The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1858-02-10
THE ALLEGED FRAUDS IN THE COMPTR0L.
LER'S OFFICE.

Evidence Of,B. 8. Cody, tho Comptroiiers
CleTk-Amdavit OF the Comptroller, &c.
The preliminary examination of James b Smith which
was demanded Immediately after his arrest upon an a-
dsv made by Comptroller Fagg to the effect that he had
defrauded the city by ntepoatns figures 10 the books or
under his CONTROL was commenced yesterday afternoon,
In the Court of Sessions before the Recorder Mr. Smith,
the accused present. accompanied by counsel The
AUDIENCE which small, chiefly composed Of par
Ties Immediately interested in the nves:gation-among
whom was the Comptroller
TESTIMONY or n. =. CADY.
Counsel for the prosecution called Barneus s Cady,
who, after being sworn, testified AZ follows
O. Ar. Cady what your business, sirf A. am CLERK
O DO you know James SMITH A. Yes, sir.
Was he u. any time, and so, wneH, also CLERK or
the Comptr0erY A For Two years or more previous %
O. State ehat were his duties for the Comp.rosrP A.
he had particular charge OF assessment matters
@ Who Comptroller at that timer A. Mr.. Azsrisb
G Flagg Was Comptroller OF the Ssy "
O. Please 70 state what were the particular duties or
Mr. Smith while such cerhf Adjusting claias for
work done assessment contracts was one particular
duty.
O. Contract, by what Department. A. BY the different
epsrtmen,sthe Street department the Crooo Aqaeduct
Department, and think the CITY Inspectors Department
q In what way we're the accounts made upr A.
Usually upon vouchers or requsilons from the different
departments.
O. Those requsiuops came to the Officer A. Yes, sir
q Then whats A The payments were maze upon
O. When they come 10 the office are they handed 20
Mr.. Smith make up any account. from A. They were
usually.
O. Upon these bonds were issued for payment, 70 be
charged to the city? A. Yes, sir.
O. Up to about what time did Mr. Smith continue %
be clerk to the ComproerY A. Until the end OF last De-
cember
Q Did he leave then Of big own accord he
ds0hargeof have not the knowledge myself OF :ha;
@ Did you know Mr.. John Ftzpa.ricks A. No, sir.
Q Have you in your possession the book kept ~ ".
Smith as such oierkf A. Yes SIR
O. Please to produce It? A. This s the ledger (produc
ing III kept by him.
q Is there any book Of original vouchers Kept by him
having reference 10 the contracts under the Stree: Depart
menr A. There three books
@ Where they2 At toe office Of the Comptroller.
q Well, in relation to the payment on contrEcs 20
John Fitzpatrick for paving FORTY nnh street. mere
Jour bandY A. Yes, sir l have the receipt book ard
have the original check with me:
Are there any other original books except those you
here with entries in relation to that particular con-
tract? A. Yes, Sir.
themS A. think nave everything tnai res:es 70 ia;
particular pay ment.
O. Will you turn 10 the ledger accoun-what page s IL
@ Is tins bos kept by Mr. smith, A. The book was
Kept by him. and the abstract appears TO be in his band
@ State what are the entries in that boos9 A. The IT,
te Of the assessment is given in the first place" Forty
ninth street, Sixth and Egnta avenues paving; Sharpe
contractor. As the figures here the contra: IS
Si2s25 10 Inspection ). !: kesoe slSoi surveying :.
coit eng, ssl So footing u2. $l3279 l9 J. r. Taylor,
collector Confirmed October 80, 1851"
O. Was that the debit side OF the account A. Yes,
O. Is there any entry the book upon the credit side
Of the account A. No, SIR
O. Have you 10 your possession any other memorandum
o Mr. Smiths in relation TO the cut Of sl2s23 lo
A. have the made up by him upon which the
payment was made the statement is IN his handwriting
a. What is the object of making up snch a stateneoD
A. II Is upon this staten tina, the Comptroller
TO he made the issue Of assessment bonos.
