORTH DAKOTA PENITENTIARY. MINUTE BOOK. Covers all business transacted by the board of trustees. CASH AND VOUCHER RECORD. Record shows amounts appropriated to the various funds, special credits after they have been applied to funds, also all expenses of the penitentiary, vouchered, audited and allowed by the board of trustees. Entries are made direct from vouchers. WARRANT REGISTER. Register contains record of all warrants issued by the peni¬ tentiary and twine plant, also all money advanced by the state treasurer to cover monthly expense lists. Entries are made from warrants. VOUCHER INDEX BOOK. Index to the Cash and Voucher Record. —2— 18 EXAMINATION OF STATE PENITENTIARY SPECIAL CREDIT BOOKS (Journal and Ledger). Covers miscellaneous cash receipts of penitentiary, also all business transacted by the brick yard. Entries are made from journal, or duplicate receipt book. STOREKEEPER’S BOOKS. Loose Leaf Purchase Journal, Loose Leaf Sales Journal, Regular Journal, Invoice Books, Ledger. Covers record of supplies purchased, or produced by the penitentiary, also disbursements of same. Entries are made from Journals and Invoice Book. Before bills are vouchered, same are checked with Storekeeper’s books. INMATES’ CASH ACCOUNT BOOKS. Loose Leaf Debit Journal, Loose Leaf Credit Journal, Regular Journal, Ledger. Covers all cash received or earned by inmates, also expendi¬ tures. Entries are made from journals. INMATES RECORD AND DEPORTMENT REGISTER. Covers record and deportment of inmates. Entries as to record are made from commitments and deportment, record is made from daily deportment sheets. INMATES’ INDEX. Index to Inmates’ Record and Deportment Register. INMATES’ LETTER REGISTER. Covers names and addresses of correspondents of inmates. N Entries are made from weekly letters. LOOK-UP REGISTER. Shows number of inmates in institution each day. Entries made from daily look-up records. DAILY LABOR REPORT BOOK. Shows where inmates are employed and number of days worked. Entries made each day. INMATES’ TIME AND INDUSTRY RECORD. Gives time and industry record of each inmate. Entries made each day. OFFICERS’ TIME BOOK. Record of guard and employes time. Entries made each day. DOCTOR’S RECORD. Covers ailments of inmates and number attended. Entries made from doctor’s reports. AND TWINE PLANT OF NORTH DAKOTA 19 TWINE PLANT. LEDGER (Common Form). VOUCHER RECORD AND STOCK REGISTER in which are recorded all payments and distribution of same. JOURNAL (Common Form). CASH BOOK (Special Ruled Form), in which all cash transactions a»re entered, mid. accounts kept with the institution treasurer and state treasurer. Postings are made to the ledger from the above three records. FIBRE STOCK BOOK. A record of all raw material bought and delivered to factory. TWINE STOCK BOOK. A record of all manufactured material delivered to ware¬ house and sold. INSURANCE REGISTER. A record of all insurance carried on twine plant, machin¬ ery, buildings and materials, also a record of all other insur¬ ance covering penitentiary property. STATEMENT BOOK. Containing Cost Statements, Monthly Trial Balances, Etc. SHIPPING RECORD—(Card System). Containing full information of each shipment of twine, order number, purchaser’s name, address, shipping point, date of shipment, date order was received and approved, and copy of order. BILLS RECEIVABLE RECORD. Consists of Bills Receivable Register used in connection with card system. COLLATERAL NOTE RECORD Containing a record of all collateral paper. RECEIPT BOOK. Respectfully submitted, John Burke, Governor. Alfred Blaisdell, Secretary of State. D. K. Brightbill, State Auditor. 20 EXAMINATION OF STATE PENITENTIARY PRELIMINARY REPORT. To the Legislative Assembly of the'State of North Dakota : Gentlemen— The Joint Committee on Penitentiary Investigation at this time respectfully submits the following preliminary report of its doings: Immediately after its appointment the committee organized by electing Senator Pierce chairman and George Schnepper secretary. A. G. Divet, of Wahpeton, was engaged as counsel and at once entered upon the discharge of his duties, to which he has given his entire attention since. The firm of Cooper, Temple & Company, certified public accountants, of St. Paul and Chicago, were engaged to audit the accounts of the penitentiary and twine plant, and their Mr. R. D. Webb was sent forward to organize the work of ac¬ counting. The committee entered upon the investigation, directing its in¬ quiries to a period commencing with the administraton of N. F. Boucher as warden in 1897, and ending at the present time'. No specific charges were before the committee for investigation, but taking cognizance of the rumors, hearsay and published reports, the committee addressed communications to all persons who were even remotely referred to as having knowledge of the subject mat¬ ter under consideration, and invited the communication of fact or subjects demanding investigation, to this committee. Taking as a basis, the replies obtained and the preliminary exam¬ ination of the books and records of the institution, the committee has divided its work and given its consideration to' the following general subjects: 1st. 'Charges of a failure to keep proper books of accounts in the penitentiary proper and the twine plant; 2nd. Charges that the different administrations have dealt with the product of the penitentiary brick plant in such a way that large amounts thereof have been appropriated or otherwise lost to the state; and that unlawful discrimination was made between persons purchasing the same; 3rd. Charges that rebates were taken and received by the board of trustees and the warden on the purchase of machinery installed in the twine plant; 4th. Charges that rebates were taken and received by different purchasing officers on the purchase of supplies for the penitentiary ; -5th. Charges that the different wardens and the boards of trus¬ tees have unlawfully audited and allowed claims to themselves for services not authorized by law and thus unlawfully obtained large amounts of money; 6th. Charges that the different wardens have allowed large AND TWINE PLANT OF NORTH DAKOTA 21 amounts of the state’s money to remain on deposit in banks for long periods of time after the same should have been transmitted to the state treasurer ; 7th. " Charges that each of the wardens and the various boards of trustees during their administration, paid out, or connived at the paying out, of large amounts of the state’s money to relatives and friends upon fictitious or unlawful claims; 8th. Charges that the different buildings erected at the institu¬ tion do not represent the cash outlay reported to have been expend¬ ed in their construction; 9th. Charges that large amounts of money have been paid to banks as interest uj>on advances made to pay for the purchase of material and freight thereon when no necessity existed for procur¬ ing such advancements; 10th. Charges that various items of state property have been sold and the proceeds not accounted for by the officers receiving same; or that such property has been given away or people allowed to take and appropriate the same; 11th. Charges that the different wardens have been in the habit of irregularly disbursing money on behalf of the institution, and having their disbursements audited and allowed by the trustees'. 12th. Charges of cruel and inhuman conduct on the part of the officers of the penitentiary toward inmates; and the habitual in¬ fliction of unlawful and unjustifiable punishment upon inmates; 13th. Charges of abuse and mistreatment and neglect of insane inmates; lack of discipline and needless escapes; and in connection with the subjects specifically named a number of other minor mat¬ ters too numerous to mention at this time; 14th. Charges that rebates have been taken and received by the wardens and different boards of trustees on the purchase of fiber and other material used in the manufacture of twine, and that the cost of such fiber and other material has been stated and carried on the books at a sum in excess of the actual cost. That rebates have been taken and received from excessive freight bills paid and never properly accounted for. That twine has been sold to certain farmers 'and dealers at prices lower than to others for the same grade of twine and at the same time. That large quantities of twine manufactured have never been accounted for to the state. That twine plant accounts have been so padded and falsified as to show large profits to the state when, as a matter of fact, no such profits existed. With regard to such investigation we have to report: While the time is insufficient to enable us to go into some of the matters with the detail we would desire, we expect to report upon all thereof except one, before the close of the present legislative session. The exception is in regard to specification Nb. 14 above referred to, namely, alleged irregularities in the management of the twine plant. 22 EXAMINATION OF STATE PENITENTIARY Upon that feature of the investigation it will be utterly impossible to report by the close of the present session of the legislature. And in explanation of this situation we have to say: Upon the arrival of the head accountant, Mr. Webb, he spent a few days in a preliminary examination of the accounts to ascertain the extent of the undertaking. After advising himself as to the situation he advised that three men besides himself could be used to advantage in. the work, but no more, and estimated that such force could com¬ plete the work about March 1. The investigation of charges specified in connection with the twine plant cannot be entered upon at all until this accounting is completed, and the investigation will then be more or less extended, according to what is suggested and disclosed by the result of the accounting. It is now apparent that the accountants’ detailed re¬ port will not be available until about the time this session will ad¬ journ, possibly not until a few days later. The audit is going steadily on with the force of four men work¬ ing over-time and it will therefore be readily observed that one of the most important items of expense in this investigation will be in connection with such audit. In the progress of the work thus far it conclusively appears that the system of bookkeeping for many years in vogue at the institu¬ tion has been unscientific, incomplete and ill adapted to its needs. It would be imposible to point out in detail all the defect, or suggest the proper remedy therefor, but we would briefly mention some which are least difficult of description. The institution has for many years operated a large farm and been engaged in the raising of grain and stock, a great part, but not all, of which has been appropriated to its own use. From time to time large numbers of live stock have been bought and mingled with those raised on the farm. There has been no attempt made to keep any accounts of these farming and stock raising operations; and there is at this time no means whatever of ascertaining what amount of grain or stock the farm has produced, or what portion of such produce has been used at the institution. The door has thus been left open for the fraudulent disposition of large amounts of grain, stock and other produce (if a disposition to practice such fraud had existed), and no method can be resorted to for ascertain¬ ing whether the farming and stock raising operations have been honestly conducted except that of inquiring of individuals and relying upon their recollection as to amounts and numbers produced and consumed. The institution has also been for many years operating a brick¬ yard, manufacturing from $10,000 to $15,000 worth of brick per year; large amounts of which have been sold and other large amounts used in the construction of state buildings. No attempt has been made to keep any record of the business in connection with the manufacture of brick, there being nothing in AND TWINE PLANT OF NORTH DAKOTA 23 the books kept from which it can ibe ascertained what the product of he plant was or what portion of such product has been used in the erection or improvement of state buildings. In this way the door to fraudulent practices on the part of those engaged in the sale of brick has been left open and no record left from which it can be ascertained whether or not they have properly accounted for all brick sold. It has been a practice for many years to sell brick and other property of the state upon indefinite terms of credit and make no charges therefor or other entries thereof on the books of the insti¬ tution during the term of credit or at any time except to note by a marginal entry in the cash book the fact of collection when made. Under this system or lack of system the fact that any item of prop¬ erty had been sold would not in any way appear upon the books, and if the credit proved a bad one and collection was never made, the fact that the sale had been made would never appear upon the books, and the state would have no claim of record against the party who had made the purchase. It is, therefore, impossible to ascertain from the books whether all property of the state sold upon credit has been paid for or not. The business of the penitentiary proper and also the twine plant has been conducted upon the voucher system, of which no criticism is to be made except there have not been sufficient books kept in connection with such voucher system to enable an examiner of the accounts to ascertain without resort to the original vouchers what amounts of money have been expended for any specific purpose. The up-to-date systems of keeping accounts of large mercantile and manufacturing establishments include in connection with the vouch¬ er system a record book from which it is possible to ascertain at any time what expenditures have been made for a given purpose, and what receipts were had from given sources, during any period of time, without going beyond the face of the book itself, while under the system that has been in vogue here, before it can be ascertained what amount of money has been expended for many purposes it is necessary to go beyond the books an'd examine hundreds of vouchers and original invoices. The accounts of the penitentiary proper and the twine plant do not in all particulars properly interlock so as to form a complete system; and upon the completion of the audit it will undoubtedly be found that they do not in all particulars agree with the accounts in the office of the state auditor and state treasurer. Shortly after the beginning of the administration of Warden Hellstrom, some changes in the method of keeping the accounts were adopted and some improvement has undoubtedly been made. But to put the accounts of the institution upon a proper basis at this time is beyond the ability of any regular office force; and there are discrepancies and defects that have been carried through the accounts for many years past that necessarily exist in the present 24 EXAMINATION OF STATE PENITENTIARY books of account, because such present books were adapted to and based upon results disclosed by the books that preceded them. The extent and character of all such defects will only be accurately dis¬ closed by the completion of the audit of the accounts. The puipose of this preliminary report is o recommend at a date early enough to enable the legislature to take action, if it so de¬ sires, that an act be passed authorizing some officer or board to contract with some reputable firm of public accountants for the in¬ stallation, in the office of the penitentiary and the twine plant, of a system of bookkeeping therefor that will properly connect the two separate sets of books together and adjust the same to the accounts in the office af the state auditor and state treasurer. The work be¬ ing accomplished by the accountants in our employ will, when com¬ pleted, furnish a convenient basis for the installation of such a system, and the state may thus obtain a substantial benefit for the moneys thus expended. Otherwise the expenditure will be lost and the result be valueless, except in so far as it serves as a guide for this committee in the conduct of its investigation. Ed. Pierce, D. H. McArthur. W. B. Overson, Fred J. Traynor, N. L. Peart, T. J. Atwood. AND TWINE PLANT OF NORTH DAKOTA 25 FINAL REPORT OF LEGISLATIVE SPECIAL COMMITTEE. To the Legislative Assembly of the State of North Dakota : Gentlemen: The joint committee on penitentiary investigation hereby reports that immediately after its appointment the committee organized by electing Senator Pierce chairman, and George Schnepper secretary. A. G. Divet of Wahpeton was at once employed as counsel and came to Bismarck, where he has since been continuously engaged in our service. It was the intention of the committee to make the work of inves¬ tigation as thorough as possible in the limited time at its command, and under the authority conferred by the resolutions of that body it at once employed accountants and builders to aid in the work. Temple, Cooper & Co., certified public accountants of Chicago and St. Paul, were engaged to audit the accounts; and Thomas Powers and O. G. Adsero, builders and contractors of Fargo, were em¬ ployed to make estimates upon the cost of buildings and repairs and calculate the number of brick used in the erection of structures in which prison brick has been used. A force of four accountants was put to work on the audit of accounts at which work they are still engaged. The period covered by the investigation commences at the be¬ ginning of the administration of N. F. Boucher as warden in 1897 and ends in the present. No specific charges were laid before your committee and to ob¬ tain a working basis it was necessary to take cognizance of rumors and reports of all character. Notice was given with the most publicity possible, through the press and otherwise, that the com¬ mittee was ready to receive and investigate any charges against anyone connected with any administration of the penitentiary af¬ fairs, even though such charges should be based upon hearsay. The committee was forced to carve its entire working basis out of rumors, vague insinuations, and a preliminary examination of the books of the institution. After much effort it has been able to obtain information enough to call for investigation of the following general charges: 1st. That there has been for many years a failure to keep proper books of account in the penitentiary proper and the twine plant. 2nd. That the different administrations have dealt with the pro¬ duct of the penitentiary brick plant in an irregular manner and in such a way that large amounts thereof have been appropriated by 26 EXAMINATION OF STATE PENITENTIARY officers or otherwise lost to the state; and that unjustifiable discrim¬ ination had been made between persons purchasing the same. 3rd. That rebates were taken and received by the boards of trustees and the warden on the purchase of machinery with which the twine plant was equipped. 4th. That rebates were taken and received by different pur¬ chasing officers on purchases of supplies for the penitentiary. 5th. That the different boards of trustees have unlawfully aud¬ ited and allowed claims ta themselves and the wardens for services not authorized by law, and thus unlawfully disbursed large amounts of money. 6th. That the different wardens have allowed large amounts of the state’s money to remain on deposit in banks for long periods of time after the same should have been transferred to the state treasurer. 7th. That each of the wardens whose conduct was under in¬ vestigation, and the different boards of trustees, have paid out, or connived at paying out, large sums of money to relatives and friends upon fictitious or unlawful claims. 8th. That the different buildings erected at the institution did not cost the amount of money represented as having been expended in their construction. 9th. That large amounts of money have been unlawfully paid to banks as interest upon advances made to pay for material used in the twine plant, and to pay freight thereon, when no authority or necessity existed for procuring such advancement. 10th. That various items of state property have been sold and the proceeds not accounted for by officers receiving the same; or that such property has been given away, or people allowed to take and appropriate it to their own use. 11th. That the different wardens have been in the habit of ir¬ regularly disbursing money on behalf of the institution and having their disbursements audited and allowed by the board of trustees. 12th. That cruel and inhuman treatment has been accorded in¬ mates of the institution and unusual and unjustifiable punishment inflicted upon them by officers. 13th. That insane inmates have been neglected and mistreated T>y officers. 14th. That discipline has been lax and needless escapes have occurred. 15th. That rebates have been taken and received by officers and trustees on the purchase of fiber and other material used in the manufacture of twine; and that the cost of such fiber has been stated and carried on the books at a sum in excess of the actual cost. That rebates have been taken and received on account of ex¬ cessive freight bills paid and such rebates never accounted for to the institution. AND TWINE PLANT OF NORTH DAKOTA 27 That twine has been sold to certain parties at lower prices than to others under the same circumstances. That large amounts of twine manufactured has never been ac¬ counted for to the state. That twine plant accounts have been so padded and falsified as to show large profits to the state when as a matter of fact no such profits existed. With respect to the matters mentioned in specification No. 15, to-wit: Alleged taking of rebates by officers on the purchase of fiber and other material used in the manufacture of twine; Alleged misstatements of the cost of such material entered on the books of the twine plant; Alleged failures to account for large amounts of twine manufac- tured; and, Alleged discriminations as to prices on the sale of twine— We regret the necessity that compels us to state we can make no report. The investigation of these questions cannot be intelligently at¬ tempted until the audit of the accounts is completed, and this will not be until some days after the close of the Eleventh Legislative session. It will be readily-observed that if material used in the manu¬ facture of twine has been purchased and paid for at lesser prices than those entered on the books, or if rebates on the purchase price of such material have been paid, the evidence to establish such facts must be looked for, largely, if not entirely, at the places of purchase. Any inquiry into the question whether all twine manufactured has been*accounted for must be based upon a study of the results shown by the audit of the books, and computations based upon the amounts of raw material used and finished product accounted for. Any investigation of the question whether there have been dis¬ criminations in prices, between different purchasers similarily situated, may, and probably will, lead to different parts of the state where the products have been disposed of. Any inquiry whether rebates have been' received from railroad companies on account of non-payments of freight, or whether claims for shortage and loss of consignments have been paid by railroad companies and not accounted for, must be based on a study of the result of the accounting,, and a calculation whether the amounts accounted for from those sources are such as are reasonable, con¬ sidering the magnitude of the business. From that point the in¬ vestigation would remove itself into the general offices of the rail¬ road companies.