New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1861-02-22
cobfded too sparingly in the patriotism and in,
telligence Of the People.
NH. SHERWOOD AGAIN.

From an official statement Of Street Commits
sOner Smith, published in our Albany letter yes
terday, it appears that the accounts of the
Hon. Horatio N. Sherwood, as made up in
the Street Department so late as the 18th inst,
show deficiency on his payments to the
City Treasury of mere than $4,000, of
which nearly $4,000 was for assessments COL
lected on the Central Park opening; and it ap
pears that subsequently this amount was swelled
by additional items. In this predicament, Mr..
Sherwood was turned over to the care of the
Controller, who, according to the Street Com
missioner. soon whitewashed him. and set him
up 'on his feet with a clean bill of financial
health This was done by allowing him % per
cent on the Central Park collections, although
the Supreme Court had only taxed $4,000 for the
total cost Of collections on this work, and col
lectors were paid on that basis up to the latter
part of 1853. This fact was known to the Con-
trollcr, az we find on page 81 of his Report for
1859, where, speaking of the Central Park Fund,
he says: 1.-THE amount Of such assessments, ex-
Sc elusive of So 900 ailo,red and included for cOi
lection, was SI,653, 1876" But notwithstanding
this. he extricates Mr.. Sherwood by allowing
him "a Der cent on all his collections for the
Central Park, which would seem to be stretch
of his authority, and one expressly forbidden by
the Supreme Court. The fees thus allowed must
have been Ito Mr.. Sherwood aone) largely in
excess of the total amount taxed for collections
by the Supreme Court; but it was the only why
to help Mr.. s. out of his trouble. Mr. Scbeffeln,
who collected on this Central Park assessment
list after Sherwood was removed, was only paid
on the So. 600 basis; and there was no legal
reason WHY Mr.. Sherwood should have been pad
otherwise.
The city ordinances previous to the latter part
of 1858, allowed Z" the assessors to include in
every assessment list p per cent of the total
80 amount as compensation to the collectors"
but this rule was not applicable to the list made
up by the Centra-Park assessors, as that assess
ment list specially included an item of $4,000 for
the cole remuneration Of the collectors. In No
yember, 1853, however, the Common Council
granted to the collectors "a per cent on oil
moneys collected and it must be this new rule
which the Controller has applied er post facto
to wipe out Mr. Shcrwood's old deficiency.
Mr.. Sherwoods account may be succinctly
stated as follows:
lila division Of the Central Pi sssesimen list o3o %
lie collected. S35i 6al 20
ip,err, 1919 IS
So7 ss
Mr. shrEood paid TO Coiicctof &C.,. 5sas1 Is
HiI fss. st per c'ai on the amount collected s a.,
Bs. %, ,Ss 81 o b.is e,,ablshri BY hr sapreHs
Court he only eus.d to.................. s2s %
Showing ~ o! difference which must have
been SLOWED hhu By the Controller Ia settling BIS 49, ~
wv ~
II Controller Haws concluded to apply the new
ordinance to Mr.. sherwoods account, he should
have taken the whole of that ordinance, which
declares that
"No money collected any a..c.ms,l tnl DO ,s,ai,s no
,,ion be p-is y warrant Of tho Controller rsga
tea ei tkt krsI Con1issioarT'
THIS last provision has never been complied
with in Mr. Sberwood's case, nor in any other
involved in this monstrous default. Mr.. Sherwood
was removed in June, 1857, and another deputy
appointed in his stead who filed the necessary
bonds with the Controller, and was duly sworn
IN. The action Of the Street Commissioner in
making tbe removal Was legal, as his title to the
Office was subsequently recognized BY the Court
OF Appeals and yet Mr. Sherwood went on MAX
ing collections until Nr Cooper came into Office
in the Spring of less and now Mr. Haws seems
10 have allowed him more than ten times the
compensation prescribed by law for his Illegal
collections Such at least is the appearance OF
affair according to TIE statement of the Street
Commissioner. We shall be glad TO have it sat.
isfactorly explained BY Mr.. Sherwood aud Mr..
Haws.