O. What does that paper s,a,eS A. TINS satsmen, s.
copnrmed October 80 1851. C. sharpe, assigned John
Fitzpatrick, assigned 10 the Bowery Bang. The receiver
o. the Bosey bank upder an order OF the court releases
.hr Ltfy.. nya n
bonds, Sl2s00; Dalance 80 10. Dated November 23,
1851 signed James b. smith,"
@ u that The same date as the eutry on the ledger
A. The pay ment is Tot posted on tue ledger.
o Doyeu knoy personally the ssue Of The bonds Inier
that requisitony A. No, sir.
q Have you got in your possession the original
nspt op that contracig A Yes, sir.
Will you state what the amount Of the assessment
rog A. The under the contract SASS 10;
expenses Tor surveying, SAC So
O. The oaly difference between the book aud the assess
roll IS this $4,000, contained in the ars: temp a.
Yes, sI. ~ ......
Q. When your attention called % this sioooo'
tnnk early In January.
Have you examined that entry 50 IS 70 enable yeu TO
ocseImme whether me 9fsnS 0ea snly ~ W." $50 10 T
only from The sppesrst &C Of the ngnres
Y. Will you state what that sS A. The hgure "l ap
pears 70 be darker or different INK from the o,her
ngures
o Was It made by the handS A. ira: csnnot
O. When did you fir make that discovery A. think
" was early in the month Of January.
O. Before or alter Mr.. smith left the officer A. hter
@ DO you know Of his having been requested % come
10 the office at any time before tho discovery
~ thaY A. letter was written 20 hin
O Was 1t sentp A. Yes, sir, sen. from tho Office
u BY whomy A. MIR. Upton took ~
fy foupsel for the defeDdant--You are speasng Of
your knowledge A. lie (Upton) took II from the
nv counssl f,r The sn-Q He Is the messenger
10 ron Know. after the writing Of that letter, whe.
thcr Mr. Smith came TO the oince1 A. have not seen
o Have yoa got the receipt with you that given a.
the Of sbe delivery st the bondsf A end arecet
Aanu sbts
O Who Il signed by A. ~ John Fitzpatrick for John
Brsnnigsn.
CAdy, hoa long have you been IN me Com2Iosfs ofce'
A. Five years.
Q what 90 you style the place you oil thcrc' Clerk
20 the Comptroller.
O What are your dutesS A. The general duties q The
Office
o. Are you appointed in behalf Of the Corporation or
you the personal clerk Of the Comptroller A. am
appointed by the comptroer and the Board Of Aldermen
O. DO you exercise supervision all the depart
ments Of the officer A. Only by direction Of the Comp
troer.
O. wel you have some dusics TO perform, whether he
you or not: now what those you perform
yourseHf A. Keeping the records Of the ofce-the tile
fepers aud matters OF that sort
O. when you speas Of the records, do you mean this
BOOK Of hemY A. dd not mean thal rs;, but
o. Wei, where do you keep these records and title
papcrss A. In the ONCE Of the Comptroller
o. Well, ~here9 What part Of The Office 10 sate9 A.
A portion OF them IN the safe.
q We'll, what portion in safe9 A The copies OF
o. Are any Of books kept the safer A. Those are
she books OF the deeds aud grants.
o. They boundY A. Yes, sir.
o. Well anything e'se9 A. cannot enunera;e all that
is kept in the safe, sir.
IA kent outside OF the safer A. The vouchers rpon
which payments are made died away In the different
Of The cee there not being cafe roou for them
q. How many principal departments are there In that
cfce9 A. There the Compuollers aud three bureaus
In the office
o. Well wha, do you call themY A. The Collector Of
city revenue Clerk OF and the Auditing Bureau
.. 10 which Of these departments did this book be-
iongS A. belonged 10 the Auditing Bureau, suppose
cir.
O. To which Of the dcparmccts did Mr. Smith belcng
A. His salary was paid from the Bureau OF Arrears
Y. Well, 10 which of the departments did he belorg
A He was appointed by phe Comptroller, and dd por
zion Of the duty Of the Auditing Bureau