- Since the operation of the twine plant began there has been ex¬ pended for fiber alone $1,398,296.00. It will therefore be readily observed that this subject upon which we cannot report is the one 28 EXAMINATION OF STATE PENITENTIARY in regard to which there are the greater possibilities for the exist¬ ence of irregular or dishonest practices. In the conduct of its investigations your committee availed itself of all apparently reliable information. It has resorted to the use of affidavits, and has had its attorney and secretary conduct ex parte oral examinations of persons under oath, and submit their testi¬ mony to it. It has also taken oral testimony at its sessions, both ex parte and in the presence of persons whose conduct was under investigation, and has personally visited the penitentiary and in¬ spected, its condition, and examined its books and records, and on such visit had brought before it and interviewed a number of in¬ mates and officers. It has also had the books of account, both of the past and present administrations brought before it at its meetings, and examined them in connection with its head accountant, Mr. Webb, and at the same time has had produced for its inspection the original minute books, deportment records, and other books and records of the institution. It has cited before it ex-Warden Boucher and Warden Hellstrom, and given them the opportunity of being heard in explanation and justification of their actions that were under discussion, and has heard and given consideration to their explanations. For the purpose of arriving at the cost of the different buildings it 'has had reliable contractors examine such buildings in detail and report upon the cost of construction, both on the basis of purchased material and paid labor, and on the basis of the use of prison-made brick and free labor. In the investigation of matters connected with the brick yard we have been obliged to and have had the number of brick in every structure erected on the penitentiary grounds since May, 1897, as¬ certained by competent builders. This count went into the minutest detail and included all buildings, the prison wall, sub-ways and tunnels where brick has been used. Your committee now respectfully presents to you the facts it has found in its investigations, with such explanations as seem proper. BOOKS OF ACCOUNT. During the period from 1897, to May, 1907, the system of book- keeping at the penitentiary was unscientific, incomplete and utterly inadequate to the needs of the institution, there being ah utter lack of the ordinary books of account, and accounts, necessary to in¬ telligently disclose the financial condition of the institution or the manner in which its affairs were being adminisered or the business transacted. For a statement in detail of some of the particulars in which the system was deficient you are respectfully referred to the prelimin¬ ary report heretofore made. This system of keeping accounts amounted to gross negligence AND TWINE PLANT OF NORTH DAKOTA 29 and disregard of the public interest on the part of the different boards of trustees and managing officers of the institution during the period named. By it the door has been left open to the practice of fraud upon the state, and no record left by which such fraud could be discovered or traced. In this connection the committee especially finds that the condi¬ tion of accounts allowed to exist in the institution for more than fifteen years conclusively establishes that the public examining de¬ partment of the state has been either grossly inefficient or inexcus¬ ably neglectful of the public welfare’. It would be impossible for such a state of accounting to be continued in practice under any intelligent system of examination intelligently carried out. From the beginning of operations by the twine plant to May, 1907, the system of accounting in use therein was unscientific and incomplete and did not meet the needs of the business in many particulars; but was not defective to the degree stated of the books of the penitentiary proper. Since May, 1907, a persistent effort has been made to improve the system of accounting in both departments of the institution, and many of the defects theretofore complained of have been rem¬ edied. The system, as a whole, however, is still defective and should be supplanted by modern system as pointed out in the preliminary report,. BRICK YARD MATTERS. By Chapter 86, of the Laws of 1895 the operation of a brick yard by the penitentiary was authorized. This law now appears as Sections 10390 to 10394 of the Revised Codes of 1905. The law seems to have been entirely disregarded at all times from the commencement of operations in the brickyard to the present as regards the methods of disposing of the product and using the funds derived therefrom. We are unable to learn that the board provided for, consisting of the governor, state auditor, and secretary of state, have ever exercised any supervision or con¬ trol over the matter committed to their care by the law in question. The wardens have always assumed on their own responsibility to dispose of brick and treat the proceeds as a miscellaneous cash re¬ ceipt to be used for general purposes by the institution. During the period between May, 1897, and May, 1907, there were manufactured under the direction of the warden 2,000,000 brick in addition to those accounted for to the state and those used in the erection and repair of buildings and other structures at the peni¬ tentiary. The brick not accounted for were of the value of between $14,- 000 and $16,000. In the investigation of this brick shortage we were greatly em¬ barrassed and delayed by reason of the failure, already pointed 30 EXAMINATION OF STATE PENITENTIARY out, of the accounting officer, to keep any record of either the number of brick manufactured or the number used in the erection of the different structures on the penitentiary grounds. To ascertain the total production, the committee endeavored first to procure the evidence of witnesses who had charge of the work of manufacture in the capacity of overseers or guards. It got some uncertain data in that way from the recollections of different people, but could find no one who had ever kept a record or been charged with the duty of keeping a record of the output of the plant. It was learned from Warden Boucher himself that no one ever was, during his administration, charged with the duty of keeping such records. It was. learned in a study of the biennial reports, that in the report of 1900, made by Warden Boucher to the board of trustees, he had reported the number of brick made in the two preceding years. This report shows: In the year 1898 there were manufactured. 1,250,000 In the year 1899 there were manufactured. 1,750,000 Making a total for the two years of . .. 3,000,000 This report and each of the other biennial reports contains a con¬ densed labor table, giving in detail the number of days’ work per¬ formed in the manufacture of brick each year. During the two years mentioned there was performed 6,290 days work. Dividing the product of the plant by the number of days’ labor, the average output per day of labor employed was obtained, towit: 477. Taking 475 as a working basis, it was ascertained, by taking the number of days’ labor known to have been employed in the work each year, and multiplying that by the average product per day, that there were manufactured during the term of office of Warden Boucher (speaking in millions and thousands only) 11,- 407,000. This is an eminently fair estimate to Mr. Boucher by reason of the fact that in 1899 new machinery was added to the equipment that materially raised the average output over 1898, and the greater part of the brick was manufactured after that time. Warden Boucher also received from Warden Wilson, as per the official inventory. 400,000 Making a total for which he should account.11,807,000 In addition, the committee ascertained from other sources, the number and approximate size of the kilns burned each year and computations made therefrom verify in substance the above figures. AND TWINE PLANT OF NORTH DAKOTA 31 There have been accounted for by Warden Boucher, on his books, and the inventory to Warden Helllstrom.4,535,000 There were used in the building of all structures at the pen¬ itentiary during the Boucher administration.4,536,000 Making the total accounted for.9,071,000 This leaves unaccounted for.. .2,736,000 The committee deducts from that shortage, to cover any possible over-estimation of production . ... 736,000 And find the actual shortage to be. 2,000.000 The number of brick used in the different structures at the peni¬ tentiary was ascertained by the builders, Messrs. Powers and Ad- sero, making actual measurements of every wall and other structure in which the prison brick have been used. This work of brick estimation alone occupied nearly ten days’ time of the builders. Your committee further finds that during his administration Warden Boucher discriminated between different purchasers of brick, and sold large amounts thereof at prices less than the estab¬ lished price, to the following persons: Alexander McKenzie, The Bismarck Tribune, Charles Kupitz, The First National Bank of Bismarck, George Gussner, M. Eppinger, C. B. Little. Your committee finds that the reductions in price given to the persons in the foregoing list amounted in the aggregate to the sum of $1,000. REBATES UPON THE PURCHASE OF TWINE MAKING MACHINERY. Your committee further finds that in the month of April, 1899, Trustees R. J. Turner and William J. M'older, together with Ward¬ en Boucher, were appointed a committee to purchase a power outfit and machinery for the twine plant. That these persons contracted with the Hoover and Gamble Co., of Chicago, for twine machinery, and with J. G. Robertson of Cin¬ cinnati for a power outfit; and in the making of said contract arrangedd for the payment to them of a rebate or commission, amounting in the aggregate to $1,850.00, which rebate was after¬ ward paid, $1,200.00 thereof to Turner and Molder jointly, and $650.00 to N. F. Boucher, the payment to said Boucher being made in currency in a hotel room in the city of Chicago by one A. J. Emminger on behalf of the Hoover-Gamble Co. 32 EXAMINATION OF STATE PENITENTIARY That said parties retained said money for some time, when they became apprehensive and conspired together to return the same into the fund of the penitentiary; and some time about the latter part of April, 1900, said Turner and Molder turned over to the said Boucher, as warden, the sum of $1,200.00 in currency to be turned back into the treasury of the institution, and the said Boucher thereupon placed the said sum of $1,200.00, with $650.00 of his own money, in the cash of the institution and entered the same upon the cash book. That for the purpose of covering up said transaction and con¬ cealing its character, the said Boucher caused an entry to be made in the cash book of the institution to the effect that the said sum of $1,850.00 was a rebate paid to the institution as per contract with the parties from whom the machinery was bought to cover the cost of purchasing the same. That none of the other trustees were ever informed or had any knowledge of said transaction. PAYMENT OF UNLAWFUL CLAIMS TO RELATIVES. In November, 1898, one Edna Boucher, a daughter of the warden, presented or caused to be presented to the board of trustees a claim for $75.00, on account of a horse lost in the burning of the prison barn, upon which claim the institution was in no wise liable. The said claim of $75.00 was therefore unlawfully allowed by the board of trustees, the warden actually recommending the allowance thereof, and both he and the board of trustees knew at the time of allowing and paying the claim that it was unlawful. - In August, 1904, a claim was presented to the board of trustees on behalf of Mabel Boucher, a daughter of the warden, for $100.00 on account of hay said to have been furnished to the institution, during the four years preceding, by said Mabel Boucher. Said claim was unlawfully audited and allowed by the trustees, the warden participating therein, for the reason that during all the time during which it is claimed said hay was furnished, Mabel Boucher was in the employ of the penitentiary and forbidden by law to furnish supplies thereto. Both the board of trustees and the warden knew that the allow¬ ance of said claim was unlawful at the time it was allowed. In the month of April, 1905, the warden, unlawfully sold to the institution a horse for the agreed price of $250.00, and in- the sale thereof attempted to evade the law forbidding him to contract with the institution or its board of trustees, by pretending that said horse was the property of his daughter, Mrs. F. E. Funk, formerly Mabel Boucher. UNLAWFUL ALLOWANCE OF VALID CLAIMS AT AN EXCESSIVE AMOUNT. Your committee finds that during the period of time com- AND TWINE PLANT OF NORTH DAKOTA 33 mencing in 1898 and extending up to the beginning of 1903, a practice existed of allowing valid claims at an amount in excess of their face, to the direct loss of the state of the amount of the in- crease. There are about seventy such items on which the aggregate was about $150.00. For the purpose of illustrating the system, we give the following example: At the January, 1899, meeting of the board a claim was presented on behalf of the Racine Wagon & Carriage Co., for $535.50, the purchase price of a carriage, cutter, harness and robe. At the bottom of this claim is a notation added in the penitentiary office: “4 per cent discount allowed, $21.42.” This alleged dis¬ count is added to the face of the bill, making the claim $556.52, in¬ stead of $535.50. The claim was allowed for the increased amount and a warrant issued therefor on Jan. 3, 1899, payable to the Racine Wagon & Carriage Co., or Bearer. This warrant never reached the Racine Wagon & Carriage Co., but was delivered to the First National Bank of Bismarck which collected thereon $556.92, remitting to the Racine Wagon & Carriage Co. $535.50. This warrant was cashed Feb. 11, 1899. By this single transaction the state was directly robbed of $21.42. The transactions as to the other items are the same and by them the state funds were actually appropriated in the aggregate amount of about $150.00. UNLAWFUL ALLOWANCE OF CLAIMS BY BOARDS OF TRUSTEES TO MEMBERS OF THE BOARDS. From April, 1897, to January 1, 1909, the different trustees have presented to the board for audit and allowance and have collected in round figures, $3,000.00 in addition to the compensation allowed them by law. The claims upon which this money was drawn may be divided into three classes as follows: 1st. Each year some member of the boards of trustees has been selected by the board to attend The National Prison Congress, and in some instances the trustee attending such congress has collected $3.00 per day for the time he was absent on the trip and in addition thereto his expenses, in other cases only expenses have been col¬ lected. 2nd. On occasions when it seemed to the board that it could not fully transact its business within the limits of the meetings allowed by law, it has subdivided itself into committees, and the members appointed upon such committees have proceeded to attend to cer¬ tain matters of business on behalf of the institution, and collected per diem for the time so spent. For example, there have been committees to look after the building of barns, committees to look after the building of hospitals, and so forth. 3rd. On different occasions individual members of the board 34 EXAMINATION OF STATE PENITENTIARY have gone upon trips to distant parts of the country for the pur¬ pose of investigating matters- that were deemed of interest to them as managers of the institution, and per diem and expenses of such trips have been collected. Adding the amounts thus illegally drawn to the amount that was lawfully paid for per diems and expenses of trustees, it is found that the amount of money drawn from the state by trustees since 1897 is $17,000.00. It has been urged An defense of the charge that these moneys were illegally drawn, that the expenditure for per diem and expenses of trustees in attendance at prison congresses is authorized by the annual appropriation for incidental purposes. Your committee believes this is not true. The legislative appropria¬ tion for incidentals is to create a fund that can be drawn upon to meet lawful expenditures for unforeseen items of that uncertain character that they would not ordinarily be foreseen; but such ap¬ propriation is not intended to create a fund that may be used by the board in its discretion for purposes not recognized by law. These promiscuous expenditures, in the judgment of your com¬ mittee, should be stopped until it seems wise to the legislature to directly authorize them. IRREGULAR AND UNAUTHORIZED ALLOWANCE OF CLAIMS TO WARDENS. During all the time included in this investigation it has been the practice of the wardens to each year attend the prison congress and collect the expenses of such trip from the institution. What has been said in regard to the irregularities of allowing such expenses to trustees is equally applicable to the allowance of them to wardens. It has also been the practice for the wardens upon their own motion to make frequent trips to various parts of the country in the transaction of different items of business on behalf of the institution; thus there are many instances of trips of the wardens to St. Paul, Chicago, and other cities for the purpose of purchasing various articles of property, as, for instance, carriages, harnesses and stock; and for the purpose of investigating the advisability of prospective purchases of different items of property, upon which trips large amounts of expense were incurred. It has also been the practice of the wardens since the twine plant went into operation, to constitute themselves business agents of the state in matters of canvassing for the sale of twine, looking after collections thereof, and in traveling to different parts of the country for the purpose of purchasing or investigating the feasibil¬ ity of purchasing material to be used in the manufacture of twine. Many of the items of expense are so large in proportion to the importance of the items of business transacted, as to forcibly sug¬ gest the danger to which the funds of the state are exposed bv permitting such practices; and while the committee does not find AND TWINE PLANT OF NORTH DAKOTA 35 that any fraud has 'been perpetrated in this way, they wish to point out the opportunities that are created and to urge the discontinuance of the practice. By way of illustration your committee finds that in the year 1901 Warden Boucher made a trip to Kansas City, Missouri, and Lake Park, Minnesota, for the purpose of purchasing cattle; that upon such trip he bought in his own name cattle to the amount of $3,- 034.00. On the trip he expended $122.00 for personal expense's, and freight charges which brought the total expenditure up to $3,- 474.00. Upon his arrival in Bismarck he turned over to a third person sixteen head of cattle thus bought upon the claim that these sixteen head represented a proportion of the whole that he had bought for his own use and not for the use of the state. The remainder was retained as the property of the state, and an interest charge of $18.67 made to the state for the money advanced by the warden, and also a claim of $36.00 made for commissions on the purchase. This constitutes a clear violation of the law forbidding the warden to contract with the institution, and the iniquity of the practice is manifested by the fact that there is no way of ascertaining whether or not the transaction reported by the warden as above set forth is or is not an honest report thereof; and while the committee cannot find that this transaction was not as reported, a practice ought not to be longer tolerated that has placed the state in such a position that it cannot call its officers to account for any irregularity that may have existed. During the past twelve years the claims allowed for the wardens for expenses on such trip as have mentioned aggregate over $5,- 000 . 00 . TAKING OF REBATES ON THE PURCHASE OF SUPPLIES Your committee finds that the many allegations that rebates were paid to the purchasing officers of the penitentiarv on supplies pur¬ chased are unfounded in fact, and that no such rebates were taken. ALLEGED SALE OF. STATE PROPERTY AND FAILURE TO ACCOUNT THEREFOR. Your committee finds that the numerous allegations that property of the state has been sold and the proceeds not accounted for by officers of the institution are untrue and unfounded in fact, except as to the item of brick referred to in another part of this report. IRREGULARITIES NOT CAPABLE OF CLASSIFICATION. It would seem that for years past almost every feature of the business of the institution has been irregularly conducted. In¬ stances of irregularity are so many in number and so variant in character, that an attempt to mention them all in detail would ex- 36 EXAMINATION OF STATE PENITENTIARY tend this report beyond all practical limits, but at this point your committee respectfully presents the following example: In the month of November, 1901, Warden Boucher having been authorized by the board of trustees to go to Yucatan to purchase fiber, arranged with the First National Bank of Bismarck to pro¬ cure for him a letter of credit in the sum of $50,000, for which it was agreed he, or the institution, should pay whatever charge was made therefor by the First National Bank of Chicago, through which the letter was to be issued. $50,000 of the state’s funds was thereupon turned over to the First National Bank of Bismarck and forwarded to the First National Bank of Chicago, where it remained on deposit, drawing interest at the rate of 2 per cent for a period of one month. The $50,000 letter of credit was taken by Mr. Boucher to Yucatan, but not used, and about one month after its issuance was returned to the issuing bank. For the issuance of this letter of credit the First National Bank of Chicago charged the First National Bank of Bismarck $250.00, credited the last mentioned bank with the interest earned on the $50,000 before mentioned, and remitted to the First National Bank of Bismarck, by way of rebate, $125.00. About two weeks after the return of the letter of credit, the First National Bank of Bis¬ marck presented its claim for $250.00, the alleged cost of the letter of credit, without any reduction for rebate or interest, and collected the full amount from the state. In the meantime, no note or entry of any kind was ever made upon the books of the institution show¬ ing the transaction, or anv part thereof, and no entry has ever been made upon the books of the institution showing that the $50,000 in question ever left its funds or was ever returned thereto. It may also be said in passing that the contract under which said letter of credit was issued was submitted to the committee and upon its face provided that a commission or compensation equiv¬ alent to 3d of 1 per cent would be charged upon the aggregate amount of all drafts drawn against the said letter of credit. No drafts were drawn against it and consequently the commission of $250.00 was not only unlawfully collected and paid, but was col¬ lected and paid contrary to the terms of the-contract itself. The startling part of this transaction is not the petty deceit by which the state in effect lost the $250.00 and interest on $50,000 for one month, but the fact that such lack of system existed that it was possible for $50,000 of the state’s money to be circulated for thirty days in a foreign country, in the hands of an official not authorized to have its custody, and no entry of the transaction ever appear upon the books of the institution. PAYMENT OF INTEREST TO BANKS. Shortly after the beginning of operations bv the twine plant, that institution became hampered by lack of funds with which to meet AND TWINE PLANT OF NORTH DAKOTA 37 payments upon invoices of fiber and of carrying charges thereon. Fiber is sold upon a cash basis only, and as the manufacturing season continues throughout the entire year and the selling and collect¬ ing season is only about four months each year, large amounts of cash are required to keep the plant in operation from the end of one collection season to the beginning of the next. To meet this condition the officers of the institution began in 1900 without authority of law, to make short time loans from banks to meet payments on fiber and pay freight thereon; these transactions taking the form of the banks taking up sight, draft made upon the institution and sent for collection with the shipment. The amounts of these advances with interest charges would be presented and paid when funds were available. Similar advances to take up drafts were also made on occasions when there were funds of the institution available, and in such cases the claims would be presented at the next meeting of the trustees. On such occasions as last mentioned the resort to the bank was unnecessary and the money should have been obtained from the state treasurer under the provisions of section 10380, Revised Codes. To thus borrow money and pay out interest charges was beyond any authority the boards or officers had. Their acts were therefore irregular, yet it is probably true that but for the assumption of such power the plant would at times have been compelled to suspend operations and lessen its output. The following sums of money were paid out, by years, as interest on advances thus procured: 1900 . $ 90.03 1901 . 193.27 1902 . 489.61 1903 . 818.64 1904 . 577.57 1905 . 935.88 1906 . 1,070.88 1907 (Up to May 9th). 591.44 1907 (From May 9th to December 31st).... 3,236.05 1908 . 1,003.87 Or a total of. $ 9,007.84 In the figures above given as interest are included certain items of exchange so stated that it is impossible to separate the interest and exchange. To make such separation in gross, the committee pro¬ ceeds as follows: The total remittances upon which exchange was charged were $1,398,296.75. Figuring exchange upon that total at of one per cent, the maximum rate, we obtain an item of $1,747.87. Deducting this from the total of $9,007.84, which represents interest and exchange together as above stated, we have a net result of $7,259.97 as the total interest payment. 