The New York Herald Newspaper, October 10, 1858, Page 2

2 Another Chapter of Frauds in tho Finance Department. Property Owners Plundered—The Guilty Parties Exposed—How the Accounts are Kept, &e., &e. F of the Joint Committee of Accounts. TO Tt HONORABLE THE COMMON COUNCIL. ‘Tho Joint ittee on Accounts, in relation to the of Collectors of Assessments, respectfully Frescuted by this committer to the Com neil on 6th of May last, the following was pro- as Plan to be pursued in the progress of our the amount placed in the hands of col for coliection. ascertain the amount of moncys collected by paid into the treasury. oy in whethor the amount of unpaid items balance of their accounts. correct return of this amount, with the the delinquents according to law, and Ww charge ‘to the Clerk of Arrears. post upagainst the delinquents the receipts by of Arrears, on the roturns #0 placod in his i it ila jit i : e ? 2 oF i 2 a i 6. To ascertain that the amount of unpaid items agroos with the balance of his accounts. The same course to de pursued in regard to the real and personal taxos. labor involved in the foregoing has beeu greater than was anticipated by your committer. A strong force has boon how pen and ‘the work is not yet completed. ‘The result of every day's examination has reveaiod to us more and more of delinquencies, errors aud deficiencies. The work of the Street Departunent, of Mie Finance De- carey od the Burean of Assessments (so far as it re tes to this branch of the work), for five years past, and which has been cither totally neglected, or if uot ne Rlected, mystified and coufused by errora of all kinds and deacriptions—by frauds, erasures and alterations. The work of five yours and of a dozen clerks has ail bat to be done over again by this comunittee in order te learn 1, The amount of the deficiency now due the city. 2. The true state of the accounts with collectors Street and Finance departments, 3. Tho righta of property owners who are sulfering be yond measure the burdens of a heavy taxation aud as Beasments. 4. Also to ascertain what liens are now standing against the property of citizens which have been paid but not discharged of record ‘The ingenuity and shrewdness displaye delinquencies, in twisting and turning accounts so As to deceive aud mystify is truly astonisiing. ne naif ot the ability wasted in this particular, it applied w a correct system of doing business, w the xeveral departments of our city government models worthy of imitation, Fnough has beon said in previous reports, in general | terms, about the disorder and coufusor of our dle partments. Lt now becomes our duty to px to no names have been given jn this conny contractors and a clerk in the Finance Hep when the statements, which and understood, the pubic w bility the several persous liulding the oflc missioner, Deputy Street Commissioner, seasments and ment. Tience our duty must be done irly: whoever is in the wrong must bear t This report is presented at this time to salisiy the igual. ries of individual members of the Common Council, as well ‘as the public, whose impatience to learn the results ar rived at by your committe will avt allow then: to wail until we have compicted our labors. No man who has not personally examined the exteut and character of Use du ties of this committee can form an adequate idea of the labor and time roquired for their performance. The labors of the Commissioners of Record, notw ithetand their heavy expenditures, are not as difficult or important as tho labors of this committer. Schedule No. 1, accompanying this report, is a tist of as- Reaaments not closed, showing the total amount of lies standing on the records unpaid, confirmed prior to the ist of January, 1853. On the Boch July, 1868, a law was passod directing the Commissioner to furnish the Clerk of Arrears ‘a se arate return, with partionlars of all arrears romaining unpaid on cach and overy assessment, without delay, on the expiration of twelve months.” ‘The Bureau of Arrears, under the act authorizing its establishment, did demand of the Street Mepartmant a full return of all unpaid assessments, which demaud bas Lever been replied to so far as this scheduio i8 concerned. On the Ist day of March, 1864, aud on May 1, Juiy 3, August 6, and almost monthiy since that timo, Mr. ‘Augustus Purdy, Clerk of Arrears, bas calied upon’ the several Street Commiasioners to send to his buraan a cor. rect return. The returns oo this schedule—34l in Der—and contaiing upwards of 4,000 dint. tens on Fea) eatate in the city and county of New York, amount $31 52, have never been re “in the iu concealing is known to have been at all or uearly all of A large portion of this am paid, and the general opinion is NEW YORK HERALD, SUNDAY, OCTOBER 10, 1858. a ae eae Teena NE cS GATTIST yi ipoien Ri timc = aetna ice earth a EE oay vstunsmtatsaeeomrstnnesnmtnn 2.5penenane RSIS NGS RTUE SIRES required about two weeks’ time, auch was the mystified state of the account), the foct is revealed that instead of paying into the treacrey £¢,9°8 more than he received {he collector received $11,588 more than he hax accounted for, unless it shall appear, on a final adjustment of all his accounts, he bas subsequently made good the deficiency. ‘The above discrepancy 1s explained by the following items paid but not discharged of record: — Map No. 39. Jno. Lovejoy (Lorillard estate). “« a “ “ “42 “ “ ¢ 69. Dennis Harris... Spear Piton, a. T. W. A. Rodman, Samuel Main, J. L Me" Kato Ridgley. From total amount unpaid, as per record, 82,627 Dednet amount paid aud not marked off, as above Ws es iceeconcs seve 18,558 Leaver true amount uncollected... ‘The following, therefore, is a true statement of the account:— Amount of assessment list, Vaid into treasury by Amount unpaid, Deficiency... 16. Fifty third strect Third to Sixth avenu Regulating and grading from Date of confirmation December 12, 1855. AC EDWARDS, Collector. SAMUEL ALLEN, Deputy Collector. Amount of assessment list,..... B21, 203 97 d into treasnry and cre 8 account for collection. $8,887 67 Amount of return of unpaid i prepared from book of record By this statement the account ap- pears balanced: the total of pay ments into the treasury and the total of items standing as unpaid on book of records, added together, making asm just equal to the amount of the assessment fist, AD ofthe return of unpaid ¢ to the Bureau of Ar s reveals a difference and ap parent defic $3,903 88 Amount of retui it ttema, as, per book of record, as above stated 12,816 30 Amount of return of unpaid items Je by Collector of Assessments rea of Arron creee 8,497 20 Deduet from this su returned on map No. 97,..8118 81 map No. 97, . 