The New York Herald Newspaper, October 28, 1871, Page 4

4 MORN CITY FRAUDS! Final Reports of the Committee of Citizens and Board of Supervisors. THE WEARY ARE AT REST. Twenty Million Dollars Stolen from the City Treasury. Fraudulent Alterations of War- rants and Vouchers. onDe The Financial Prospects of Danie Bernign the Coming Year. anne Cleaning and Watching the Court House Costs $46,464 Per Year. $21,300 Paid to Employes of the Board of Supervisors Every Year. COPIES OF THE PAY ROLL. $23,670,636 79 Owing to the City in Taxes and Assessments. Report of the Cost of the Armories and Es timates of Their Beal Worth. The Stationery, Printing and Ad- vertising Swindles. Authorization to the Mayor to Bring the Robbers to Justice. The Committee of Citizens, co-operating with the Board of Supervisors, 1n the examination of the city accounts, held their last meeting and com- Pleted their labors yesterday. Alderman Schlichting, in the absence of Recorder Hackett, occupied the chair. In addition to the members of the committee Supervisors Woltman, Plunkitt ani Dimond, Judge Forter aud others ‘were present. Mr. John Hardy acted as secretary. Mr. W. A. Boorn said that the committee had Found that the Sub-Committee on Stationery, Print- ng, &c., were not ready to report until the close of last week. Now we com. | jmittee was prepared to submit the labors | ‘Of tne two committees. In the presentation of these there has been some apparent delay; but tpvestigation has occupled the time of the com- for agooa part of the time, almost night and day. This investigation covered a period of the Vast two years and eight months, amounting to over Ewo millions of dollars, made up of over onc hun- Wired diferent sheets and as many different ac- counts, and that would thus account for the delay. Jn the report which 1s presented a result ts glven to how suMiciently forgeries and frauds or forgeries of rtain accounts to which their attention had been tallied. To do this they had to consult the law as well as the accounts, and the labors of this commit- p had peen very heavy. When they commenced this invesvigation they had no expectation that tt NEW YORK HERALD, SATURDAY. OCTOBER 28, 1871.-TRIPLE SHEET. tnstivations wil cheerfuity tent of the irements of the dence in the administration be restored. government can their appomtment a3 far as posstole without the eae a to send for persons and pay dizappoinied, Nothing, therefore, remains for us but to submit the results of the investigation, which are embodied have endeavored to with fidelity the duty of the trust com- harge, and we deeply regret the ne- cessity of exposing to public view .a record of such in our successive re) We mitted to our c! unexampled and appalling munic!pal irauds. Respectiully subm! ye! . BOOTH, Chairman. Statement showing the list of accounts collated from transcripts copled from the Comptroller's books :— ahitaanih K Ra 163 99 i é SCI 8 A Sa Bae .G, Miller. : é rge 8, Mille 797,733 63 A. J. Garve; 8,306,685 62 G. L. Sebuyler & Co. 625,406 a J, MeB. Davidson & 438,708 E, Jones & Co. Sas 18 Charles H. J: poy Archibald 492,32 61 » Simi 53,858 83 2,605,809 16 $83,799 15 Jon: ‘221,099 61 207,309 37 Dani us. Seymour, Renvard & N33 81 W. C. Ropera & Co. 583,633 21 James A. Monaghan wigs Alonzo Marsh. 144,854 74 Total... 920,748,064 35 New ¥ Report of Honse. . The sub-committee to whom was entrusted the examination into the cost of the new County Court House, beg jeave to report as follows. The chat as they appear on the books of the Comptroller, ex- tend from 1861 to the 7th of July of the present year, and are under the totlowing heads, viz. : New County Court House........ Court House (new), construction of. County liabiliti Adjusted claim: Total charges for building. And for furnishing and fitting up the same:— New County Court House Court House (new), construct 97,204 05. County liabilities, 0. oe... secs . 1,436,719 38 Refurnishing rooms Finan ce Depariment. 87,000 00 Total charges for furnishing........... 2,400,558 77 Mating a total expenditure for the building and furateking of ste eceeeeeensenerens i + 98,184,708 19 their several money was raised are appended to this report, and also a classitication of these char, ‘ges, Your committee would ask you to notice that the }, 184,703 19, which We report as the cost of the new County Court House, is compoeed of charges toned accounts in which the items designate the new County Court nditure; but, in the is sum by no means covers the cost of the Court House and {ts furnish- ing, for we find on the books of the Comptrolter amount, taken from the several above-men' House as the object of the eé: opinion of your committee, two accounts neaded ‘Adjusted claims” and “County liabilities,” In which appear a large num- ber of charges for work done in and furnished for county courts and offices, amounting in the aggre- gute to $5,282,229 10, And after diligent inquiry we further find that many if not most of the county courts and offices are iu the new County Court House, so that to the sum already mentioned as the cost of the Court House—$8,134,703 19—we have to add @ considerable portion ‘of the expenditures charged to “adjusted claims” and ‘county ltabili- ties’’—say three or four millions of the $5,282,229 10— making the total cost some eleven or twelve mil- lon dollars to date. Your committee regret that they are unable to ix More definitely the portion of this $5,282,229 10 be- longing to the cost of the Court House but owing to the loss of the vouchers on which these large sums were paid, and our tnability to fina the parties to whom the warrants were issued, and the refusal of the one party whom we did find—Mr. Davidson—to gly us any Intormes ion or to answer any juestions, é have bad toéxercisé our judgmen determin. ing the division of this sum of $5,282,229 10 between. the County Courts and offices in the new County cone House and in the old Court House and City al We append to this report a detailed statement of these charges. We can obtain no information of the amount of the unpaid or unadjusted claims now pxeek agains! the county for work done on or in the Cour! | House. We here note the following:— Total amount charged under the bead of adjasted clatms— County, for 1899 and 1870... County abilities for 1870 and 1 Total..... Work done on or in county couris and oMces. We also note:— The detafled statements of these accounts we also append to this report. ve have examined some portions of the work to the fall ex- treasury, if conti. of the city and county Your committee have accomplished the object of rs. reason to hope that the committee weuid be invested with this power, but that hope has been order of the committee. pecial Committee on New Court $789,734 34 of these charges under heads and of the manner in which the 328,938 80 6,418,797 58 eee tes oo 810,789,006 83 Of which, a8 already stated, $5,228,229 10 is for Adjusted claims, city, for 1869, 1870 and 1871... 