38 EXAMINATION OF STATE PENITENTIARY This continuous drain in the way of interest payments could be avoided and the officers relieved of the responsibility of making such loans by the enactment of the law already proposed per¬ mitting the emergency board to resort to the general funds of the state to meet such contingencies as have been mentioned. The importance of this and of making the state treasurer the institution treasurer is emphasized by the fact that during much of the time when interest was thus being paid, the state had idle funds in large amounts in the hands of the banks acting as institution treasurers, as shown in another part of this report. IRREGULAR PURCHASES AND PAYMENTS ON BEHALF OF THE STATE BY WARDENS. Acting apparently under color of section 10342, both Warden Boucher and Warden Hellstrom have gone beyond the authority conferred upon them and have from month to month advanced large sums of money and paid claims and purchased property on behalf of the state and presented their claims therefor to the trus¬ tees for audit. These advances amount to sums ranging from $100.00 to as high as $3,000.00 a month, and are for such items as freight payments, purchases of building material, farm imple¬ ments, stock and supplies of different character, and advances to discharged inmates for temporary . aid and transportation, under section 10367, Revised Codes. Section 10342 is intended to limit the warden’s transactions to matters of immediate and pressing necessity creating emergencies, and he should not resort to that authority except to meet such emergencies. The committee does not find that any bad faith has been exer¬ cised or any fraud practiced in this particular, but, as a matter of public policy, it believes that such dealings between the warden and the state should be confined to the narrowest possible limits and the strict letter of the law. The relations between the warden and the board are necessarily close and confidential, and in the nature of things claims presented by the warden will not receive the same close scrutiny that they would if presented by a stranger. By the practice an opportunity is furnished for unfair and dis¬ honest dealings. For example, in the matter of advancing money to prisoners and supplying them with transportation, an opportunity is presented to take advantage of their necessities and deal oppres¬ sively with them by requiring them to acknowledge the receipt of aid in larger amounts than is actually given. Except in the case of pardons, which might create an emergency, it is known in advance just when the prisoners will be discharged, and their aid and transportation can be audited and vouchers issued for delivery to them at the trustees meetings preceding the date of discharge equally as well as it can be audited and allowed to the warden upon presentation of his claim after the prisoner is gone. AND TWINE PLANT OF NORTH DAKOTA 39 ALLOWING MONEYS TO REMAIN ON DEPOSIT IN BANKS. The law governing the making of remittances to the state treas¬ urer, so far as it relates to the prison proper, is found in section 1273, Revised Codes, which provides in effect that the accounting officer (the warden) shaff cause remittances to be made from the institution treasurer to the state treasurer at the end of each fiscal quarter. So far as the remitting of these funds is concerned, we find that the law has been observed at all times. The law governing time and manner of remittances from the in¬ stitution treasurer to the state treasurer, of moneys derived from the operation of the twine plant, is found in section 10382. It provides in effect that whenever the accumulations amount to $10,000.00 the moneys shall be transmitted to the state treasurer by the warden. Prior to May, 1907, the institution treasurer was the First National Bank of Bismarck and since that time it has. been the Bis¬ marck Bank. Prior to 1904, there were no substantial violations of law in regard to the remittance of twine plant funds, but since that time there have been a number of violations, some technical and some substantial. By technical violations we refer to the fact that during the collecting season funds came into the hands of the warden in amounts often more than $10,000.00, and sometimes as high as $35,000.00, in a single day. To comply with the law strictly deposits would have to be made with the institution treas¬ urer sometimes three -or four times in a day and corresponding checks drawn against the institution treasurer in favor of the state treasurer. The clerical work of entering and checking up the great number of small remittances which go to make up the aggregate receipts is such that it is, undoubtedly, ofttimes impracticable, ifi not impossible, to make the remittances to the state treasurer oftener than once in three or four days. And there have been many occasions when during the three or four day periods between remittances, moneys in the hands of the institution treasurer have accumulated to sums ranging from $30,000.00 to $75,000.00. Without attempting to point out each specific instance, the com¬ mittee reports that there have been many occasions where the moneys in the hands of the institution treasurer have accumulated beyond $10,000 and remittances had not been made to the state treasurer for periods varying from a week to two weeks. In ad¬ dition to the occasions thus generally referred to we point out the following specific instances in which the law has been unjustly violated. On the first day of November, 1905, there was $41,095.35 in the hands of the institution treasurer. No remittance of this amount was made until the 29th day of December, 1905, when the accumu¬ lation amounted to $46,482.71. Following this remittance of De¬ cember 29th there had accumulated in the hands of the institution 40 EXAMINATION OF STATE PENITENTIARY treasurer, on January 13, 1906, more than $10,000.00. On April 2d it amounted to more than $20,000 and no remittance was made until the 30th day of June, 1906, when the amount accumu¬ lated amounted to $21,279.73. On August 3rd, following the last mentioned date, the fund in the hands of the institution treasurer exceeded $10,000.00. On September 27th it had exceeded $20,- 000.00. No remittance was made until October 15th, when the accumulation amounted to $26,217.79. On November 7, 1906, the funds in the hands of the institution treasurer amounted to over $45,000.00. No remittance was made to the state treasurer until November 17th, when the fund had accumulated to over $96,000.00. On December 5, 1906, there was more than $10,000.00 in the hands of the institution treasurer and no remittance was made until De¬ cember 29th, when the accumulation amounted to over $32,000.00. By chapter 40 of the laws of 1907, section 10382 was amended, the effect of the amendment being to obviate the necessity of the warden depositing funds realized from the sale of twine with the institution treasurer and permitting him to hold such funds in what¬ ever manner he might see fit until the end of each month without regard to the amount of the accumulation, when he should remit direct to the state treasurer and take his receipt for the remittance. This is the law under which Warden Hellstrom has been operating, and we find there has been no occasion when he has allowed the last day of the month to go by without turning the funds over to the state treasurer. He is, therefore, not open to the charge that has been made of having unlawfully retained moneys on deposit in banks when they should have been in the hands of the state treasurer. On this subject we have further to say: The failure on the part of the warden to make remittances to the state treasurer under the law prior to 1907, whenever $10,000.00 had accumulated does not by any means cover the extent to which the state was deprived of the use of the funds, for in the ordinary transaction of the business there was a period ranging from one to eight days after the order of remittance was drawn before such order was presented and the cash actually received at the state treasurer’s office; in the mean¬ time the funds were actually in the hands of the institution treasurer at the same profit to it and the same loss to the state as though the remittance in form had never been made, and as a result, dur¬ ing the collection season there were daily balances in the hands of the institution treasurer ranging from $20,000.00 to $80,000.00,. averaging during the collection season perhaps $40,000.00. The amendment of section 10382, to which we have referred, we consider a piece of positively vicious legislation. By it the warden is permitted to hold in his own hands or leave on deposit in banks an entire month’s accumulation of money without regard to amount, and as has been heretofore pointed out, this might well be $30,000.00 AND TWINE PLANT OF NORTH DAKOTA 41 on the first day of the month and amount up to a half million dol¬ lars by the end of the month, and in the transaction of the business of the plant at its present magnitude the warden or his bank might well have possession and use of an average of $50,000.00 for the en¬ tire year. In our judgment, such vast sums of money should not be allowed to accumulate and remain in the hands of an official whose bond is but $15,000.00. Chapter 40 of the laws of 1907, which car¬ ries this amendment, was introduced by Senator Little, president of the First National Bank, which Bank was at that time carrying the warden’s accounts. By thus specifically calling attention to this amendment we wish to emphasize the desirability of making the state treasurer the cus¬ todian of all funds realized from the sale of twine without having them pass through the hands of any third party as treasurer or otherwise. UNLAWFUL PUNISHMENT AND ABUSE OF INMATES. Your committee finds that during the administration of Warden Boucher corporal punishment was frequently inflicted on inmates in violation of the statute. That the most common manner of inflicting such punishment was by suspending persons, with handcuffs attached to their wrists, from a hook in an adjustable rack, and while thus suspended, whipping them on the bare back with a heavy strap of sole leather or belting. Your committee further finds that under the administration of Warden Boucher, officers of the institution frequently committed assaults of a dangerous and unjustifiable character upon inmates of the institution and seriously beat, bruised and wounded them to a degree far beyond what was necessary in the maintenance of discipline. That under the administration of Warden Boucher an insane inmate was retained in the institution for a considerable time, towit: about three months immediately preceding the close of his admin¬ istration, without any attempt to have him committed to the insane asylum, and such inmate was so neglectfully cared for as to shock the ordinary sense of decency and bring reproach upon the adminis¬ tration of a public institution charged with the care of such persons. COST OF BUILDINGS. Your committee finds that the building known ais the dining¬ room annex, erected in 1905 and 1906, and the building known as the hospital, erected in 1906, each cost the amounts of money re¬ ported to have been expended in their construction; and further finds that each of said buildings is built in a fairly good and work¬ manlike manner. But as to the hospital building, your committee finds that it is not suitable for hospital purposes and is not adapted to any use of the institution, and therefore represents an extrava- 42 EXAMINATION OF STATE PENITENTIARY gant and wasteful and ill-advised expenditure of the public money. Your committee finds that the 'building known as the new cell- house, erected in 1907 and 1908, is exceptionally well constructed and adapted to the use for which it is intended; that it cost the full amount of money purported to have been expended therein, and is of that character that it is a credit to the state and the manage¬ ment under which it was constructed. In connection with the last mentioned building specific charges were made to the committee that irregularities were practiced in the manner of letting the contracts for the plumbing, heating and steel work. The committee finds the fact to be that the contract for plumbing was let upon competitive bidding, at which five bids were submitted, and the contract was awarded to the lowest bidder; that the price was not excessive and that the work was done in a firstclass manner. As to the steel work your committee finds the fact to be that Ihe contract therefor was let upon competitive bidding to the low¬ est bidder offering the quality, character and style of work installed and that the steel was installed in a firstclass manner. Allegations were also made to the committee that excessive charges were made and allowed for services and expenses of the architect who prepared the plans and supervised the construction of the building, but the committee finds the fact to be that the arch¬ itect was allowed a fee of $1,500, with a provision for the payment of $25.00 for each trip necessarily made from Fargo to Bismarck in supervising the construction, the total amount allowed for such trips being $575.00, making a total of $2,075.00 for the architect’s services, which amount the committee finds to be reasonable and slightly less than the compensation of architects as fixed by the American Association of Architects. PURCHASE OF A TRACTION ENGINE. Your committee finds that the allegation that a traction engine was purchased by the board of trustees with the connivance of Warden Hellstrom in 1907 at an exhorbitant price and without the institution’s having use for such engine, is not true. On the con¬ trary, the v engine in question was purchased at much less than its regular selling price. The expenditure was a judicious one under the circumstances existing and the engine is still a valuable and useful piece of machinery for the institution. Allegations were also made to the committee that the engine in question was purchased from or through the warden while he was acting in the capacity of agent for the Northwest Thresher Com¬ pany, the manufacturers thereof. We find this to be untrue. The warden’s connection with the thresher company terminated in April, 1907, and the engine in question was not purchased until June following. AND TWINE PLANT OF NORTH DAKOTA 43 TWINE PLANT EARNINGS. Your committee has been particularly requested to report upon one question in connection with the twine plant investigation, name¬ ly, the padding of accounts and inventories and the falsifying of records to make it appear that the earnings of the institution were greater than they really were; and in connection the purpose of such falsification. In order to do this the committee has been obliged to build temporary tracks around this part of the investigation and its conclusions are herewith submitted, based upon the presumption that no material fraud or discrepancy will be disclosed upon the complete audit of the accounts and the final report upon the twine plant matters, which, as before stated, must be deferred for the present. It is found that from the beginning of operations of the twine plant in 1900 up to December 31st, 1906, the actual net earnings were $151,384.98. The earnings as claimed by the reports of the warden for the same time were 163,154.98, being a difference of $11,770.00, which represents a' padding of inventories and the reconciliation of erroneous debits and credits, each practically off¬ setting the other. The padding of inventories seems to have consisted of listing stock on hand at the price of finished product, and it is difficult to see what purpose could be accomplished, if any purpose there, was. From December 31st, 1906, to December 31st, 1908, the actual net earnings o,f the twine plant (with the same reservation as here¬ tofore expressed) were $71,799.83. The apparent earnings were $60,009.83. The difference of $11,770.00 is accounted for by the fact that the operations of 1907 and 1908 began on the basis of the padded inventory and were closed upon a correct inventory of valu¬ ation. So the earnings of the last biennial period are shown upon the records of the institution as $11,770.00 less than they really are. • These errors and misrepresentations, intentional or otherwise, have resulted in no loss v to the state. Out of the earnings for the entire period there has been trans¬ ferred by order of the emergency board to the sinking fund for the payment of institution bonds, $137,360.34. The transfer was entirely proper, but its expediency at this time may be open to question, inasmuch as it has reduced the working capital and tended to hamper the operations of the twine plant. UNNEGOTIATED BONDS. In 1901 the legislature authorized the issuance by the board of trustees of the state penitentiary of $210,000.00 of bonds. Of this bond issue $169,000.00 was negotiated. In the course of its investigations the committee has learned incidentally that of 44 EXAMINATION OF STATE PENITENTIARY the $41,000.00 of such bonds not negotiated there are in the peniten¬ tiary office, $20,000.00. These bonds are fully executed and in form to be negotiated, except the coupons are not signed; but the first bond in the series, now in the penitentiary office, shows that the coupons were signed with rubber stamp and we are advised that the coupons on the entire issue were so signed. The possibility will readily suggest itself that any designing person might procure the necessary stamp and complete the coupons. What has become of the $21,000,00 of such bonds that were not negotiated and are not in the office of the penitentiary is unknown. As this bond issue was unconstitutional, no financial loss would fall upon the state if such bonds were disposed of, but a rather serious fraud might be perpetrated upon the public. Some steps should be taken to ascertain what has become of the missing bonds and provide for the cancellation or destruction of those now in the penitentiary of¬ fice. Your committee takes occasion at this time to extend its thanks to the present management of the penitentiary for the very cour¬ teous treatment that its representatives have received at the hands of the warden and other officers of the institution, and to acknowl¬ edge the assistance that has been given it by the various officers and employes in every instance where assistance has been called for or has been possible. The same may be said to be true of all persons connected with the previous management of the institution. Without exception, testi¬ mony has been given freely and every possible channel of informa¬ tion thrown open to the committee. The freedom with which the banks and business houses of Bismarck have thrown open their books and records to the committee, and submitted their officers and employees to examination has been greatly appreciated, showed a commendable public spirit and a desire to give the utmost publicity to all their dealings with the institution. This policy on their part has been the means of greatly expediting the work of the committee and lessening the expense of the investigation. Your committee at this time especially and emphatically expresses its appreciation of the invaluable services rendered by its counsel, Mr. A. G. Divet, in the prosecution of this inquiry. His counsels have been found, in every instance, to be sound and well established, and his knowledge of the law applicable to every question, exhaus¬ tive and comprehensive. He has not hesitated at the performance of duties which ordinarily fall to the lot of others than attorneys, but when occasion demanded, acted in the capacity of architect, builder, accountant or otherwise in order to familiarize himself and the committee with the facts, and, in short, to bring results. Your committee earnestly requests that its appreciation may be shared by whoever may take up and complete its labors, and that in justice to itself and the state, the work yet remaining to be done AND TWINE PLANT OF NORTH DAKOTA 45 should have the benefit of the familiarity he has acquired with the subject matter, and be completed under his supervision. Your commtitee also calls your attention to the fact that Mr. George Schnepper, its secretary and stenographer, has in the per¬ formance of his duties necessarily worked nights, Sundays and holidays in order to keep pace with the work. His time during the business hours has necessarily been taken in reporting the work of the committee and its counsel, and in taking testimony, and his transcripts thereof gotten out at night or on holidays. His services have been invaluable, and it is recommended that suitable action be taken looking toward the making of fair and reasonable compensa¬ tion therefor, in addition to the ordinary per diem allowed him as a legislative stenographer. Your committee also wishes to express its appreciation of the valuable assistance it has received from Mr. R. D. Webb, in charge of the work of accounting being conducted by Cooper, Temple & Company. Mr. Webb has not confined his work to the mere mat¬ ters of the audit of the books, but has on many occasions departed therefrom at our request and rendered valuable service in speedily picking out and furnishing information upon isolated details con¬ nected with the books. We take pleasure in commending Mr. Webb and his firm to the favorable consideration of the person or persons charged with the completion of the work of accounting. The committee desires also to express its appreciation of the courtesy and forbearance of those representatives of the press at Bismarck who have refrained from giving circulation to the sen¬ sational reports from time to time claimed to have emanated from its sessions and which necessarily annoyed and hampered it in the performance of its duties. IN CONCLUSION. Your committee has to state that the time it has had to perform its work has been all too short considering the extent of its under¬ taking, and many matters of detail have necessarily been passed. At the outset of its labors it was confronted with a great mass of rumors, insinuations and indirect allegations, in effect charging citizens and officers of the state with corrupt and irregular prac¬ tices. Many of these charges were so palpably without foundation as to require but little consideration, but many others were sufficiently direct, or connected with circumstances sufficiently significant to not only justify, but require that they be investigated. The committee cannot attempt to go into details and make a specific finding upon every question that has come before it, but must content itself with the statement that for every matter reported upon probably ten have received its attention. The general finding is here made that as to all subjects here 46 EXAMINATION OF STATE PENITENTIARY investigated and* not herein specifically mentioned, no dishonesty, corruption or irregularities have existed. The investigation of the great mass of charges, which has led to the establishment of no irregularities, has occupied a very large proportion of the committee’s time and been responsible for a con¬ siderable proportion of the expenses that have been incurred. It has been the committee’s understanding of its duty that it was not only to follow such lines as pointed to the existence of corruption or irregularities on the part of those charged, but also to follow those that led to the exhonoration of any who had been unjustly accused. All figures in connection with matters involving the books and accounts may be subject to slight modifications when the account¬ ing is completed. While it is to be regretted that any dishonest practices or irregu¬ larities have existed in connection with the management of the state institution, yet the committee believes that the state is to be con¬ gratulated upon the fact that out of the great mass of serious charges- that have been circulating for years past, so few acts of positive corruption have been found to exist, and your committee believes that the clearing of the atmosphere surrounding this insti¬ tution is well worth all it has cost. In the course of its labors the committee has collected a mass of complications and figures connected with the accounts and buildings, estimates of costs of construction and other matters too numerous to mention and too voluminous to set out in detail herein, some of which might, in the future, be valuable to the state. We have caused such papers and compilations to be conveniently grouped together and will turn them over to the warden of the penitentiary to be kept among the records of the institution. RECOMMENDATIONS. Your committee has already in a preliminary report recommended the passage of an act authorizing some officer to contract with some firm of public accountants for the installation in the office of the penitentiary and twine plant of a scientific and up-to-date system of bookkeeping. This recommendation has already been embodied in a bill that is now before you. Upon the recommendation of the committee a bill has also been introduced providing that the state treasurer shall be made the treasurer of the penitentiary. We now take occasion to endorse each of said bills with our un¬ qualified approval and state in connection therewith that as our work has progressed we have been continually more and more im¬ pressed with the belief that such laws as are embodied in those bills are almost a necessity for the proper and regular conduct of the affairs of the institutions. Your committee has in this report carefully pointed out matters AND TWINE PLANT OF NORTH DAKOTA 47 in connection with the twine plant business upon which it is unable to report. These matters have been separated from all others that were under consideration; their investigation can be as well con¬ tinued by other persons as by this committee and desiring to be relieved from any further duties in that behalf, the members of the committee now respectfully recommend that the governor, state auditor and secretary of state be authorized and directed to take up the investigation of the matters upon which this committee has been unable to report, and that by appropriate resolution they be constituted a board for that purpose, and given such power and authority as will enable them to carry on the work and bind the state for the expenses connected therewith. Other recommendations by the committee have been stated in the body of the report, in connection with the different matters therein mentioned. Now, therefore, in consideration of all things hereinbefore stated and believing it has performed its full duty, your committee lays down its labors and respectfully asks that it be dismissed. Bismarck, North Dakota, March 4, 1909. Respectfully submitted, ED PIERCE, Chairman. d. h. McArthur, W. B. OVERSON, A. L. PEART, FRED J. TRAINOR, T. J. ATWOOD. REPORT OF EXAMINATION NORTH DAKOTA TWINE PLANT AND PENITENTIARY March i, 1897 —December 31 , 1908 —4 •— AND TWINE PLANT OF NORTH DAKOTA 51 REPORT St. Paul, August 7, 1909. Honorable, John Burke, Governor, Honorable Alfred Blaisdell, Secretary of State, Honorable D. K. Brightbill, State Auditor, Special commission under the provisions of House Bill 374, as authorized by the Elventh Legislative Assembly of the State of North Dakota, and approved March 12th, 1909. Gentlemen : Agreeable with the directions received we have made an examination of the books and rcords of the North Dakota Penitentiary and twine plant as originally undertaken and directed by a joint committee of the Eleventh Legislative Assembly of the state of North Dakota. In our work and investigation we have followed the written in¬ structions prepared by Mr. A. G. Divet, special counsel to the joint committee from the legislature. A review of these directions reveal that directions number one, three four and seven specially relate to the Penitentiary Proper, and that directions number two, five and six relate to the Twine Plant proper, and that direction number eight relates to a general review of the methods employed in conducting the operations of both prop¬ erties. In our report of this investigation, >we respectfully submit the results of our examination and investigation under these three general heads as follows : Penitentiary Proper, Twine Plant and Review and Results of Examination. CONSIDERATION OF MATTERS RELATING TO THE PENITENTIARY PROPER. Question No. 1.