New-York tribune., 1873-12-25
JUDGE DANlELs's CHARGE.

GENTLEMEN OF THE jury The defendant IN
this case so the inquiry involved Is con
cerned in substance indicted for wlful neglect OF
the performance OF Official duty imposed upon him
by act of Legislature passed April &C. 1910. and which
went into effect upon that day Al the time when this
act was passed the defendant was the Mayor of the
CITY 0: New York and 1t contemplated prior to that
tiine-and consummated in fact. by previous legsla
ton-that some changes should be made 10 the form Of
the city government. and consequence or these
changes the provision 70 which attention has been
so frequently called durag the progress Of this trial
was enacted part Of the statute imposing TINS duty
upon The defendant in common with other persons
That duty goDtemen was not novel IN its character
because some OF the duties had been imposed upon
other boards and other officers in the State for great
many years 1t had been the policy of the law OF the
State 10 require claims which presented against
municipal bodies, whether cities, counties, villages,
or towns TO be audited examined and reported upon by
certain boards to which this duty cOnded. In ref
erence to counties the duty is condded to Board Of
Supervisors aud OF claims against the cities the duty
is imposed upon the Common Council OF the city
or upon some city officials. so that his duty
is not a novel but ia familiar to the
law OF the State and was the time this statute
enacted had been required 10 be performed In this
county by Board of supervisors which, by the legs
aton of 1870 legisated out OF existence. The law
conded the Board OF Supervisors the duty OF audit
ing accounts against the county claims made against
the county and it became necessary. In taking away
the powers OF the Board. that this duty should be
charged upon other persons that claims made against
the corporation Of the city county should only be
passed and allowed 20 be paid after they had been
made the subject OF examination and found legally and
justly due. The object OF all this legislation In reference
20 auditing these accounts, no matter what the body
NAV be against which the claims are made, was to
enable the public officers the public board charged
- fAatk k,a
claim that is made the subject OF investigation is
that is fairly and properly the subject Of payment by
the public authorities In reference matters of this
kind YOU know gentlemen. that it Is necessary that
there should bs board with authority
of this nature. protect the public funds
of the city against spurious sor unjust
claims 1t placed in the hands Of these Boards to dis
charge the duties which indv duas ordinarily discharge
for themselves wuep claims made against them,
when bills are presented OF ascertaning the facts and
circumstances Of which the bill or claim has orig
mated with the view Of determining whether 1t Is
enaI inst or valid ono These Boards and these officers
have beon made the subject or legislation
re hstoqy ep of the Of for the
of protecting the tax payer aud the public from the pay
securing proper faithful and complete investigation
into the existence Of those claims before they shall be
allowed and paid out oil the public treasury.
SPECIAL INSTRUCTIONS TO AUDIT.
Now centelnen at the time when these charges were
tho County OF NewYork and also In the city govern
ment OF the City OF NewYOrk to scertain extent claims
were In existence whioh. according to the assumption
made by the Legislature had been made the proper sub
ect OF audit and allowance by the Board OF Supervisors
rne 1870 cOntemplates IN its nature that
some further action should bo taken upon the claims.
then In the hands OF the Board OF Supervisors,
before they should be made tho subject OF payment
There was according tho evidence Of Mr. Storrs Dep
uty-Controller about 100 of those clams. As have
already stated to you. the Legislature, by THIS aot OF
Apr 2 1870 10 have contemplated the necessity
OF future OF future investigation IN reference TO
those before they should be made the subject
OF payment out Treasury OF the county For this
reason the act passed. and 1t Is provided In the
fourth section the that the defendant In this case
togetber with two other persons the Controller and the
President OF tho Board OF Supervisors shodld audit
accounts and investigate them for the purpose OF
ascertainng whether they OF such character at
they ought % be paid from the pubic money OF the
County OF NewYork. Perhaps \ may rs Won call your
attention To the language or the statute mas
been the subject Of comment ny the counsel IL IL THIS
agsns, County ewYot Incurred previous 70
the passage (Apn L6 1901 shall b. audited By the Mayor
Board Of so2crvors and 'hs snouns
which shalt r proSd1 TOT bY the
sse q ,ssas bonds r The County of hesio payable aanns the
year sO and he Board Of SnpefVo shall nonde 10 e IA L'f
i0r ioH Tue saSshs p socb b'aI a s 's"es'