104 03 14:78 differences between the two re. turns are explanatory of this deficiency -— Map) + $118 81 “ 118 81 118 BL il 118 81 : 118 81 8 21, * 594 05 These numbers are not cancelled on records, but were originally meluded in the collec: tor’s return to rau of Arrears. An ink line bas been drawn through them, and the words “Paid Dec, 29," written opposite. They are not ine n Ue footing of the return. The following numbers have been apportioned, 4s appears by apportioument book :— A. B.. No, 131 A... No, 130 $237 61 Of the above are included in the collector's return to Bureau of Arrears aa unpaid Apportionment B, No. 150, ® “ A, “331, . 95 OF —— $100 97 Making a difference between the said return and records in these two numbers... ee el ‘The following items are not can Jon re cords, not included im collector's return to Bureau of Arrears:— No. 186 64 this amount bas been paid, but not credited A full and complete return tn detail bas been made by your committee from the books of records, which forms the commencement of the account and organization of tae Bureau of Arrears. Tt 18 not difficult to perceive how wide spread are the difficulties in the way of transfers of property, aud the inconveniences, trouble and hindrances which annoy and perplex the owners of property In the opinion of your committer, nearly if not quite all of this amount $196,831 62 will uitunately have to be charged to profit and loss. ‘Continuing our labors from this point we commence the rear 1843, with the commencement of the offiea! term of ¢ Edwards, Collectur of Assessments, and deputies, Robert MeGary, Julius Johnson, Robert MeKinnin and Samuel Allen, who were appointed by James Furey, Street Commissioner, whose term of office commenced about the same time. In order to fully understand the errors committed under the administration of these officers, and for which they should be beld responsible, we commence to lay before ‘the Common Connet!] and the public a statement of cach individual account, taking them up in their order. The errors are of the following kinds °— 1. Errors im footing assessment lists. 2. Assessments paid in the treasury, bot not discharged record 3. Assessments discharged of record but not paid inte treasury. 4 Assesaments to collector not paid in treasury and not d: of record. 6 Assessments not discharged and not returned to Bu reau of Arrears. 6. A class of errors which cannot be ascertained ax yet, 3 tained by them, and no entry whatever on the books to show it; these cases are found out by parties exlibiting Ubeir receipts for said payments INDIVIDU AL BDWARDS AND Uy DEPUTIBG. 1. Assessment for paving Broadway and Seventh ave- ‘Bue, from secon’ to Forty sixth street. On this liet, map No. 74, 90 stale t the property. It has been paid in but not discharged of record. Robt. MeGary, Deputy » 2 Filling ‘and grading Fleventh avenae, from Twenty n) naxy third street. On thix list the are pail en hong in treasury but not discharged Kom. 39, 40, 41, 42, 94, 95, 96, 97, 98, 99, 100, 101, 102, 108, 104 and 106, amounting to 8651 32. Sum), Alien, Deputy Collector. 8. Sewer ip Chatham street from sewer in Mott street to Walker street in the Bowery. On this list map Nos. 130 and 74 are Wot not discharged of record Amount, $470, Samuel Allen, Deputy “ctor 4. Flagging Y22d street from Third avenue to Hark river. The collector, in inaking his return to (he Bureaw of Arrears, omitted map Nos. 2 and 34 standing apon the record, amounting to $1902. These itis may or may not be paid. They are not returned to the Bureau of rears, Robert MeGary, Depaty Collector 6. Paving and laying crosswalks in Broadway, Forti to Forty-second streets. Map No. 45, $7 41 pat in tr sury bat not discharged of record. Kobert McKinn Depnty Collector 6 Pinging south ride of Thirticth street, Tenth avennae, $8, $12 15 paid in treasury but Hector, but not deposited in treasury and not dis barged of record Robert MeGary, Deputy Collector 7. Widening Beekman street. Map No. 13 A, paid im treasury but not discharged of record, $3,100, Samuel Allen, Depoty Collector s jiating Thirty-fifth street and Second avenue. ary but not discharged of record, No. 44, paid in tree $4.50 Samuel Allen, Deputy Collector ©. Washington street eewer, from Reetor to Morrie Street. Due from collector, as per f flatement.. Amount of assesement list Amount deposited in treasury Pa Amount returned to Bureay of Arrears Baa 02 165 06 OMT. MOUARY, Depaty Cone 10. Paving Seventeenth street from avewne A to ast river. Map No.7 B Paid in troasury, but not dis charged of record, $17 90. ROBT tor KINNIN, Deputy Collector. | ‘dewalke in Thirty third etrect from | 0. Collector overpaid on this ac count, $27 84. ROBT. MeGARY, Deputy Collector, | 12 Building sewer in Thirty-first street from Seventh bo Sixth ay Map No. 68, paid in treasury, but not Gischarged of record, $143. SAM'L ALLEN, Deputy Collector: 13. Paving Thirty eunth street from Fifth to Sixth ave » 18 A, paid in treasury, but not diecha n Fourth to ~ xn aver * $26 67 | Map No. iB, paid in treasury, but not discharged j of recor’ vee, 100 Total. $48 67 ie 14. Fifteenth street ¢ Map No. 15 A, paid in troa Map No. 16 it, paid iv treasury, but not UARY, Deputy Collector. ading from avenue A to B ¥, but not discharged of re $6 | Short on depamit. Total ROBT. MEGARY, Deputy Co 4 On this account the collector m deficient the above rum Of $6075 «The items A, Band C, which are not marked | OM are paid, and the money hat gone in the treasery; tut 0 the same account, may No. 28, 960 75 bas been paid, diecharged of record, bul the mamey bas not gove into the treasury 1h Truane street widening. ew Ty Deputy Oo! erter.) Senvens ot save ont list, $272,000; amount paid od into the treasury, $106,341, leaving a) rently uncollected $75 649 amount of unpaid ema taken from book of record is $82,627 ‘Al this point of the investigation of this account, the co! feetor seems to have paid into the treasury $6,968 more Wee be colicoted, Yul cvutinuing the examination (which t | exhibit $3,173 19 Total deficienty.. $3,903 88 The deputy’s return to the collector on this assessment caunot be found, thongh a thorough search has beon made. ‘This account affords an apt ilinstration of the ingenions methods adopted to conceal a deficieucy, aud of the ad vantage taken of the omiasion to properly andit and re. cord accounts in the Finance Department. Had the items which are paid and withheld from the treasury been can. celled in the records, acumparison of the records with the payments into the treasury would have shown the fact. Had they been included in the return to the Bureaw of Arrears, the dine notification to the parties owning the property from that bureau would have brought the pay- ments to the notice of the Clerk of Arrears by the per- sone 5 By omitting the paid items from the returns to the Bureau of Arrears, and by omitting also to cancel them of record, an ordinary examination of the ord®, as well as of the payments imto the treasury, Id show an account without discrepancy of deficiency. ouly when the title to property is searched that the ner who has ps seesements becomes aware that