64,823,453 53 conclusions are clear that ten different persons wrote them. ‘These warrants pave generatly been endorsed by Ingersoll & Co, or by E. A. Woodward, or with the We papend to ta report & mull description of these ve appon jescription o! warrants and their en 3 Examination of Warrants and f J. McB. Davidson & Co, J. A. Smith, A. Hall, Jr aud C. D. Bollar & Co. M’B. DAVIDSON AND CO. Sensesuss Sapgceeess = fe g ie 2taseeszesesss z i) a 7 My. Da} as but one partner, who resides at Sessler te ive atvention to 8: and vi Sar Srey, few weeks for Coosaltation with Mr. Da- vi AD 5 % "ben Remarks, wa ara tana eangigh” A ene 5 ls e ether vouchers are miasi pid njonate Warrants were all found and nave been examined, Nos. 1, 2 and 13 are endorsed by J, MoB. Davidson & Co,; the latier was collected through bank No. 70, No, 3 was drawn to the order of J. McB. Davidson & Co. or (in Other ing and writ Henry Smith, at- torney, and endorsed J. McB. Davidson & Co..’ per Henry Smith, attorney. No.4 was drawn to the order of J. McB. Davidson & Oo,, and endoraed Henry Smith, attorney. No. 5 was drawn to and endorsed J, McB. Davidson & Co., and stam; Bowling Green Savings Bank. Nos.’ 6, 7, 10, 11 and 12 are all drawn to and endorsed J, McB. Davidson & Co, ana, eager gas endorsement are the initials in ped it 7 Nos. 8 and 9 are drawn to and endorsed J. McB, Davidson & Co, There is nothing tn any of the warrants numbered 6to 12 inclusive, to indicate how they were col- lected, the inference being tnat they were paid at the counter of the Broadway Bank. _ ‘The indorsements of J. McB. Davidson & Co. on Nos. 5, 7, 10, 11 and 12 are, apparently, not in the writing of Mir. Daviason, ” PPaTeauy, not New York, Sept. 28, 1871. J. A. SMITH. he aa dg is eens SSASEESLSRSRSBRS Bez eae Fy = ie PERS: Soe28 i Remarks. Vouchers—Ali missing. Warrants—All tound but No. 14, which is missing. No, 2 ts endorsed by J, A. Smith, and under that written Woodward. No, 3 is endorsed by J, A. Smith and also by BK. A. Woodward. Nos. 1, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 and 16 are en- dorsed by J. A. Smith and also by Ingersoll & Co. No. 16 is drawn to and endorsed A. J, Smith. The endorsements of J. A, Smith on these various checks are unquestionably not genuine, there being ten distinct styles of writing. The committee can obtain no tnformation about the whereabouts of Mr. Smith, hence they have not been able to see him. 4. HALL, JR. 1—Juno 9, 1889..... 1870. 1,296 10 bey a 31,448 By 21,014 86 ert 22,640 00 which 1g d. Rem Vouchers— All missing except No, 1 made out in due form, sworn to and receipte: Warrants—No. 1 is endorsed by A. Hall, 3r.; col- lected through Bank No. 11. at No. 9 is endorsed by Arch Hall, Jr. ; collected through Bank No. 70. N 2 to 8, inclusive, are endorsed Arch Hall, Jr., and under the initials, in pencil, “E. A. W.”” These en. dorsements, we think, are not genuine, LMay 12, 19067, DOLUAS AND 00, payee 2-dune 5, 1869... Siaoor Ey igs FE SsneaReses: 82,828 $2,688 89,260 39,950 18 89,614 59 M4—May 37,1679 125,630 56 }3-Jone 10, 1570. 67,487 21 16—June 8), 1870, 49,208 14 Hi—Janess, Ist0.: 87,072 16 —Aug. 1y Vouchers--a1i missing.§ ease Warrants—Nos, 15 and 17 were not-found. Allthe others are endorsed C. D, Bollar and Ingersoll & Co., with the exception of No, 2, wluch is endorsed E. A, Wood ward. The endorsements on these checks are various, and on most of them are velleved to be not genuine, Coat on books, direct..... 64.0... .05 Adjusting claims and coauty fiabilic etre 1 kopt therein. It 1a obvious, however, .that there 1s no legal authority for said bureau, or for the em- ployment or continuance of the County Auditor, clerks and others now engaged therein. ‘The existing law expressly deciares that Ail drawn (rom the by authority of the Roard of Supervisors shall be upon vouchers for the ex diture thereoh, examined and allowed by the Auditor and approved by the Comptrotier, ‘The only Auditor known to oF authorized by law is the head os the Auditing Bureau of the Finance Department, created or continued by the latest ‘amended charter, which tis herein quoted. The following 1s 8 list taken from tne “pay roll of officers and appointees of the Department of Finance ia the Bureau of County Affaire’ for the month of September, 1871:— t per Per ut $6,000" 500 0) 8. C. Lynea, Jr., County Auditor, 3 John Houghiating, chise clerk. ome B33 34 Wan, Jarvis, Asniitant Book kes 1 235 M. J. Maloncy, Firat Aasistant Clet 8,000 250 0. W. O'Counell, At it 9,000 16 68 John F, Baker, Assistant Clerk. 1,200 109 0 John F; Carrol % Clerk, 1500135 00 F. A. Connolty, Assistant Clerk. 10 135 00 istant Clerk, 100 «135.00 A. 8, Luther, Assistant Clerk. 200 100 00 P. MoGinness, Messenger. 000 Be wu Total for one month... Belang st the rate of $24,400 per annum. dition to the above “regular” pay roll, there setamatine eaten ‘temporary clorka’’ in the same bureau upon whioh the following names appear for iz Mepth of September, 1871, vid.:— a At per tt. os Lawrence Morrlase = eS ‘#6 68 00 o i Total for one month. Being equal to $12,800 annum, m: an renner this Bureau or Qounty Affairs $37,200 Per annum, the whole of which, 1t is believed, might ‘and should be saved to the taxpayers, The force of clerks now employed in the Auditing hie Soy eee bpp as stated below, is an ev ample tor the performat ui pe ee cthaptse Boo or whe Lawe of 1857, ag re-enacted by section 6, of chapter 190, of the Laws of 1870, were devolved upon said bureau. It is confidently asserted that there is no legal or Practical dificulty in the way of having ali the fzsnolal accdunts of the county transferred to and hereafter kept in the same books a8 those whion contain the like accounts of the corporation. ‘The fol!owing is a copy of the ‘pay roll of officers the ent of Finance in and appointees of the De eau iting Bureau” for the month of September, a At Per Williaw A. Herring, Auditor of Accounts, org esto . Herring, Auditor of Accounts, « J. Townsend Connolly, Furst Assistant A\ 00 00 ot uns. 333 88 Michael Meehan, First General Cleric. 