FOURTEENTH ANNUAL YEAR BOOK— PART I 23 



"Ticket Sales: We found it impossible to verify the amount of the 

 ticket sales for the year 1911, as the tickets issued but not sold have, we 

 are informed, been destroyed. We are, however, also informed that an 

 examination of the ticket sales for that year was made by the ticket audit 

 committee, but no record of the result of such examination has been sub- 

 mitted to us. We have made a thorough examination of the ticket sales for 

 the year 1912 and find the following discrepancies in the number of tickets 

 returned as unsold to the secretary. 



Day admissions, 50c each; 500 short; value $250.00 



Children's admission, 25c; 10 short, value 2.50 



Half-fare admission, 25c each; 10 short, value 2.50 



Bleachers admission, 25c; 9 short, value 2.25 



$257.25 



Regarding the inability of the efficiency engineers to verify the amount 

 of ticket sales for 1911 for the reason that the unsold tickets had been 

 destroyed for that year, will say that if we had anticipated this investi- 

 gation the tickets might well have been kept intact. However, we are of 

 the opinion that when the ticket auditor counts the tickets returned 

 unsold and gives the treasurer a receipt therefor, as far as the treasurer 

 is concerned the transaction is closed. The records in the ticket auditor's 

 book for 1911 clearly indicates the number of tickets turned over to the 

 treasurer and the number returned unsold. I can see no reason for the 

 accusation that this record is not complete in every particular. 



In regard to the tickets returned by the treasurer for the year 1912, 

 the engineers would have you believe there was a shortage of $257.25 in 

 accounting for the number of tickets returned unsold by the treasurer. 

 Rules 41 and 42, published in our premium list, provide as follosw: 



"41. The superintendent of tickets shall issue to the treasurer all paid 

 tickets of admission, taking his receipt therefor. He shall enter upon his 

 book the number of tickets delivered and their amount, and credit him- 

 self with what tickets are returned unsold. 



"42. The treasury department shall sell all paid admission tickets at 

 such places and at such time as the board or executive committee may 

 direct. He shall return all unsold tickets to the superintendent of tickets 

 and take his receipt therefor, not later than noon of the day following 

 the close of the fair." 



These rules have always been complied with to the letter. Last year 

 I was present when the unsold tickets were counted and turned back 

 to the auditor of tickets, and I veried the count and the ticket auditor 

 issued a receipt therefor in my presence. As far as the responsibility of 

 the treasurer is concerned for the number of tickets sold, it ceased the 

 minute the ticket auditor signed this receipt and turned it over to him. 



A day or so after the close of the fair we instructed our superin- 

 tendent of grounds to bring to the office all of the unsold admission tickets 

 so that we could take out samples and have the balance destroyed. These 

 tickets are always destroyed for fear they might fall into strange hands 

 and an attempt be made to use them at succeeding fairs. As I stated 

 before, the minute these unsold tickets have been counted back by the 

 treasurer and audited by the superintendent of tickets, and the superin- 

 tendent has given the treasurer a receipt therefor, this is accepted as 



