Western courier. [volume] (Ravenna, Ohio) 1837-1838, 1837-05-11

J 10, 1856, comparing the Journal with
The ledger and Till book, as well as each
entry with its corresponding voucher, and
found all to agree, except in one in
stance, viz: G. w. Manypcnny, superin-
tendant of the National Road"
1.-The exception above made, in refer
cnce to the account Of Col. ManyPcnny,
Junior, Resident Engineer of the Nation
| al Road, is correct as to the matter there
in specified, which was an accidental
! oycr-charEe in his quarterly return for
, the mo tbs OF September, October and
November; but with all due respect ard
! difference, | may be allowed to state, that
this officer makes up bis own accounts in
his own way, and upon his own respon-
sibi!ity, being accountable for all abuses
to the proper tribunal possessing the pow
er 10 control his conduct; and although t
am in the habit, Us with other officers, Of
looking over his accounts as they arc fur
nlshed, and OF noting errors VIII II they oc-
cur, yet know OF NJ power | possess OF
coercing him into "a compliancc,s should he
omit his duty in this particular"
lie then incidentally adyorts to an as
sertion OF the committee relative 10 the
interest acaru.ng from the WeslGra Re-
serve School Fund, OF which he says, Of
iicIaily and ernphatically, "the fact is d.
rettiy ths recrrSr"--and suSlaIs the po-
, stiun by reference to the books oi' the de-
parliament. Ia reference to the charge OF
irrt guIarity in keeping the books, he re-
marks:
s. The footings Of thaf receipts and dis
bursements Vi tue government in pc Gil
mark ,alladcd TO by the committee are mere
temporary m9mofanuums OF the book
keeper, to see the amount charged and
credited up to certain periods, before the
balances are struck and designed, as they
Indicate, for no pormanent use; but rs u
mater II rcicrence; sothat no conclusion
darog gtoryiothis mode oi'castng accounts
before they are closed, can be drawn from
If. 1t IS u practice prevailing in all we'll
regulated public or private accountant Of
ficaS, to make such m.m orandumsin their
books, and when the balances arc proper
ly struck they can easily be extracted by
ali application OF India rubber, which is
the usu1l mode OF proceeding in such ca
ses. While on the subject Of books and
Bookkeeping, trust may be allowed
to c.aiyn ;oi ny clerks, without subject
ing myself to the charge Of egotlsm, an
Uncommon share OF neatness and regu-
larty lnthe different Departments assigned
them, and that such order and proprlety
prevails with them as TO justify the re-
mark from me, that no set OF books can
be produced, in any branch or d part
ment, III whtch better penmanship, or i
greaier degree OF ordcrand good arrange
llett prevails, than is to be found in the
books and records Of this Office. This
sentiment is telt to be due to set OF faith
Iui clerks, whose reputation for industry
and attention to business, | cannot per-
Lit to pass unnoticed in this communica-
ton; and for the evidence OF the truth OF
what am stating, freely invite u per-
sonai inspection from every member OF
the General Assembly who may interest
himself SO much as 10 pay us visit. |
am III disposed TO allow the defects in the
SYSTEM, which now regulate our public
finances, should originate. proper causes
OF complaint against the MODE OF trans
acting tn pubic business through this
office. That the SYSTEM is objective, and
that essential changes may be maze, SIM
pIlfying the business and making it more
easy for the Auditor, and acceptable to
the public is admitted TO be true. But no
successful plan can be matured, that viii
produce the desired result, short OF many
months intense labor, noruntil new code
OF laws Shall be devised and enacted with
a special reference to the proposed
change. No system SO complicated as
ours, can be remodeied without much Ia
Dor and caro.- The great essential prin-
clples OF pubic credit, must be observed
and sustained, whatever the different mu-
tations or changes Of the order Of busl- !
ness, in the acountant departments OF the |
government The laws regulating the
puoIic funds, and those especially which |
were designed TO prov de for the gradual
extinction OF the public debt, aro many OF
them ambiguous, and difficult Of proper
The whole farce seems TO have been got
up bya Mr. Brico, discharged clerk OF
the department, who, after receiving an
extra allowances Of $50 Tor services rend-
cred, and abusing the Auditor for not III
c!easing his regular saIary,now goes before
tho Legislature u complains OF The Auditor
for making rrtra aHocancrs! We doh't
know Mr. br.ca from bundle ocfpartdoX' $