280 William H. Wi Second General Cierk. 91 66 Tim General Clerk, 166 Lovell Purdy, Jr., General Clerk. 166 Alex. Moran,’ Messenge 135 09 Holder Mosher, Messenge! 83 8s Total for one month...... G96 64 —Being at the rate of $27,100 per sanum.” TRE CLERK AND ASSISTANT CLERKS OF THE BOARD OF SUPERVISORS, By chapter 190 of the Laws of 1870, entitled “An act in relation to Supervisors of the county of New York, and to constitute a new Board therein,” passed April 12, 1870, which took effect July 1, 1870, it was enacted as follows:— SkorI0N 1. The Mayor and the Recorder of the city of New York, together with the Aldermen, who shall be elected under the provisions of an act entitied ‘An act to rec ize the local government of the clty of New York," passed April 5, 1870, aball, on and after the first Monday of July, 1870, oom- pose abe Board of Supervisors for the county of New Yo And each of sald oficers shall be a Supervisor of said coun! Sxo. 4, Neither the Mayor, Recorder nor Aldermen snail receive any additional compensation for their respective services as Supervisors or members of the Board of Super- vi (By section 9 of chapter 683 of the Laws of 1871 it was enacted that “each member of the Board the county er ork, exogpting the Mayor, aball hereafter receive al anaual salary of ‘Thus ie 1d addition to the sslarios of tho same individuals as Aldermen, 4e.") Sto. 8 No money ahall be cratwa rom the freashry except ¢ shall have been previously appropriated to. the pur- ‘pose for which it is drawn. sc “ Suc. 6. The Finance Department of the Ma; and Commonalty of the elty of New York shail have the like form the like dutios In regard to the fecal com Cerna of the Board of Supervieore, constituted by thie act, as the said department serene ‘5 tg the sda, kel Declincnaly oe dra from ir, Aldermen wee ae a ate All e city of New York. ‘mot wo treas- fry by authority of the Boardof Baperricors. shall pe-apen vouchers for tne expenditure thereof, examined and allowed the Auditor and approved by the Comptroller; and no suc! ras by tbo Compirelir and coumletsinted ‘wy tha hizeee wo by Comptrolier and count ry and Clerk of the Board, and no other warrant snail be neass- "Dec. 7. No allowance oF payment beyond legal claims aball Rc. 7. No wance oF meni bt ever be allowed by the Bout SEC. 10, All officers and suborJinates of the existing Board of Su ors, which wit be supe: bythe Board con- stituted by this act, and who may severally de holding any ollice or place under the superseded shall continue in their ‘ive offices and places under the new Board hereby constituted, subject to removal for misconduct. Whenever avy vacancy in said transferred and continuea Offices or places shall occur, it shall be tilled by the Board of Supervisors hereby constituted. It witl be seen that the tenth section of the act above quoted continued in office “all officers and subordinates of the former Board.” ‘The following copy of the ‘*Pay roll of the Clerk and attendants of the Board oj Supervisors,” for the month of Septemoer, 1871, shows the names and compensation allowed to said officials, as follows:— ” —_—_ tee, whion was inst,, the Isbors of | lution of the Commissioners of the Sinking Funds the Assootatod Comunitees of citisens were direoted | suspend ings fa relation, to. the samo, Om exclusively to the invest 0 of certain accounts | referring to the minutes o1 said Commissioners the of expend! Since Only resolutions found relative to that subject were cures. tumo, while awaiting the action of the Board of caper upon the re- ditional power ase ocanutas of Citizens have con: 0 . tinued. their t inquiries ‘inthe same direction, and the following, to wit:— BXTRACTS FROM MINUTES OF THE COMMISSIONERS: OF THE SINKING FUNDS. May 25, 1893, volume 5, page 93. Nave also given some attention to other branches of The Chamberiain submitted the following resolu- oe gubsect committed to Sen. ae ton, which was adopted, viz.:— i examinin, alance sheet Rosolved, That the aub; ledger of the Corporation, submitted at torrent of fn Dy Re graye Ble bt topos fast the attentuon of the committee was ar- | of the same, be referred the M. and (i rested by the amount of assessments, Penn Bey, counsel to act in conjunction with taxes, rents and interest ‘apparently due to the Cor- poraeen as shown by the debit paiances of the fol- lowing accounts, viz, arose {mprovececat Fund, Gounse s oration to enforce at once the rights December 17, 1868, volume 1 The Chamberlain ‘submitted’ Uittolltring resola- tion, which, on motion, was adopted, viz. :— Resolved, That the Comptroller be and he is hereby author. ized to ai, d nettle outetan Claims for wharf and pler rents," * SNM*ANdIDE dlepuled 6 fol 8 motion, adopted, viz. :— wig, - Resolved, That ali claims for arrearages of ferry , Aldermen and C ioe due the Mayor, 4 a a ” mmenany, of mand Oe New York be re jayor. Chambertain, with full power tattle Bad eajuet foe adjust It would geem that the above and all other claime due to the Corporation should be closed. : Upon a cursory survey of matters in the Bureau of City Revenue the altention of the committee was rected to the non-payment by ex-Alde! Farley of the bar ase money for the pi known as No, 74 Maiden lane. Sought by Corporation sale of rs’ gs hold ia ye ber ,, re res estitt ‘held {a at ml Aaah . aod The results of the inquiries which your committee have been able to make in relation to the accounts ree oe or EEE ULPROVBRNT POND, 1 (PROVEMENT The balance due upon this account is composed cluetly of advances made to contractora and other payments during the past five or more years, upon & gieatnumber of street improvements of various kinds, wnich have been wholly or in part completed, the cost of which ts, or ought to be, reimbursed to qre treasury by assessments upon property in tl Telebyoehooa of anu ocr nosed to be itostioa Op for the sump of ©". 