— (a) Do the records of the institution show how much brick was manufactured ? Answer—We have made a most thorough search of the records and archives of the Penitentiary proper and find no record covering the amount of brick manufactured for the yegrs March 1st, 1897, until about May 9th, 1907. Subsequent to and after this date, the warden has made an earnest effort to provide records which will reflect the amount of brick manufactured during this latter period. (b) Do such records show the amount of brick that was used in the erection or improvement of the buildings at the Penitentiary ? Answer—As a result of our investigation we are prepared to say that no record was found which disclosed the amount of brick 52 EXAMINATION OF STATE PENITENTIARY used in the construction, erection or improvement of buildings at the Penitentiary up to October llith, 1907. Subsequent to October 11th, 1907, records were found which disclosed amounts of brick used in the erection and improvement ol the Penitentiary as fol¬ lows : New cell house . . . ..582,345 brick Of the foregoing brick, 436,100 were charged to this improvement at the rate of $8.00 per thousand, and 146,245 brick were charged to the improvements at the rate of $10.00 per thousand. (c) Ascertain what amount of brick was sold during the differ¬ ent years of the Boucher administration. Answer—We have ascertained from the records examined the amount of brick sold during Mr. Boucher’s administration and have set up in Schedule Number One of the Book of Details submitted herewith a complete statement of all recorded transactions relat¬ ing to sales of brick during both the administration of Mr. Boucher* and Mr. Hellstrom. (d) Do the books of the institution disclose that any accounts were kept against purchasers of brick, aside from the entry on the cash book, showing the receipt of certain amounts of money for cer¬ tain quantities of brick? Answer—Prior to May 9th, 1907, no ledger or similar summar¬ izing record was kept at the Penitentiary proper. The only record kept at the Penitentiary proper prior to the above date, was a fast bound record known as the “Cash-book,” and in this record, on the left hand page, was entered the legislative ap¬ propriation to the different funds or accounts, and the appropria¬ tions and disbursements authorized by the emergency board, and in the margin of the same page it was the custom of the Warden’s clerk or bookkeeper, to enter the miscellaneous sales of farm pro¬ duce, brick, etc. The marginal record of these transactions is not always clear and distinct as to the property sold, or as to names of the person or persons paying in the money. Therefore, it is our conclusion that the books of the institution disclose no ledger accounts or other evidence of transactions with customers of the Penitentiary other than was expressed on the margin of the “Cash¬ book,” prior to May 9th, 1907. Subsequent to May 9th, 1907, a small ledger was inaugurated and in this ledger are kept accounts with persons and customers who make purchases from the Penitentiary proper. Question No. 3.— (a) Ascertain from the books the number of cattle purchased each year, and the number of hides of cattle ac¬ counted for each year, and if impossible to ascertain from the books the number of cattle bought, then the number of hides ac¬ counted for during each year, then ascertain the aggregate for the entire period of the Boucher administration, ending at the making of the inventory at the close thereof. In connection with this, AND TWINE PLANT OF NORTH DAKOTA 53 ascertain what the books show, if anything, as to the number of cattle raised by the institution each year, or in the aggregate. Answer—-The records of the institution as examined by us do not reveal any information as to the number of cattle raised at the Penitentiary. We submit in Schedule Nio. 29, full and complete recorded details of cattle purchased. We also submit in Schedule No. 5, all obtainable information relative to the sale of cattle, hides and other miscellaneous receipts. Question No. 4.—Ascertain what the b oks disclose as to the pur¬ chase of office and dining room furniture for use in the institution; also household and kitchen furniture in the warden’s residence. This Inquiry is directed to the fact that at the close of his admin¬ istration, Warden Boucher removed the furniture that was sup¬ posed to belong to the state, and employees of the office of the Penitentiary will furnish information as to just what was removed and what was left. Answer—We find that in the year 1897 an appropriation of $3,000.00 was made for the purchase of furniture and equipment for the warden’s residence, and in Schedule No. 26 submitted here¬ with, we disclose the recorded expenditure of this money by months. The items of this expenditure are obtainable in the Penitentiary cash book for the months stated. Referring to the point of the inquiry in Question 4, we find that at April 7th, 1897, an inventory of the personal property belonging to the State of North Dakota was taken, and that no subsequent inventory of property was taken until about May 9th, 1907, and owing to the incomplete and prim¬ itive methods employed and the absence of information on the vouchers, it is - impossible to state the contents of the Warden’s residence, particularly where such contents relate to the property owned by the State of North Dakota. Question No. 7.— (a) About four years ago a building known as the hospital building was erected; also an addition to the main building known as the dining room building. Ascertain the cost of the erection of those buildings, and have the vouchers showing the items of cost separated from other vouchers so that they may be conveniently obtained for further information. In investigating the foregoing matters .specifically mentioned, you need not go back of the Boucher administration which cov¬ ered a period of 10 years immediately preceding the present admin¬ istration, except in so far as is necessary as a basis for ascertaining the facts inquired about. Answer—We submit Schedule No. 34, showing aggregate ex¬ penditures for the hospital of $15,321.80, all during the biennial period March 1st, 1905, to March 1st, 1907. This schedule is based on the information contained in vouchers relating to hospital con¬ struction. Relative to the addition to the main building, known as the 54 EXAMINATION OF STATE PENITENTIARY dining room building, we are unable to find any information in the vouchers which indicate specific application of moneys to this im¬ provement, and we are therefore unable to submit the information desired. In Schedule No. 14, we have set up the expenditures for repairs and improvements, and such schedule may or may not contain moneys expended for this improvement. CONSIDERATION OF TfWINE PLANT. Question No. 2.—Ascertain from the books the amount in pounds of sisal, Manila and other fibres purchased each year since the oper¬ ation of the plant, and the amount in pounds of finished product each year. If, because of the inventories being taken in the midst of the manufacturing year, it is impossible to give the information asked for as to each year separately, then ascertain and report the ag¬ gregate of all fibre purchased from the time of the commencement of operations by the twine plant to the taking of inventory at the close of the Boucher administration, and the aggregate of all finished product accounted for, showing and including the amount thereof on hand at the time of taking the last mentioned inventory. Answer—We submit herewith Exhibit No. 9, covering pounds of fibre, purchased by annual periods from the year 1900 down to and including December 31st, 1908. Also in the same exhibit, the sales of manufactured product by pounds, and disclose therein the g^in in weight of sales, over purchases and the percentage of such gain. Question No. 5.—Ascertain how many claims have been presented to and collected from railroad companies on account of claims for overpayment of freight, damages to goods shipped, or'other mat¬ ters, and in connection therewith, ascertain whether there is any record of such claims against railroad companies, other than the record of cash received. Answer—Prior to May 9th, 1907, no record was kept at the Penitentiary which reflected claims filed against railroad companies for rebates on freight or loss and damage in transit. Subsequent to and after this date, a record has been inaugurated, which reflects all claims as filed, with details. Complying with the spirit of your inquiry, we have examined the correspondence files of the warden of the Penitentiary for the period prior to May 9th, 1907, and have ascertained the information therein contained, relating to railroad claims and have tabulated this information. Under the authority and permission of Governor Burke, we have requested the Northern Pacific, Chicago, St. Paul, Minneapolis & Omaha and Minneapolis, St. Paul., & Sault Ste. Marie Railway Companies to prepare statements covering all claims presented to AND TWINE PLANT OF NORTH DAKOTA 55 and allowed by them in behalf of the state of North Dakota on ac¬ count of said Penitentiary and Twine Plant. These statements have been cheerfully furnished us by the rail¬ road companies and we have compared same with the rcords at the Penitentiary and find that all amounts shown by the railroad com¬ panies’ statements to have been paid to the officers of the North Dakota Penitentiary, have by them been accounted for either on the books of the Penitentiary or on the books of the state auditor and state treasurer. The amounts of claims so paid, have been included by us in our Exhibits of Moneys and received and disbursed in the operations of the Twine Plant. Referring to the question of freight claims paid subsequent to the period May 9th, 1907, we find all claims properly accounted for on the books of the Penitentiary except the following: Date of Claim Number .Article Amount Date Paid Draft Number Nov. 3-08 039911 Twine $9.62 Nov. 9-08 830942 Aug. 17-07 070075 Bags 7.00 Sept. 18-07 51281 Aug. 29-07 198549 Twine 15.25 Sept. 23-07 51612 The foregoing claims are reflected in the certificate received from the officers of . the Northern Pacific Railway Company and it is our opinion that these claims are filed for or on account of customers of the Twine Plant, and would not of necessity appear of record on the claim register of the institution. CONSIDERATION OF CLAIMS FOR DUTY REFUNDS. It appears to be the custom of the U nited States Government to refund duty paid on importations of Manila fibre, provided certain regulations provided by the treasury department are complied with. Correspondence was had with Henry W. Peabody & Company, of Boston, importing brokers for the Twine Plant, and all moneys dis¬ closed by their statements to have been refunded by the United States government for Manila fibre imported by the Twine Plant was recorded upon the books of the Penitentiary, and same have been set up in our statement of moneys received and disbursed. It further appears that an invoice of Manila fibre dated January 12th, 1907, for 2,000 bales, Ex—“Teucer,” was entitled under reg¬ ular conditions to a refund of duty in the sum of about $1,900.00, and through failure of the then Warden to file and prepare affi¬ davits, this amount is apparently lost to the state of North Dakota. Mr. Peabody says of this matter: “You have never sent us certificates for 2,000 bales Ex—“Teucer” invoice January 12, 1907, and it is now too late for you to collect the refund. The secretary of war ordered on March 29th, 1902, that 56 EXAMINATION OF STATE PENITENTIARY documents showing the consumption of Manila in this country, must be deposited with the collector of customs at Manila within 18 months from he date of payment of the export duty. On Sep¬ tember 14th, 1904, this time was extended to two years. The col¬ lector of customs has always refused to pay any refunds if the documents were not presented within this time. The act of con¬ gress of March 8th, 1902, distinctly says that Manila consumed in the United States shall be exempt from export duty, and we have always felt that if the manufacturer cared to take the case to the courts, it would be possible to make a collection after the expira¬ tion of the time limit imposed by the secretary of war.” This letter is dated at Boston, March 19th, 1909. In explanation of the delay in filing this affidavit, it is due Mr. Helstrom to say that the Treasury Department’s regulations require that the fibre shall be actually manufactured prior to the preparation of the affi¬ davit and filing of the claim for refund, and the records of the Twine Plant do not reflect the actual dates that this particular fibre was manufactured. We recommend that proper affidavit covering the manufacture of this Manila fibre be prepared and delivered to the attorney gen¬ eral of North Dakota, with the request that he take the matter up with the treasury department at Washingon, through your repre¬ sentatives in congress in an endeavor to collect the same. Question No. 6.—It is required that the Twine Plant remit to the state treasurer all moneys collected, making such remittances sufficiently often that not more than $10,000.00 shall remain in the hands of the institution. Ascertain on what occasions the institu¬ tion has failed to comply with this requirement, the amounts of moneys thus withheld from the state, and the period of time during which it was thus withheld. Some such circumstances are shown by the ledger account of the state treasurer during the years 1908 and 1906. And in this connection ascertain where moneys thus withheld from the state were kept. Answer—Replying to the foregoing question, we submit here¬ with a statement disclosing moneys received by N. F. Boucher, ac¬ counting officer, together with the date and amount of such receipt, also the date said moneys were shown to have been received by the state treasurer, and the same information as to moneys received by the First National Bank of Bismarck institutional treasurer. AND TWINE PLANT OF NORTH DAKOTA 57 Moneys Received by N. F. Boucher, Accounting Officer. Date Amount Oct. 10, 1901 . $ 395.75 Oct. 12, 1901 . 261.00 Oct. 18, 1901 . 1,688.44 Oct 21, 1901 . 2,539.00 Oct. 26, 1901 . 2,186.93 Oct. 30, 1901 . 756.97 Oct. 31 y 1901 . 2,592.18 Oct. 31, 1901 . 1,460.97 $ 11,881.24 Nov. 4 . $ 11,830.95 Nov. 5 . 9,787.65 $ 21,618.60 Nov. 7 . $ 1,090.66 Nov. 9 . 6,783.46 Nov. 11 . 910.25 Nov. 13 . 529.35 Nov. 14 . 782.87 $ 10,096.59 Oct. 14, 1902 . $ 2,326.50 Oct. 23 . 9,984.89 $ 12,311.39 Oct. 30 . $ 7,468.37 Nov. 1 . 33,272.99 $ 40,741.36 i..ov. 6 . $ 20,722.11 we have included as operating ex¬ penses only those items consistently opeiating expenses, and have prepared a separate and special statement disclosing the construc¬ tion expenditures from March 1st, 1899 to December 31st, 1907, inclusive, and have included therein those expenditures properly fchargeable to “Twine Plant Construction Fund.” It appears from an examination of the vouchers and their dis¬ tribution that at times certain amounts have been charged to twine plant operating that are properly allocatable as twine plant con¬ struction. and in the statement of Expenditures submitted here¬ with for twine plant construction, we submit detail of differences between our report and the state auditor’s distribution of twine plant construction. The statement of expenditures for twine plant construction will be found in the book of exhibits at page 84. It is our conclusion that this statement should be made the basis of a journal entry for a transfer between the construction fund and the operating' fund on the books of the Twine Plant as well as on the books of the state auditor. TWINE PLANT INVENTORIES. We have made a special analysis of the inventory values at the end of each fiscal period, and have revised the values expressed »in the published inventories, reducing such values to the original cost of material in manufactured products, as near as the same can be determined at this late date. It was the custom of the Warden to figure his inventory of manufactured product at selling prices, f6r the purpose of stating the inventory value at the end of an annual period. It was deemed expedient and equitable to revise and re-state the inventory values in order to arrive at a true and accurate defini¬ tion of the cost of manufactured product. REPORTS OF WARDEN. Reference is made to the warden’s biennial report for period 1901-2 and the published figures therein shown, which reflect typographical errors that might cause considerable confusion and doubt as to the accuracy of the published statement. Particular reference is made to page 17 of this report and Exhibit “B” where the credits under date of December 31st, aggregate a total, as ex¬ pressed in the report, of $86,114.79, while as a matter of fact, the 62 EXAMINATION OF STATE PENITENTIARY three published figures under the word “Credit” actually aggre¬ gate $56,114.79. The difference of $30,000.00 being observably, in the amount expressed as deposited with the state treasurer, the printed figures disclosing $34,370.87, while the actual deposits with the state treasurer for this period, as verified in this examination, were $64,370.87. We also call attention to the total expenditures for 1902 operat¬ ing fund, as published in this report at page 16, the aggregate of such expenditures being therein expressed as $50,038.77; comparing this amount with the warrants drawn on the operating fund, as pub¬ lished in exhibit “C” at page 17 (the amount is there expressed as $150,038.77) discloses a difference of $100,000.00, which is clearly a typographical error. Sjich differences in published reports create confusion and in¬ cite comment and criticism until the same have been demonstrated to have been purely typographical errors. PUBLISHED OPERATIONS OF. TWINE PLANT, COMPARED WITH THE RE¬ SULTS OF THIS EXAMINATION. In the summary operations of Twine Plant, there has been dis¬ closed in red figures the comparable profits by annual periods, and immediately under these comparable profits, there has been ex¬ pressed the Warden’s published statement of profits, and for the purpose of more clearly stating the same, we submit herewith a special tabulation comparing said profit statements: YEAR Published Statement of Profits Profits estimated by this examination Profit Loss 1900 .. 1901 .. $ 4,147.43 14,166.41 33,349.84 38,922.89 44,876.15 42,592.23 11,052.81 42,574.95 | .. $11,643.99 1902 .. | $14,187.94 30,500.65 37,136.03 47,284.54 33.846.89 | 37,432.71 37.147.89 1903 ... 1904 .. 1905 . 1906 . | 1907 . 1908 . | | . The differences in these statements are largely traceable, first to the re-adjustment of inventory values at the end of annual periods, and secondly, to the transfers between the operating fund and the construction fund, hereinbefore referred to. AND TWINE PLANT OF NORTH DAKOTA 63 CONSIDERATION OF INTEREST ON TWINE PLANT BONDED DEBT. For the purpose of enabling the state accounting officers to prop¬ erly assert upon the state records the losses and gains of the Twine Plant, in accordance with provisions of statutes, there is submitted herewith a summary of profit and loss operations to December 31st, 1908, reflecting operating profits at December 31st, 1908 to be $226 - 892.66. There should be deducted from this amount the interest on the bonded debt of the Twine Plant. It appears from the evidence submitted for examination that certificates of indebtedness aggregating $150,000.00 were originally authorized, and of this sum, $50,000.00 was applicable to the con¬ struction of the Twine Plant and $100,000.00 for conducting its op¬ erations. Of the authorized certificates there was issued $163,- 993.00. Of the certificates issued, $75,000.00 thereof became due and pay¬ able November 1st, 1902, and were paid from the general bond fund of the stace of North Dakota. Of the balance outstanding, $75,- 000.00 thereof was refunded by Twine Plant bonds; the remaining $13,000.00 of outstanding certificates were redeemed through the construction fund as this amount represented money expended for the installation of machinery and equipment, and to meet the emerg¬ ency, the sum of $14,000.00 was transferred by authority of the emergency board from the operating fund to the credit of the con¬ struction fund. In 1901 the legislature authorized the issuance of $210,000.00 Twine Plant bonds and of this authorized bond issue, there was issued and sold in 1901 and 1902, $94,000.00 thereof, thus making the total of outstanding bonds at the present time of $169,000.00. These bonds bear interest at the rate of 4 per cent per annum and mature as follows: Year. Amount. 1921.$75,000.00 1911 . 94,000.00 The annual interest charge on these bonds is $6,760.00. Prior to the second semi-annual bond interest payment of 1904, the interest on the certificates of indebtedness and the bonds had been paid by the state treasurer and by him charged to the “State Interest Fund.” All interest paid by the state treasurer on Twine Plant indebted¬ ness prior to January 1, 1905, has never been reimbursed to the “State Interest Fund” from the Twine Plant operations and inas¬ much as the profits of the Twine Plant have been sufficient to create a surplus and sinking fund, it is recommended that all in¬ terests paid by the state treasurer on account of twine obligations prior to January 1, 1905, be determined, and an entry made charging the “Sinking Fund” with the amounts so determined and crediting same to the “State Interest Fund.” 64 EXAMINATION OF STATE PENITENTIARY SINKING FUND. In January 1907, the state auditor and treasurer created a sink¬ ing fund by charging “Twine Plant Operating Fund” and crediting “Twine Plant Sinking Fund” with $126,307.53. At May 9th, 1907, and on the records Of the Twine Plant an entry was made, charging “Bond Sinking and Interest Fund” and credit¬ ing “State Treasurer” with $126,307.53. At the time this entry was made on Twine Plant Records, the Profit and Loss account, dis¬ closed a credit balance of $197,341.23. The entry to have been made on Twine Plant books at this time, should have been charged to “Profit and Loss Account” and credited ‘Sinking Fund” with $126,307.53, instead of opening a new account with “State Treas¬ urer.” In February,. 1907, the state auditor and state treasurer trans¬ ferred $16,900.00 from the “Twine Plant Sinking Fund” to the credit of the “State Bond Interest Fund,” covering Interest on Twine Bonds for period of last half of 1904, and all of 1905 and 1906. They also subsequently charged this account in the sum of $10,140.00 for interest paid on Twine Plant Bonds for 1907 and first half of 1908. In March, 1907, an entry was made reimburs¬ ing of “State Bond Fund” with original redemption of Twine Plant certificates, anti that amount was charged to the “Sinking Fund” in the sum of $75,000.00. To properly reflect conditions that should appear on Twine Plant records, and to disclose the Sinking Fund as same appears on records of state auditor and state treasurer, the following state¬ ment is submitted and recommendations made that same be cor¬ rectly established on records of the Twine Plant: SCPIEDULE 1. TWINE PLANT PROFIT AND LOSS ACCOUNT. Charges Credits 1900-1901 Losses . $ 11,643.99 1902 Profits . $ 14,187.94 1903 Profits . 30,500.65 1904 Profits . 37,136.03 1905 Profits . 47,284.54 1906 Profits . 33,846.89 1907 Profits . 37,432.71 1908 Profits .•. 37,147.89 Total .$ 11,643.99 $ 237,536.65 Net profits . 225,892.66 Total .. Net profits .... January, 1907, Transfer to sinking fund . November, 1908, Transfer to sinking fund Balance in profit and loss account . $ 237,536.65 $ 237,536.65 $ 225,892.66 $ 126,307.53 11,052.81 88,532.42 Total . $ 225,892.66 Balance in profit and loss account . $ TWINE PLANT SINKING FUND ACCOUNT. January, 1907, Transfer from profit and loss account . $ November, 1908, Transfer from profit and loss account . 