A. N. B. Publishing Company,
..Published every Friday by the Alaska Native Brotherhood
Publishing Company, at Peters! urg, Alaska.. Entered in the Post
Office in Petersburg as Second Class Matter.
Subscribtion Rates:
rhe Alaskan, six months, $2.50
The Alaskan, per year, $4.00 Louis F. Paul, Editor-Manager.
Qualifications of Cash Cole, Territorial Auditor
The past experience of Cash
Cole qualifies him to fill the
position of Auditor. He has been
more or less closely connected
with the making of the terri
torial laws since 1921. He served
as a member of the House in the
Legislatures of 1921 and 1923,
and in the lat-er he served as
Speaker: In 1927 he was Clerk
of the House and in 1929 Secre
tary of the Senate. This experi
ence lias given him a substan
tial background for the inter
pretation and intimate knowl
edge of the laws under which
territorial moneys are being
spen’.
His executive training has as a
background 16 years of experi
ence in the transfer and con
tracting business, including 12
years as agent for the American
Railway Express. This work ha?
had to do with the organizing
and handling of men, and the
express business has been par
ticularly instructive on account
of the wide field of business
covered and the detailed ac
counting which one must learn
in order to handle this work
Not only is their accounting
system complete, but a system
of analysis has been worked
out which attached to theii
monthly bookkeeping report
gives them detailed information
as to the operation of each in
dividual office. It is a theory
based on fundamental business
analysis that he found very
helpful in organizing the Audi
tor's Office.
Facts About the Office of Territoriai Auditor
And It’s Administration
The only law passed by the
Territorial Legislature since its
creation in 1913 attempting to
organize an executive depart
ment of the Territorial govern
ment was the law creating the
office of T^jjasurer. All terri
torial taxes were collected by his
office and his bond was for the
safekeeping of the money. As
to the paying of territorial funds
and passing upon the justness of
debts against the Territory,
nothing had been said by the
Legislature . A system was devis
ed amongst the officials where
by the Secretary of Alaska
issued the warrants; for this
procedure there was no law.
Since the Legislature of 1921
there has been more or less agi
tation at each following session
to create an office which would
be authorized to pass upon all
debts against the Territory and
issue warrants for payment of
the same.
In 1929 such a law passed,
creating the office of Auditor,
defining his duties and fixing a
penalty for violation. Subdivi
sion (1), Section 6, provides:
(1) The Auditor shall audit
and allow all claims or de
mands which are just and
true and a legal charge
against the Territory and
for the payment of which
appropriation has been
made by the Legislature.
Section 7, subdivision (g):
(g) He shall keep on file all
original bills and claims
presented, with the vouchers
Section 8. If the Auditor
shall allow a claim against
the Territory which he
knows to be false or frau
dulent or for which there
is not an existing appropri
ation against which a
warrant may be drawn, ex
cept where otherwise pro
vided by law, or knows to
be not a just, true or legal
charge against the Terri
tory he shall be guilty of
a felony and, upon convic
tion, shall be punished by
a fine of not more than
Ten Thousand Dollars ($10,
000), or by imprisonment
In the penitentiary for not
more than two years, or by
both in the discretion
of the court.
A bond of $25,000 is carried
by the Auditor for the protect
. .ino of the Territory so that the
Territory, will be reimbursed
he allow any unj ust
.fund:- ..
depts or in any way violate the
law in paying out Territorial
moneys. .
It is further provided in the
Act creating the Auditor's Office
that books of account in per
manent form be kept. So it
became necessary to open a com
plete set of books to care for the
detailed distribution for the ex
penditure of appropriations
amounting to $2,362,833.51 for
the biennium 1929-1931, which
required approximately 450 sepa
ate appropriation accounts
nciT-appropriation, general led
ger and other necessary subsidi
ary accounts, and 350 individual
pension accounts. Some of these
accounts require very extensive
work in checking, such as the
monthly refund made to public
schools. The refund is based
upon the total expenditure for
the month made by the school
receiving this benefit.
The Secretary of Alaska kept
no books showing Territorial
accounts aside from the warrant
register, and the task of inaug
urating a bookkeeping system to
cover every expenditure and
appropriation was a tremen
mdous job, requiing real thought
and experience. No record ol
the funds appropriated to the
Alaska Agricultural College was
kept. When this office attempt
ed to require the College officials
to furnish detailed vouchers ir
order that their accounts be au
dited, they refused to do so
When the Auditor showed in
sistence that the laws of the
Territory must be enforced
officials m opposition went tc
Attorney General John Rustgarc
for an opinion in the matter. Ir
a severe opinion to the Auditor
John Rustgard denied the righl
of the Auditor to go back of the
appropriation and denied the
right to examine and or audil
the books of the College. Latei
in a modified opinion to Mr
Smith, Territorial, Treasurer
Mr. Rustgard again denied the
right of Mr. Cole as Territorial
Auditor, to audit funds appro
priated to the College by the
Legislature and for the auditing
of which moneys Mr. Cole is
under a bond of $25,000. That all
is not right in the college is the
belief of many. A case in point:
There was removed from the
Yukon River an old Russian
Block House which was rebuilt
on the College Cambus at a cost
of approximately $5,000. For this
there has been no appropriation
by the Legislature and the ex
pense of the removal of the
block house was taken from the
general college /Tippropi'iatibns.
Under the system provided by
law such illegal actions would '
be checked; the books of the!