250, of whicl CON", ancl was allowed to enter Into ul the property without settling the bal auch fifterg nts. fi {i Syia binount ing to the terms of sale. The committee of the $4,398,040 16 There pee sum for “pre- | opinion that such a transaction is anything bus sa, taeT aaa ttt ced up toe | Scag” of” ai "Faiy oe oa ments can be levied, or eset Ot Ceanet BS who. Uave porinitied ii, The early abenuion of Acting Comptroller Green and ration Counsel is recommended ‘There are also some cases in which, by roasoal vw. Pv. "*+ ig belleved that only a errors and irregularities in the pr of tne . Common Council respecting them, it 13 supposed eee se anat teal ain ceaete saa phos aatenoracnts can, be made, the collection of | gree of tw SM ont | “gajusting’” and sete enforced. But there is @ large amount | the Finance Depa, ent 10 e rd SEONG te, aeuaey ayers | wand of ua mig, aoa" as mer of ic In all cases. where work remains unfinished be- © cits mat ward of haifa million of dollars, Would effect the adjustment and collection or a g6sd por ton of the many millions now faifiy due to the cor. yond the time stipulated for its perlormance the | poration, as herein stated. ” contracts should be declared forfeited and new con- et ASSESSMENTS VACATED. > tracts made, resort being had to the securities of Tn addition to the sum of $164,301 77 now the original contractor to make good any loss from | ¢o the debit of this account, it is believed that advanced prices allowed to new coatractors. In all | considerabie sums ol like character will yet have te sats tree prantng Seta vege: | Waits ea adin' hy "aa eg eae - | made xation, woul ton to recoveradvances made in good faith for the £ i “4 inten: to be equitable that the ee evel tional errors and irregularities - rooned mee sould be Feinected by Yegition in r? execution of works petitioned for by and designed for the benefit of ret owners, such ita 68 Of @ RY PRReR BP po i SG | LOMUIEA SF Tattdadad ud Legislature, in procuring rine. esaage. of various sxecated ee tor the Hl laws affecting local interests, show how readily all necessary enactments can be ovtained for the gen- Of ree ena = eral benefit of our pcopie, perty owners in the vicinity of such works, Dy CIsh it 1 INTEREST ON ASSESSMENTS. upon to redeem the assessment bonds and street The balance PS jer pad 44 due from this Soconnt, Povemeont bonds issued to provide means for de- the committee find, is composea of an excess ol raylug the expenses of ext such works, Fela or ite Eaaitgtet aa Sted a | Kneyten Ged SwTGs pan ee a 5 , but must in the street improvement a bonas including also va- the pockes or une taxpayer. omniing rious amounts refunded upon invalid enles for non- payment Of assessmeats beyond tne receipts for in- reat On assessments collected by the Collector of Assessments and the Clerk of Arrears, and for in- verest on advances made to contractors. The only legitimate means of providing for vis deficiency is to raise the amount by taxation. The committee feel it to be their duty to express the most emphatic sud unqualified disapprobation of all transactions of this character. While the laws relating to the Issues of assessment fund bonds and street improvement fund bonds are believed to authorize the application of the interest collected from assessments to the payment of inierest on such loans, there is no legal warrant for making [Eee for that or any other purpose, without & balance suffictent to pay the same has’ previously been provided to the credit of the proper account in the Chamberiain’s, as well ag the Comptroller's books. In respect to this account of “interest on assessments,” the monthly balance sheets of the The committee are without information to enavie them to form an opinion as to whether the rights and interests of the corporation have been and duly represented by the law artmen: in the cases of tis kind which have lately been tried in the Courts resulting in judgments against the city, THE RECKIVER OF TAXES. According to the balance sheet ot the ledger of the Receiver of Taxes, dated September 40, 1871, Bw were taxes then remaining in that bureau jected amounting to $5,963,538 07, as follows: — 8 on personal estate of 1853. Tai ‘Taxes on personal estate of 1853. Taxes on personal estate of 1854. ‘Taxes on porsonal estate of 1855. ad sesneaee SSSASITARSSEGLILEIA £5 ae ‘Taxes on personal estate of 1558, Taxes on persona! estate of 1859. Taxes on personal estate of 186U.. Taxes on personal estate of 1861 Taxes on personal estate of 1868.. 3 general ledger for more than two years past show xes on personal estate of 1863. 48, that It has all the while been overdrawn, as follows, ae a personal eatate of 1866. Say ust : Taxes on personal estate of 189 8 Ob personal estate of 148. Es * onal estate of 1S#y. Taxes on oth personal and real estate, 1870, Making a total of On inquiry the committee are informed that, witm the exception of those for the year 1870, all of the. above amounts are for taxes on personal estate. Upon the expiration of twelve monshs from the dave of the levy the taxes on real estate are sent to the Bureau of Arrears, to be ultimately closed by # Sile matt roperty subject to the itens tn re But there are no similar means provided by law for the enforcement of the collection of taxes on per- sonal estate, In pursuance of section 6 of chapter 293 of the Laws of 1861, there has latterly been in- cluded in the Tax Levy of each year an amount to provide for the deficiencies in the product thereof, occasioned by insolvenctes of persons assessed, &6., &c., as follow: 426,901 committee learn that, for some reason not ap- parent to them, the usual provision against deficien- cies in the product of the Tax Levy of and fortas 1870, 1871, May 31 1871, July 31 1871, Septem! The committee are unable to ascerta! are in pr. for reumbursing this large deficlency, except by future collections of interest on assessments, which, at the annua! rates hereto- fore, wilt Tequire several years to make up the amoun' e committee are informer that it is proposed to Provide for the next-interest payments on the “‘Aa- sessment Fund bonda!? and “Street Improvement Fund bonds,” to be made on November 1 proximo, by an application of tax means provided this year by the Two Per Cent act, aud they are ery of the opinion that the advances made for the last pre- vious payments of interest on auch bonds on May 1, 1871, should be provided [rom the same source. FIRE DEPARTMENT ADJUSTMENT FUND. The $521,952 87 due from this account represents the amount paid to certain suburban firemen in 1869 aud 1870, the money, for which purpose was raised by issues of Fire partinent stock authorized by section 7 of chapter 876, and seotion 7 of chapter 383, passed April pg stock there was issued as follows: in z | that any $809,117 2 1866... + 288,463 33 1487, passed May 12, 1860, | ‘1 26, 1870, would