notwithetanding the payment of his assessment, it still remains on the records as alien upon his property, and as the property is not returned to the Bureau of Arrears the city fails to recover the amount of the assessment by a sale. Furthermore, owing to the want of proper b the Finance De the Coniptre no mode ks of f ae nee of all ex taining to what extent the anticipation of the their yinents for nase gitimate amount, To the extent th nent bonds represent paid assessments, such , but which are supposed by the unpaid and coliretable, and to the extent ments on the property belonging to the (which are only collectable from taxation), represented, a floating debt, bearing inter metantly being created mented, none less real or formidable that it not figure con. spicuously in official reports, as the taxpayers will learn When the fetion of collectable assesements is dispelled by the unavoidable fact which some future tax levy will exhibit, Your committer determine the amount of floating debt thus er vee the examination of all the am Mt as of assesat with due diligence in the report presented to your h May, to the unsatisfactory ate account of the city actual cost to the city nor an approximation te the market ralue of the property This & to be regretted, only for the reason that method and accuracy are of the first importance in all the accounts of the city, but because the state of this particn lar nceount i so intimately connected with the city erent The Corporation bas frequent occasion to borrow money its ability to negotiate loans on the vorable terma ie seriously impaired by a meager of (t aaeets The city, ne more than an vidual, can expect to command money at the lowest rates of interest witho © favorable account of its resources of whatever nature, #e the facts will warrant There se me no reason why the most wealthy city of the country should not also have « credit in the ey tmar- ket coinmensurate with ite ability to pay its obligations, hen capitalists are eager to invest Corporation on mouey borrowed om The onenti«factory condition of the accounte of the Fi nance Department has @ strong tendency to distarb the confidence of of city securities, and falia where deficiencies erond street, r pening from Fifth to Kighth There is a defic ncy in this account of $457. | There i also am error iw footing this assessment of $10. On thie let, map No. 17, there has been $480 paid into the treasury, but the lien bas pot been discharged of record, ROBERT McKINNIN, Deputy Collector, 18. Second avenve sewer, from Twonty-cighth te ‘Tweety street, map No. 20, Paid in troasury, but not discharged of record, $10 85. ROBERT McKINNIN, Deputy 19. Thames street sewer, from Greenwich to Templo street, map No. 17. Paid to collector, but Hot in treasury and not discharged of record, $57 28. ROBT. MoGARY, Deputy Collector 2. Sewer in Water etreet, from Fulton to Beekman street, may No. 16. Paid to collector, not in treasury and not discharged of record, $49 08. ROBT. MOGARY, Deputy Collector 21. Twentieth street, paving fram avenue A to Bast river, map No. 9. Paid in treasury but not discharged of record, $28 77. ROBERT MeGARY, Deputy Collector. 22. Fourth avenue, opening from Thirty eighth to 136th Areet There a deficieucy in this account of $9,098 58. Collector Total amount of assessment placed in the collector's hands for Collection,......-++s+sescece204 9210,060 Amount deposited im the treasury .8148,745 Unpaid items an books of record, 73,359 7,108 32 $1,946 68 To which must be added the following items standing on the records as unpaid, but which have beem paid an¢ | Rot discharged of record (as por collector's return to ea of Arrears); if paid, posited in the treasury t= Map Number tee Ns $22 00 . AB 40 20 00 the money has not been de- dap ete 17 00 Bbsbessbieoan-- Bee a escrcom-s oo. erareta = s Bense: be SSSSSSSSSSSSSSESESSSESESESESSESTZSE ar naHHERSREE EIS ceend dS 8 popererereraray 8 yog2BeESentseakoSeo- as SESSSSSSSSSSSSESTSESSSESESESESSSSSSESSSEZES 36 "3 georcececorsenrorstee 4 2885 2 5 5,925, 5,926. 5,927. 2 5,928. aw 6,929, 0 00 5.830... 9 00 6,931, :4 00 . peeeeee $1,080 90 1 add deficiency as above, « 1,86 68 $3,027 Os SAML, ALLEN, Deputy Collector: 23. Sewer in East Twentieth street, avenue A to First avenue—Map No. 19,'paid in treasury, not discharged of recor $25 90 SAM'L ALLEN, Deputy C 5 24. Sewer in Duane street, City Hall place to Chatham street—Map 2. Paid in treasu Ty, hot discharged of record. .......4.4-086 53 40 , Deputy’ Collector. 25. Sewer in Perry street, Greenwich ave! to Hudson river—Amount of the assessti Vist... eeee oe steeeees Amount deposited in treasury ‘Amount of unpaid items on record, to be returned to Burcau of Ar 1 96 $10,307 95 Short on this account ao Map No. 140, not on collector's return, and PPORADIP PRB. esecscsisesescrasecsescues 8008 Deficiency in this accom csisseemeces SOE SAM'L ALLEN, Deputy Collector. 26. Repaving Duane street, from Washington to West street—Amount of assessment estat ; cesee 9043 64 jections in tre cove S784 20 ‘Amount of unpaid items on record,... 123 44 17 64 Deficiency in this account... $26 00 ROBT, McGARY, Deputy Collector.” 27. Sewer in Fifteenth street, Sixth and Sev- enth avennes—Amount of “assessment list $2,494 12 Amount of deposit in treasury... ..., 82,883 68 ‘Amount of unpaid items on record, 65 4 —— 2,448 92 Deficiency’ in this account... < 5 0 ROBT. MoGARY, Deputy Collector. 28. Second avenue, reguiating section A.— Amount of assessment list. .. $98,076 61 Amount of depusit in treasury $67,341 33 Amount of unpaid items on record, . 42,023 49 99,564 82 Amount overpaid as shown by the books. 389 2h ‘The following items have been paid to the collector, with which he must be charged -— . vo BIS 45 S001 06 Showing a deficiency ia this account of..... $211 53 29. Kleventh avenue opening, Forty-eighth street to Forty-Ninth street.—Amount of assesament list, . $21,364 65 Amount deposited in treasur Amount wmpaid on record 19,051 00 Short on this account, as shown by the books, 2,313 66 To which most be added map No. 630, paid. 18 0 Showing a deficiency in this account of, $2,331 40, Sewer in Second strect. from First ave- j hue to Bowery—amount of assessment tia. an 44 Amount deposited in treasury. ...82,000 52 Amount of unpaid items returned to Bureau of Arrears... 490 92 —— Ss 2. Deficiency on this account... . $1,000 00 RECATITUL ATION. 6—Deficiency ; $1215 ‘ o— do. 67 62 “Me do. 50 75 “Ihe go. n ae 2 — . 