88,532.32 126,307.53 11,052.81 $ 137,360.34 Total AND TWINE PLANT OF NORTH DAKOTA 65 February, 1907, Interest one-half 1904-1905-1906 . $ 16,900.00 July 1907, one-half interest 1907 . 3,380.00 January, 1908, one-half interest 1907 .. 3,380.00 July, 1908, one-half interest 1908 . 3,380.00 Total . 27,040.00 Balance of sinking fund ... $ 110,320.34 In March, 1907, the state auditor and state treasurer reimbursed the state bond fund by transferring from twine plant sinking fund, $75,000, ac¬ count of payment of certificates of indebtedness, previously paid out of state bond fund . 75,000.00 The balance of twine plant sinking fund account on state records January 1 , 1909, is . $ 35,320.34 ACCOUNTS AND ACCOUNTING ROUTINE. The methods employed in treating accounting transactions of Twine Plant and the Penitentiary are crude and primitive, and the records do not properly reflect the economic operations of either activity, nor are the accounting relations between these institutions and the state auditor and state treasurer, organized on a correct basis. It would appear that the routine and records have failed to keep pace with the development and growth of the institution. As an evidence of the primitive methods employed at the Twine Plant, it was abserved that these records revealed in 1907 a profit for the period January 1st, 1907 to May 9th, 1907, of $37,743.84, while the sales of product during the same period were $27.72. Also in the matter of accounting relations between the plant and the state auditor and the state treasurer, it is observed that the outstanding bonds are shown on books of Twine Plant at $175,- 297.66, and on books of state auditor and state treasurer at $169,- 000.00, the latter being the correct amount. Of the difference, $297.66, is found to be an arbitrary entry on books of Twine Plant, and the remaining difference of $6,000.00 is located in the crude and imperfect methods of handling the refunding of the original certi¬ ficates of indebtedness, and this difference should be adjusted through the operating funds on books of the Twine Plant, and the correct amount of bonds stated therein. FIRE INSURANCE. Fire insurance on Twine Plant buildings and machinery is paid by the state and charged to the “General State Insurance Fund/’ and this expense has at no time been considered as a charge to the Twine Plant revenues. Fifty Thousand Dollars of Fire Insurance is now carried on Twine Plant at an annual expense of about $1,- 125.00. Fire insurance on Twine Plant material and supplies is in folce in the sum of $126,000.00 (and may exceed this amount at certain seasons) at an annual cost of about $2,000.00. This ex¬ pense being paid from the Twine Plant operating fund and there¬ fore enters into the operating expenses of the Twine Plant proper. Warden Hellsrom in his 1908 report calls attention to the fact that prior to 1907 some $16,250.00 has been paid for insurance prem¬ iums from “State General Fund” which has not been included in — 5— 66 EXAMINATION OF STATE PENITENTIARY Twine Plant operations and which was a proper charge against Twine Plant surplus and a credit to State, General Fund. This statement was verified as being correct at state auditor’s office. Fire insurance is carried on state penitentiary buildings as fol¬ lows : Warden’s residence.$ 8,000.00 Hospital building . 20,000.00 Penitentiary buildings . 140,000.00 Total . $168,000.00 The above policies are written for three year periods at an ex¬ pense of $4,589.00 or an annual cost of a trifle over $1,500.00 per year. This insurance is paid out of “State General Insurance Fund” and does not appear as an operating expense on books of Peniten¬ tiary. It is our opinion that the expenditure for insurance should be reflected on the books of the Twine Plant and Penitentiary as an operating expense of those institutions. PENITENTIARY APPROPRIATION RECEIPTS AND EXPENDITURES. Verification and reconcilement has .been made of the biennial ap¬ propriations from March 1, 1897 to March 1, 1907, and the record¬ ed receipts and expenditures under these appropriations. All expenditures were evidenced by properly approved vouchers which were compared with entries in the records and found to agree in all particulars. All transfers between funds were examined and were found to have been properly authorized. A comparison between the appropriations, receipts and expendi¬ tures shown by Penitentiary records, and the same information as shown by the books of the state auditor’s office, revealed an un¬ reconciled difference of $233.77, represented by the unexpended balance of Water Supply account authorized March 1, 1895, and not carried forward by state auditor at March 1, 1897. See Schedule 8 for details. Other differences were adjusted on the Penitentiary records, prior to leaving Bismarck. We submit in the book of Exhibits, at page 66 the appropriation statement for biennial period, March 1st, 1907 to March 1st, 1909, at December 31st, 1908. It will be observed by an examination of this exhibit, that the state treasurer’s balance at December 31st, 1908, was $28,553.02; the balance shown on the Penitentiary records, as being on deposit with the state treasurer was $28,786.79, the difference being $233.77, as above explained. CONCLUSIONS. As far as the transactions recited in the records which have been provided and kept, this examination reveals no implied or intended dishonesty on the part of any administrative officer or employe. AND TWINE PLANT OF NORTH DAKOTA 67 The absence of regular and competent inventories of institutional property and supplies, and the omission to provide records and entries covering depreciation and obsolescence of furniture and machinery, and the consumption of material and supplies, prevent the preparation of statements covering these important features. However, it is quite impossible at this late date to state the ultimate disposition of much of the property of the institution. Clerical errors and omissions will occur in any undertaking, and are readily corrected at the time of audit. Such clerical errors as have been observed in the process of this examination, have been noted herein, and suggestions have been made for their correction. A careful review of the results of the examination, forces the thought that there has been neglect in the matter of providing suitable and competent records and routine, and such neglect has caused the operations of the administrative officers to be questioned and criticised. Economic results are necessary in every undertaking, and can only be reflected by the use of suitable records, and failure to pro¬ vide such records places the good motives of administrative officers in the position of being doubted, and even criticised. It is further concluded, that those in authority' should require an early inventorying of all buildings, machinery, equipment, ma¬ terial and supplies, relating to the institution; that this property should be carefully appraised or priced and so prepared as to reveal location and description of the same in a consistent and compre¬ hensive manner; that a ledger for the Twine Plant and Penitentiary proper should be inaugurated and the proposed institutional inven¬ tory should be properly established therein; that suitable and proper accounts should be established under each fund which will reflect economic operations in each fund or department of the institution; that a plan of monthly reports should be adopted, so as to reflect in consistent detail, the economics of operation and revenue, and they should be required to be filed at regular periods with the proper state officers; that prior lO ^ O O* oj . to ^ to co • o* ^ CO 05 'IOH *> O* • rH o o o o tO o *> CQ tO 05 05 CO OCO(M WN CO CO CO co HC5HHIO LO O 00 N C5 CONCONHi 05 CO CO O co COOOOiNi 05 CO Oi GO ' CO lO 00 H « N O 00 co (N 00 N CO O w co O 00 co a a CO 05 CO rH 2> lO rH 00 CO CO ^ O 05 LO 05 rH 05 CO CO 0^10^05-H 05 co co CO 00 cj ci C c n I g-S 1 I s 60^ s 3 m O O CO o to o CO o CO co o* CO *9- h«coh 00 05 o . C 3 3 3 3 O t/> ca ju jj g .&CA1 CO C/3 C/5 C/3 * 'S' i 0 3 3 3 0 3 3 3 3 3 '0'3’3'3 r 0 3 3 3 3 3 33 33^33 33 3 c l ""'3 "O 3 3 rt AND TWINE PLANT OF NORTH DAKOTA 71 00 © -t* O ©i D fO ^ 05 ^00r-* i> © CO © © CO © 0* © © © ©©OiOOCQ*>©CO ©C$Oi©CO©©© © H 00 © W CO © OHN lO 00 H rH CO © 02 © rH CQ © © H Ci 00 lO lO LO i> *>©©£- • © © CO • LO © © . LO CO © Oi ^ © © rH © rH © 00 02 00 00 ^ rH 02 ^ Tji © © CM CO ?> © © 02 02 © © © CO 02 ^ 00 02 © © © © CO © ^ © © . © © > 02 © • © © © 00 ^ CO CO © H 00 T}< ^ H CO CO © rH © CO © © © H © H C? © ^ 02 l> © 02 CO H © 02 O i> CO 3 3 *3 *3 3 *3 3 *3 *3 3 3 3 3 3 ”3 3 3 *313 3 313 *3 *3 r d^nd r d^^ r 0'7d r d r 0 r 0rrtT3 r d r 0 r 0^ r d r ci r 0 r Tdnd r 0 r 0 i ODoa)0(U^o;oQ;^fl)(uo 3 3 72 EXAMINATION OF STATE PENITENTIARY SCHEDULE 1. STATEMENT OF BRICK SOLD FROM MARCH 1, 1897, TO DECEM¬ BER 31, 1908. SALE OF BRICK FROM MARCH 1, 1897, TO MARCH 1, 1899. Date and Name Number | Price Amount Total Oct. 1897—None . 2,000 $7.50 $ 15.00 Oct. 1897—None . 68,000 7.00 476.00 Oct. 1897—None . 104,000 7.60 790.40 Dec. 1897—None . 16,000 7.52*4 120.40 2,000* 11.20 May 1898—None . 5,000 7.60 38.00 July 1898—None . 30,000 7.60 228.00 Jan. 1899—Alex. McKenzie . 311,600 6.00 1,869.60 Jan. 1899—Geo. Gussner . 65,500 6.00 393.00 Jan. 1899—Bismarck Tribune Co. 103,900 6.00 623.40 Jan. 1899—M. Eppinger . 92,900 6.05 557.94 Jan. 1899—Chas. Kupitz . . 190,510 6.00 1,143.06 Jan. 1899—First National Bank . 114,200 6.00 685.20 Jan, 1899—Glimber & Loomis . 5,000 7.60 38.00 Jan. 1899—S. M. White . 8,000 7.60 60.80 Total . 1,118,610 $ 7,050.00 SALE OF BRICK FROM MARCH 1, 1899 , TO MARCH 1, 1901. Date and Name Number Price Amount Total Dec. 1899—Donahue & Hoffman . 203,000 $7.50 $1,522.50 Dec. 1899—C. B. Little . 56,925 6.00 341.55 Dec. 1899—Gull Lumber Co. 5,000 7.60 38.00 Dec. 1899—Fifield Lumber Co. 5,000 7.60 38.00 Sept. 1 900 —None given. 132,51,0 861.25 Feb. 1900—Hughes Electric Co. 65,221 521.30 Feb. 1900—Bismarck Water Co. 15,000 6.00 90.00 Feb. 1900—B. & W. Lumber Co. 20,000 6.00 120.00 Feb. 1900—Emmons county .. 4,000* 7.20* 28.80 Total .. 506,656 3,561.40 SALE OF BRICK FROM MARCH 1, 1901, TO MARCH 1, 1903. None. Estimated. AND TWINE PLANT OF NORTH DAKOTA 73 SALE OF BRICK FROM MARCH 1, 1903, TO MARCH 1, 1905. Date and Name Number Price Amount Total Feb. 1903—Soo R. R. Co. 40,000 $6.50 $ 260.00 Feb. 1903—H. C. Rhud . 15,000 6.50 97.50 Feb. 9103—Hughes Elec. Co. 34,250 6.50 222.62 Feb. 1903—Bismarck Ele. Co. 4,000 7.00 28.00 Feb. 1903—Bismarck & Washburn Lbr. Co. 30,000 6.50 195.00 Feb. 1903—C. B. Little . 20,000 6.50 130.00 Nov. 1903—H. C. Rhud . 10,000 6.50 65.00 Nov. 1903—H. C. Rhud . 5,000 8.00 40.00 Nov. 1903—M. M. Cook . 45,000 . 8.00 360.00 Nov. 1903—Bismarck & Washburn Lbr. Co. 30,000 6.50 195.00 Nov. 1903—Bismarck & Washburn Lbr. Co. 23,000 8.00 184.00 Nov. 1903—P. C. Remington . 100,000 8.00 800.00 Nov. 1903-Capital Commissioners .*... 174,750 8.00 1,398.00 Jan. 1905—Capitol Commissioners .... **860,000 6.00 2,741.00 Jan. 1905—C. B. Little . 103,000 8.00 824.00 Jan. 1905—Henry Tatley .. . 6,000 8.00 48.00 Jan. 1905—Bismarck & Washburn Lbr. Co. 8,000 8.00 64.00 Total . 1,508,000 1 1 7,652.12 **Less reduction. SALE OF BRICK FROM MARCH 1, 1905, TO MARCH 1, 1907. Date and Name I Number 1 Price Amount Total June 1906—J. B. Sharp . 25,000 $8.00 $ 200.00 June 1906—Pat Moran . 5,000 8.00 40.00 June 1906—C. M. Dahl . 3,000 8.00 24.00 June 1906—F. E. Finck . 26,000 8.00 208.00 June 1906—Bismarck Trioune Co. -49,000 8.00 392.00 June 1906—E. G. Patterson . 137,000 8.00 1,096.00 Jan. 1907—Pat Moran . 14,000 8.00 112.00 Jan. 1907—Miss. Valley Milling Co... 10,000 8.00 80.00 Jan. 1907—Henry Tatley . 186,000 8.00 1,488.00 Jan. 1907—W. W. Bowe & Co. 39,000 8.00 312.00 Jan. 1907—First National Bank . 70,000 8.00 560.00 Jan. 1907—Hughes Ele. Co.. 84,000 8.00 672.00 Jan. 1907—Theo. C. Haugthberg . 134,000 8.00 1,072.00 Jan. 1907—Jas. Kennedy . 13,000 8.00 104.00 Jan. 1907—H. C. Rhud. 130,500 8.00 1,044.00 Tan. 1907—E.. 'G. Patterson . | 32,000 | 8.00 | 256.00 | Jan. 1907—Bismarck Tribune . | | 24,000 1 8.00 1 192.00 ' Total . 981,500 . 7,852.00 1 * 74 EXAMINATION OF STATE PENITENTIARY SALE OF BRICK FROM MARCH 1, 1907, TO DEC. 31, 1908. Date and Name N umber Price Amount Total 1907 April—M. E. Church . Aug. 3—Pat Moran . Aug. 18—Hart River Lbr. Company. . Sept. 10—North Dak. Ind. Tel. Co... Sept. 13—C. Campbell . Sept. 13—French & Welch . Oct. 3—G. W. Wolbert Hdw. Co. ... Oct. 3—New cell house . Oct. 11—W. W. Bo we . Oct. 11—W. L. Read . Oct. 25—New cell house . Oct. 25-—W. W. Bo we .. Oct. 25-—H. L. Read . Oct. 30—H. L. Read; less credit account 2,800 being soft brick . | Balance. Oct. 25—New cell house . Dec. 12—Bismarck Water Co. 1908 Feb. 8—New cell house . Feb. 8—No. Star Lbr. Company . Mar. 1—Bismarck Implement Co. None—Fort Lincoln .. ., .. None—New cell house . None—New cell house, less unpaid Mar. 1, 1908 . | Balance Sept. 29—L. W. Sperry Oct. 1—T. F. Powers Oct. 2—T. F. Powers Oct. 5—T. F. Powers Oct. 6—T. F. Powers Oct. 7—T. F. Powers . . Oct. 8—T. F. Powers Oct. 9—T. F. Powers Oct. 10—T. F. Powers Oct. 12—T. F. Powers Oct. 13—T. F. Powers Oct. 13—T. F. Powers Oct. 14—T. F. Powers Oct. 15—T. F. Powers Oct. 16—T. F. Powers Total . Less balance unpaid 12-31-08 . Oct. 14—Amount paid on account ... . Oct. 30—Rev. Magin. Less amount paid 12-31-08 . Nov. 5—H. C. Rue . Nov. 5—Bismarck Construction Co. . . Nov. 12—J. J. Rice ... Total . . Total . .' .. 150,000 $8.00 $1,200.00 5,000 8.50 42.50-J — - 10,000 8.00 80.00 3,600 8.50 30.60 700 8.00 5.60 1,500 8.00 12.00 1 1,000 8.00 8.00 1 154,000 8.00 1,232.00 1 59,500 8.00 476.00 8,800 8.00 70.40 1 72,600 8.00 580.80 1 54,000 8.00 389.60 ' 1 116,200 8.00 1 929.60 ■ ! 1 | 22.40 1 i i | $ 907.20 | I 125,000 | 8.00 1,000.00 66,856 8.00 534.85 84,500 8.00 676.00 1,000 8.00 8.00 400 8.00 3.20 1,800 18.00* 32.40 146,245 10.00 1,462.45 1,005.00 $ 457.45 3,000 8.00 24.00 13,120 9.00 $ 118.08 12,500 9.00 112.50 12,500 9.00 112.50 12,500 9.00 112.50 12,500 9.00 112.50 14,800 9.00 133.20 12,500 9.00 112.50 12,500 9.00 112.50 27,500 10.00 247.50 15,000 9.00 135.00 15,000 9.00 135.00 13,120 9.00 118.08 15,000 9.00 135.00 15,00b 9.00 135,00 $1,831.86 1,031.86 $ 800.00 10,000 8.00 80.00 80.00 2,000 8.00 16.00 5,000 8.00 40.00 500 ' 8.00 4.00 8,630.60 1,286,741 1 $ 34,746.12 Delivered. AND TWINE PLANT OF NORTH DAKOTA 75 SCHEDULE 2. SALE OF FARM PRODUCTS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. FROM MARCH 1, 1 7, TO MARCH 1, 1899. Date and Name Bushels Price 1 1 Amount 1 Total Wheat— Oct. 1897—John Boyle . | $ 35.00 Flax— Oct. 1897—Fargo Linseed Oil Co. Potatoes— Dec. 1897—Guher Fruit Co. 378.77 74.37 194.94 Mav, 1898—None given . 123.57 197.94 Onions — Dee. 1897— Bismarck FI. Co. 112.25 Dec. 1897 — Gotleib Huber . 81.25 May, 1898 — None given . 5.00 198.50 Corn and Seeds— Dec. 1897—0. H. Will & Co. Miscellaneous Products — Apr. 1898 — Items marked (Products sold) 171.35 61.25 Total . $ 1,042.81 FROM MARCH 1. 1899, TO MARCH 1. 1901. Date and Name Bushels Price Amount Total Wheat— Dec. 1899—Mo. Valley Milling Co. 2,644.50 $1,322.20 Flax- Dec. 1899—Pat Grady . Dec. 1899—Mo. Valley Milling Assn.. 21 428% 17.85 449.65 Feb. 1901—Fargo Linseed Oil Mills .. 1 348.06 ' Corn—- Feb. 1901—0. H. Will & Co. Hay— Feb. 1901—Michael Murphy, 2 cars hay Feb. 1901—C. D. Hendrich, 1 car hay. . Feb. 1901—H. C. McCready, 2 cars hay 1 i .'.... ] ::::: ! $ 815.56 225.10 148.59 66.25 147.61 t Feb. 1901—J. D. Bacon, 2 cars hay... . J 127.79 Feb. 1901—John White, 19 tons hay.. Total . . 1 . i i [ 95.06 $ 585.30 2,948.16 76 EXAMINATION OF STATE PENITENTIARY FROM MARCH 1, 1901, TO MARCH 1, 1903. Date and Name Bushels 1 Price Amount Total Wheat— Sept. 1901—Miss. Valley Milling Co... Flax- Mar. 1902—Miss. Valley Milling Co. . . Corn— Mar. 1902—0. H. Will & Co ....;.. Hay— Sept. 1901—J. D. Bacon, 2 cars hay .. Onions— . 1 $1,054.50 1 1,677.58 655.30 123.57 Sept. 1901—Gotleib Huber . 50 $1.00 50.00 Sept. 1901—Benton Transfers . 50 1.00 50.00 Sept. 1901—Chas. Kupitz, . Total . 35 1.00 1 | • 25.00 | $ 125.00 3,635.95 FROM MARCH 1, 1903, TO MARCH 1, 1905. Date and Name \ Bushels Price Amount Total Wheat— Feb. 1903—Miss. Valley Milling Co... 987 $ 532.98 Feb. 1903—Miss. Valley Milling Co... 492 285.35 Feb. 1903—Miss. Valley Milling ,Co. • • 403 . 225.77 $1,044.10 ■ Flax— Feb. 1903—Miss. Valley Milling Co... 463 .J $ 472.80 None given—Miss. Valley Milling Co.. . 1,265 ! ! [ 1,285.43 | $1,758.23 Potatoes— Tan. 1905—Chas. Kupitz .. None given—Geo. Gussner . Total . 100 86 .90 1 ' | $ 90.00 | 75.00 | $ 165.00 1 2,967.33 FROM MARCH 1 , 1905, TO MARCH 1, 1907. None. AND TWINE PLANT OF NORTH DAKOTA 77 FROM MARCH 1, 1907, TO DECEMBER 31, 1908. Price J 1 1 Amount 1 ! $ 43.66 .94 62.04 $ 105.70 1.25 $ 13.13 .65 5.20 .65 6.50 J $ 11.70 1.00 2.00 16.85 . 1.50 $ 20.35 $ 3.00 3.00 3.00 1 $ 9.00 .45 1 | f « 4.57 .45 I 12.73 | $ 17.30 1 ' $ 470.54 j | $ 18.00 | 10.00 | 12.50 ....'. | 12.50 1 . 1 10.00 | .| 4.00 | $ 67.00 I* 1 1 1 : 1 Date and Name Wheat— July 12-07—Miss. Valley Milling Co., marked one load . Dec. 18-07—Miss. Valley Milling Co... Flax- May 30-08—Wachter Dray & Storage Co. Potatoes— Dec. 13-97—P. E. Byrne . Dec. 30-07—John Henke . Corn— Dec. 3-07—V. Kmitz . May 13-,08—W. E. Buen_ Nov. 2-08—A. Rester, . Hay— Oct. 21-07—M. J. Fadden ... Dec. 23-07—None given . Dec. 31-07—None given . Oats— Nov. 20-07—None given . Dec. 31-07—None given . Cream— Cream sold April 20-08 *0 Dec. 31-08.. Hogs— July 18-07—J. R. Falconer, 3 hogs ... July 20-07—John Clark, 1 boar . Dec. 16-07—Jas. McDonald, 1 boar .. Dec. 17-07—M. Falkner, 1 boar . June 29-08—J. W. Burch, 4 small pigs Sept. 10-08—None given, 2 small pigs . Total . Grand total 101 % 8 10 2 1,110 1 325 905 714.72 I $ 11,308.97 78 EXAMINATION OF STATE PENITENTIARY SCHEDULE 3. INMATES EARNINGS FROM MARCH 1, 1897, TO DECEMBER 31, 1908 FROM MARCH 1, 1897, TO MARCH 1, 1899. Date. From Whom and For What. Amount Total Oct. 1897—No. Dak. Harness Co., contract labor. $1,267.78 450.00 89.00 72.72 6.50 60.00 65.00 50.60 534.00 242.00 370.00 $3,207.60 Dec. 1897—Mike Hess, threshing . Dec. 1897 — J. G. Bentley, threshing. Dec. 1897—Nat. Chilton, threshing . FROM MARCH 1, 1899, TO MARCH 1, 1901. Date. From Whom and For What. Amount Total Dec. 1899—J. W. Burch, threshing . $113.25 360.00 30.00 503.25 Her. 1899—Capital Cnmmissinners, team arvrl guard. Feb. 1901—H. Tuttle, threshing . .. Total ... 1 FROM MARCH 1, 1901, TO MARCH 1^ 1903. None. FROM MARCH 1, 1903, TO MARCH 1, 1905. None. FROM MARCH 1, 1905, TO MARCH 1, 1907. None. FROM MARCH 1, 1907, TO' DEC. 31, 1908. Date. From Whom and For What. Amount Total 1 Ort. 15-07 — None given, drayine r . 1 $18.00 8.80 18.75 9.00 13.50 37.50 56.60 18.00 5.00 185.15 Nnv. 8-07 — Earnings Barber Shop . Oct. 25-08—John Ouinlan, 3 teams 1days at $5. Nov. 2-08—Irvin & Williams, dipping 60 head cattle. Nov. 6-08—E. M. Swift, dipping, no number given. Dec. 3-08—Thos. Svenson, dipping 250 head cattle . Dec. 9-08—J. D. McDonald, husking corn.. Dec. 9-08 — S. Harris, husking corn. June to Aug.-Earnings Barber Shop .j Total . | 1 Total . ' . | 1 $3,896.00 AND TWINE PLANT OF NORTH DAKOTA 79 SCHEDULE 4. DONATIONS TO LIBRARY FUND FROM MARCH 1, 1897, TO DE¬ CEMBER 31, 1908. FROM MARCH 1, 1903, TO MARCH 1, 1905. Date. 1 1 1 Amount 1 1 1 | Total Jan. 1905 . 1 | $525.17 FROM MARCH 1, 1905, TO MARCH 1, 1907. Date. Amount Total June 1906 . $148.25 Jan. 1907 . 56.55 Total. 204.80 FROM MARCH 1 , 1907, TO DEC. 31, 1908. Date. Amount Total Nov. 8 1907 . $216.33 32.50 26.54 10.00 10.20 1.35 60 | i 1 $297.52 $1,027.49 Tune 3, 1908 . July 18, 1908 . Ort 20 1908 . Nov. 7, 1908 . Nov. 23, 1908 . Nov. 30, 1908 . Total. 1 ! Total . 80 EXAMINATION OF STATE PENITENTIARY SCHEDULE 5. MISCELLANEOUS RECEIPTS FROM MARCH 1, 1897, TO DECEM¬ BER 31, 1908. RECEIPTS FROM MARCH 1, 1897, TO MARCH 1, 1899. Date. From Whom and For What. Amount Total Oct. 1897—Con Peoples, house rent. $2.00 47.50 8.00 1,375.00* 1 34.83 | $1,467.33 Dec. 1897—Geo. Gussner, hogs and onions . Dee. 1897 —Con Peoples, house rent . Dec. 1898—Pye & Co., Insurance on horse, barn and contents Ram burned Oct. 10, 1898 . Feb. 1899—None given., insurance on harness shop. Loss of harness shop . Total . FROM MARCH 1, 1899, TO MARCH 1, 1901. Date. From Whom and For What. Amount Total i Dee. 1899 —M. J. Fadden, house rent . $20.00 42.00 . 62.00 Dec. 1899—John Quinlan, seeding . Total . FROM MARCH 1, 1901, TO MARCH 1. 1903. None. FROM MARCH 1, 1903, TO MARCH 1, 1905. Date. From Whom and For What. Amount Total J Sept 1909,-None given, hides .1 1 $98.33 117.31 71.75 512.61 24.00 40.00 105.00 1 125.00 | 12.00 | 38.00 1. | 1,144.00 Sept. 1902—None given, 26 hides . Nov 1903—R M Baldwin, 14 hides . Jan. 1905—Joseph Ullman, 111 hides . t. Feb. 1903—Wm. Joyce, stone . Sept. 1902—M. J. Fadden, rent of house. Sept. 1902—N. P. Ry., 3 steers killed .| Nov. 1903—John White, 1 horse named Frank.1 Nov. 1903—Owners, trespassing stock .-. Nov. 1903—B. W. & G. F. R. R., 50 empty barrels, 5 tons| Lignite coal.^ Total... AND TWINE PLANT OF NORTH DAKOTA 81 FROM MARCH 1, 1905, TO MARCH 1, •1907. Date. From Whom and For What. 1 Amount 1 | Total 1 June 1906—Joseph Ullman, 120 hides. 1 | $804.86 I 1 Jan. 1907—Joseph Ullman, 78 hides . June 1906—Joseph McDonald, hogs . Jan. 1907—Menominee H. P. Brick Co., freight on car brick..! Jan. 1907—B. & W. Lumber Co., freight on car lime. Jan. 1907—J. F. Philbrick, refund . 606.44 | 20.00 102.90 1 186.00 1 57.90 Total . 1,778.10 HIDES. May 1907—D. Bergman & Co., 2283 pounds O'ct. 1907—Bowles & Rogers, 3675 pounds.. Oct. 1907—Bowles & Rogers, 3 horse hides... Apr. 1908—Bowles & Rogers, 3892 pounds.... July 1, 1908—None given, 21 hides, 3 skins Sept. 23, 1908—Ragess, Chgo., 87 . Dec. 21—53 bundles . Total CLOTHING. Nov. 8, 1907 ..... I $ From June 18, 1908, to Dec. 23, 1908...1... 1.... | Total TRESPASSING. 84.35 6.30 90.65 $165.25 275.62 4.00 155.68 82.11 138.80 283.23 I $1,104.69 Nov. 20, 1907—None given .j $49.75' | Oct. 20, 1908—Received from E. Lewis. .........I 2.00 I Total .....| I 51.75 SUNDRIES FROM APRIL 24, 1908, TO DEC. 31, 1908. ! Sundries sold to inmates . 1 Nov. 8, 1907 —John Rigg, old lumber .| Nov. 8, 1907 —None given, scrap iron . J 1 $10.00 196.17 354.47 1,010.70 3.54 200.00 50.00 272.90 1 1 ' I 1,824.88 1 Nov. 8, 1907 —None given, cement and cement blocks.| Nov. 8, 1907 —None given, board of men . | Nov. 8, 1907— None given, R. R. claim .. Nov. 8, 1907 —Agricultural College, experiments . Nov. 8, 1907 —J. G. Linden, Mason City, la., for 2 steers unaccounted for at time return of herd. Total ... ' I RAILROAD CLAIMS. None given,—1 3%-year-old-cow killed by N. P. train. April 20, 1908— Claim 2329 . May 23, 1908 —-Claim none given, tobacco shortage . July 9, 1908 —Claim none given, submitted June 17. Total. Total .. 1 I $30.00 1.86 1.43 30.51 | 1 IV:. i 1 1 63.80 | 1 1 | $7,860.10 82 EXAMINATION OF STATE PENITENTIARY SCHEDULE 6. APPROPRIATIONS FOR PERIODS FROM MARCH 1, 1897, TO DE¬ CEMBER 31, 1908. APPROPRIATIONS FR - M MARCH 1, 1897, TO MARCH 1, 1899. Salaries. Warden. Deputy Warden . Bookkeeper . Matron. Chaplain . Guards and Employes . Maintenance. Heat and light. Repairs and improvements .. Incidentals. Physicians and medicines . Transportation of discharged inmates Clothing . . . ..'.. Bedding. Books and stationery. Water supply. Yard wall. Warden’s residence. Furnishing cells. Total ... $2,700.00 1,800.00 600.00 10,000.00 $15,100.00 16,000.00 | 4,000.00 1 , 000.00 600.00 1 , 200.00 j 2,500.00 1 , 000.00 400.00 250.00 1,500.00 1,500.00 3,000.00 300.00 | $48,350.00 FROM MARCH 1, 1899, TO MARCH 1, 1901. Salaries . .. Warden. Deputy Warden. Bookkeeper. Matron. Chaplain. Guards and Employes. Maintenance. Heat and light. Repairs and improvements. Incidentals.. . Physicians and medicines. Transportation of discharged inmates Clothing... Bedding. Books .. Water supply... Yard wall. Additional land. $3,200.00 1,800.00 | 800.00 ! 800.00 T 300.00 i 13,000.00 f I $19,900.00 23,400.00 5,000.00 1 , 000.00 1 , 000.00 1,500.00 3,500.00 3,000.00 | 500.00 j 500.00 | 1,500.00 2,700.00 900.00 " I $64,400.00 J[ Total AND TWINE PLANT OF NORTH DAKOTA 83 FROM MARCH 1, 1901, TO MARCH 1, 1903. Salaries . Warden. Deputy Warden. Bookkeeeper . Matron. Chaplain. Guards and employes.. Maintenance. Heat and light. Repairs and improvements. Incidentals . .. Physicians and medicine . Transportation of discharged inmates Clothing. Bedding. Books and stationery.. Water supply. Yard wall. Sewer extensions. I $24,100.00 $3,600.00 2j.000.00 1 . 200.00 ^800.00 500.00 16,000.00 | 28,000.00 I 8,000.00 I 1,500.00 | 1 , 000.00 | 2 , 000.00 3,500.00 3,500.00 500.00 | 500.00 | 3,000.00 8 , 000.00 3,000.00 Total $86,600.00 I ' FROM MARCH 1, 1903, TO MARCH 1, 1905. Salaries. Warden. Deputy Warden... Bookkeeper . Matron. Chaplain. Guards and Employes. Maintenance. Heat and light. Repairs and improvements. Incidentals.. Physician and medicine. Transportation of discharged inmates Clothing. Bedding.. .. . Books and stationery. Water supply. Yard wall. I .| $26,100.00 $4,000.00 2,000.00 1,200..00 400.00 500.00 T 18,000.00 j .I 12,400.00 . 3,000.00 . 500.00 . 1 , 000.00 . 2 , 000.00 . 2 , 000.00 . 3,500.00 . 500.00 . 500.00 . 5,000.00 . 