require so longa time or that they should | Upon and furnishing of the Court House, and have, present year was omitted. = | with the help of competent experts, endeavored to | Total cost of Court House. Per Per it would seem that measures should be taken to have tolook atso large a number of figures. Mr. | form some esitmates of the value Tecetved vy the ‘ee Sepa W dais elie Aum Mesh, | otal recoipia... finally close all items of unpaid taxes, Booth conciuded vy enumerating the different re- | county for the monéy so liberally expended, and | Adjusted claims, city... Sone Fie eee rd ‘All taken py the Sinking Fund at pat within three or four years, at farthest, from thedate ports witch would be presented, which were all | With the following results. | Sates, J. MeB. Davidson a ¢ E. A. Woodward, deputy, 400 | ~The expenritures of tne proceeds of the above | thelr being levied. a a are found below. i ft is but due to the gentiemen whose aid we 4 641,900 49 James McGowen, sergea: hu mentioned stock are represented by this account of Of the large amount of such items now apparendy Bgreed to and are fo g solicited In these examinations to state that they 18,876 90 I" J. William McGowan, acting messen; | Tire Department Adjusument a” and of | due to the municipal government the committee are Whea Mr. DONALDSON had read the report of the | nave Deriormed the duties assigned them patiently : : Thomas Whitley 1id| fobowes aus y _ @nd are a8 | without Tellable information in regard to tae efforts sourt se he state an carefully, ani at ey have endeavored, in di 849,436 76 mnennee <a ee | made or which show ave made to colleet Commuttce on the Court House he staied shat here | Teaching their several conclasiod™, to act in’ ait | cb. Holar& 727,00 jadi 4 VGH th 2 ai77s | '869—Vctober 20, paid Thomas C. Fields, assignee, the same; neither are they able to determine the Bretted (hat it had te <ignatures of only two mem- | firmness and equity, and your committee does not | A: Muller + RALQ5L Bb pea meine g thao Paes 5t oe) . for services of members of outside Gremen degree of credit which should ve given to statements bers of the commitice. Alderman Plunkity was | hesitate to adopt and embody their reports asa part | 9%: & Muller eS 6007 Oe te ee icpartment y prapae tie te gata Te’ | sste—sune, onid t. O. Prolda, sssigase made io them that many of such Stems have in r as of its own. in is e 0 Lt + D July §, paid T, C. Fi signee. been collected, although rema unaccre Present, aud would provably give ls reasous Ler nov | Ty Tevorts of the experts Ip detall are appended | Pwmsor value. 299,706 00 annum. It is believed that the whole of this amount hogttincn ong and open upon the Dooks of the Receiver's oftice. Bigaing the report. to this paper: Old Court Honse. 43.293 50 could and should be saved to the taxpayers. The Amount paid T, ©. Fields. This being a subject of very great importance the Alderman PLUNKITT said that he had recetved no 35,552 00-- 903,551 50 | Soaeaatent tenes Leet Later Maraeeree rahyaid te various mdividuat tire committee earnestly recommend the alention ef 7 Sohn tne Finance Department to tt, pOveNRien to the comimiiseee antl Thursday, SM HAS | 1955 County Cour ae Je 209,618 26 | ample to obtain all necessary clerical aid not only for . CLAIMS AGAINST THR COUNTY OF NEW YORK. he never saw the report untll it was brought to | County cou! P. Woods & Bro. 10,715 58 | both Boards of which that body is composed, but for cr him that morning. He did not decitue to sign the Fepourt, but he wisned to Jook tt over, and if he did Rout approve of 1. to write a minority report, Mr. DONALDSON said he was sorry to be obliged to reply to Mr. Alderman Piunbitt, but he knew well | Ghat the committee met every day at two o'clock in ‘that room, The report was prepared a weck ago. ‘A genueman invited Mr. Piunkitt to attend at his (Mr. Donaldson's) office, to sce the report at any time during business hours. He (Mr. Donaldson) ‘had also sent over to Mr. Plunkits’s ofice on Thura- day, wud on Thursday night sent a young man to ‘Dim, who faticd to find him. Ropori of Associated Committee of Citize ‘To Tug CuAIRMAN OF THE Jornr CoMMITTER OF _ PBRVISORS AND ALDEKMEN APPOINTED TO INVES- ‘ qioare tun P COUNTY oy New Yous:— The committee lavitcu by the commitiee of the Board of Supervisors and the board of Aldermen to “undertake an impartial imvestigation Of tue city and county accounts’ would further report that | ‘hey entered upon their labors without any knowi- uge of ihe extent of the city and county indebted. | ness, sad without defaite opinions i regard to the charges of corruption and iraud alieged against tuose now holding prouluent omces, In this investigation your committee have reached the following conciusions:— 1. The debt of our city & doubling every two | gears, 2, $3,200,000 have been paid for repairs On Bt> | mories and driii rooms, the actual cost of which was loss (han $250,000, 3 Over $11,000,000 have been charged for outlays ‘Dn an vofinisued Court House, for which building completed an tonest estimate of real cost would be | Ress than $5,000,000, 4 Safes, carpets, furntiure, cabinet work, paint- ‘ng, plumbing, gas and plastering $7,289,466 41, Which are valued by competent per- bons, after a careful examination, at $621,180 49, 6. $460,009 huve been pali for $43,000 worth of lw city and county have cost in two years aud eight Months $7,160,212 23. 7. A large number of persons are on the payrolls Of the cuy whose services are neither renaered nor Pequired. s. Figures upon warrants and vouchers have been fraudatcnuy altered, and payments have repeatedly nade on (orged endorsements. With these facts before them, your committee are | compelied to report Lo you tuat, in tucir judgment, | frauds and ter nave be pve: co} iés of the most iniamous charac- ninitied with tie conuivance and co-operation of sume of the Officiais who were ap- | pointed to guard the intere: ‘The condition of the city and county finances, Phown vy these investigations, has served to ¢ pr all 3 ce la the Mausgement of the pres- at Cily otic + While not desiring to arresc the important im- provements now in progress, your committee still eer it absolutely essenti hat expenditares tn all de; Ahe lowest possivie tb ouicer aud Bularied eciuploye Whose servicers ure no! Ine ba be discharged or requested to revign; that con- Jacta be subjected Lo the most rigid scrutiny, aud ts of the people. reduced (0 all expenditures be reduced to au amount ciearly | within the fnancia: ability of the treasury. Bitate Whe borrowing of large sums ot money at au | arly day. Au appeal imust be made io moneyed fnatitations and to capitalists, Besiuea the $20,000,000 due as taxes $18,000,000 are bite to i current expenses and obligaions maturing | ont y After tual, $18,000,000 Lo $20,000,000 will be demanded for the frst ten On the 16th of next January, ‘months of the ensuing year under the most evonomi- cal administration of the city Hnances. yi committee regard as futile any attempt to borrow these large suins of money while the city 18 trolied by its presevt management. eorhe onuting debt of the city of the people. fi Of the past two and & half years are to be aah ‘continued your committee cannot but view @larm the consequences to the credit and They are, however, of the cllusens auc the mouered tne olty, taxpaying Farts: © ACCOUNTS OF THE CiTY AND | | County courts and offices. have cost | COBE | New County Court Rous Yt mber. f, The printing, advertising, stationery, &c., of the | aM | New County Court House jal to the credit of the city | is entirely within the But Wf the expenditures and ounty..... Tot “8 Estimates of vaine. $334,583 79 junty cou ‘BUT316 70 Total... . $641,900 49 Estimates of valu +++ $18,876 90 FURNITURE, CAKINETWORK AND FITTING UP. Angerwoll & Oo, New County Court Honse.......... $755,004 54 | County bulidings, courts and offices. 1,094,413 22 Total... 105 27 161,799 48 $727,904 75, New County Court House $156 78 13 $5,168 33 County buildings and offices. 844,474 90 BORA 85 «93,060, 187 O1 New County Court Doute. ‘Total of above... New County Court House . 10% 00 Ola Court House, 2 60 City Hail... . 85,582 00 TOU. ceeeesccereee $304,501 60 PALN'T A. Hal) New County Court House. ° County courts and oflices Total seecees . PL Woods & Bro. New County Conrt House. ‘ New County Court Honse.. Keyor Co. County bulidings, courts and offices. 060 02 Re we 55,044 53 CARPENTER WOMM G. S. Miller, New County Court House County courte and oilices. County buildings, c Repairs and al Total... New County Court Houss.. 8,051 67 | | County bovidings, courts a nd aces. 98,709 47 County courts and office: 5,964 26 New County Court Hose. ce 76/885 14 Total of above. rae 1,081,108 46 On this Work we have had no estimates made, aa | the examination could not be satsfactory without The demands upon the city treasury Will neces- | the attendance of the contractors, In pursuance of their duties your have examined some of the vouchers Warrants of the parties here mentioned. Oj early date, bot those Of 1869 and 1870, coverin, of two or three which are lost or misiaid, ‘The endorsements on the warrants of'the,order to which they are drawn are various aga ir and do not appear to be written whose favor they are made, nor drawn to the order of J. A. Smith. mente om | they have taken up the subject of pay rolis in only committee and Moat of the vouchers are missing; those we have seen were the ueaviest of the payments, were not to be found. The warrants were oil shown as, with the exceptiua ular, the parties in 182,631 92— 262,965 70 89,500 00 ss. 914,890 65 | 13,752 00 By ee users 34 | "J. Garres ¥ r Estimate of vaine 10,060 00 | BRUAPIT Soap Os books Salen. ; 08 ‘$184,507 73 | Garpeta. F 641,90 49 Furniture, ae. 60 a Painting. 89,500 00 Plumbing Taba co 514,590 65 Plastering. 70,060 00 19673345 4 Total 87,389.466 81 JOHN J. DONALDSON, Chairman. Report of Special Committee on Pay Rolls nnd Salaries. W. A. Boorn, Chairman:— Str: Your Committee would further report that two additional departments, not thinking it neces- | sary tloexamine any more, as these show a degree ol waste and extravagance quite unprecedented, ‘The pay roli of janitor watchmen and cleaners of Court rooms reveals the following facts: There are sixty-five persons paid $46,464 per annum. Of these, from one to five Women are paia at the rate | Of $52 each per month to clean each room; or from ; $624 to $4,000 per annum ts required to keep each | room cleaned. The Hoard ‘ot Sapervisors, which meets on an | average twelve times per annum, pays for their | meetings $21,300 per anuuin to employes, } The Bureau of Finance for County Affairs pays | 200 clerk hire, all of Whicb is illegal, ana shouid | be done by the city clerks. | ‘The salaries paid to employs far exceeds the rate | of compensation paid by private individuals in all | the above instances, | For the particulars from whicn the above facts are gicaned your committee would respectfully refer to | Paper attached marked A. PAUL N. BPOFFORD,| Commitee J, A. ROOSEVELT, —{ on Pay Rolis. | MEMORANDUM POR COMMITTEE UN PAY ROLLS AND SALARIES, For @ long period prior to 1857 the Board of Super- visors of the county of New York was composed of | the Mayor, Recorder and Aldermen ot the city of | New York, The Clerk of the Common Covncu | | always officiated as cierk of the Supervisors also, ‘The Counsel to the Corporation and the Comptrotier, Chamberiain, Receiver of Taxes and other officers of the Finance Department performed the same autyes in relation to ali county matters as they were required to perform m relation 1o the affairs of the | corporation. The accounts of the county and of | the corporation were all kept in the same books, as representing s common Interest, Jhapter o ¢ Laws of 1857 provided that the Mayor, Recorder aud Aldermen shoud no loager be Inembers of tne Boara of Supervisors; but in place of thoge oMcials said Board shouid thereaft | be composed of tweive Supervisors, to be elected upon @ general ticket. The sume act provided aud required (secon o) that The Finance Department of the Commouaity of the city of New York, and its have the like powers, and. periorm the like ¢ to fisewi concerns of anid Boar, ae they pow the local concerns of the said Mayor, Aldermen aud Come monaity, All moneys drawn from thetrea c Of the Board of Bupervisors shall be upon voucton tee Thy expenditures thereof, examin ed_by the Auditor All the provisions of the act above referred to con- tinued 10 be observed until the year 1869. In De+ cember, 1858, the then Board uf Supervisors passed an ordinance entitled “Av ordinance to regulate the vinance Department of the county of New York," Which ¢reaied, or sought to create, an additional bureau {o the Finance Department, with a chief jo they Beem to hare been collected through the ordinary channel! of collection, the