3, 18 do. Te “ 20— do. 49 08 “Be do. 3,027 “Bh do. 58 “« 2 do. 26 00 “Bim do. 20 «Se do, ‘211 86 “2h do, 2.331 66 Total deficiencie# on above lots............. 822419 16 Other results arrived at in the progress of the examina tion of this work will be reported to your honorable body as econ as ascertained. A further report will be laid he- fore you iD da: Tt must be borne in mind by the Common Con he public that the various deficien. ci mentioned in this report are only of the principal, not of jaterest, The interest has not yet been calculated The following receipts for moneys paid for lieus which are not discharged of record have been exhibited to your 7 comin tee — aher 17, 1856, Robt, MeKinnin, reeript for. $490 Jannary is, 1856, “ “ “ - rt “ ¥, 1856, Juhus Jobusou 1856, October 18, 1856, ‘ ‘ Jane 17, 1856. ‘ December 10, 1856, Septer &, 18 Getober 9, 1804, el December 13, 1854, July 10, 1866, Robt. MeKiow nly 17, 1866 ‘ Febroary 4, 1854, ha Janoary 18, 1866, bea April 3, 1865, October 6, 1856, Samuel A December 6, 1866, December 6, 1866, August 6, 1856, « December 2, 1856, December 20 1866, ” Total... “ $7,919 ‘The above are but a few only among many others of a similar character. The evil if wide spread owners from all over the city and county have ¥ room of your comgattes. and have exh: and demanded the cancelling of the liens against their property Their demands have been accompanied by bit ter denenciations of our city officials. when informed of the fact that their grievances cannot be remedied by your committee, Citizens of high character and vtanding, as well as poor and humble property owners, have given vent to thir indignation in loud and violent expressions when they found out from your com mittee, that liens have been standing on their property for three. four or five years, and on which they will have to p from thirty #ix to siaty per cent to the Bureau of Arrears. This addition of iwelve per cent property owners, nas Helinques not aware that they have been aserewed at all 7 Tt to frequently happens that property very remote from the line of improvement is assessed, and in very many im stances hens have been impored which the property own er scould bave no posrible reason to belicve had been created, A resolution from the Roard of Councilmen instructing Your committee to extend their examinations into the De Jartment of Assesements has been received by ne. and im acidition to the statements already furnished your honor. able body iu our previous reports, the follewing are snb mitted — 1. Sewer in Forty ninth street, from the Fast river to and through the Second avenue and Fifty third street to Third enue, thence through the Third avenue to Fifty sixth street Thie ateesament was confirmed on the 26th day of De. comber, 1867, and the amount of the artesrment, ax foot ed in ink, is $99,766 66. Am examination of the foot ing up of this aseeosment shows the corre! amount to be $101 296 O1 The ameunt paid to contractor and for expenses, on which thit aeneeement ie based, is $99,766 66, thus showiag an ageeeement of $1,629 55. ‘commissioners of Assesemont admit the over as. cesement, They also admit, that property was assessed which ehovld have been omitted. ‘The effect of error in adding up an assessment list, mak ing the apparent less than the real amount, fe this — When au aesesement list is given to the Collector of As ‘The sessmenta the amount, as added, is charged to him on & ledger in the Comptroller’s office, As ho pays into the treasury moneys received on an assessmont list, the amount is credited to him by the ler, At the end of twelve months from the time a list is in the hands of a collector, and his power to ive payments thereon haa ceased, the amount of unpaid assessments is returned by him to the Bureau of Arrears, and the col- lector’s account for that work is balanced, ‘Thus it will appear, ifan assessment list is added up less than the true amount, the collector can pocket the difference and at the same time balance his account with the Finance Departinent. Peculations of this kind may go on forever unless a proper auditing is had inthe Finance Depart- ment, or some searching investigation is adopted like that in which your committee aro engaged. Besides tho error in adding this assessment list, we find the follow- ing items of work and material included in the amount paid to contractor, which are not in the contri 240 connection pipes, at $1 50, Connection at Third avenue and Fifty. Retaining wall on Forty-ninth street, Extra labor by order of engineer, as per Dill in repairing mage occasioned by freshet of April, UBT, oss p0sssaaaey ‘Total, serene $1,133 75 It is questionable whether the Croton Aqueduct De- partment, having control of this work, had the right to allow the above amount ($1,183 75) without complying with the provisions of the charter, which are as fol- lows:— SECTION 38 OF CHARTER OF 1857—THE CHARTER OF 1849 BEING SIMILAL. “Whenever any work is necessary to be done to com- 213 76 plete or perfect a particular job, or any suppl; is needful for any particular purpose, pn work and yb is to be undertaken or sup- ply furnished for the Corporation, and the several parts «f the said work or snppiy shall together involve the ex- yenditure of more than two hundred and fifty dollars, he same shali be by contract under such regulations concerning it 4s shall be established by ordinance of the Common Council, unless by a vote of three-fourths of the members elected to each Board it shall be ordered othorwise, and all contracts shall be entered into by the appropriate heads of departments and shall be founded on sealed bids or proposals made in compliance with public notice advertised in such of the newspapers of tho city as may be employed by the Corporation for the purpose”? ‘The above error of $1,629 35, and the above allowances of $1,133 75 not being in accordance with the terms of the charter as above quoted, is probably more than suilicieut to invalidate the entire assessment. 2. Flagging sidewalks in Duane strect, between Broad- way and Hudson street. ‘The return of the surveyor on this work exhibits 6,198 square feet of flagging, of Which 625 square feet was not assessed, leaving to be assessed 5,575 square fect, which was the amount of work done by the contractor, at 124% cents per square foot, is... ‘3675 115 cubic yards of sand at 1 Total ‘The pro} ‘This difference is oecasioned dy the insertion on the re- quisition of the Street Commissioner of the item of + joint- nts per square foot.’” This item, aside from the being included in the original contract, is not Hable to a charge, a5 Magying cannot well be laid with ting.”” ng and flagging Forty-seventh street, from Fifth h avenue. The contract for this work was awarded to Hugh tes at the prices wamed in bis estimate of September 1856, Viz Yor flagging, per square foot. lle. For paving, per square yard » B20. No other items of work are embraced in the estimate or contract, The certificate of Jos. §. Taylor, Street Com- missioner, is attached to the assessment list, and seoms to have been originally made out in accordance with the contract, all other items of work which appear in the printed form being dashed with au ink line opposite the: print to indicate that there are no prices to be attached to them. Over these dash Hines the following figures are written in the Street Commissioner's certificate, by whom we cannot determine:— Farth filling, por cubic yard... » 500, Setting curbstones, per lineai front . 