4,000.00 I Total I $60,500.00 1 _ FROM MARCH 1, 1905, TO MARCH 1, 1907. Salaries. Warden. Deputy Warden. Bookkeper . Matron. Chaplain. Guards and Employes. Maintenance . . ... . . Heat and light . Repairs and improvements. Incidental. Physician and medicine. Transportation of discharged inmates Clothing. Bedding. Books and stationery. Water supply. Female ward . Hospital.. .. $4,000.00 2^400.00 1,500.00 1 , 000.00 500.00 20 , 000.00 $29,400.00 | 26,000.00 7,000.00 2 , 000.00 I 1 , 000.00 | 2,400.00 | 4,000.00 I 4,000.00 I 700.00 | 500.00 1 5,000.00 I 8,000.00 12 , 000.00 102,000.00 Total 84 EXAMINATION OF STATE PENITENTIARY FROM MARCH 1, 1907, TO DEC. 31, 1908. Salaries. Warden . Deputy Warden. Bookkeper . Matron. Chaplain. Guards and Employes. Maintenance. Heat and light . Repairs and improvements. Incidentals. Physician and medicine . Transportation of discharged inmates Clothing . Bedding. Books and stationery. Water supply. Additional land. New cell house . Office and officers’ quarters . Total . $4,000.00 2,400.00 1,800.00 800.00 500.00 24,000.00 $33,500.00 I 30,000.00 | 5,000.00 2,000.00 I 1 , 000.00 | 2,800.00 I 5,000.00 I 5,000.00 I 1,000.00 I 500.00 | 3,000.00 | 10,000.00 , 80,000.00 2,500.00 181,300.00 $543,150.00 Total AND TWINE PLANT OF NORTH DAKOTA 85 SCHEDULE 7. EMERGENCY APPROPRIATIONS. APPROPRIATION FROM MARCH 1 , 1897, TO MARCH 1 , 1899. Guards and Employes. $2,500.00 4,000.00 500.00 Maintenance. Heat and light . Transportation of discharged inmates. 800.00 Clothing . 800.00 | - Total.,. 1 | | $8,600.00 I FROM MARCH 1, 1899, TO MARCH 1, 1901. Guards and employes. Maintenance...: Heat and light. Physician and medicine.I Transportation of discharged inmates. Total. 1 | $100.00 1 1,000.00 650.00 250.00 | 500.00 1 [ 2,500.00 1 FROM MARCH 1, 1901, TO MARCH 1, 1903. None. FROM MARCH 1, 1903, TO MARCH 1, 1905. Maintenance.| Repairs and improvements.| Transportation of discharged inmates. Total.| 1 $10,000.00 | 4,000.00 1,000.00 I 1,000.00 ■ $16,000.00 FROM MARCH 1, 1905, TO MARCH 1, 1907. None. FROM MARCH 1, 1907, TO DEC. 3i, 1908. None. 1 Total . $27,100.00 86 EXAMINATION OF STATE PENITENTIARY SCHEDULE 8. APPROPRIATIONS UNEXPENDED. This is item of $233.77, which was found in water supply account unexpended at time the new appropriation was authorized in 1897 for term March 1, 1897, to March 1, 1899. $233.77 SCHEDULE 9. ITEMS FOUND IN STATE AUDITOR’S BOOK. NO’ ENTRY MADE ON STATE PENITENTIARY BOOKS. See letter attached . $1,200.00 STATE OF NORTH DAKOTA. AUDITOR’S OFFICE. D. K. BRIGHTBILL, State Auditor. CARL O. JORGENSON, Deputy. March 26, 1909. Cooper, Temple & Co., Bismarck, N. D. Dear Sir: This in reply to yours asking for information as to a credit of $1200 passed to water supply account of the penitentiary, covering the period from March 1, 1897, to March 1, 1899. I find credited to water supply $1200, under heading of “COLLECTIONS,” but am unable to locate any information which will give any detail as to this credit which is posted as coming from collections. I can offer no other information than that the entry must have been either an arbitrary one or made through error. Yours truly, Dt K. BRIGHTBILL, State Auditor. By CARL O. JORGENSON, Deputy. SCHEDULE 10. APPROPRIATION TO EMERGENCY FUND. FROM MARCH 1, 1897, TO DEC. 31, 1908. NOTE: This appropriation was made in this manner for the purpose of taking care of the numerous transfers from one account to another. From March 1, 1905, to March 1, 1907. $31,000.00 AND TWINE PLANT OF NORTH DAKOTA 87 SCHEDULE 11. EXPENDITURES FROM MARCH 1, 1897, TO DECEMBER 31, 1908. FROM MARCH 1, 1897, TO MARCH 1, 1899. Salaries: Warden .. Deputy Warden. $2,700.00 1,800.00 Bookkeper.....- Matron. 600.00 Chaplain ... Guards and Employes... 12,268.00 Total . I $17,368.00 FROM MARCH 1, 1899, TO MARCH 1, 1901. Salaries : Warden. $3,200.00 1,800.00 800.00 800.00 300.00 13,329.81 20,229.81 Deputy Warden. Bookkeeper . Matron. Chaplain. Guards and employes . Total . FROM MARCH 1, 1901, TO MARCH 1, 1903. Salaries : Warden. 1 $3,600.00 1,822.68 1,200.00 800.00 | 255.00 | 15,547.05 1 1 1 1 23,224.73 1 Deputy Warden. Bookkeeper . Matron. Chaplain. Guards and Employes. i Total... 1 1 L FROM MARCH 1,' 1903, TO MARCH 1, 1905. Salaries: Warden. 1 1 $3,999.93 | 2,000.00 | 1,200.00 Deputy Warden. Bookkeeper . Matron. 800.00 1 Chaplain. 440.00 | Guards and Employes. 18,453.76 | r [ Total. 1 1 | 26,893.69 1 FROM MARCH 1, 1905, TO MARCH 1, 1907. 1 Salaries: Warden. [ $4,000.07 2,400.00 1,548.99 1,000.00 480.00 I 1 | Deputy Warden. Bookkeeper . Matron. Chaplain. Guards and Employes. 22,506.49 Total . 31,935.55 88 EXAMINATION OF STATE PENITENTIARY FROM MARCH 1, 1907, TO DEC. 31, 1908. 1 Salaries: Wa rden.... 1 1 $3,666.65 2,200.00 Deputy Warden. Rookkeeper .. 1,749.99 Matron... .. 466.65 Chaplain ... . Guards and Employes... 444.00 19,632.90 Total . ......... 28,160.19 Total ... $147,811.97 / AND TWINE PLANT OF NORTH DAKOTA 89 SCHEDULE 12. EXPENDITURES FOR PROVISIONS AND SUPPLIES FROM MARCH 1, 1897 TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1908. March, 1897 . $ April, 1897 . May, 1897 . June, 1897 .. July, 1897 ... August, 1897 ... . . September, 1897 .. . .. October, 1897 ... November, 1897 . December, 1897 . .. January L 1898 . .. February, 1898 . March, 1898 .. April, 1898 . | May, 1898 . | June, 1898 . July, 1898 .. August, 1898 . . . * .... September, 1898 .7. . . October, 1898 .. November, 1898 .... December, 1898 .... January, 1899 ... February, 1899 .... 667.69 837.24 951.02 707.48 842.86 844.62 801.16 775.06 822.02 948.07 570.02 963.17 627.94 668.29 718.63 874.59 790.55 756.46 743.90 793.20 755.75 667.98 941.45 684.22 Total $ 18,753.37 EXPENDED FROM MARCH 1 1,' 1899, TO MARCH 1, 1901. March, 1899 .... April, 1899 .... May, 1899 . June, 1899 July, 1899 . August, 1899 ... September, 1899 October, 1899 . . November, 1.899 December, T899 January, 1900 . February, 1900 March, 1900 ... April, 1900 May, 1900 ..... June, 1900 July, 1900 . August, 1900 .. September, 1900 October. 1900 .. November, 1900 December, 1900 January, 1901 . . February, 1901 $ 889.03 854.28 1,078.08 801.45 1,719.24 1,290.78 1,340.56 838.92 965.59 857.27 790.30 815.86 757.33 711.25 752.82 856.96 950.14 1,022.72 863.69 827.64 923.00 766.63 708.71 968.83 22,351.08 Total 90 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 . . . April, 1901 .... May, 1901 . June, 1901 . July, 1901 . August, 1901 . . September, 1901 October, 1901 November, 1901 December, 1901 January^ 1902 . . February, 1902 . March, 1902 ... April, 1902 ... May, 1902 . June, 1902 July, 1902 . August, 1902 . . September, 1902 October, 1902 . . November, 1902 December, 1902 January, 1903 . . February, 1903 Total .... $ 1,071.50 1,603.54 1,501.74 1,078.47 1,208.27 1,184.56 979.27 901.42 1,086.38 1,162.14 1,154.00 978.03 916.47 894.10 860.77 674.02 997.18 834.86 I 905.67 1 991.14 993.98 1,138.53 790.65 781.20 24,687.89 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 .... April, 1903 . May, 1903 . June, 1903 . July, 1903 . August, 1903 . .. September^ 1903 October, 1903 ... November, 1903 . December, 1903 . January, 1904 ... February, 1904 . March, 1904 .... April, 1904 . May, 1904 . June t 1904 . Julyj 1904 . August, 1904 ... September, 1904 October, 1904 ..1 November, 1904 . December, 1904 . January, 1905 ... February, 1905 . 795.84 735.07 ' 1,218.44 1,426.92 1,332.63 818.86 | 797.21 662.27 732.79 1,056.93 619.14 794.04 802.85 752.75 1,311.17 651.90 773.76 895.55 1,034.75 1,376.58 639.91 916.15 693.82 698.82 Total $ 21,538.15 AND TWINE PLANT OF NORTH DAKOTA 91 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . April, 1905 . May, 1905 . June, 1905 . July, 1905 . August, 1905 . -. September, 1905 . October, 1905 . November, 1905 . December, 1905 ..-. January, 1906 . February, 1906 . March, 1906 ... April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September and October, -1906 . November, 1906 . December, 1906 .. January, 1907 . February, 1907 . Total . $ 1,012.44 899.02 1,419.01 1,098.79 1,232.94 1,310.13 1.864.20 1,568.67 1,237.31 1.129.21 978.27 1,019.79 836.56 936.88 1,446.70 I 920.01 “ 1,124.06 | 1,309.23 | 1,754.96 1,255.17 1 1,022.13 T 636.12 ( 864.92 | j $ 26,876.52 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 ... April, 1907 May, 1907 .... June, 1907 .... July, 1907 . August, 1907 . . September, 1907 October, 1907 . November, 1907 December, 1907 tanuary, 1908 .. February, 1908 . March, 1908 ... April, 1908 _ May, 1908 _ Tune, 1908 . . . . July, 1908 . August, 1908 . . September, 1908 October, 1908 . November, 1908 December, 1908 Total .... 821.11 I 1,508.36 j 1,096.34 I 1,230.92 I 1,192.27 j 1,213.53 1,460.73 3,109.10 2,368.96 1,040.01 990.70 1,311.63 1,179.83 2,722.81 1,654.07 2,099.84 2,265.49 1,604.56 1,801.16 2,011.78 1,008.61 1,252.18 $ 34,943.99 Total $149,151.00 V 92 EXAMINATION OF STATE PENITENTIARY SCHEDULE 13. EXPENDITURES FOR HEAT AND LIGHT FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 .. April, 1897 _ May, 1897 .... June, 1897 July, 1897 . August, 1897 . . September, 1897 'October, 1897 . November, 1897 December, 1897 January, 1898 . February, 1898 March, 1898 ... April, 1898 .... May, 1898 . June, 1898 .... July, 1898 . August, 1898 .. September, 1898 October, 1898 November, 1898 December, 1898 January, 1899 . February, 1899 Total .... 252. 00 52. ,61 97. .35 19. .67 29. .70 66. .97 71. .51 132. .91 403, .13 312. .19 562, .65 290. .86 240. .30 193. .81 61. .39 75. .90 43. .35 44, .03 94 .20 127, .02 249. .64 381, .31 379, .31 285. .24 4,467.83 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. March, 1899 ... April, 1899 .... May, 1899 . Tune, 1899 . . . . July, 1899 . August, 1899 . . September, 1899 •October, 1899 . . November, 1899 December, 1899 January, 1900 . February, 1900 March, 1900 ... April, 1900 - May, 1900 . Tune, 1900 . . . . July, 1900 . August, 1900 September, 1900 October, 1900 . November, 1900 December, 1900 January, 1901 . . February, 1901 Total .... | $ 141.66 I | 580.40 | I 123.00 | | 73.80 | 24.27 j 60.12 j 9.18 T 172.12 | 218.23 I 356.97 T 655.94 I 593.22 | 410.66 I 257.10 | 382.51 | 72.90 I 59.70 I 108.18 | I 188.38 I 319.93 I 316.06 I 555.03 j I $ 5,379.36 AND TWINE PLANT OF NORTH DAKOTA 93 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 ... April j 1901 May, 1901 . June, 1901 . July, 1901 . August, 1901 .. September, 1901 October, 1901 November, 1901 December, 1901 January, 1902 .. February, 1902 . March, 1902 ... April, 1902 ... May, 1902 . June, 1902 _ July, 1902 . August, 1902 .. September, 1902 October, 1902 . . November, 1902 December, 1902 January, 1903 .. February, 1903 76.95 I 281.08 I 233.57 ! 273.04 282.56 365.06 162.11 420.82 ' 381.14 559.69 1,002.17 32.36 10.57 | 97.11 | 24.62 | 14.27 11.27 223.39 1 194.53 314.69 511.75 513.52 617.83 466.83 Total 7,070.93 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. Marche 1903 ... April, 1903 - May, 1903 . June, 1903 ... . July, 1903 . August, 1903 .. September, 1903 October, 1903 . November, 1903 December, 1903 January, 1904 . February, 1904 March, 1904 ... April; 1904 . . . . May, 1904 . June, 1904 ..... July, 1904 . August, 1904 . . September, 1904 October, 1904 . . November, 1904 December, 1904 January, 1905 . February, 1905 $ 516.00 464.33 9.07 50.00 616, .82 359 .95 288, .39 30, .04 10, .45 28, .14 ‘ 11, .60 1 , .02 459. .53' 251, .66 185, .14 197, .22 249, .62 437, .84 21. ,32 1,335. .69 2, .25 296, .33 I $ 5,822.41 Total 94 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . April, 1905 . May, 1905 . June, 1905 . July, 1905 . August, 1905 . September, 1905 . October, 1905 . November, 1905 . December, 1905 . January, 1906 . February, 1906 . March, 1906 . April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 .. September and October November, 1906 . December, 1906 . January, 1907 . February, 1907 ....... Total . $ 1,092.84 359.87 383.27 670.03 409.57 23.35 2.02 3.70 168.06 36.20 11.61 31.75 55.14 8.11 1906 15.33 58.67 35.14 34.42 155.11 1,084.58 $ 4,638.77 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 ... April, 1907 . May, 1907 .... June, 1907 - July, 1907 . August, 1907 .. September, 1907 October, 1907 . November, 1907 December, 1907 January, 1908 . . February, 1908 . March, 1908 ... April, 1908 .... May, 1908 _ June, 1998 .... July, 1908 . August, 1908 . . September, 1908 October, 1908 . November, 1908 December, 1908 $ 1,444.94 550.95 14.27 196.45 77.41 .25 26.74 1,085.36 1,203.65 9.04 1,230.11 51.71 78.02 58.20 11.66 28.32 65.87 $ 6,132.95 $ 33,812.25 Total Total AND TWINE PLANT OF NORTH DAKOTA 95 SCHEDULE 14. EXPENDITURES FOR IMPROVEMENTS AND REPAIRS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 . . April, 1897 _ May, 1897 .... June, 1897 _ July, 1897 . August, 1897 .. September, 1897 October, 1897 . November, 1897 December, 1897 January, 1898 . February, 1898 March, 1898 ... April, 1898 .... May, 1898 . June, 1898 _ July, 1898 . August, 1898 .. September, 1898 October, 1898 . November, 1898 December, 1898 January, 1899 . February, 1899 $ 29.60 65.15 79.76 322.70 196.66 32.25 299.07 879.77 703.83 438.55 206.25 270.61 238.35 96.13 144.25 214.64 132.09 397.66 266.03 175.08 157.12 55.82 30.38 Total $ 5 ,431.75 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. March, 1899 . $ April, 1899 . May, 1899 . June, 1899 . July, 1899 ... August, 1899 .. September, 1899 . October, 1899 . November, 1899 .:. .... December, 1899 . January, 1900 . February, 1900 ... March, 1900 . 1 April, 1900 . May, 1900 ...» . Tune, 1900 . July, 1900 .'. August, 1900 . September, 1900 . October, 1900 . November, 1900 . December, 1900 . : . January, 1901 .. .. February, 1901 . 61.53 113.52 657.79 131.31 123.89 6.97 124.49 32.26 244.43 291.40 684.17 ,268.24 806.29 “ 745.89 ‘ 188.01 201.88 ‘ 127.25 161.71 123.57 101.24 162.56 I 22.30 | 12.98 | Total $ 6,393.68 96 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. I March, 1901 ... April, 1901 _ May, 1901 . June, 1901 . Julv. 1901 . August, 1901 . . September, 1901 October, 1901 November, 1901 December, 1901 January, 1902 .. February, 1902 . March, 1902 ... April, 1902 May, 1902 . June, 1902 July, 1902 . August, 1902 .. September^ 1902 October, 1902 .. November, 1902 December, 1902 January, 1903 .. February, 1903 Total 46.04 509.71 369.19 210.40 129.32 52.10 212.69 621.98 249.67 170.58 199.81 87.95 207.57 498.04 141.72 226.47 86.38 79.88 100.40 52.11 90.86 174.65 281.02 90.24 $ 4,888.78 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 .- ......... $ April, 1903 ... ... May, 1903 . ‘ ' June, 1903 ... ....... A A..... July, 1903 .... August, 1903 ... September, 1903 ..... . . October, 1903 .. . November, 1903 ..... December, 1903 ... January, 19Q4 .... — — February, 1904 .. March, 1904 .... . April, 1904 ... May, 1904 ... ' June, 1904 ..; July, 1904 . .. August, 1904 .... September, 1904 .... October, 1904 .v.'. . . November, 1904 ..... . v.’. December, 1904 ... January, 1905. ..... February, 1905 ..... Total ' 105.93 51.65 608.35 ' 72.94 62.79 191.02' 58.62 120.66 235.57 - 108.31 107.71 ■ - • 28.88 72.28- 548 .-67 ■ 136.59 ■ ■ 73.15 • 883.64 1,014.13 • 152.73 ■ ’ 272.23 | • • 107.08 j _ - 110.36 | 68.77 I 5,187.05 AND TWINE PLANT OF NORTH DAKOTA 97 EXPENDED FROM MARCH 1, 1905, TO MARCH 1. 1907. March, 1905 . April, 1905 . May, 1905 . June, 1905 . July, 1905 . August, 1905 . September, 1905 . October, 1905 . November, 1905 . December, 1905 . January, 1906 . February, 1906 . March, 1906 . April, 1906 . May, 1906 . June, 1906 . July; 1906 . August, 1906 . September and October, 1906 November, 1906 .. December, 1906 .. January, 1907 .. February, 1907 . Total . $ 261.10 246.66 25.56 195.28 130.52 129.53 19.78 144.29 47.67 40.88 3.19 4.75 55.45 .80 6.05 248.42 106.34 38.85 80.78 2.05 56.07 233.32 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 . $ April, 1907 ........ May, 1907 . June, 1907 ... July, 1907 . August, 1907 . September, 1907 . October, 1907 . November, 1907 .. ... December, 1907 . January, 1908 . February, 1908 . March, 1908 .*. . April, 1908 . May, 1908 . June, 1908 .'. July, 1908 . August, 1908 .. September, 1908 . October, 1908 .... November, 1908 .. December, 1908 . 353, .62 215, .39 69, . 95 170, .27 248. .17 170. .15 " 470. .84 43. ,71 81. .77 33. .45 73. .73 38. .53 282. .89 102. .15 ~ 371 .78 ; 3. .65 111. ,16 150. .66 94. .09 28. ,53 19. .15 Total 3,133.64 Total 27,112.25 98 EXAMINATION OF STATE PENITENTIARY SCHEDULE 15. EXPENDITURES FOR HOSPITAL AND MEDICINE FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 .. April, 1897 .... May, 1897 _ June, 1897 July, 1897 . August, 1897 .. September, 1897 October, 1897 November, 1897 December, 1897 January, 1898 . February, 1898 March, 1898 ... April, 1898 .... May, 1898 . June, 1898 .... July, 1898 . August, 1898 .. September, 1898 October, 1898 November, 1898 December, 1898 January, 1899 . February, 1899 Total .... $ 50.00 11.54 15.50 100.00 27.80 36.25 102.55 6.95 109.00 3.50 110.30 108.25 36.40 14.50 8.30 13.10 13.05 179.65 5.20 8.55 165.70 16.00 3.25 $ 1,145.34 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. March, 1899 ... April, 1899 .... May, 1899 . Tune, 1899 .... July, 1899 . August, 1899 .. September, 1899 October, 1899 . November, 1899 December, 1899 January, 1900 . February, 1900 March, 1900 ... April, 1900 .... May, 1900 . Tune, 1900 .... July, 1900 . August. 1900 . . September, 1900 October, 1900 . November, 1900 December, 1900 January, 1901 . . February, 1901 $ 167.06 3.00 7, .15 220, • 90 11, ,75 157, .75 31 .87 5, .25 164 .85 36 .00 12, .10 16, .25 200, .00 24 .15 88,. .15 150, .00 22, .35 188, .00 20, .85 319 .65 Total $ ,1,846.18 AND TWINE PLANT OF NORTH DAKOTA 99 EXPENDED FROM-MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 . $ April, 1901 . May, 1901 . June, 1901 . July, 1901 . August, 1901 ... September, 1901 . October, 1901 . November, 1901 . December, 1901 . January, 1902 . I February, 1902 . I March, 1902 . April, 1902 . May, 1902 .. ✓. r ... June, 1902 . July, 1902 . August, 1902 . t ... September, 1902 . October, 1902 . 1 . November, 1992 . December, 1902 . January, 1903 .. February, 1903 ....I . 71.15 [ 78.10 67.65 60.00 85.60 77.00 106.45 60.00 60.00 60.00 72.75 111.95 j 60.00 | 60.00 68.57 I 60.00 | 139.90 | 76.80 | 65.50 76.55 75.20 72.35 71.90 70.70 Total $ 1 ,808.12 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 ... April, 1903 - May, 1903 . June, 1903 .... July, 1903 . August, 1903 . . September, 1903 October, 1903 . November, 1903 December, 1903 January, 1904 . February, 1904 March, 1904 ... April, 1904 .... May,, 1904 . June, 1904 . July, 1904 . August, 1904 . . September, 1904 October, 1904 .. November, 1904 December, 1904 January, 1905 . February, 1905 | $ 69.45 78.55 102.20 ' 74.85 71.55 78.85 164.80 78.00 | 67.25 77.10 64.25 60.00 67.85 72.55 87.25 73.85 77.60 1 75.95 75.10 81.30 | 180.00 86.75 86.85 89.45 Total 2,041.35 100 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 ... April, 1905 . May., 1905 . June, 1905 . July, 1905 .. August, 1905 . September, 1905 .. October, 1905 . November, 1905 . December, 1905 . January, 1906 . February, 1906 . March, 1906 .. April, 1906 .: May, 1906 . June, 1906 . July, 1906 ... August, 1906 . September and October, 1906 November, 1906 .. December, 1906 . January, 1907 . February, 1907 . $ 99.25 101.55 129.72 195.85 87.00 137.55 90.05 173.40 86.85 132.41 81.30 81.40 91.60 110.33 149.58 91.20 91.95 121.28 235.90 112.40 98.80 75.00 75.00 Total 2,649.37 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 ... April, 1907 . May, 1907 .... June, 1907 .... July, 1907 . August, 1907 .. September, 1907 October, 1907 . November, 1907 December, 1907 January, 1908 . . February, 1908 . March, 1908 ... April, 1908 _ May, 1908 Tune, 1908 .... July, 1908 . August, 1908 .. September, 1908 October, 1908 . November. 1908 December, 1908 Total $ 93.45 200.35 135.20 96.60 161.74 127.29 183.73 92.50 78.70 194.19 87.15 90.70 83.76 94.75 142.77 174.73 95.33 76.55 87.18 86.90 96.95 87.40 $ 2,567.92 Total 12,058.28 AND TWINE PLANT OF NORTH DAKOTA 101 SCHEDULE 16. EXPENDITURES FOR TRANSPORTATION OF DISCHARGED INMATES FROM MARCH 1,1897, TO DECEMCER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 .. $ April, 1897 .. May, 1897 . June, 1897 . .. July, 1897 .... August, 1897 . September, 1897 . October, 1897 ..'. November, 1897 . jjecember, 1897 . January, 1898 .... February, 1898 . March, 1898 .. April, 1898 .'... May, 1898 . June, 1898 . July, 1898 ...... August, 1898 . September, 1898 . I October, 1898 .. November, 1898 . December, 1898 . January, 1899 . February, 1899 . Total 203.90 44.75 216.45 47.15 52.25 90.40 151.80 325.50 58.85 j 133.80 | 72.55 | 61.05 J 254.65 103.40 171.75 190.70 72.10 128.40 230.65 346.30 48.85 89.10 18.55 197.25 $ 3,310.15 -* -‘-;- - - EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. , March, 1899 ... April, 1899 May, 1899 . June, 1899 . . . . July, 1899 . August, 1899 .. September, 1899 October^ 1899 . November, 1899 December, 1899 January, 1900 . February, 1900 March, 1900 ... April, 1900 _ May, 1900 . Tune, 1900 _ July, 1900 . August, 1900 .. September, 1900 October, 1900 . November, 1900 December, 1900 January, 1901 .. February, 1901 350.68 128.40 51.10 86.45 292.55 46.65 | 106.15 28.65 359.70 140.50 181.15 27.10 | 189.43 204.80 221.05 195.50 38.15 194.70 j 161.45 j 229.65 | 45.90 94.50 209.45 342.90 Total $ 3,926.56 102 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 ... Aprilj 1901 May, 1901 . June^ 1901 . July, 1901 . August, 1901 .. September, 1901 October, 1901 . November, 1901 December, 1901 January, 1902 .. February, 1902 . March, 1902 ... Aprilj 1902 . .. May, 1902 . June, 1902 _ July, 1902 . August, 1902 .. .September, 1902 October, 1902 . . November, 1902 December, 1902 January, 1903 . . February, 1903 Total .... $ 149.35 35.70 203.70 75.05 43.75 136.30 I 51.55 | 47.30 229.85 141.75 25.80 88.15 125.50 129.25 87.35 101.30 178.80 47.10 116.15 | 25.20 I 72.35 I 149.35 I 64.40 I 94.15 | $ 2,419.15 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 ... April, 1903 _ May, 1903 . June, 1903 .... July, 1903 . August, 1903 . . September, 1903 October, 1903 . November, 1903 December, 1903 January, 1904 . February, 1904 March, 1904 ... April, 1904 .... May, 1904 . June, 1904 . July, 1904 . August, 1904 . . September, 1904 October, 1904 November, 1904 December, 1904 January, 1905 . February, 1905 $ 183.07 115.15 114.85 185.20 112.40 455.55 86.05 20.70 113.40 65.90 113.45 149.95 163.29 175.50 118.00 146.30 334.56 76.50 47.60 161.41 208.15 211.56 154.29 I $ 3,512.83 Total AND TWINE PLANT OF NORTH DAKOTA 103 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . April, 1905 . May, 1905 . June A 1905 . July, 1905 . August, 1905 . September, 1905 . October, 1905 . November, 1905 . December, 1905 . January, 1906 . February, 1906 . March , 1906 . April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September and October, 1906 November, 1906 . December, 1906 . January, 1907 . February, 1907 . $ 116.60 106.30 203.62 203.51 107.40 249.21 52.30 84.11 118.76 189.95 76.00 360.32 226.60 109.61 403.01 328.35 253.25 187.70 655.21 109.16 254.37 24.95 239.35 Total 4,659.64 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 _ April, 1907 . May, 1907 . June, 1907 . July, 1907 . August, 1907 ... September, 1907 October, 1907 ... November, 1907 . December, 1907 . January, 1908 ... February, 1908 .. March, 1908 _ April, 1908 . Miay, 1908 . June, 1908 . July, 1908 . August, 1908 ... September, 1908 . October, 1908 . .. November, 1908 . December, 1908 . $ 160.55 86.46 192.56 341.29 291.65 360.87 69.40 156.05 125.03 743.17 463.84' 219.72 191.25 161.15 204.73 410.60 | 203.11 41.26 93.24 206.56 205.20 550.61 Total Total $ 5,478.30 23,306.63 104 EXAMINATION OF STATE PENITENTIARY SCHEDULE 17. EXPENDITURES FOR WATER SERVICE FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. June, 1897 ... August, 1897 . , October, 1897 , November, 1897 February, 1898 December, 1898 $ 215.24 53.60 51.23 26.25 91.71 1,250.00 Total 1,688.03 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. September, 1899 . May, 1900 . June, 1900 . September, 1900 . $ 528.08 .50 517.45 450.00 Total . $ 1,496.03 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. July, 1901 ... October, 1901 January, 1902 . May, 1902 ... October, 1902 . December, 1902 I $ 637.93 519.08 6.90 1,456.46 293.92 250.00 Total 3,164.29 EXPENDED FROM MARCH 1, 1903^, TO MARCH 1, 1905. June, 1903 .... September, 1903 August, 1904 . . $ 965.19 I 2,267.31 I 2,497.26 I Total $ 5,729.76 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. May, 1905 . I $ 2,434.06 August, 1905 . 250.00 October, 1905 .. 2,445.70 I ! Total . ^ $ 5,129.76 AND TWINE PLANT OF NORTH DAKOTA 105 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. February, 1908 March, 1908 ... April, 1908 ... May, 1908 . June, 1908 .... July, 1908 .... August, 1908 . . September, 1908 $ 877.20 226.19 217.58 264.79 343.26 385.23 301.90 353.88 $ 2,970.03 $ 20,177.90 Total Total 106 EXAMINATION OF STATE PENITENTIARY SCHEDULE 18. EXPENDITURES FOR CLOTHING FROM MARCH 1, 1897, TO DE¬ CEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 April, 1897 _ May, 1897 _ June, 1897 _ July, 1897 . August, 1897 .. September, 1897 October, 1897 November, 1897 December, 1897 January, 1898 . February, 1898 March , 1898 . . . April, 1898 _ May, 1898 . June, 1898 .... July, 1898 . August, 1898 .. September, 1898 October, 1898 November, 1898 December, 1898 January, 1899 . February, 1899 $ 136.47 46.61 41.85 47.59 83.03 88.15 221.32 327.75 41.98 | 31.30 31.10 I 18.51 | 36.37 | 155.19 | 39.87 I 18.15 | 38.83 33.77 281.93 72.95 125.93 119.36 106.13 Total 2,144.14 EXPENDED FROM MARCH 1, 1899, TO' MARCH 1, 1901. March, 1899 . . . April, 1899 .... May, 1899 . June, 1899 .... July, 1899 . August, 1899 . . September, 1899 October, 1899 . November, 1899 December, 1899 January^ 1900 . February, 1900 March, 1900 ... April, 1900 .... May, 1900 . Tune; 1900 . .. . July^ 1900 . August, 1900 . . September, 1900 October, 1900 . November, 1900 December, 1900 January, 1901 . . February, 1901 $ 49.72 137.73 250.22 71.85 39.04 136.18 389.57 181.95 109.23 125.42 79.89 65.59 378.51 96.97 262.28 42.01 81.48 114.78 33.19 20.00 95.36 97.40 17.40 77.82 2,953.59 Total AND TWINE PLANT OF NORTH DAKOTA 107 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. TVfqri-'h 1901 $ 155.44 April 1901 93.33 May 1901 94.10 June 1901 70.61 July 1901 98.52 August, 1901 . 