Clearing House, but have appar- entiy been paid at the Counter of the Broadway | Vorporation. Bank. From We would mention . particularly the warrants | Snancial business of The endorse. | tt these Warraats are 6) diercat tat our | fours,” and approved by the Compiroits ick t be orawn therefrom except on ‘the warrant drawe by the Comptroler and count ghed by the and Clerk the Board, and wo otuer warrant shai be necessary fur such PURDON ah | 7, No atlowanee or payment beyond | wer be alluwed by weld Board We cree clerk, an auditor, a bookkeeper, an assistant book- per, AM aawistant clerk apd’ a messenget,” wad peorided for keeping Ux 1 ae ri ig the county accounts books entirely separate trom those of tne to the present time all of the the cout ty has been transacte: and through tin sailed ‘trea of her at. the Mayor, Recorder and Aldermen, as Supervisors. To enable vou to form an opinion as to the necessity of continuing this lal ferce of clerks and attend- ants upon the Board of Supervisors, your committee beg leave to state that upon a careful examination of the prioted proceediugs of said Board since January 1, 1869, they find that the number of ses- sions held by them been as follows:— To 1968, Qacssions. In 1871, to Sep- {a 1870, Suessions. tember 30. Total. 83 sessions. CLEANING AND SUPPLIES FOR COUNTY OFFICES. The “pay roll of jamitors, watchmen and cleaners of court rooms, offices and buildings of the county of New York,” for the month of September, 1871, con- tains the names of sixty-five persons whose occupa- tions and compensation are as folows:— 15 sessions. Per Pe Annum, — Month. LJanttor (£. M. Haggerty), new County Court $2,600 «= g2u8 34 1 ANooaess 160) 125 00 joure.. n 1 Watehi 1,600 125 00 1 “Taking charge, House... 100 06 1 Janitor, Sheri ‘a oce. 100 00 1 Janitor, County Clerk's office. $3 34 1 Keeper, brown stone building. 53 4 1 Assistant keeper, brown stone Bu 3 Cleaners, brown stone building... 156 00 12 Women cleaners, <c., Supreme Court 64 00 7 Women cleaners, Ac., Superior Court, 364 00 5 Women cleaners, &c., Common Pleas. 260 00 4 Women cleaners, &o 208 00 2 Women & Court ess F seze2s 52 00 3 Women cleaners, 186 00 ‘oman cleaner, A ene 3 Oi sO ‘omati cleaner, Ac, Buren (carbon Nate dele hipey 62 00 2 Women cleaners, fc., Coroners office. 104 00 4 Women cleaners, &c., Supervisors’ rooms 08 00 4 Women cleaners, tc,, Tax Commission- ere’ 100) 1 Woman 3 Women cl rooms 1 Woman cleaner, Grand Jury roo! 65 Persona, Total for month. ...... —Equal to $45,464 per annum, The Fespousibility of longer continuing the sala ries Of public oMicials at the rate heretofore allowed and paid to them is now py law evolved upon the Board ot Apporyonment created by chapter 533 of the Laws of 1871. The third section of said act au- Uhorzes and requires the said Board ‘‘to regulate all salaries of officers and employés of the city and county governments.” PAYING THE WAGES OF LABORERS BMPLOYED ON THE PUBLIC WORKS, Inring the time the committee have veen engaged in the performance of their duties at the new Court House there have frequently been large numbers of oeaiy | men congregated there to draw their wages from the Chamberlain, and on epee it is found that the jarge force of pipemen and other la. borers, numbering from 2,560 to 3,000 men, how employed are usnaily natd every fortnight. Under existing arrangements these men are pald only at the Chainberlain’s office, and in going there for that purpose aid drawing their money @ hali day is occupied, involving a loss to the city of from $2,500 LO $3,500 for each day, or $5,000 to $7,000 per jonth. Monasmuch as the amended charter of the city now in force (articie 6, section 33) makes it the duty of the Finance Department to “prescribe the manner In which all salaries shai be drawn and the mode by which ali creditors, oflicers and empios¢a of the Corporation snall be patd,” 1t would seem to be the duty of the Comptroller, without delay, to devise gome means of paying the laborers, upon or near to their work, thereby avoiding the serous loss which fa sustained under the present system, Repert of Special C on City and County Accounts, Debts, &ec. The Joint Investigating Committee of Supervisors, ear avis ne" Nous, ‘N uw Court Hovss, hiigiustytd New Yours, Oct., 1871. } by CHAIRMAN OF THB JOINT INVRSTIGATING JOMMITTRE: — Previowa to cg last meeting of the Joims Commit Before closing this report the committee feet it ta be their daty to refer to the requirements of extat- ing taws and ordinances in respect to the presenta. tion and auditing of claims against the county, and to state what they have found the asual practice in Tegard to those matters:— LAWS AND ORDINANCES RELATING TO THE PAYMENE OF MONRY FOR COUNTY PURPOSES, Acts of the Legislature of the State of New York. Accounts for county charges of every description shall be presented to the Board of Supervisors of the county, to be audited;by them. (6 Rev. Stat, L, 904, section 10.) Losses WAT, 420. Srv. 2. No account aball be andited by a Auditors or Supervteors, or Su ‘any services or disbursements, uniess such mare out in items, and accompanied with tached to, and to be died with such account, made by person prepeniiag oF claiming the snes, thet such account are correct, an services charged therein have been ja fact made or renaered, or necessary to be made or rendered at that session of the Board, and stating that no part thereof has or satisfied. And the Chairman of such Board, or either of sald Superintendents, fa hereby authorized to administer any OOM required under this section. Lave: 1851, Chapter 590. 