50c. Resetting...... “ . Be, Relaying bridge stone, per square foot, » Se. The ordinance of the Common Council authorizing the work porm'ts the appointment of an inspector. It is usual for the Street Commissioner, where am inspector has been authorized and appointed, to include bis time and compen- gation in his certificate. In the present caso the inspect time, ninety eight days, seems to bave been added to the or ginal certificate, The errors in making up the asseas- ment list may be particularized as follows:—6,044 square Yards paving, extended at 5240. per square yard, which is 0c. per square yard in cxece: of contract price, making aan over allowance Of.. 26.00.06 eee ee eee * 800 cubic yards of earth filling, not in contract, aj 0 gutier, di 9 50 518 feet curb and gutter reset, do. ds Be. 41 44 200 square feet bridge stones 'relaid, do., 8. 16 00 Amount of ever allowance to contractor, $1475 74 Inspection not included in original certificate of Street Commissioner, binety-eight days tine, $1 60 . $147 00 Assessor « fees, over estimated. . 3684 Collector's fees, over estunals » £8 ‘The work was paid for, according to ledgor and receipt in Comptrolier's office, on the 26th October, 1887, by boad amount signed by Cunningham & Hames; F. D, Brown, President. ‘The contract bears date December 20, 1856. Confirmed October 19, 1857. ‘The assesement list is made up as follows:-— vontract... <4. $4,325 85 J. T. Dodge. Sarveyor's retarn:—6,044 square yards paving, 11,122 square feet fagging, 19 feet new curb and gutter, SIX feot curb and gatter reset, 800 cubic yards earth filled im, carriageway and sidewalks, 200 square feet bridge stones rolaid. The asserement, if mode up in accordance with the con- tract, would be as follows = 5,044 square yards paving, at 32%. 11,122 square fect flagging, at Ne, Contract amounts to. Surveyor'’s bill (inspértion not in original Street Commissioner.) Advertising... Collectors fees Correct amount. Amount actually asse Over asceseed. $1,704 1 4. Assessment for extension of sewer in Fulton street to ontede of new bulkhead, cantirmed November 30, 1858. In this case there was ho party interested but the Corporation ® bulkhead having beom built beyond the ‘ame necessary to extend the rewer, r eee ¢ to be made to any party, yet the ex. pensee were run up as — Surveying. Inspection . Advert We rt aving been made of your committer to the accounts of Joseph R. Tay lor, late Col- ities, we deem it proper to state that aumination of these accounts has as yet Sever in regard lector, and bis bat a partial been made ‘The neerssity for regularity and method in the examina- tion of these accounts will be seen from the following brief statement. i, Street Commissioner, in his communication amon Council, of June 11, 1858, states the asseexments placed in the bands of Joseph $5,489,181 77 3,460,507 18 far as ascertained, 4 Making a difference of. ........ In the same communication, Taylor with the Chamberiain, for collect fesements, is stated at... In his communication to the ¢ cll of September 21, he states that this amount should have beep .......6... 6006 1,872,508 86 Making a differcnee of. $58,597 31 In this latter communiestion, showing a deficiency on the part of Joseph R. Taylor, Collector, and his depatics, no amount is named with which the Collector should be charged. Without thie, no balance of the account can be arrived at. No @tatement satisfactory to the public, or which can be understood, is practicable, unless the fot lowing method be pursued — The account of the Collector must be charged with the every assessment list placed inh amount collected on each Ii shonid be to. The total amount of items remaining unyaid on the books of “Records.” should be ascertained, from which should be deducted the amount of iteme known.to be paid, but whieh have not been dis charged of re and the balance placed to the credit of the acount ¢ Balance of the account when this stat ed will show@he deficiency or over-paymont, as the case Thic moe of making out the account, Mr. Cooper ap pears not Yo have adopted, ji rom the manner in whieh be has exhibited bis et nts, This wee as well as that of Isaac Bwards and his deprties, will he dat the regular ev audited by us when we reach it in our work, F. 1. A. BOOLR, JAMES OWENS, Committer on HENRY HOFFMIRE, [Joint Accounts JAS. M. CROSS, Which wae laid over, and direct Jength in the minutes, to be printed at Obituary. AAkox Canes Dayton, Exq., the Fourth Anditor of the Treasury Department, died very euddenty in Lay my = om the Ist inst, His health for a long time has been deli cate, yet he was generally able to attend to bie official dutice, Mr. Dayton was a native of New Jersey, and ap: pointed to office from New York. He held the position of Auditor of Naval Accounts since 1898—a perind of twenty re—haying recetyed bis appointment from Mr. Van jure Conferences of German Societies. Vr IT8 ON BOARD THE STEAMKK HUDSON AND TO QUARANTINE, STATEN ISLAND—THE PETITION TO CONGRESS—INCIDENT ABOUT JOHN COCHKANB— WHO SHALL ANSWER FOK LOST LUGGAGE AT SKA ?—COMPLAINTS AGAINST THE RAILROAD COM- PANIES—THE LABEL SYSTEM—THE PENDING LAW SUIT ABOUT CASTLE GARDEN—THE RECEIVING RAILROAD COMPANY SHALL BE ANSWERABLE FOR THE WHOLE TRANSIT, ETC., ETC. After having visited the establishment of Quarantine ‘on Staten Island, the members of the Conference in- pected also the new steamer Hudson, of the Lloyd of Northern Germany, which is now laying in the North river. This splendid vessel has accommodations for six- ty-five first cabin passengers, one bundred second cabin passengers, and three hundred and seventy steerage. ‘There are eight life boata on board, besides three hun- dred and fifty life preservers. The captain received the visitors in a most gentlemanly manner, showing them cight fire engines, of which three are worked by steam power in case of fire accident, and explained most po- litely to them the way in which the whole crew are to work in any emergency. Tho visiters appeared perfectly satisfled, and expressed the wish that all emigrant ves- sels might be organized after the samo principle as the vessels of the North German Lloyd. ‘On Monday the Conference reaumed their mectings at Pythagoras Hall in Canal streot, under the presidency of Mr. Schumaeker. Dr, Sehlayer, Washington, is again among the spectators; also Mr. Hofer, the chief editor of the Staats Z New York. The order points to be inserted into a petition to be laid before the next Congress for the better protection of immigrant passengers on board the vessels from Kurope. The dis- asters on board tho Austria and Hammonia have given more than suflicient reasons towards an improvement. day was the discussion of different | ' so that proper caution should be exercised in Mr. Juuaxcuavs, the