739.94 121.27 : i 239.79 * 97.13 34.28 January, 1902 . February, 1902 . March, 1902 . April, 1902 . 70.19 51.53 35.78 248.92 May,' 1902 . Tune, 1902 . 22.44 66.65 July, 1902 . 66.54 August, 1902 . 37.95 September, 1902 . 90.29 October, 1902 . November, 1902 . i 69.10 246.90 December, 1902 . 460.26 January, 1903 . February, 1903 . 40.02 38.49 Total . $ 3,289.47 EXPENDED FROM MARCH 1, 1903, TO ( MARCH 1, 1905. March, 1903 . * $ 150.24 April, 1903 . 43.92 May, 1903 . June, 1903 . 75.74 69.47 July, 1903 . 216.60 August, 1903 . 57.27 September, 1903 . 129.52 October, 1903 . 2.25 November, 1903 . December, 1903 . January, 1904 . 278.26 665.75 95.69 February, 1904 . 97.79 March. 1904 . 109.11 April, 1904 . 135.94 155.86 192.37 52.10 110.73 77.83 100.78 312.19 9.63 574.50 68.14 May, 1904 . Tune, 1904 . July, 1904 . August, 1904 . September, 1904 . October, 1904 . November, 1904 . December, 1904 . January, 1905 . February. 1905 . Total . $ 3,781.68 S 5 108 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . April, 1905 . May, 1905 . June, 1905 .;. July, 1905 .. August, 1905 . September, 1905 . October, 1905 ... November, 1905 . December, 1905 . January, 1906 . February, 1906 . March, 1906 . April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September and October, 1906 November, 1906 . December, 1906 .. January, 1907 . February, 1907 . $ 130.40 122.46 125.90 160.25 119.59 205.34 225.11 113.00 624.05 446.98 160.44 605.81 194.51 146.12 74.76 337.78 197.02 132.83 260.52 188.69 211.34 46.71 Total $ 4,829.61 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 . $ 282.90 April, 1907 . 96.12 May, 1907 ... 180.08 June, 1907 .. 100.87 July, 1907 . 240.96 August, 1907 .:. 192.96 September, 1907 . 104.10 | October, 1907 .'... 240.00 November, 1907 ... 501.15 December, 1907 . 136.51 January, 1908 . 454.96 February, 1908 ... | 97.66 March, 1908 . 6.50 xApril, 1908 . 741.36 May, 1908 . 23.40 Tune, 1908 .. 98.04 1 July, 1908 . 12.85 August, 1908 . 29.78 September, 1908 .... 378.33 October, 1908 . 23.92 November, 1908 . 391.42 December, 1908 . 110.73 - Total . [ $ 4,444.60 Total . $ 21,443.09 AND TWINE PLANT OF NORTH DAKOTA 109 SCHEDULE 19. EXPENDITURES FOR BEDDING FROM MARCH 1, 1897, TO DE¬ CEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 . . ] April, 1897 . $ 33.35 May, 1897 . 10.77 June, 1897 .. 14.63 | July. 1897 . | . | ■ August, 1897 . September, 1897 .. . 17.62 1 October, 1897 . 67.95 November, 1897 . 4.10 December, 1897 . 13.75 Januarv, 1898 . 73.03 February, 1898 . 26.17 March, 1898 . 3.60 April, 1898 .. 9.00 May, 1898 . June, 1898 . | July, 1898 . 42.85 1 ’ August, 1898 . September, 1898 .. 12.36 October, 1898 . 34.70 November, 1898 . 180.04 December, 1898 . January, 1899 . February, 1899 . Total . — $ 543.92 1 1 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. j $ 28.44 | 9.75 | | 12.81 I 25.72 25.15 31.49 201.34 27.08 28.38 12.31 11.50 | | 26.45 | 7.65 | 27.22 19.63 12.22 t 10.52 15.94 18.60 March, 1899 ... April, 1899 _ May, 1899 . June, 1899 . . . . July, 1899 . August, 1899 . . September, 1899 October, 1899 . November, 1899 December, 1899 January, 1900 . February, 1900 March, 1900 ... April , 1900 ... . May, 1900 . June, 1900 .... July, 1900 . August, 1900 .. September, 1900 October, 1900 . November, 1900 December, JL900 January, 1901 .. February, 1901 Total ... . 110 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 ... April, 1901 .... May, 1901 . June, 1901 . July, 1901 . August, 1901 .. September, 1901 October, 1901 November, 1901 December, 1901 January, 1902 .. February, 1902 . March, 1902 ... April, 1902 ... May, 1902 . June, 1902 _ July, 1902 . August, 1902 . . September, 1902 October, 1902 . . November, 1902 $ 10.70 54.91 12.59 9.87 21.85 19.38 30.05 7.35 19.12 39.57 10.40 62.82 29.03 11.07 18.61 16.50 9.60 December, 1902 January, 1903 . February, 1903 6.37 36.40 I J Total 426.19 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 . $ April, 1903 . May, 1903 . June, 1903 . July, 1903 . August^ 1903 . September, 1903 . October, 1903 . November, 1903 . December, 1903 . January, 1904 . February, 1904 . March, 1904 . April, 1904 . May, 1904 . June, 1904 . July, 1904 . August, 1904 . September, 1904 . October, 1904 . November, 1904 . December, 1904 . January, 1905 . February, 1905 . Total 48.69 32.68 77.45 26.25 45.04 7.00 20.75 15.57 53.57 70.86 33.80 8.00 1 21.25 42.38 14.55 7.15 26.25 101.29 $ 652.53 AND TWINE PLANT OF NORTH DAKOTA 111 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . April, 1905 .. May, 1905 . June, 1905 ... July, 1905 . August, 1905 . | September, 1905 . October^ 1905 . . .* November, 1905 . . . December, 1905 .*. January, 1906 [ February, 1906 . | March, 1906 . April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September, 1906 . October, 1906 ( November, 1906 . December, 1906 . January, 1907 . February, 1907 . $ 354.70 53.66 29.87 26.69 | 200.78 | 36.57 | 23.15 | 19.38 65.84 15.08 24.07 j 34.20 12.38 5.00 28.95 34.78 48.27 16.21 | 25.70 13.50 Total $ 1,068.78 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 ... April, 1907 . May, 1907 .... Tune, 1907 _ July, 1907 . August, 1907 . . September, 1907 October, 1907 . November, 1907 December, 1907 January, 1908 .. February, 1908 . March, 1908 ... April, 19,08 _ May, 1908 .... Tune, 1908 .... July, 1908 . August, 1908 . . September, 1908 October, 1908 . November, 1908 December, 1908 $ 26.10 20.31 55.16 22.36 185.18 77.60 56.20 46.96 96.01 22.56 30.94 112.85 95.88 2.50 Total 850.61 Total $ 4,094.23 112 EXAMINATION OF STATE PENITENTIARY SCHEDULE 20. EXPENDITURES FOR BOOKS AND STATIONERY FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 . . May, 1897 _ July, 1897 . August, 1897 . . September, 1897 November, 1897 December, 1897 February, 1898 March, 1898 ... April, 1898 .... July, 1898 ..... August, 1898 .. October, 1898 . November, 1898 January, 1899 . $ 7.50 7.80 10.29 19.30 6.50 6.00 99.99 40.25 72.25 10.80 .85 10.55 4.00 10.10 7.55 Total $ 313.73 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. March, 1899 . April, 1899 . May, 1899 . July, 1899 . September, 1899 . October, 1899 .... November, 1899 . . December, 1899 January, 1900 ... March, 1900 . April, 1900 . May, 1900 . June, 1900 . July, 1900 . August, 1900 .... October, 1900 .... December, 1900 . . January, 1901 .... February, 1901 .. $ 71.15 33.25 3.55 120.48 12.25 16.54 13.00 85.73 13.30 1 7.00 | 18.25 | | 9.77 | 19.25 I 7.75 | 1.00 | 6.55 .11.35 14.25 Total $ 464.42 AND TWINE PLANT OF NORTH DAKOTA 113 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901 . .. April, 1901 .... May, 1901 . July\, 1901 . August, 1901 . . September, 1901 October, 1901 November, 1901 December, 1901 January, 1902 .. February, 1902 . April, 1902 ... May, 1902 . Junej. 1902 _ July, 1902 . August, 1902 .. September, 1902 November, 1902 January, 1903 . . February, 1903 $ 54.32 61.95 6.80 11.35 8.20 9.75 22.25 .50 13.60 35.95 2.80 6.26 19.10 116.12 24.60 1.10 7.75 37.64 24.65 18.05 Total 481.74 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903 . $ April, 1903 . May, 1903 . June, 1903 . July, 1903 .. August, 1903 . September, 1903 . October, 1903 . November, 1903 ... December, 1903 . January, 1904 . February, 1904 . March, 1904 . April, 1904 . May, 1904 ... June_, 1904 .. July, 1904 . August, 1904 . October, 1904 . December, 1904 . | January, 1905 .’ ’' ' | February, 1905 . I 7.00 37.61 6.10 20.86 3.69 69.06 5.26 20.92 6.90 98.25 8.43 50.39 25.31 5.94 .64.59 2.65 15.85 | 31.05 | -16.40 I 501.00 j 38.91 | 14.50 | Total 1,050.67 t 114 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. April, 1905 .-. $ May, 1905 .?. June A 1905 .. July, 1905 . August, 1905 . September, 1905 . October, 1905 ... November, 1905 .. . December, 1905 . January, 1906 .. February, 1906 .. March, 1906 . May, 1906 . Tune, 1906 . July, 1906 . August, 1906 . September and October, 1906 . November, 1906 . December, 1906 . January, 1907 .. February, 1907 . 21.88 6.12 29.75 8.00 8.60 9.50 6.85 39.95 12.75 6.30 23.80 6.35 14.41 50.25 1.00 97.30 1.00 40.85 27.35 109.75 10.95 Total 532.71 EXPENDED FROM MARCH T, 1907, TO DECEMBER 31, 1908. March, 1907 . April, 1907 . May, 1907 . June, 1907 . July, 1907 . August, 1907 _ September, 1907 . October, 1907 . .. November, 1907 .. December, 1907 . . January, 1908 February, 1908 ... March, 1908 . April, 1908 . May, 1908 . June, 1908 . July, 1908 . August, 1908 .... September, 1908 .. October, 1908 ... November, 1908 . December, 1908 . . $ 21.45 92.70 15.65 40.98 82.07 195.14 68.00 111.60 72.05 8.35 96.65 20.94 14.10 50.12 15.45 16.52 38.19 30.57 39.74 23.37 27.89 30.55 $ 1,112.08 $ 3,955.35 Total Total AND TWINE PLANT OF NORTH DAKOTA 115 SCHEDULE 21. EXPENDITURES FOR RENT OF FARM FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. September, 1897 . $ 242.50 December, 1897 . 150.00 February, 1898 .... 187.50 September, 1898 .. 55.00 October, 1898 . 250.00 December, 1898 .. 45.80 Total . $ 930.80 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. May, 1899 .... September, 1899 October, 1899 . November, 1899 December, 1899 May, 1900 September, 1900 February, 1901 $ 61.25 55.00 850.00 132.75 60.00 29.50 425.00 25.10 Total 1,138.60 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. May, 1901 . September, 1901 . | September, 1902 . | $ 33.50 495.00 552.00 Total . I 1 $ 1,080.50 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. September, 1903 | $ 507.60 | August, 1904 I 25.00 | September, 1904 ! 232.60 November, 1904 I 10.00 Total . J $ 775.20 EXPENDED FROM MARCH 1. 1905, TO MARCH 1, 1907. September and October, 1906 . I $ 257.60 | $ 257.60 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. September, 1907 October, 1907 . November, 1907 Tanuary, 1908 .. March, 1908 .. August, 1908 .. $ 57.00 | 100.00 j 138.10 | 25.00 j 50.00 I 100.00 | Total $ 470.10' $ 4,652.80 Total 116 EXAMINATION OF STATE PENITENTIARY SCHEDULE 22. EXPENDITURES FOR FEMALE WARD FROM MARCH 1, 1905 TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. Ano-irct 1 906 '... . . . :... 360.00 $ 350.00 ! EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. April, 1908 . $ 21.75 1 1 • August, 1908 . ' 26.90 October, 1908 . 4.40 _ Total . $ 53.05 v ^ j Total .'. 1 1 $ 403.05 SCHEDULE 23. EXPENDITURES FOR INCIDENTALS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897 TO MARCH 1, 1899. March, 1897 .. $ April, 1897 .... May, 1897 . June, 1897 .. July, 1897 . August, 1897 . September, 1897 . October, 1897 . November, T897 . December, 1897 . January, 1898 . February, 1898 . March, 1898 .. April, 1898 .,. May, 1898 . June, 1898 . I July, 1898 .. August, 1898 ... .... September, 1898 .'.. October, 1898 . November, 1898 . December, 1898 ..'. January, 1899 . February, 1899 . 37.95 | 47.06 103.90 110.15 35.37 16.40 41.90 23.11 176.15 3.00 17.81 24.20 I 101.89 17.53 16.63 44.40 3.08 | 21.45 .90 235.90 24.50 35.60 4.97 6.10 Total $ 1,149.95 AND TWINE PLANT OF NORTH DAKOTA 117 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. $ 20.48 April 7 1899 . 15.96 M^y 1899 . 16.37 JiinV 1899 . 6.75 Tnlv ’ 1899 . 125'. 35 | 2.75 j 170.60 179.75 20.15 9.05 16.55 Mfirrh 1999 . 36.90 23.32 22.32 2.75 1 273.90 3.15 9 Total . 1 $ 946.10 EXPENDED FROM tylARCH 1, 1901, TO MARCH 1, 1903. M^rrh 1991 . $ 173.92 April 7 1991 . 13.50 TVTav ’ 1 991 ... 46.05 J 11n V 1 991 . 12.20 T.,il,r ’ 1 991 . 24.40 296.42 t 86.15 1 Q01 . _. 67.30 MtK pr 1 QA1 . . . .... 340.10 10.60 1 December, 1901 ••.»••••••••••• 1 MarrVi 1999, . 13.10 April 1999 . 18.95 Mfly 1999 ... 150.50 Jnn p 1999 . 27.23 August 1902 . 6.00 September, 1902 . 175.15 October, 1902 . November, 1 902 .-. 6.00 1 187.61 I January, 1998 . 7.86 1 pphriiary, 1998 . 7.55 | | Total . 1 | $ 1,670.59 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. April 1993 . $ 6.00 May,’ 1903 . Tune 1903 . 6.00 6.30 July 1903 . 15.00 j August, 1903 . 17.85 September, 1902 . 276.50 October, 1903 . November, 1903 . December, 1903 . 41.95 64.86 25.80 January, 1994 . 6.00 Epbriiary, 1994 . | 100.85 March, 1904 . April, 1904 . , 1 21.15 6.00 May, 1904 . Tune, 1904 . July, 1904 . 6.00 101.00 35.10 16.13 251.69 6.50 Alienist , 1994 . O'ctooer, 1904 . November, 1904 .. December, 1904 . January, 1905 . 11.90 8.00 February, 1905 . 8.50 Total . $ 1,039.08 118 EXAMINATION OF STATE PENITENTIARY EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . Aprils 1905 . May, 1905 . June, 1905 . July, 1905 . August, 1905 . September, 1905 . October, 1905 . November, 1905 .— . December, 1905 . January, 1906 .. February, 1906 .. April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September and October, 1906 November, 1906 .. December, 1906 . January, 1907 . February, 1907 .. $ 31.93 17.80 14.15 14.30 6.00 12.70 13.30 187.17 39.60 11.22 6.00 1.25 9.00 .79 9.00 38.59 2.20 ,371.40 39.00 9.75 91.34 76.68 Total $ 1,003.17 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. March, 1907 . $ April, 1907 . May, 1907 ..'..:. June, 1907 .. July. 1907 .. August, 1907 . September, 1907 . October, 1907 .... November, 1907 . | December, 1907 . January, 1908 . February, 1908 . March, 1908 .. April, 1908 ... May, 1908 ....'_* Tune, 1908 .. July, 1908 .. .. August, 1908 ...!._'..v September, 1908 .".. . j October, f908 . November, 1908 . December, 1908 . Total . Total . 6.00 8.18 38.97 60.25 18.25 24.00 121.37 162.41 20.65 161.14 14.00 52.55 286'. 79 34.90 16.00 38.29 19.20 12.90 27.70 32.41 22.74 423.38 $ 1,602.08 $ 7,410.97 AND TWINE PLANT OF NORTH DAKOTA 119 SCHEDULE 24 . EXPENDITURES FOR PENITENTIARY IMPROVEMENTS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. May, 1897 . June, 1897 . July, 1897 . August, 1897 . September, 1897 . October, 1897 . November, 1897 . December, 1897 . September, 1898 . $ 65.00 613*. 23 236.85 344.50 112.75 176.50 96.00 75.00 206.25 Total . 1 $ 1,926.08 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. None. EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. None. EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. None. EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. None. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. None. 120 EXAMINATION OF STATE PENITENTIARY SCHEDULE 25. EXPENDED FOR YARD WALL FROM MARCH 1, 1897 TO DECEM¬ BER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. Labor and Material— May, 1897 .. June, 1897 . August, 1897 ... September, 1897 . October, 1897 . December, 1897 . May, 1898 . January, 1899 . $ 30;.00 8.05 15.00 30.00 15.00 7.50 149.42 20.00 | Total 274.97 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. Labor and Material- May, 1899 . June, 1899 . July, 1899 . March, 1900 . April, 1900 . May, 1900 . June, 1900 . July, 1900 . August, 1900 . September, 1900 . October, 1900 . November, 1900 . December, 1900 . Total 95.00 83.64 23.06 46.00 35.00 | 821.28 | ,120.17 I 323.00 | 803.73 I 743.44 466.06 56.75 T79.00 $ 4,796.13 Machinery- April, 1899 .. July, 1899 .. June, 1900 .. Total Total 506.51 12.00 20.00 | 538.51 $ 5,334.64 AND TWINE PLANT OF NORTH DAKOTA 121 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. Labor and Material— March, 1901 .. $ April, 1901 . May, 1901 . Tune, 1901 . July, 1901 . August j 1901 . September, 1901 . October, 1901 . November, 1901 ... December, 1901 . I January, 1902 ... February, 1902 .... March, 1902 .. April, 1902 . May, 1902 .. Tune, 1902 . July, 1902 .'. August, 1902 ... September, 1902 . rr.. October, 1902 . November, 1902 .. I 225.60 45.00 110.31 261.68 689.62 100.00 I 470.89 I 1,252.28 263.36 45.04 354.50 60.00 68.00 228.00 593.41 580.15 499.24 318.00 587.56 182.75 310.83 | Total Machinery— April, 1902 .. $ 7,246.22 765-. 00 Total $ 8,011.22 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. Labor and Material— March, 1903 ... April, 1903 ... May, 1903 . June, 1903 . .. . July, 1903 .... August, 1903 . September, 1903 October, 1903 . November, 1903 December, 1903 February, 1904 March, 1904 May, 1904 . .. . $ 11.90 794.59 644.76 801.64 483.84 1,016.79 899.20 630.18 130.15 70.00 40.00 40.00 182.25 Total 5,925.30 EXPENDED FROM MARCH 1 , 1905, TO MARCH 1 , 1907. None. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. None. Total $ 19,546.13 122 EXAMINATION OF STATE PENITENTIARY SCHEDULE 26. EXPENDITURES FOR WARDEN’S RESIDENCE FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. June, 1897 .... July, 1897 . August, 1897 .. September, 1897 October, 1897 . November, 1897 December, 1897 January, 1898 . May, 1898 _ I $ 319.95 264.94 57.00 969.87 778.64 429.62 139.60 30.49 9.89 Total 3,000.00 EXPENDED 1 FROM MARCH 1, 1899, TO MARCH 1, 1901. None. EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. None. EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. None. EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. None. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. None. / AND TWINE PLANT OF NORTH DAKOTA 123 SCHEDULE 27. EXPENDITURES FOR HORSE BARN AND CONTENTS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. November, 1897—1 Team ... February, 1898—1 Horse .. March, 1898—1 Horse . August, 1898—1 Wagon, and harness.. September, 1898—2 Wagons ..'. October, 1898—1 Wagon . November, 1898—16 Wagons . December, 1898—Cutters, surrey, harness and robes . December, 1898—1 Wagon . Total . $ 90.00 50.00 50.00 | 50.00 100.00 75.00 535.00 | 744.18 1 I 47.00 1,741.18 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. January, 1901—1 'Horse ... April, 1899—2 Horses . April, 1899—1 Buggy . April, 1899—Miscellaneous . June, 1899—2 saddle horses January, 1900—1 phaeton ... Total . $ 30.00 350.00 109.20 2,993.95 65.00 78'. 00 $ 3,626.15 EXPENDED FROM MARCH T, 1901, TO MARCH 1, 1903. April, 1901—2 horses ... | $ 125.00 | April, 1901—1 horse . I 150.00 | Total . | I 275.00 EXPENDED FROM MARCH 1, 1903, ( TO MARCH 1, 1905. May, 1903—2 horses . December, 1903—1 sleigh . | January, 1904—1 spring wagon . Total .. I $ 350.00 100.00 | I 105.00 1 -1 . 1 1 555.00 EXPENDED FROM MARCH 1 , 1905, TO MARCH 1 , 1907. March, 1905—3 horses . April, 1905—1 horse . Total . | 1 $ 250.00 250.00 1 500.00 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. ‘March, 1907—3 horses . August, 1907—4 horses ... September, 1907—1 'surrey . | Total . | Total . | 1 $ 225.00 i 775.00 1 220.00 | |- ! 1 1 1 1,220.00 $ 7,917.33 124 EXAMINATION OF STATE PENITENTIARY SCHEDULE 28. EXPENDITURES FOR MACHINERY FROM MARCH 1, DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. 1897 TO August, 1897—1 separator . March, 1898—1 drill . Total . $ 250.00 72.50 $ 322.50 EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. April, 1899—2 drills . July, 1899—1 wagon . September, 1899—1 packer . October, 1899- 1 —1 com binder . July, 1899—1 header . Total . $ 180.60 45.00 50.00 ' 130.00 150.00 555.60 EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. March, 1901—1 hay press ... April, 1901—1 plow . April, 1901—1 plow .. May, 1901—1 wagon . Total . $ 42.75 35.00 75.00 50.00 202.75 May, 1904—1 plow .. $ 40.00 January, 1905—1 feed mill . Total .. 355.16 , 395.16 January, 1906—1 plow .;. Total . $ 20.00 20.00 $ 1,496.01 AND TWINE PLANT OF NORTH DAKOTA 125 SCHEDULE 29. EXPENDITURES FOR CATTLE FROM MARCH 1, 1897, TO DECEM¬ BER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. June, 1898—1 bull . • ! $ I 35.00 | $ 35.00 EXPENDED None. FROM MARCH 1, 1899, TO MARCH 1, 1901. EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. September, 1901—160 cattle . October, 1901—50 cattle advance . October, 1901—1 bull . Total . $ 3,018.71 500.00 75.00 3,593.71 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1903—9 cattle . April, 1903—7 cattle . October, 1903—50 calves. August, 1904—1 cow . October, 1904—57 calves .. Total . $ 315.00 288.80 513.73 26.00 450.00 1,593.53 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. September, 1905—31 steers (small) . $ 369.12 October, 1905—59 calves . 536.13 April, 1906—14 cattle . 575.50 July, 1906—12 steers . 315.00 August, 1906—18 cattle . 535.00 September and October, 1906—70 cattle. 1,011.28 Total .’. 3,342.03 Total . $ 8,564.27 SCHEDULE 30. EXPENDITURES FOR HOGS FROM MARCH 1, 1897, TO DECEMBER 31,. 1908. EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. October, 1905—1 boar, 4 sows .. . | $ 85.00 u 85.00 * I 1 Total . 1 $ 85.00 EXPENDED FROM MARCH 1, None. 1907, TO DECEMBER 31, 1908. 126 EXAMINATION OF STATE PENITENTIARY SCHEDULE 31. EXPENDITURES FOR FURNISHING CELLS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1897, TO MARCH 1, 1899. September, 1897 . $ 55.09 December, 1897 . 25.52 January, 1898 . 72.23 April, 1898 . 75.60 January, 1899 . I 177.83 1 Total . 1 ! 1 $ 406.27 None. EXPENDED FROM MARCH 1, 1899, TO MARCH 1 , 1901. None. EXPENDED FROM MARCH 1, 1901, TO MARCH 1 , 1903. None. EXPENDED FROM MARCH 1, 1903, TO MARCH 1 , 1905. EXPENDED FROM MARCH 1, 1905, TO MARCH 1 , 1907. None. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. None. SCHEDULE 32. EXPENDITURES FOR ADDITIONAL LAND FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1899, TO MARCH 1, 1901. May 1899 ... 1 | $ 33.55 1 j June, 1899 . 6.00 » V September, 1899 . 1.60 October, 1899 . 16.75 March, 1900 ... 900.00 Total . 1 $ 957.90 EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, : 1908. ‘ January., 1907 . .. .. 1 \ $ 4,320.00 August, 1907 . I 1.25 Totfll rtr-t-T-TT. | 4,321.25 Total . 1 1 1 1 1 1 $ 5,279.15 AND TWINE PLANT .OF NORTH DAKOTA 127 SCHEDULE 33. EXPENDITURES FOR SEWER EXTENSIONS FROM MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED FROM MARCH 1, 1901, TO MARCH 1, 1903. October, 1901 . November, 1901 . December, 1901 . Total . 1 $ 140.71 170.5% 65.52 . $ 376.81 EXPENDED FROM MARCH 1, 1903, TO MARCH 1, 1905. March, 1904 . September, 1904 . October, 1904 . November, 1904 . December, 1904 . 1 January, 1905 .. | February, 1905 .•.. Total . $ 39.20 647.30 836.10 568.67 150.93 146.55 | 84.38 $ 2,473.13 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. March, 1905 . . 1 $ 150.06 150.06 Total . . 1 1 $ 3,000.00 SCHEDULE 34. EXPENDITURES FOR HOSPITAL. EXPENDED FROM MARCH 1, 1905, j.0 MARCH 1, 1907. March, 1905 ... April, 1905 _ May, 1905 . June, 1905 ... July, 1905 _ August, 1905 .. September, 1905 October, 1905 November, 1905 December, 1905 January, 1906 . February, 1906 March, 1906 ... April, 1906 .... May, 1906 . I l $ 329.84 427.23 I 2,083.69 774.40 662.35 758.91 247.00 610.76 996.66 388.92 543.74 682.57 I 6,025.14 I 594.07 255.92 Total 15,381.20 128 EXAMINATION OF STATE PENITENTIARY SCHEDULE 35. EXPENDITURES FOR EMEGENCY FUND. EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. September, 1905 . October, 1905 . November, 1905 . December, 1905 . January, 1906 . February, 1906 ... March, 1906 . April, 1906 . May, 1906 . June, 1906 . July, 1906 . August, 1906 . September and October, 1906 November, 1906 . December, 1906 . January, 1907 .». February, 1907 . Total .. I $ 903.27 I 147.60 I 1,340.71 I 2,775.84 I 171.15 349.08 896.44 782.61 3,229.66 3,121.98 1,970.39 5.951.23 2,264.79 750.99 1.448.24 946.52 461.89 27,512.39 SCHEDULE 36. EXPENDITURES FOR NEW CELL HOUSE. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. May, 1907 ... June, 1907 _ July, 1907 - August, 1907 .. September, 1907 October, 1907 November, 1907 December, 1907 January, 1908 .. February, 1908 March, 1908 . . April, 1908 ... May, 1908 .... June, 1908 ... July, 1908 .... August, 1908 .. September, 1908 October, 1908 . November, 1908 December, 1908 $ 1.90 2,551.79 3,365.58 6,605.95 6,320.35 2,093.78 10,470.71 1,495.69 4,954.25 7,522.91 217.33 399.49 5,612.47 3,130.97 2,614.05 7,172.20 2,494.94 5,817.19 | 1,743.29 | 1,048.56 $ 75,633.40 Total AND TWINE PLANT OF NORTH DAKOTA 129 SCHEDULE 37. EXPENDITURES FOR OFFICE QUARTERS. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 81, 1908. -! April, 1907 . $ 806.57 Mo V 1 Q07 . 437.05 Tnrip 1Q07 . 415.78 Til 1 -\jr 1Q07 . 102.42 August, 1907 . 54.14 . September, 1907 . 262.91 1 October, 1907 ........... 101.48 | November, 1907 . 285.26 | December, 1907 ... 12.38 j February, 1908 . 12.86 March, 1908 .. | 9.05 | Total .... j $ 2,500.00 SCHEDULE 38. EXPENDITURES FOR BRICK ’YARD. EXPENDED FROM MARCH 1, 1907, TO DECEMBER 31, 1908. August, 1907 . September, 1907 . October, 1907 ...'. November, 1907 ....... December, 1907 . January, 1908 . February, 1908 . . ... March, 1908 . $ 220.31 406.66 466.39 259.21 12.01 13.46 252.56 ' 1.56 7.50 May,’ 1908 . Tune 1908 .. 182.46 152.67 Tuly, 1908 .. August, 1908 ... September, 1908 . October, 1908 . Total . 135.00 206.34 209.28 1 100.00 I . $ 2,625.41 SCHEDULE 39. EXPENDITURES FOR KITCHEN EQUIPMENT. EXPENDED FROM MARCH 1, 1897, TO DECEMBER 31, 1908. October, 1901—1 meat chopper . 1 1 1 $ 20.50 —9— 130 EXAMINATION OF STATE PENITENTIARY SCHEDULE 40. EXPENDITURE FOR OFFICE EQUIPMENT. EXPENDED FROM MARCH 1, 1897, TO DECEMBER 31, 1908. April, 1904—1 Office clock .. May, 1905—1 typewriter . November, 1907—1 typewriter . I ; . | $ 172.00 . I 82.75 . | 50.00 i Total . 1 . 1 1 $ 304.75 SCHEDULE 41. EXPENDITURE FOR POWER PLANT EQUIPMENT FROM'MARCH 1, 1897, TO DECEMBER 31, 1908. EXPENDED' FROM MARCH 1, 1903, TO MARCH 1, 1905. November, 1904—1 small engine . 1 . | $ 1 1 108.50 j $ 108.50 EXPENDED FROM MARCH 1, 1905, TO MARCH 1, 1907. January, 1907—1 large engine . | $ 2,039.50 | 2,039.50 132 EXAMINATION OF STATE PENITENTIARY APPROPRIATION FOR BIENNIAL PERIOD MARCH 1, 1907 TO $. $. $ 4,000.00 2,400.00 1,800.00 800.00 500.00 24,000.00 30,000.00 5,000.00 2,000.00 1,000.00 2,800.00 5,000.00 5,000.00 1,000.00 500.00 3,000.00 10,000.00 80,000.00 2,500.00 Matron . Chaplain. 80.00 94.89 862.77 1,756.35 Ouards and employes . M a i n ten a nee . Heat and light . Repairs and improvements . 75.46 Incidentals . 20.04 251.16 472.62 30.63 Hospital and modi nine . Transportation of discharged inmates . Clothing . Bedding . 64.45 Books and stationery . 241.18 966.23 Water supplies . Additional land . New cell house ... ■Office and office quarters . Female ward . 