8 No money shall be drawn from the Treasuey, ex- cept the same shall have been previously appropriated to the Total payments...... - $52,962 7 The committee are informed that for the able ser- vices rendered to the firemen of the suburban dis- \riots, in procuring the passage of the laws making provision for auditing and paying their ‘claims’ and collecting the money from the Corporation, Mr. Fields, who was @ member of the Legisla- ture from the city at the time, was allowed by them the very liberal fee of firty per cent, which would amount to something over # quarter million of dol- lars. ‘Ihe Fire Department stock bears interest at six per cent per annum, the principal being redeemable in 1899, and both being required to be provided for by taxation, GENERAL FUND. The balance of over two millions apparently due from this fund consists of an excess of appropria- tions from it made in the year 1870. The only legiti- | Mate means of making good the deficiency is by raising the amount by tax. ‘The obvious intention of the Legislature has been to limit and restrict appropriations and expendl- tures for all eity and county purposes (other than those provided for by loans) to the amount of meang annually provided by the tax levy, but this very plain and obviously proper requirement of nnmer- Ous laws passed with the last few years appears | purpose for which it is drawa, and no expense shall be taour- to have been overlooked, if not wholly disregarded. Secarieseet it ick naan an es ity aig (Board of Rye Sete esp diy et etd in the Treasury, auficient to cover such expense, shall have ri The large balance of $6,606,879 66, apparently due on this account, consists of arrears oP taxes on real | Yegu previously made. Department of the Mayor, Aldermen estate, Croton water rents and assessments which | and Commonalty of the city of New York its of have been sent to the Bureau of Artears from the | shall have the iike powers ana perform the like daties in re- Receiver of Taxes and the Collector of Assessment: al concerns OF said. Bosty, aa they possees s lg is fow'being®aiverised af we unrata | Scaseta ne ee in, vertised of the unpat Ff ' taxes and water rents for the. years 1805 tsar end, Hanae oe catare thereoh easentiee. and, allowen. OF Gab 1868; also that it is ine intention of the Finance De- | Auditor and approved by the pI ‘r ‘mot partment to bold @ sale for unpaid assesaments, of J] be drawp tt m except on the warrant dra’ which there 13 @ large amount, a8 soon as the same Comptroller and countersigned by the Mayor and Clerk of can be prepared, The committee are of the opinion Board, and no other warrant shall be necessary for that such #ales for unpaid taxes and assessments = beye claims should always be held upon the expiration of the el I eae bya ‘ime prescribed by law, which affords ample time of the Bourd of Supervisors of the Comnty of New ior the voluntary payment of such dues to the Cor- Fork Derember 31, 1858. poration. on the county of New York shalt A. Starkweather, Collector of Assessments, be aubmutied to the Board of i gala in order that the tame may be examined and acted upon before audited This account represents the amount of uucoliected | fe" cmarnrorn sinet id ‘uy the Wreumurer, 6x ‘ Assessments confirmed and placed in course of col- lection within the last year. Upon the expiration of one year afler such assesements have been con- Ormed they ure sent to the Hureau of Arrears, when they become subject to an increasea rate of interest by_ way of penaity for delaying payment, The compensation allowed to the Collector and Deputy Collector of Assessments being at the rate of two aud one-baif per cent on collections render those oflces disproportiongtely iucrative, and the committee are oi the opinion that there should be a reasonable limit fixed to the maximum amount of such compensation per annum. nas Dunlap, Collector of City Revenue. The baiance due from this account—viz., $517,746 19, consists of rents of various kinds, and inverest which has accrued during several years nired by law or ordinance. 0.7, NO moneys shall be pald out of the cout nty tear: ury unless the samu sbail have been previously ated. Separate acconnte shall be opened with each abd tiation, and each payment authorized by the Board Bupervisort shall bea charge only to the proy tion, 8k0. 8, No ent shall be made for bills Inourred.oy any Court or ‘Sonny omicer 1a we purchase of supeles an, lees requisition, duly specitying , een tiade 10 tae Boar of Supervisors previous to the pur base. Notwithstanding the above provisions and re. quirements of law respecting the presentation and auditing MY anny ae ‘ain: be) count cit an q araot, oF ce provisions ts printed upon of at 8 aud disregaried by the Board of Supervisors as as byt mptrolier, ‘Upon ‘an examination of a large number Picaime ee d audited by the Board of rvi- Bree curing the Tast three years. it 1s found t iz ry many cases, and some of m involving, ange amounts, no atidavits are ‘attached oe lee the account,” as required by law, nd nol stand. Ing the claims gked suck Bd eh were audited an , aon without ‘@ previous reference to & comm tee to examine them,) bat also approved by the Mayor, ppiroiler. a ee SLalory ‘prabiition of the allowance or tt beyond legal claims by the Board also a posre C8 te have been regarded as being of bind- ing force, instances of such allowances and vay- ments having been made, and sometimes for large amounts being of very frequent occurrence, The very proper requirement of section 14 of chapter 456 of the Laws of 1847, that tho aanual Boara of Supe past. According to the balance sheet of the ledger of the Collector of City Revenue, dated Septeinter 30, 1871, the amount then apparently due and uncol- lected from the Tong Island Ferry Company was 270,750, which 14 found tobe for the following ferry rents, Vite -— Peck slip ferry, four and one-ha vember 1, 1639, to May 1, 1884, Grand gtreet ferry, eleven and from November |, 1869, to August 1, Il leases, 8 for both of said Meserole, Flem- Ting to the record of ferr; oad sud 268, 1b appears that lenses lerries were gran’ to Jerems: * ing Dune; » Gerrit Smith, William R. Painter, vom OfPonoh , Francis DaBorw and Loftus Wood, eac for the term of ten years, from May J. 1859, at an annual rent of $21, for the Peck siip ferry, and $15,000 for the Grand strect ferry. It also appears that Comptrolior Haws consent ted that such leases sone rt of the Clerk of the Shontd be eastgned te the Long tee rere TOF Thail stave, among other thiogs, “whether ‘ace any. in the Comptrol ted that tho | counts were andited or allowed without being 867, and each subsequent year, It above claims are in hands of Counsel and that sult had been rifled according to law, for member of the Board of Supervisors, or any ‘other nd it “he Corporation ma how much and for what,” also appoara nos to any, ano for many commenced on ‘ome unexplained at a ee ally yas Ln Ra leet with tn @ny one a ae lector ot et erenae ee to the | “since the peginning of the year 169 the reauire- Sous, ene. 00 -couection of this ons ments of section 6, chapter 499, of the Laws of 1857. Strouns “he "was. understood to that “all moneys drawn from the treasary Dy Leaee yout ppaael had oem ass Ola 8H ‘of he Hontd of Supervisors shah be Woon YOU