delegate of New York, said the | first point in the petition to Congree# must be the separa- | tion of the gexes on board ships, married couples only ex cepted. Although some merabets refrained the other day from Voting, as they could not believe in the gravity of the compiaints, he still insists upon the necessity of hav- ing a criminal law against any captain, officers, crew, or any one cise who should dare to attempt to brave the general respect to morality and virtue. He requires a full protection of female passengers. Messrs. Linpemans, Dkukxck and others seconded the motion. Mr. Scavmacime, President of the Conference and dele- gate for Maryland, the very member who suspended tho Conference on Saturday, made a speech in which be again doubts the veracity of such immoralities on board ships, and put in the following amendment:— Resolved, That the Couvention considers the protection of females on bourd ships uecessary, and the motion of New York worthy of consideration; but the Convention requests, at the , the authorides of an ports to investigate Defore thing deGulle steps in Washington, ‘The speaker explained the diffienities of the demanded separation in sailing vessels, whilst in steamers the evils can be easily remedied. It would cause great trouble to shipowners in Europe. Mr. JELLINGHATS answered, we will not ask the inves- tigation of Europeans; we have plenty of proofs in. our own hands. The United States have full power to do as they please, and as they have ordered shipowners to accord to cach passenger so many cubic feet and a good allowance of food, so in like manner they can order the separation of males from females, Mr. Scivwacter.—You have elected me chairman, but in my capacity of delegate 1 felt often obliged to oppose yourideas, This places me in a double situation, which ‘Cannot last longer. Ltherefore beg of you to accept my resignation. Mr. JELIINGHATS—I_ know of scarcely any man who de- gerves more gratitude than our worthy chairman. Night and day his heart was ever open to the calls of the poor; but his appeals to Karopean governments in regard to our measures are too much against American ro tender to him our thanks and choose a successor. The whole Conference rose in assent with this motion. The separation of females from males was then yoted. Sianatenp Kayman, Secretary to the New York Society Was elected Chairman, took the seat and pat the secom section of the third point of the petition to Congress. ‘This section treats upon the necessity of employing only well qualified surgeons on board ships—no more quacks. Dr. Brexsixciausey cave some sketches of his travels stating that many barbers and shoomakers were often employed as doctors on board ships, which caused meny victims. To abolish such an anomaly he made the following proposition Resolved, ‘That all abips, sail or steam, carrying more than one mundred passengers, shall be bound in cngage a surgeon or doctor, with diploma from areguiar University: Mr. Scwrmacner again rose, saying he feared there would not be found enough such professional gentlemen, The Conference should first inquire in Europe. Jeurs Paor—Nonsense! Your Hamburg and Bre. men friends never consult with us on their plans. Why should we with them? The resolution then passed Here a messenger entered the Conference room, deliv- ering a letter from Johu Cochrane, M.C. The honorable member kindly tendered his services to the Conference, believing that in his former capacity a8 Port Surveyor he could give valuable information on the subject of shipping regulations. Presment—Shall we accept his offor ? Dr, Brvsiutavres-—Of no avail. as bis term has ex pired, and the city of New York will not re-elect him. Mr. Kacrxan—Sir, you are mistaken; this man would be of great use to us, bis term not expiring tll the 4th of Mareh, 1859. ‘The Conference resolved to receive Mr. Cochrane to- morrow (this day), not officially, but privately ‘They then passed to the third section of the third point. Captains and shipowners, consignees, &c., have to deliver all Iugguge and other propertics of deceased passengers to their next of kin, Mr. Senvsacmen proposed to deliver it to the Consuls of the deceased's nation. Mesers. Jaumcnars and Bes objected, on the ground of the the relatives may run by the inter Vention of forcign diplomatic agence Hitherto the eap- tains disposed of the property. The other day som: died on board leaving (wo heirs among the passenge Poth had equal riphts, but the captain decided in favor ¢ the one who Was @ young and pretty girl, leaving the othar penniless. Ir. Hewstxc, of louis, 4 the follow! amendment — Bs Resolved, That all captains, owners, pursers, £c., of vessels have to take net only care of the Inggage of the first and second class passenyers. but ulso ol pagan gers and to render theucives anawerable in cane of hem or damage, Why should, said he, the poor not be eared tor as well as the rich. Unanimously passed. ‘Vhe Pemaiext—Thes we bave drawn up the contents of our petition to Congress. Let us now pass to the fourth point of the New York proposals, This point treats the protection of emigrante, and My of their fag gage, from the landing places to the interior of the United States. Hitherto when things, which generally form the fortane of a family, had been lost from Castle Gardeu or railroads, no one hastened to them back. Had the poor loser no friends to prosecute be never saw his lug- gage again or received a dollar in damages. Mr. JELUNGHATS therefore proposed to render answera- De the firet railway company which reesives the whole money for the transportation of lagage. of Cincinnati, corroborated the present ‘There is a terrible disorder in Hundreds of , are Waiting there for their own are often torn of them with ert. Overweight is charged ad libitum. A were recently imported from started for Cincinnati, and paid 80, Arrived at Lake Erie they ring $34 50 again, and Ido not at Cleveland, or some where else, ec inmati. this important question con cluded the business of yesterday, and the Conference separated sume their business this morning atten o'clock, when a positive resolution against railroad frauds will be framed ers. their minal inten company of twelve Havre io Ame for overweight had the pleasure of pa know how muels 1 before their arrival in © A very animated debate FOURTH DAY. The Conference ce assembled on Tuesday, at ten o'clock A. M.