College strictly audited and the S
Territory protected from de-J
predations on its funds for the
purpose of keeping alive a ne- ,
farious political machine.
Especial attention has been
called to the effort of Mr. Cole
to institute in his office a book
-
keeping system as would cover
the biennial expenditures of I
appropriations in order that the !
electorate might have a more
intimate knowledge of how the
Territorial Government is being
manipulated and operated and
where and how the money goes.
Improvements in democratic
governments come from the de
mands of the majority which
demands can come only when
they know conditions in their
government and such intimate
knowledge of conditions as would
require improvements can come
only through detailed informa
tion as is being disseminated
through this office. Therefore
thru the services of Mr. Cole, the
people are being brought closer
to their government. It is an old I
truth, but forceful still that the
closer you bring the govern
ment to the people, the better
the government.
m addition to other duties,i
the office of Auditor is required j
to care for the following:
(1) The recording of vital sta
tistics This constitutes the pro
mulgation of rules and regula
tions and the filing and record
ing of the birth, death and
marriage certificates from the
32 United States Commissioners'
recording precincts of the
Territory. The filing and re
cording, and the corespondence
necessarily arising out of this
one duty of the office, occupies
two-thirds of the time of one
clerk.
(2) Then there is the duty re
lative to the recording of blue
fox brands, issuance of certifi
cates and branding irons to the
fox farmers.
(3) A similar situation exists
with the reindeer brands and
ear marks.
(4) Performing such duties re
lative to elections as were in the
past performed by the Secretary
of Alaska.
(5) He shall file the articles of
incorporations, annual reports
and financial statements of
corporations, and all other do
cuments and articles relative to
corporations, together with re- ,
ceiving the annual corporation
j
fee tax of such corporations,
and he shall see that the laws
governing: corporations are en
forced. There are 350 domestic
and 350 foreign corporations,
and 80 insurance companies.
There would be an average of
about three comunications a
year with each of these concerns,
totaling nearly 2,400 letters per
taining to that feature of the
office alone.
Territorial Inventory
Subdivision 9 of Section 6,
Chapter 118, Session Laws of
Alaska 1929, requires the Auditor
to make during the month of
January an inventory of all
territorial property, real, person
al and mixed. Some conception
of the importance and scope of
this duty may be appreciated
when one considers this requires
getting specific information on
approximately 80 airplane land
ing Helds and hydroplane ports
that the Territory has built or
has under construction; on get
ting similar details about the
250 shelter cabins constructed
and maintained by the Terri
torial Government since 1913 at
a cost of $100,000; on getting the
size, value and condition of the
72 village and rural schools, be
sides the description, puantity,
value and condition of each and
every article of any intrinsic
nature, such as the books and
desks used therein; on procur
ing and assembling minute de
tails, descriptions and evalua
tions relating to every building
and all equipment of the Terri
torial offices, such as that of the
Treasurer, the Commissioner of
Education, of the Territorial
institutions such as the Alaska
Pioneers' Home, the Alaska
Agricultural College and School
of Mines; and to list what re
mains of the $300,000 expendi
ture made by the Territory in
connection with the fish hatch
eries. The inventory each year
will occupy no less than 2500 to
3000 sheets. This has never been
attempted before; yet without
it a true statement of the fin
ancial condition of the Territory
is not available.
Foreign Corporations
Chapter 56 of the 1929 Session
Laws requires the Auditor to
prepare a list of all foreign and
domestic corporations in good
standing in the Territory, show
ing full information as to: (a)
Name of the state, district terri
tory or foreign country, under
which the corporation is incor
porated; (b) Date of incorpora
tion; (c) Address of ome office of
corporation; (d) Address of
principal office of corporation
within Alaska; (e) In case of
foreign corporations, the name
I
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i
and place of address of the
agent of the corporation for ser
vice of process It has been
found upon checking this in
formation closely that a number
of corporations had amended
their articles and failed to give
to the Territory the proper in
formation concerning this. Steps
were immediately taken to se
cure this information as well as
collect the fee due the Terri
tory for filing such documents, j
This list will contain informa
tion which in the past could only
be obtained by writing the office
of the Secretary of Alaska, and
then, in many instances, inaccu
rate, due to the fact the cor
poration had not kept its record
up to date in this office.
Board Duties
The Auditor in taking his oath
of office and presenting his bond
agrees to faithfully discharge the
above duties to the Territorial
Government.
But he has additional duties
to perform for which he has
given no bond but which in the
eyes of the people are brought
more to their attention, for the
reason that they may receive di
lect benefit from his actions.
Those duties are as follows:
(1) He is a member of the
Territorial Board of Road
Commissioners, consisting
of three members, the Gov
ernor, Treasurer and Auditor.
(2) Member of the Territorial
Banking Board, consisting
of three members, the Gov
ernor, Treasurer and Auditor.
(3) Member of the Historical
Library and Museum Com
mission.
The membership of the Audi-'
tor on the Territorial Board of
Road Commissioners gives this
office a direct voice in the ex
penditure of $320,000 this beiri
nium. Out of this fund roads
are built, telephone lines main
tained, river protection work
done and airplane landings built
and hydroplane ports erected.
This Board is, or should be to
the people, the most important
one in the Territorial Govern
ment, since it is by flying and
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INFORMATION AND TICKETS:
Ed. Lockett. Agent.
Petersburg . . . Alaska
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