The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1858-04-05
ALLEGED FRAUDS IN TUE cOMpTaoLlsR's OFFICE.

The croes-examnaton Of the Comptroller On tas pre-
nminary examination OF James Smith, Charged wi'a
detrauding the city treasury, resumed Saturday
before the Recorder.
Q. Mr.. Elagg, how long Mr.. Smith ecgsg"d IN
copying these water grants tina, yoa speak o.: A Idm
Der OF weeks; can't say how many.
Q. That was HIS drs, wofA, /; aor Copying tns
returns Of arrears OF assessments.
Q. How long was he engage in ,asr A. c.aaot "a,
Q. month"; Il might nave osea moe; te was
engaged in that before other but eroos0y toS ap
again
O. More than a month at arsr A can't r-roilec'
O. After he lett them CT and wsnt to copying the water
grants he 1han or two mouths elSae ID Ia
copying mY A. should thak net noSe than $50, for
there another person engaged VITA lin
@ WHAT then did ne dc: A. presume hs returned
again To the copying OF the arreaiasss
q And no~ long do you suppose 10 was engaged a
that can't rscoiect.
q To whose department dit these srrea-ayes that you
speak of beloug. taey beioged to tue cork OF tns
Bureau Of Arrears Mr. Purdy
Q. Was there ally particular CLARK iu Mr Purdy's De
partmeut whoes Gaty have kept these matter
urs A. snoher worK, tho posting OF the pay
nents assessment c,ntr.css that ne teok hcd OF Aer
This copying there hat been some ne2iectn
keeping ~, other was matter that was coming
IN 1t the end OF every twelve mootas the arrearsges
were returned aud we're co ming in all the tmc.
O. What arrearaKes did you call themS A. Arrearages
OF assessments returned from the street Department
hound the Street Department and to the
Of Arrears lists out OF those that remained
ad for twelve months those are what to-
whenever single assessment had been In the hands OF
the cole tors Of assessments for twelve monhs list
ihoee that assessment roll should be
turned the clerk OF arrears the end OF every
month there would be y certain Number that would
oot, and those arrearages would come in monthly.
rhat the duty thai you speak OF So having drs
these arages? A. Yes STR he then posted payments
70 contractors and surveyors on book that was kept in
our cfhce
O. What did you call that book9 A. 1t was transcript
OF assessment rolls, containing toe amount of each
O. Was tina what called the trust ledger A. rha,
ledger; that has been kept since that
time.
Q But il answers to it, does II notS A. Partly; IL con-
taineo summary OF each roll the amount due
the surveyor contractor essors the collector Of
sessments, their per centase, and Advertising there
any; then the only account kept that
when pay ments made they were charged 10 this
assessment Ia the fall or 1856, few months after Mr.
Smith (au dinance having been previously passed
that advances should mace monthly work pro
crossed Jobs $40 and that should be
to settled at the ead OF the contract
which night 90 two three or four years) considered Il
ndspen able that different ledger should be kept bad
logger procured to have these accounts opened and d.
rected the AuL ois to set pf books, IN which
they should abstract or summary OF the ASSESS
roll Indispensable in order keep
tho interest account the time to be able 70
turn posted ledger where the whole history Of pro-
racted contract could be found then leaving space on the
other side collections made to cred this account
with the collectons, and thus have tbs whole history
O When Wa this ordinance passed Of which you speak
allowing the advance TO contractors under contl acts
ceedng sloooos A. 1t vas passed on the soth Of De-
cember, 1854
When did you first open this book that you speak Of
under that ordnance A. II directed TO have the
books got Immediately; but The book was not opened TIL
Mr. Smith opened
O. Ther Mr. smith was the first person start the book
in which now alleged this false entry OF $1,000 &C.
curredS A. Yes, sir.
o. That Is called the trust ledger A. Yes; the other
may he dere n trcet adj nut ia fin
ana got up UNDER the ordnance
O. Was there clerk directed by you to do
this caiy before Mr. Smith INTO the of,-s Yes;
directed the assistant Auditor, M Beach ~ do it, and
M yantine posted tbs very book referred to.
O. But Mr.. Beach did MOI do ty A. No, sir.
O. Which OF the clerks was charged ~ith this duty OF
posting up the collections made BY the Of
ments at the time Mr.. Smith entered the ofoe' A. Mr.
Nantne, who WIS also In the Auditors rcoul
Q. Was be also connected with the Auditors Depart
ment2 A. Yes, cir
Were 10, Mr. yau,ine's duties behind whom Mr..
Smith came into the Office A. Yes, the posting was be
O. 10 you remember for bow long times A. Go not.
Q. Was not for much - two years. A. coulo not
O. You set Mr. Smith work bring up the-s arrears
did you not A. think Gla.
O. How long had Mr.. Smith been in the Office when you
him 10 work 10 bring rp Mr. 'antnes arrears A.
could not say exscty-t~o or three months.
Theu Mr. vsntines d,tes were separated from those
that from the street COMMISSIONER Office 70
the clerk OF arrears A. Yes, sir.
q Those duties, erstand you to say, connected
ha Glory of Arr, arr Consisted either IN
totally partially assessment lsts that were uncoleced
A avs.ragas Of assassments
% In some Instances the whole OF the List would be
ncuaed and IN some instances indiy,d,aIs on the ss
would mot have paid their asessmeossf A Yes sr.
% was n Mr. yautue's duty 10 post up these collec.
,ons, n rather beongsd 10 Inc bureau Of ~ Trusoo
O. Mr. vantne could have posted up these collections
made by the collector Of assessments without reference
~ tboe rc,urps thai went 70 the clerk OF srreary9 A.
Va az
an d th., n thsre IA, any arre>rars IN Mr. Purdy,s
oosca ~ would not ..ut ina duty OF M ysntns 10 tia
nar,cnlarS A NO air
The ls, re,nrned 10 the Bureau Of Arrears sps un.
Maid ami the other Was the pad
hcrc ,hc Collector had returned the coectons Seckiy
A Voc s,r
a. Wers those reurns of asae~.m eut COLLECTIONS that
- ,nada nv tl,e ollsstor on Asasasments mads on
,os. .hse,s az pspetg Tbey we're rnade ia seosrato
,seesiv renoyta hui In pyoper form
o. But in detached pieces Of pApsr-they we're not In
hook form, A. No sir
n ~ Won inv bov iony Mr. smith v.s suy..rt In
Asn1tn1 m ,hass tai, mania az coIsot.ousS ~ sy
HtI .s ~ 80. \, orc.,.sd sor,. ,iv,s 1907 -