—Mr. Sigismund Kaufinan in the chair. The question as to the most judicious means of securing emigrants from the loss of baggage in their passage to the interior, Was reeurned and discussed at length. Mr. Heyxio, a delegate from St. Louis, proposed the fol lowing resolvtion — Resolved That # shall be the duty of the German societies thronghont the Union to take each steps with the legislatures fF respective Huston, as will seenie the pasange of law's by Which the luggage of emigrants of the poorer classes shall, be conveyed whh ax much safety and care as that of first eles passengers, and that, in the event of losa, the raliroad compa nies shail beeome responsible for damages equal to the amount ‘The resolution, after discussion, was adopted unani- monely. Ton. Jom Cocmnas®, upon invitation, appeared at this discussion, and during a recess of the Conven informal but interesting conversation with the President and other delegates respecting the pre- sent passenger laws and the amondment to be made to them, He seemed to be of opinion that an ¥ legislation with the interests of trade, or valves, would not only be unwarrant able, but unwiee, The laws of commerce are general self-impored and self-adjnsting, and are net with impo nity to be either annulled or op . He thought, also, that where classes of equal intelligence, with eqnal oppor tunities of vindicating their rights, hold intercourse, it would be wrong to resort to special legislation for the pro tection of either, but where one class, as the weak by want of intelligence, are at the merey of the other, and where the evils complained of affect repntation and Jife, he thought the arsistance of government might pro perly be invoked. He thought eare should be had, lest by recourse to laws eo severe as to offend the public sense the laws would fail to be enforced, because disapproved. Bot laws sufficient for the protection of the health of emigrants and the preservation of the chastity of the females among them. if endangered, would not he opposed y any class of our fellow citizens. He had, he said, reported such a bill to the House at its last session, from the Committee on Com merce, and it would doubtless become a law at the next session. It was not, nor could it be, he thought, constrned as an imputation upon any class of men. No men on earth rank Iigher for the possession of all homan virtue than the merchant shippers of New York (7) and no nantical imen anywhere could compete in intelligence and enter. prise and in virtuons deportment with our sbi re Of this (°) But should any one of their number unforta- nately degrade himeelf, the rest, he thought, would be desirous of his expnision from them. The passage of a law for the punishment of juction ih passenger ships on the high seas, he thought, could be no more looked upon a8 an impeachment of the honor of ship and owners than could the Inws of the State of New York againet seduction be held ag an impeachment of moral and virtnone citizens. Mr rane said the anbject bal en caged much of his attention for some years past; be pos sraaed some practical ag well as theoretical knowledge of it, and was desirous Ybat watever was doue should vot gertsae it could be made to do, not only with interests of humanity—the first consideration—but with thoge of the commercial and nautical classes. ‘The various members were evidently pleased with Mr. Cochrano’s views, and requested that he would aid them with his advice on some future occasion, when acomm toe from their body would wait on him. ‘The convention thon resumed its sittings. bd ‘The fifth proposal from the Board of the New York Society was then taken up for action. ‘This proposition was to tho effect that establishments whose ostensible object it is in all the targe cities of Eure and America to facilitate emigrant travel into the interior of the United States, be abolished. These estab- lisbments are the more dangerous, from their having agencies all over the world. They send runners to Kuro- pean ports to obtain information of the reiatives of pas- sengers bound to this country; and, taking advantago of the knowledge thus acquired, meet the enngrants on their arrival here, represent themsclyes as being deputed by their friends to wait on them and advise them, and thus succeed in swindling 0 unfortunate victims to an ex- tent almost inconceivable. Mr. Linpenmany, of Cincinnati, stated that this infa- mous traffic was confined to New York. ‘Mr, Dx Greck was of opinion that the system must pro- yail also in Chicago, inasmuch as letters had been sent from that city to the New York Board, ask! permission to direct passengers to the care of the Now York Society, to be forwarded under its care, to the society in Chicage. Mr. Exscuxnnura, of Chicago, aaked for an explanation, Mr. Juuanaus, of New York, said the fact was true | as stated by Mr. De Greck, but the proposition was offered simply as a warning. The New York Society had, in many cases, forwarded passengers, not as a speculation, but from motives of charity. A lively debate arose on this point between the Kastera and Western delegates, which was terminated IN adoption of a resolution offered by Mr. Frank, of Phila- delphia, providing that the proposition under ‘discussion be transmitted to all the German societies of the yeows to boc establishments referred to therein. ie sixth position of the New York society came next under debate, Its purport is to make the German gocicties a medium between employer and employed, se as to regulate the supply of labor. ‘The Cincinnati delegates disapproved of this project, as devolving too great a responsibility on the society. Mr. Heya, of St. Louis, expressed his approval of the proposition, but was of opinion that it was impracticable. The swindling practised upon the poor working men in the West was incredible. For instance, a day rarely passed without an advertisement in the newspapers requiring five hundred men or so to work on a railroad or canal, and yet, when laborers called and offered their services, payit ten, twenty-five or fifty cents to the agent who profess: to be charged with the daty of affording employment, the result in nine cases of ten was that the poor pecpie not only failed to procure employment, but wore cheated out of their money. Mr. EisCHENBURGH, of Chicago, corroborated the statement of the previous speaker. He said there were speculators who made ita custom to puff their towns in the papers, and, in ordor to obtain settlers, represented these towna as being in the most flourishing condition, with but one drawback, the scarcity of mechanics and laborers. Now, this was all buncombe. The laborers, deluded by these representations, moved to these new settlements, and soom found themselves not only without employment but with- out means. Mr. FE. further stated that the fault did not always lie with the quasi-employere. In many instances his society had been applied to to furnish hands, and re- ceived money for that purpose in advance, aud the work- ingmen, having got the money, spent it in drink and vio- lated their agreement, The Conference decided to lay this question on the table, and thus drop all further discussion. The propositions of the New York Society being ox- hausted, the chairman called for suggestions from the other bodies represented in the Conference. ‘The delogate from Cincinnati thought it would be well, to proceed at once with the publication