Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1857-08-27
REPORT ON THE DEFALCATION MAT.
TER-JAMEs @. BREsLIN PROVED TO
BE GUILTY OF THE ENTIRE EMBEZ.
ELEMENT.

To his ErceHsncy, S. P. CHASE, GOrerHOr Of !
Ohio.
In pursuance of the act "prescribiug the duties
Of the Auditor and Treasurer of State relative to
the receipts, safe keeping aud disbursement Of
public moneys, and accounting therefor" aud the
act supplementary thereto, passed Marh 80, 1851
the undersigned have made the examination re-
quired by said acts, and herewith submit
A REPORT
Oftheir examination, and Of the actual condition
of the Treasury on the 18th day OfJune last.
The duties Of the undersigned, as set forth in the
acts above mentioned, are as follows:
1st. Carefully to couEt all moneys, of every
kind in the Treasury.
end. Personally and carefully TO examine the
book accounts vouchers and official correspondence
of the Treasurer relating to the receipt, custody
and disbursement Of the moneys of the State, or
any part thereof.
Sd. To compare the same with the books, &C
counts and vouchers in the Auditors Cfice, or
with the proper abstracts thereof.
4th. To examine and take copies of full de-
scrptons of all drafts, bills of exchange, certificates
Of deposits and other evidences Of debt due to or
belonging to the Treasury.
5h. To ascertain the sums or balances actual
" due to the State on account of moneys deposit
ed or kept elsewhere than in the Treasury office at
Columbus; the responsibility of the dePosltors
thereof and the terms and conditions on which
such deposits shall have been made.
And 9th. In consequence of a recent dscIo
cure of heavy deficit in the funds of the Treasu-
rv. there is necessarily imposed the further and
more arduous duty of ascertaining the extent and
the author or authors of it.
There was no law in this State requiring thor
odgh, periodical examinations of the Treasury, un'
til the passage of the act Of April 8th 1856, whcl
was improved and made more stringent by th'
Supplementary Act of March 3oth, 1851
Previous to the passage of these acts, examina
t;ops had been made at long and irregular period
by committees OF the Legislature, and by specia
commissioners appointed by Joint Resolutions
The General Assembly.
Since the passage of the acts above mentioned
several examinations of the Treasury have bee
made. Cotemporaneous with the enactments {
the law of 1856, tie Senate appointed commit
tee, consisting of Messrs. Kelly, Marsh, Taylor an
Buckand, and instructed them to inquire into I'll
condition of the Treasury, its funds and accounts
Thew reported to the Senate on the 7th of Apr
and the act alluded to passed on the day follow
ino. The Legislative duties Of the members
the committee did not permit them to make cri
zeal and thorough examination of the Treasury
They relied upon the statements Of the Treasur
as to the condition Of the funds and nothing W
eHcited showing that they were not under his co
troll. On the 18th of April 1885, an act was pa
sed, constituting one member of the Senate al
tw, members of the House of Representatives
;ont committee of the General Assembly on
nance" and requiring them during the recess
thu LEGISLATURE, 'to investigate all the transactic
Of the public agents who now have or heretof'
bova had the custody or disbursement ofthe PIT
lie moneys or any part thereof, and to report at
.a;ourred session the result of the investigate
and the true condition of the finances of the Stat
This committee was occupied during the wh
.,romer in the discharge of its duties, and ms
az elaborate report to the Senate on the SOth
January last. This report gives full staten
Of the condition of the funds OF the State on
18th of December preceding. There was ap
, repty no deficiency in the funds of the Stat
that date.
The Auditor of State made an examination
= tbe Treasury in November 1856, as required
the act of April 8th of that year. Having in
earlier part Of his report, stated the cash balanc
tbe Treasury on the 4 9Th Of November to be S3
oao AZ. At the close of the same document
ssys:-
aTbs amount of the available balance in
Treasury on the 18th of November, 1885,
been stated in preceding page. deem it P
erto say that the accuracy of the amount repc
wa. ascertaned not only by the books of thi
Goo and those of the Treasury Department. bu
nersopa examination and count of the funds II
Treasurer's vaults, as required by the Prov
oftbe act of April sth. 1856, prescribing th'
tics of the Auditor and Treasurer OF State rel
20 the receipt. safe keeping and disbursement
rublic moneys and accounting therefor. and
eordauce with the specsl provisions of the
section of said act"
tits clear that there has been no lack of
lance in guarding the Treasury. The numl
examinations during the year was unusually
The ability and experience devoted to them
much greater than this kind of service and the