The Tiffin tribune. [volume] (Tiffin, Ohio) 1848-1859, 1857-08-28

Audi'otsbook' 10, 80 70
In order to ascertain from the above
statement the true amount Of the de-
acatiOn, and reconcile the discrepsn-
uies between the account Of the Auditor
aud Treasurer, It is necessary to add to
tho foregoing balance Sl3. 1859, due
repositories. and SCI, ,00O.3l belonging
W the Canal Bank Of Cleveland. This
would swell the balance to 1886, ,268, ,03.
From this should be deducted S1O4,1l3
10, the amount of assets iu the'Treasury
on the 18Th OF June, leaving balance Of
565s, l5i.24, which is S23, ,374.63 great
or than the balance shown by the books
Of tho Treasurer. This discrepancy is
accounted for by the fact that the Treas
urer has credited himself with the pay.
ment Of exchange, DC, to that amount.
Of which tho Auditor has no account,
aud which cannot DO allowed Withous
legislative action.
How long o. this deficit existed ? To
his question the books of the oflica fur
nish no answer. 1t is not to be expected
chat they would throw any light on the
subject. Offenders do not volpntarily furs
nish evidence Of their guilt, or make n
record Of their crimes.
The facts and circumstances disclosed
by the wi sses who have appeared be-
lore us, and whose testimony will be fully
examined in another place. IN the opinion
Of the undersigned, clearly show that the
defalcalion is not Of recent date.
We have said in former page Of the
report. that there is no boubt that the
balance called for by the books Of the
Auditor and Treasurer, was in the Treas.
ury at two different times during the past
year. We have just expressed the opin-
ion that the deficit has existed for a long
time prior 10 the examination made BY
the joint committee aud by the Auditor
aC State. How. then, was the late Treas
urtr enabled 10 produce the money or its
equivalent TO these different examiners
Whence were tho funds procured to sup
ply the deficiency, and conceal the defal-
cation The explanation is furnished by
Mr. Gibson's deposition.
The examination by the Joint Commit.
tee and by the Auditor Of State Wsro
made early in December. Prior 20 this
ANNo WIZ "ANAANA lhN leuheU W hAe fuaa@
urer Of Stale drafts on the county Treas.
urers. payable on the cath Of December.
under the provisions of the act Of 1856,
for the purpose of meeting the January
interest on the foreign dobt. or course.
the Treasurer could not be properly
charged with the amount Of these drafts.
until they were oashed by the drawees.
Mr. Gibson, however, in some instances.
sent notices Of the fact At he held such
drafts on the County Treasdrers, who at
once forwarded 70 him the whole or
portion Of the sums drawn for, no still
hold ng tho drafts. When the Commit
Tee aud the Auditor examined the Treas
ury, tho Treasurer produced tho funls
which had been paid on the drafts, TO
mako up the deficiency, aud the drafta
themselves to show that they had not
been paid.
In other instances. he sent the drafts
to Banks for collection. with the request
that a certificate Of deposit for tho amount
sholld be returned 10 him. These certi-
fcates were also returned TO the examine
ers, with statements eithor express or
implied, that the drafts on which they
were predicted had not been paid. In
this transaction, Of course, there WAS
nothing improper in the conduct of the
Banks or of their officers
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