of an ‘* Emigrant’s Guide.” Another member demanded the immediate nomination of an executive committee to carry into effect the resolu- tions already adopted by the Conference. ‘Mr. Faxscukxerre again brought up the question as te securing increased safety for emigrants’ luggage, and thought that the present electoral struggle would aa excellent opportunity for obtaining legislative co-opera tion. In Tliinois the people were on fire. ‘The CHAIRMAN (sarcastically)—For Stephen A. Douglas? Mr. Exscuxsuvxc—We can do many things. Another member suggested that all the resolutions adopted and the remarks thereon should oc publishod in the principal newspapers of urope and b This was put as a resolution and adopted. ‘The Conference proceeded to discuss the question as te the formation of an executive committes, to consist of threo members—the question being whether the members should be taken from New York exclusively. New York was finally decided on as the centre of the movement for the next twelvemonth. ‘Adjourned till ten o'clock on Wednesday morning. FIFTH AND LAST DAY. The Conference reopened Weduesday morning, at ten o'clock, in Pythagoras Hall—Mr. Siegismund Kaufmann in the chair. After some rectifications of the minutes of the previous meeting, the Pxeapxxt made some observations. Ho said:—Gentlemen, you resolved yesterday evening the immediate formation of an execotive committee, and the Chair has chosen as members of it the highly respecta- bie gentiemen—Mesars. Jel!inghaus, Wallach and Fischer— all three members of the Board of the German Benevo- lent Society in the city of New York. It will now be the best opportunity for you to discuss and indicate the duties you like to confer upon said committee, which is charged With the enactment of all resolutions by the as- sembly during their different meetings of the last week. Mr. Livpemasxy, of Cincinnati, rose, and visibly felt in- clined to enter a long specification of these duties; but the Conference, upon some observations of Mr. Jcliinghans, declared Ler full confidence in (he well known zeal of the nominated members, and dro the matter. Mr. Senemacner, of Balt e, then followed. He said:—Our order of business being exhausted, I beg leave to introduce the following additional proposition :— Resolved, The Conference of German Socicties of the United tents for the comfort ana prowction Of passengers Ceapectal ments for the com! emigrants) are the best on board German apa, thas they take tbe greatest care in every respect for bealth and safety of their pacengers. Re it further resolved, To recommend to emigrants publicly— viz. thi the newspapers in Kut ad choose Goren (expecially Hamburg and Bremen) and German vessels canis pomees to America, in preforence to any other coun- urope. “ale resolution, evidently originating in those nume- rout complaints against that pernicious system called “beok mg,” and already denounced by several membors (a previous meetings as the uisance ty the inte- rests of emigrants and bona. establishments, met evea ms Bo queen Se a. Jelliaghaus and passed upai- mou! ly. Mr. JELLINGHATS then made the following motion. . Executhve Committee instituted by the . of tant, and should like to see second General Convention of ference, who had made himself already somewhat conapi- cuous through the introduction of various reactionary wments and proposals in the course of the Com , rose here and read a manuscript, from we only understood that in the name of socities of Maryland and Philadelptia he de. again protest, over agai againat ons, whieh, in his opinion, give too great an can legivlation over German nautical The honorable member being himself, if we are not mistaken, Consul of Bremen for the State of Mary- land, and perhaps involved in large shipping properties, showed hinself exceedingly cautions in taking tke resolved steps at Washington, without the ex consent of the (Lrcrnments of Europe, principally those of the potty nates of Hamburg and Bremen. The same princi non-consistency of the United States concerning fore iterated, and moved their insertion into utes of the Conference, before they and returned to their constituents Mr. Hesse, of St. Lovie, with ardor—1 protest against any such insertion. It would sound like a perfect disavow- Meut of our previous resolutions. 1 hope the Conference will share my e@pinion and second my protest. Sevenat Vorm—Yos, yer. The Pamsunxt—Then’ L ask all those who are in favor of inserting said declaration from the delegates of Baiti- the more and Philideipbia, to answer with ro Mr. Prare, of Philadelphia (thoroughly alonc)—Yes. ‘The Presipest—And all those who are against? ‘Tus Wiotk Asskmnty—No. pa Preapent—The insertion of the declaration is re- An animated conversation now intervened. The samo gentiomen, Messrs. Schumacher and Plate, menaced to withdraw, when— Mr. DrGreck, Secretary to the Conference, said:—1 day, in every protocol, are the votes of the minority ex- actly stated, eo that people can perfectly seo who voted for or againet any of the resolutions? Mr. Fuk, suggested, subsequently, the following pro- posal — Resolved, To print (in German) the fail contents af the pre- ceedings of the Conference at equal cost to the societies pre- went. One of the delegates amended this— Resolved, To order the composition of the minutes, and to wait with the prinung until the cifferemt societies have sent tn the oh hundreds or thonsands of their required coples. Mr. Lixnmtaxy, of Cineinnati—On few occasions had the prees of New York proved a interest in their poy meen of debates for the wel on board the ship or during theit of America. 1 Propose, therefore, to the Conference, vo express, by I vote, our most sincere thanks to the ae, both of the English and comes | tongues. ye motion was warmly respon \ Mr. Sentemactmn (quite reconciliated), proposed also the thanks to the ebair, Mr. Kaufmann, as well as to their im- defatigable President, Mr. Jellinghaus, to whose endeavors the initiative, and let us hope the success, of this move ment for improving the condition of emigrants are en- tirely due. The whole assembly rose in sign of assent. After the returning in some aj ‘inte terms the hearty be oe of the assembly by Mesers. Kauf- mann and Jellinghaus, the President declared the first General Conference of German Benevolent Societies of the United States as concluded, and bade the delegates fare- well. Refore leaving Pythagoras Hall Mr. Jellinghaws pro- posed to the dolegates a visit to Ward's Island, where, aa every one knows, the Commissioners of Emigration have ps ne ree, the poor the helpless mm vaitd omigrest money. the & e ‘or inval Without regard to any special nationality. “4 Refore tion, Judge E Darwin Smith THR OCRAN RANK DEFALCATIONS, Oct, 10.—Martin, President of the Oocam Rank, ve. J & and 8. Jr—In this case the jury re turned a verdict for $60,100 86, Veiug the Cull amount claimed with interest