New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-03-29

ont from the West Point Military Academy IN
scholarship and ability as well a. in personal
character. The canal superintendonts receive
their appointments as rewards for pohucai
services. Engineer officers of the army are
required to submit their estimates for WORK
to the Chief Of Engineers, and after approval
by him they become the basis on which approprla-
tons made by Congress. But neither the officer
in charge of the work nor the Chief of Engineers,
even, is allowed to determine how much money
shall be spent at any given poiit either for new
work OF repairs Congress reserves the right to ill.,
crease OF reduce the estimates that come from the
Engineer Bureau and no officer is allowed to spend
any more money than ia appropriated or TO involve
the Government for the payment of any larger sum.
They are absolutely Obliged to cut their garments
according 10 their cloth. and they do it, In TINS
State the superintendent of the canals are allowed
TO determine how much money shall be expended In
repairs, for although the Canal Board has super
visory powers it is not possible that 1t can know all
the little details.
When an appropriation has been made by Con-
gress for the improvement of a river or harbor, or
the repair of fort, and engineer officer has been
placed in charge Of the work, he rs not even then
allowed to use his own discreton as to the manner
in which he shall expend the money. IL he hnds IL
necessary to build boat purchase provisions. he
HisJ mas I'd MAKE u TequlSItlou upOh U"s Nh'NA Va
Engineers. If that officer fails to see the necessity
for such an expenditure, he refuses to approve It,
and then it cannot be legally made or if it is made
it is deducted from the officers own
pay. as no officers accounts would be audited
in the Treasury Department unless they were
accompanied by the evidence of the authority OF the
Chief of Engineers for tho expenditure OF every
dollar. No engineer officer (nor any other United
States officer except paymasters) ever has money
placed to his credit in advance. He first forwards
his vouchers to the head of the Bureau, from whom
after examination, they go to the Auditor, VINO ex
amines them to see that there are no mistakes IN
them; then they 60 to the Controller, who decides
whether the expenditure was a legal one or not; II
this question is decided alfirnatiVely, warrant for
the payment of the account il drawn
How few Of these precautions are observed 10
paying out money for the ordinary repairs OF the
canals in this State! The superintendent make
their own estimates, which generally are not
changed; they are not required to get higher ap-
proval for their expenditures in advance, and the
only check upon them to make them honest and
economical is the fact that their accounts have to be
audited here in Albany. or course, the money has
already been paid out when the audlcing takes
place but it does after all prevent great amount
of extravagance and dishonesty. There are now
ever many frauds which the Auditor il unable to
discover unaided. False vouchers are often made
ont which, on their face are i'll all respects like the
genuine ones and it is Impossible for the Auditor
to investigate every account that passes through his
hands unless there is good ground for SUSPICION he
is bound to receive the vouchers as evidence that
the money has actually been expended
A rigid investigation would probably disclose the
fact that large sums of money constantly paid TO
the canal superintendent Oh false vouchers. Occa-
sonally the suspicious of the Auditor are aroused
in regard to certain expenditures and he canses u
special invest cation be made. In one instance
tins wear n merchant who furnished groceries for
the board of the men on State scow informed the
Auditor that he had sold goods to the superintend-
emit and at the end of the month submitted bill OF
| items. The superintendent. after examining It,
said that it was right the goods had been fur
nished but that there certain articles charged
for which he could not pay, as the Auditor would
not approve Them He then went through the list
and marked with a pencil nllf dozen of the items,
and tod the grocer to make out new bill, leaving
out those items and putting IN a few shovels in
stead. Examples of this Aind might be multiplied
and while they do not show the loss of large sums,
they illustrate the manner in which stealing goes
OH in a small way, the aggregate loss being very
great.
But defective as the system is in many respects,
and desirable as it is that it should he reformed the
system cannot be held responsible for the dishonesty
of men. bad system may be administered by hon
est men and great loss result, while the most
complete system affords slight protection against
thieves; and the Investigations that are to be made
must have IN view both the reformation of the sys-
tenn and the expulsion of those from the contract
business who have D. stolen themselves rich" while
they have impoverished the State Treasury. Z. L. W.