7,650.00 Brick yard ..1 Miscellaneous revenues . State treasurer, balance . 12,285.96" Total . $ 12,425.87 $ 12,425.87 $181,300.00 Remark 1. Miscellaneous revenues have not been appropriated to other funds. This Remark 2. State penitentiary records show deposit with state treasurer of $23,786.79, AND TWINE PLANT OF NORTH DAKOTA 133 STATEMENT. MARCH 1, 1909. AT DECEMBER 31, 1908. 116.66 2,000.00 1,350.00 425.00 85.00 300.00 425.00 5,979.43 2,555.57 192.96 505.31 360.00] 112.50 225.77 3,666.65 $ 4,000.00 $... $ 333.35 2,200.00 2,400.00 200.00 1,749.99 1,916.66 166.67 466.65 800.00 333.35 444.00 580.00 136.00 19,632.90 ] 24,454.89 1.. 1 4,821.99 36,684.09 32,862.77 3,821.32 6,132.95 6,868.85 735.90 3,133.64 3,500.31 366.67 1,602.08 1,445.04 157.04 2,567.92 3,136.16 568.24 5,478.30 5,772.62 294.32 4,444.60 5,030.63 586.03 850.61 935.55 84.94 1,112.08 1,166.18 54.10 2,970.03 3,966.23 996.20 4,321.25 10,000.00 5,678.75 75,633.40 79,807.04 4,173.64 2,500.00 2,500.00 53.05 7,650.00 7,596.95 2,625.41 5,474.12 2,848.71 2,555.57 2,555.57 28,553.02 28,553.02 $ 13,236.66 $ 698.27 \ 698.27 $206,822. 62 J$206,822.62|$ 32,531.381$ 32,531.38 amount covers miscellaneous receipts from April 28, 1908, to December 31, 1908. a difference of $233.77 carried since March 1, 1897, account water supply fund. 134 EXAMINATION OF STATE PENITENTIARY COMPARATIVE SUMMARY OF OPERATIONS OF TWINE 1901-1902 1902 Exhibit 1 Exhibit 2 Expenditures— Purchase of material . $ 75,247.10 $ 127,033.87 Sacks, oil and freight . 14,134.91 15,168.81 Operating expense . 11,420.84 8,290.12 Inventories .. 10,337.59 Total . $100,802.85 $ 160,830.39 Income— Sales . $ 76,594.51 $ 137,837.48 Miscellaneous ..... 2,226.76 683.13 T otal .:. $ 78,821.27 $ 138,520.61 Inventories .. 10,337.59 36,497.72 Total . $ 89,158.86 $ 175,018.33 Less expenditures .. 100,802.85 160,830.39 Net. profit .. $ 14,187.94 Net loss .. $ 11,643.99 Warden’s statement of profits . $ 14,166.41 Remarks.—Warden’s report shows profit 1901 of $4,147.43. AND TWINE PLANT OF NORTH DAKOTA 135 STATEMENTS PLANT. PERIOD 1900 TO 1908 INCLUSIVE. 1903 1904 1905 1906 | 1907 1908 Exhibit 3 Exhibit 4 Exhibit 5 | Exhibit 6 | Exhibit 7 | Exhibit 8 $ 177,072.31 25.357.72 12,051.85 36.497.72 $164,554.44 25,928.89 12,925.50 86,064.76 $250,804.42 24.346.55 17.492.55 84,339.08 $223,575.90 31,010.03 24,042.11 138,378.82 $244,982.06 29,700.53 22,802.07 129,980.. 20 $ 135,026.65 27,622.71 25,689.40 186,629.73 $ 250,979.60 $289,473.59 $376,982.60 $417,006.86 • | $427,464.86 $ 374,968.49 $ 193,986.58 1,428.91 | $239,157.20 3,113.34 | $283,187.71 2,700.61 | $317,862.24 3,011.31 | $272,136.04 6,131.80 | $ 281,786.41 11,557.66 $ 195,415.49 86,064.76 $242,270.54 84,339.08 $285,888.32 138,378.82 $320,973.55 129,980.20 $278,267.84 186,629.73 $ 281,344.07 130,772.31 $ 281,480.25 250,979.60 $326,609.62 289,473.59 $424,267.14 376,982.60 $450,853.75 417,006.86 $464,897.57 427,464.86 $ 412,116.38 374,968.49 $ 30,500.65 $ 37,136.03 $ 47,284.54 $ 33,846.89 $ 37,432.71 $ 37,147.89 $ 33,349.84. j | $ 38,922.29 ^ | $ 44,876.15 ^ | $ 42,592-.23 ^ | $ 11,052.81 ^ | $ 42,574.95 136 EXAMINATION OF STATE PENITENTIARY EXHIBIT 1. OPERATIONS TWINE PLANT, 1900 AND 1901. Purchases— 1900 — Sisal fibre 1901— Sisal fibre 1901—Manila . . . 1900— Sacks and oil 1901— Sacks and oil 1900— Freight 1901— Freight Sales— 1900—Dep. state treas. not entered at twine plant. .. Entered twine plant books 1901—Standard twine Sisal twine . Manila twine . Pure manila twine Special mixed twine Less allowances and returns Miscellaneous Receipts— 1900—Freight claims not en¬ tered at twine plant . .. . 1900— Freight claims . 1901— Freight claims . Inventory December 31, Loss . 1901 Total Loss as above . Operating expenses— 1900— Interest and exchange 1901— Interest and exchange 1900— Fuel 1901— Fuel 1900— Salaries 1901— Salaries 1900— General expense 1901— General expense Expense credits Interest received Net loss .. Total 4,452.34 2,205.08 4,876.67 2,600.82 $ 907.41 3,545.30 $ 43,310.58 7,801.52 14,603.93 6,176.40 752.57 $ 72,645.00 503.20 700.16 544.43 862.75 $ 90.63 193.27 $ 1,110.53 560.50 $ 2,745.84 4,153.66 $ 875.07 1,691.34 $ 50,727.19 9,935.48 14,584.43 $ 6,657.42 7,477.49 $ 4,452.71 $ 72,141.80 $ 283.90 1,671.03 6,899.50 2,566.41 $ 19.71 99.71 $ 75,247.10 14,134.91 $ 89,382.01 $ 342.57 11,420.84 $ 11,763.41 $ 76,594.51 *2,107.34 10,337.59 342.57 $ 89,382.01 *$ 119.42 11,643.99 $ 11,763.41 •These amounts, $2,107.34 and $119.42, equal the $2,226.76 carried forward to the comparative statement. AND TWINE PLANT OF NORTH DAKOTA 137 EXHIBIT 2. OPERATIONS TWINE PLANT, 1902. Inventory December 31, 1901 Purchases— Sisal fibre . Manila fibre . $ 91,529.16 35,504.71 $ 10,337.59 Sacks and oil . Freight . $ 5,884.13 9,284.68 127,033.87 Sales— Standard twine . Sisal twine . Manila twine . $ 79,278.66 8,353.75 50,346.21 42.00 15,168.81 Pure manila twine . Less allowances and returns $138,020.62 183.14 Inventory December 31, 1902 Gross profit . 21,794.93 $137,837.48 36,497.72 Total . Gross profit as above . Operating Expenses—• Interest and exchange .... Fuel . Insurance . Salaries . General expense . $ 489.61 2,015.74 82.50 4,698.00 1,004.27 $174,335.20 $174,335.20 $ 21,794.93 Interest received . Expense credits . $ 682.13 1.00 $ 8,290.12 Net profit . 14,187.94 683.13 Total . $ 22,478.06 $ 22,478.06 138 EXAMINATION OF STATE PENITENTIARY EXHIBIT 3. OPERATIONS TWINE PLANT, 1903. Inventory December 31, 1902 Purchases— Sisal fibre . Manila fibre . ’ $107,674.88 69,397.43 $ 36,497.72 • Sacks and oil . Freight . $ 12,126.52 13,231.20 177,072.31 Sales— Standard twine . $ 53,213.14 9,864.38 74,602.25 32,296.50 26,543.00 25,357.72 Manila twine . Pure manila twine . Standard manila twine .... • Less allowances and returns $196,519.27 2,532.69 Miscellaneous Receipts— Shortage claims . Freight claims . Duty refund . $ 108.99 250.34 505.59 1 $193,986.58 Inventory December 31, 1903 Gross profit . 41,988.51 *864.92 86,064.76 Total . $280,916.26 $280,916.26 Gross profit as above . Operating expenses— Interest and exchange .... Fuel . Salaries . General expense .:. . $ 818.64 3,090.35 4,756.91 3,385.95 $ 41,988.51 Interest received . Expense credits .. $ 472.86 91.13 $ 12,051.85 Net profit .. 30,500.65 *563.99 Total . $ 42,552.50 $ 42,552.50 *These amounts, $864.92 and $563.99, equal (the $1,428.91 carried forward to the comparative statement. AND TWINE PLANT OF NORTH DAKOTA 139 EXHIBIT 4. OPERATIONS TWINE PLANT, 1904. Inventory December 31, 1903 .... Purchases— Sisal fibre .. Sacks and oil . Freight . $ 11,300.62 14,628.27 1 $ 86,064.76 : 164,554.44 Sales— Standard twine . Sisal twine .. Manila twine . Pure manila twine . Standard manila twine . Miscellaneous sales . . 1 $158,275.55 12,747.50 66,106.75 '468.75 1,968.50 14.45 25,928.89 Less allowances and returns . $239,581.50 424.30 Miscellaneous Receipts— Duty refund . . Inventory December 31, 1904 . Gross profit . 49,414.03 $239,157.20 *2,465.84 84,339.08 Total . $325,962.12 $325,962.12 Gross profit as above . Operating Expenses— interest and exchange . Fuel . Salaries .. Office equipment . General expense . $ 577.57 4,101.67 4,900.01 61.00 3,285.25 1 $ 49,414.03 Interest received . Expense credits . 1 1 $ 607.45 40.05 $ 12,925.50 1 Net profit . 37,136.03 *647.50 Total . I $ 50,061.53 1 $ 50,061.53 '*These amounts, $2,465.84 and $647.50, equal the $3,113.34 found in the com¬ parative statement. 140 EXAMINATION OF STATE PENITENTIARY EXHIBIT '5. OPERATIONS TWINE PLANT, 1905. Inventory December 31, 1904 . | Purchases— Sisal fibre . Manila fibre . New Zealand fibre . $121,865.13 109,363.54 19,575.75 $ 84,339.08 Sacks and oil . Freight .. . $ 10,227.08 14,119.47 1 250,804.42 Sales— Standard twine . Sisal twine . Manila twine . . Pure manila twine . Standard manila twine . New Zealand twine . $128,967.50 4,247.35 94,002.25 14,286.55 40,942.50 1,476.00 24,346.55 Less allowances and returns . $283,922.15 734.44 Fibre loss claim, N. P. Ry. Inventory December 31, 1905 . Gross profit . ' 63,662.33 $283,187.71 *1,585.85 138,378.82 Total . $423,152.38 $423,152.38 Gross profit as above . Operating Expenses— Interest and exchange . Fuel . Insurance .,. Salaries . General expense . Water rent paid in 1907 . $ 935.88 3,777.77 733.00 6,018.46 2,980.94 **3,046.50 $ 63,662.33 Interest received ... Expense credits . $ 1,112.52 2.24 $ 17,492.55 *1,114.76 Net profit . 47,284.54 Total .. $ 64,777.09 $ 64,777.09 * These amounts, $1,585.85 and $1,114.76, equal the $2,700.61 found in the com¬ parative statement. **In 1907 payment was made to the Bismarck Water Co. for water rent for years of 1905 and 1906, amount, $6,093. We have therefore included this amount in the expenses, charging one-half in 1905 and one-half in 1906. AND TWINE PLANT OF NORTH DAKOTA 141 EXHIBIT 6. OPERATIONS TWINE PLANT. 1906. Inventory December 31, 1905 . Purchases— Sisal fibre . New Zealand fibre . $187,958.25 35,617,65 $138,378.82 Sacks and oil .. Freight . $ 19,466.24 11,543.79 223,575.90 Sales— Standard twine ... Manila twine .. Pure manila twine . Special mixed twine . Standard manila twine .. | $115,888.75 88,774.00 18,148.00 51,494.75 45,952.25 31,010.03 • 1 Less allowances and returns . 'f $320,257.75 2,395.51 Miscellaneous Receipts— Shortage claim . Duty refund ... $ 264.95 2,104.67 $317,862.24 Inventory December 31, 1906 .. Gross profit . 1 57,247.31 *2,369.62 129,980.20 Total ... $450,212.06 $450,212.06 Gross profit as above . Operating Expenses— Interest and exchange . Fuel . Insurance .... Salaries . General expense . Water rent paid in 1907 . $ 1,070.88 7,965.98 2,402.90 6,290.00 3,265.85 3,046.50 $ 57,247.31 Interest received . Expense credits .. $ 638.08 l 3.61 $ 24,042.11 Net profit . 33,846.89 *641.69 Total . $ 57,889.00 $ 57,889.00 *These amount, $2,369.62 and $641.69, equal the $3,011.31 found in the com¬ parative statement. 142 EXAMINATION OF STATE PENITENTIARY EXHIBIT 7. OPERATIONS TWINE PLANT, 1907. Inventory December 31, 1906 . Purchases— Sisal fibre . $107,143.75 Manila fibre .. . 101,626.00 New Zealand fibre . 36,212.31 Sacks and oil . $ 8,579.00 Freight . 21,121.53 Sales— Standard twine . $125,888.30 I Manila twine . 92,679.94 | Standard manila twine ... 53,735.16 | Miscellaneous sales . | 30.49 | | $272,333.89 Less allowances and returns . 197.85 Miscellaneous Receipts— I Shortage and damage claims . •$ 365.65 Fibre loss N. P. Ry. 119.85 1 Fibre loss Soo Ry. 2,253.15 | Freight claims . 351.41 | Duty refund . 1,866.59 Inventory December 31, 1907 . Gross profit . Total . Gross profit as above . Operating Expenses— Interest and exchange . $ 3,827.49 Fuel . 6,045.57 Insurance . . 1,351.31 Salaries . .. .. 7,018.33 General expense . 4,559.37 Interest received . $ 1,174.52 Expense credits . .63 — Net profit . Total . $129,980.20 244,982.06 29,700.53 59,059.63 $463,722.42 $ 22,802.07 37,432.71 $ 60,234.78 $272,136.04 *4,956.65 186,629.73 $463,722.42 $ 59,059.63 f l,175.15 $ 60,234.78 *These amount, $4,956.65 and $1,175.15, parative statement. equal the $6,131.80 found in the com- AND TWINE PLANT OF NORTH DAKOTA 143 EXHIBIT 8. OPERATIONS TWINE PLANT, 1908. Inventory December 31, 1907 . Purchases— Sisal fibre . Manila fibre . New Zealand fibre . $ 18,506.13 105,366.99 11,153.53 $186,629.73 * Sacks and oil . Freight . $ 9,629.38 1 17,993.33 135,026.65 1 Sales— Standard twine . Manila twine .'. Pure manila twine . Standard manila twine . Miscellaneous sales .. $120,235.82 68,850.43 20,356.32 63,506.86 16.79 27,622.71 Less allowances and returns . $272,966.22 3,179.81 Miscellaneous Receipts— Shortage and damage claims . Fibre loss N. P. Ry. Freight claims . Duty refund . $ 330.26 5,498.16 125.09 3,099.93 / $269,786.41 Inventory December 31, 1908 . Gross profit . 60,333.07 *9,053.44 130,772.31 Total . $409,612.16 $409,612.16 Gross profit as above .. Operating Expenses— Interest and exchange . Fuel . Insurance . Salaries . Office equipment . General expense . $ 1,003.87 8,392.24 2,542.23 9,117.02 264.00 | 4,370.04 $ 60,333.07 Interest received . Expense credits . $ 2,489.17 15.05 $ 25,689.40 Net profit . 37,147.89 *2,504.22 Total . $ 62,837.29 $ 62,837.29 *These amounts $9,053.44 and $2,504.22, equal the $11,557.66 found in the com¬ parative statement. 144 EXAMINATION OF STATE PENITENTIARY EXHIBIT 9. SUMMARY BY YEARS OF GAIN IN WEIGHT OF MANUFACTURED PRODUCT • OVER FIBRE PURCHASED. Year. 1900-1901 . 1902 .. 1903 . 1 .!. 1904 . 1905 .. .. 1906 . 1907 . 1908 ... Details by years on pages following. Gain Lbs. 31,285 117,037 125,940 125,967 255,039 191,874 156,835 258,853 Per Cent 3.14 9.21 6.76 5. 9.7 5.72 6.59 9.06 YEARS 1900-1901. Lbs. Lbs. Fibre purchased 1900 and 1901 . Less inventory December 31, 1901 . Net fibre manufactured . Twine sales 1901 . Twine inventory December 31, 1901 ... Gain in weight (3.14 per cent) . Total . 1,006,207 10,792 933,925 92,775 995,415 31,285 1,026,700 1,026,700 YEAR 1902. Lbs. Lbs. Fibre purchased 1902 . Fibre inventory December 31, 1901 . 1,352,461 10;792 Less fibre inventory December 31, 1902 . 1,363,253 92,587 Net fibre manufactured . Twine sales 1902 . Twine inventory December 31, 1902 . 1,270,666 1,230,900 249,578 Less twine inventory December 31, 1901 . Gain in weight (9.21 per cent) . 117,037 1,480,478 92,775 Total . | 1,387,703 1,387,703 YEAR 1903. Lbs. Lbs. Fibre purchased 1903 . Fibre inventory December 31, 1902 . 2,223,369 92,587 Less fibre inventory December 31, 1903 . 2,315,956 455,414 Net fibre manufactured . Twine sales 1903 . Twine inventory December 31, 1903... • | 1,860,542 1,750,660 485,400 Less twine inventory December 31, 1902 . Gain in weight (6.76 per cent) . 1 125,940 2,236,060 249,578 Total . | i 1,986,482 | 1,986.482 J AND TWINE PLANT OF NORTH DAKOTA 145 YEAR 1904. Lbs. Lbs. Fibre purchased 1904 . Fibre inventory December 31, 1903 . 2,317,640 455,414 Less fibre inventory December 31 ,1904 . 2,773,054 255,665 ' Net fibre manufactured . Twine sales 1904 .. . | Twine inventory December 31, 1904 . 1 2,517,389 2,383,490 745,266 Less twine inventory December 31, 1903 . Gain* in weight (5.00 per cent) .. 125,967 3,128,756 485,400 Total . 1 2,643,356 2,643,356 YEAR 1905. Lbs. Lbs. Fibre purchased 1905 . 3,080,397 Fibre inventory December 31, 1904 . 255,665 3,336,062 Less fibre inventory December 31, 1905 . 708,717 Net fibre manufactured . 2,627,345 Twine sales 1905 .. 2,735,400 Twine inventory December 31, 1905 . 892,250 3,627,650 Less twine inventory December 31, 1904 . 745,266 Gain in weight (9.70 per cent) . 255,039 Total .•.. .. 1 2,882,384 2,882,384 YEAR 1906. Lbs. Lbs. Fibre purchased 1906 . Fibre inventory December 31, 1905 . 3,108,232 708,717 Less fibre inventory December 31, 1906 . 3,816,949 465,013 Net fibre manufactured . Twine sales 1906 . Twine inventory December 31, 1906 . 3,351,936 3,258,510 1,177,550 Less twine inventory December 31, 1905 . 1 Gain in weight (5.72 per cent) . I ' 191,874 4,436,060 892,250 Total .". 1 3,543,810 3,543,810 14G EXAMINATION OF STATE PENITENTIARY YEAR 1907. 1 Lbs. Lbs. Fibre purchased 1907 .. Fibre inventory December 31, 1906 . 1 Less fibre inventory December .31, 1907 . Net fibre manufactured . Twine sales 1907 .. . Twine inventory December 31, 1907 . Less twine inventory December 31, 1906 . Gain in weight (6.59 per cent) .. Total... .. ! 3,358,823 465,013 2,720,750 991,750 3,823,836 1,445,721 2,378,115 156,835 3,712,500 1,177,550 * 2,534,950 2,534,950 • YEAR 1908. Lbs. Lbs. Fibre purchased 1908 . Fibre inventory December 31, 1907 .. Less fibre inventory December 31, 1908 . Net fibre manufactured .. Twine sales 1908 .. Twine inventory December 31, 1908 . Less twine inventory December 31, 1908 . Gain in weight (9.06 per cent). Total . 2,254,101 1,445,721 3,000,288 1,105,884 3,699,822 844,253 2,855,569 j- 258,853 1 4,106,172 991,760 1 3,114,422 3,114,422 EXHIBIT 10. SUMMARY STATEMENT SALES OF MANUFACTURED PRODUCT BY KINDS OF TWINE. JANUARY 1, 1901 TO DECEMBER 31, 1908 INCLUSIVE. Product Lbs. Sold Amount / Av. Price 1 Per 100 Lbs. Standard . 9,077,883 $ 825,058.30 $ 9.09 Sisal .. 466,365 43,014.50 9.22 Pure manila . 750,360 91,774.52 I 12.23 Standard manila . 2,353,975 232,648.27 9.88 Manila . 4,800,105 549,965.76 11.46 Special mixed . 548,835 52,247.32 9.52 New Zealand . 16,400 1,476.00 9.00 Total . 1 | 18,013,923 ' 1 | $1,796,184.67 1 1 We found no records for year 1900 disclosing kinds of twine sales or pounds of kinds. Total sales determined f,or year 1900 were $44,520.71. AND TWINE PLANT OF NORTH DAKOTA 147 STATEMENT OF SALES SHOWING WEIGHTS, AVERAGE PRICE AND AMOUNT-RECEIVED FOR EACH KIND OF TWINE. Year Weight Amount Av. Price Per 100 lbs. Total * $ 4,452.71 $ 4,452.71 596,235 | $ 43,310.58 1 1 $ 7.26 771,600 79,278.66 10.27 534,860 53,213.14 9.94 1,655,390 . 158,275.55 9.56 1,350,660 128,967.50 9.54 1,285,010 115,888.75 9.01 6,193,755 578,934.18 1,391,895 $ 125,888.30 $ 9.04 1,492,233 120,235.82 8.05 2,884,128 246,124.12 106,965 $ 7,801.52 $ 7.31 81,500 8,353.75 1 10.25 101,000 9,864.38 9.76 133,650 12,747.50 9.47 43,250 4,247.35 9.82 466,365 43,014.50 $ 63,245 $ 6,176.40 $ 9.76 300 42.00 14.00 248,900' 32,296.50 12.97 3,750 468.75 12.50 121,240 14,286.55 11.78 145,600 18,148.00 12.46 583,035 71,418.20 167,325 $ 20,356.32 $ ‘ 12.19 20,356.32 244,800 $ 26,543.00 $ 10.84 18,750 1,968.50 10.48 388,600 40,942.50 10.53 480,450 45,952.25 9.50 1,132,600 . 115,406.25 523,740 ■$ 53,735.16 $ 10.25 6»/,635 63,506.86 1 9.13 1,221,375 117,242.02 159,545 $ 14,603.93 $ 9.15 377,500 50,346.21 13.33 621,100 74,602.25 12.01 571,950 66,106.75 11.55 815,250 94,002.25 11.53 806,550 ^8,774.00 11.05 3,351,895 388,435.39 805,115 $ 92,679.94 $ 11.51 '643,095 68,850.43 10.71 1,448,210 161,530.37 7,935 $ 752.57 $ 9.49 | 540,900 51,494.75 9.52 548,835 52,247.32 16,400 $ 1,476.00 .$ 9.00 1,476.00 $1,800,637.38- 1900 . Standard— 1901 ... 1902 ... 1903 .... 1904 ... 1905 . . . 1906 . . . Total 1907 1908 Total Sisal— 1901 1902 1903 1904 1905 Total . . Pure Manila— 1901 . 1902 .. 1903 . 1904 . 1905 . 1906 . Total 1908 . Standard Manil,a- 19Q3 . 1904 . 1905 . 1906 . Total 1907 1908 Total Manila- 1901 1902 1903 1904 1905 1906 Total 1907 1908 Total . Special Mixed- 1901 . 1906 . Total New Zealand- 1905 . Total No record given. 148 EXAMINATION OF STATE PENITENTIARY STATEMENT OF EXPENDITURES FOR TWINE PLANT CON¬ STRUCTION FROM MARCH 1, 1897. TO DECEMBER 31, 1908. EXPENDED FROM MARCH 18, 1899, TO DECEMBER 31, 1899. Material . Machinery . Expenses . Total . $ 13,935.73 26,744.26 4,800.24 $ 45,480.23 EXPENDED FROM JANUARY 1, 1900, TO DECEMBER 31, 1900. Material . 1 $ 3,291.62 16,670.94 875.08 20,837.64 Machinery . Expenses . Total . EXPENDED FROM JANUARY 1, 1901, TO DECEMBER 1, 1901. Material ... Machinery . Expenses .. 1 $ 2,327.73 293.05 314.50 2,935.28 1 Total .'._ , 1 EXPENDED FROM JANUARY 1, 1902, TO DECEMBER 31, 1902. Material . Machinery . Expenses . $ 198.20 444.15 642.35 Total . EXPENDED FROM JANUARY 1, 1903, TO DECEMBER 31, 1903. Material .. Machinery ... ] Expenses . Total .. $ 619.21 781.38 106.00 1,506.59 EXPENDED FROM JANUARY 1, 1904, TO DECEMBER 31, 1904. Material ............ . ... 295.29 Machinery ..... Expenses ...,#,»♦*■..... $ 295.29 Total .. EXPENDED FROM JANUARY 1, 1905, TO DECEMBER 31, 1905. $ 3,236.6$ 2,876.40 406.50 Total . $ 6,519.58 AND TWINE PLANT OF NORTH DAKOTA 149 EXPENDED FROM JANUARY 1, 1906, TO DECEMBER 31, 1906. Material . . Machinery- Expenses . . Total 329.36 242.53 571.89 EXPENDED FROM None. JANUARY 1, 1907, TO DECEMBER 31, 1907. EXPENDED FROM JANUARY 1, 1908, TO DECEMBER 31, 1908. Material . Machinery Expenses Total Total charged to twine plant construction per our distribution . Total charged to twine plant construction per audi¬ tor’s distribution . Difference (see detail below) 125.75 795.00 920.75 $ 79,709.60 70,750.29 8,959.31 DETAIL OF DIFFERENCES BETWEEN THIS REPORT AND STATE AUDITORS’ DISTRIBUTION OF TWINE PLANT CONSTRUCTION ITEMS CHARGED TO TWINE PLANT OPERATING BUT SHOULD HAVE BEEN TWINE PLANT CONSTRUCTION. $ 101.82 1.12 301.36 .87 $ 2.68 70.00 5.10 70.00 4.42 70.00 5.51 January, 1900 January, 1900 March, 1900 . May, 1900 ... Total .... January, 1901 . . May, 1901 .... June, 1901 . July, 1901 . August, 1901 .. September, 1901 December, 1901 Total .... November, 1902 May, 1903 .... September, 1903 October, 1903 . . Total . September, 1905 October, 1905 .. November, 1905 December, 1905 Total . .. January, 1906 . February, 1906 April, 1906 ... Total .... April, 1908 .... May, 1908 .... October, 1908 . November, 1908 Total. Total 100.00 131.86 114.85 242.43 272.51 771.85 5,232.79 211.69 177.95 182.25 600.00 195.00 97.75 28.00 405.17 227.71 45.00 346.71 6,519.58 571.89 920.75 9,036.81 150 EXAMINATION OF STATE PENITENTIARY ITEMS CHARGED TWINE PLANT CONSTRUCTION BUT SHOULD HAVE BEEN TWINE PLANT OPERATING. August, 11901 . September, 1902 ... March, 1903 . $ 70.50 2.00 5.00 Total . $ 77.50 Total . $ 8,959.31 AND TWINE PLANT OF NORTH DAKOTA 151 APPENDIX TO PENITENTIARY REPORT. CONCURRENT RESOLUTION CALLING FOR THE INVESTIGATION. Be It Resolved By the Senate of the State of North Dakota, the\ House of Representatives Concurring Whereas, Charges of mismanagement have been made through different newspapers of our state as to .the former and present ad¬ ministration of our state penitentiary and twine plant, and, Whereas, Such charges have created a blot upon the character of the men involved and a stigma upon our state; be it therefore Resolved, That the President of the Senate is hereby authorized and directed to appoint a committee of three to act with a like com¬ mittee of three to be appointed by the Speaker of the House of Representatives, to compose an investigating committee relative to the affairs of the penitentiary and twine plant. Be it further Resolved, That the said committee be and here is authorized and empowered to require and enforce the attendance of witnesses and the production of all books and papers relative to the subject matter of this investigation, to administer oaths and to employ a competent accountant and stenographer, said stenographer to be assigned from the clerical force of the Senate or House of Representatives. Be it further Resolved, That said committee shall call upon the Attorney Gen¬ eral and his assistants for counsel and whatever legal advice may become necessary during said investigation. Be it further Resolved, That said committee is hereby authorized to call upon the sergeant-at-arms of either the Senate or House to perform all duties relating to the service of process upon any person, requiring their attendance or the production of any books and papers for the use of said committee. Be it further Resolved, That in the event of the refusal of any witness sub¬ poenaed before this committee to testify or produce any books or pa¬ pers or any evidence, whatsoever having a bearing upon the subject matter of this investigation, the committee shall report such refusal forthwith to the legislative assembly. Be it further Resolved, that the place of meeting of said committee shall be left to their discretion. Be it further Resolved, That said committee shall organize by selecting one of its members as chairman, and the stenographer of said com¬ mittee shall act as secretary thereof. 152 EXAMINATION OF STATE PENITENTIARY REPORT ASKING FOR POWER TO EMPLOY A SPECIAL ATTORNEY TO ASSIST IN THE INVESTIGATION. To the Legislative Assembly : Gentlemen: Your joint committee, appointed by the president of the senate and speaker of the house, by virtue of a concurrent resolution, to investigate the affairs of the penitentiary and twine plaint, beg leave to report as follows: That it has rriade diligent inquiry into the nature of the duties required of it under and by virtue of the terms of said resolution and relative to the facilities at its command for the purpose of con¬ ducting such investigation, and has consulted with the attorney general relative to the extent of the services and assistance which his office is at this time, with the force and funds at his command, able to furnish to it, and after such investigation, inquiry and con¬ sultation, your committee finds that it would be impossible for it to satisfactorily and effectively perform the duties required of it within the time provided therefor without further powers and fa¬ cilities than those provided for by said concurrent resolution. Your committee therefore requests that this committee, in addi¬ tion to the powers already conferred upon it by said concurrent resolution, be further empowered to employ an attorney for and during the time which will necessarily be consumed in the perform¬ ance of its duties; and further, that provision be made for the payment of the fftgemp rwfykh will necessarily be incurred in the further performance or m^Aiitie^/bf jtte committee. Ed. Pierce, JUi 1 W. B. Overson, Fred J. Traynor, A. L. Peart, T. J. Atwood, D. H. McArthur. Dated, January 28, 1909. JOINT RESOLUTION AUTHORIZING THE EMPLOYMENT OF SPECIAL ATTORNEY, ETC. Resolved by the House of Representatives , the Senate concurring: That the joint committee appointed by virtue of a concurrent reso¬ lution for the purpose of investigating the affairs of the state peni¬ tentiary and twine plant be and said committee is hereby authorized and empowered to employ an attorney to assist the committee in the performance of its duties. Be it further Resolved, That all items of expense incurred by or authorized by said committee in the performance of its duties, including attor¬ ney’s fees and expenses and the fees and expenses of an accountant and witnesses and such other items of expense as may be necessarily incurred, shall, when approved by the chairman of said joint com¬ mittee, be audited and allowed in the same manner as other expenses of government and paid out of the general fund. UNIVERSITY OF II INOIS