The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1875-11-13
Minority Report Of the InycsiiSat-
ing Committee OF the Legislature
Appointed TO Investigate the %tnte


Finances.
10 tic Honorable, the House Of Dcicgatcs
Of tie State u West Virginia:
The undersigned members of the
special Committee appointed at the late
regular session of your honorable body,
for the purpose OF Investigating the con-
dition of the State finances, respectfully
beg leave to submit the following report:
The committee have concluded the in
ve,tigations and inquiries made III pur-
suancc of said resolution and the amend
mcnt thereto, and of tine resolution pass
Ell subsequently to the former partial re-
port of said committee and haye made
certain eNamnatlon,ofth the book, accounts
vouchers and other papers belonging to
the offices of State Auditor and Treas.
urcr. which in the view Cf the committee
seemed to be necessary to the discharge
Of the duties devoying upon them, IN
which examinations the committee were
assisted by those officers and the Score.
tary of State, to whom the thanks of the
committee are due.
From this examination the undrrslgn.
ed are induced to believe that the pres
rnt condition of the State finances Is
such IA to occasion no ground for COM
plant; no error, false entry or dlscrep-
ancv on the books OF either OF those otli-
GERS having been brought to the atten-
ton of the committee, with the eXccp-
ton of the $4,000 referred to in SAID
former partial report which deficit OF
S3S.OOO shown 10 have existed prior To
1871, still remains unaccouuted for.
With this single exception, the attcn-
ton of the committee was especially and
exclusively directed to the mat.
tiers embraced in SAID former
partial report. 1t has been
made to appear by certain testimony
that the present Auditor has received
the sum of $500 n commission on Il
deposit Of sum of money made by him
in the Merchants Bank of Charleston
said deposit being about the sum of So
OOO-moncv of the Baltimore and Ohio
Railroad Company.
1t is not our opinion that any blame
should attach to the conduct of the Aud
tor in this transaction, which certainly,
in legal point Of view, Is of no consc-
qurnce.
The reasons for this opinion are a
follows:
First. This money was deposited dur
ing previous term Of office OF said Aud
itor, held under another constitution
than the present; and even il An oliense
had been committed, it would hardly be
subject matter Tor impeachment at the
present time.
Second. This deposit was not made by
the Auditor in his official capacity, SAID
funds having come INTO his hands IN the
shape of personal check of the BaItI-
more and Ohio Railroad Company and
did not become the State funds unit. al
ter the deposit u aforesaid.
Under the existing laws the Auditor,
in his official capacity, can not deposit
aay funds to the credit of the
State Treasury, and can only do so in Il
personal capacity, II, the implied agent OF
the party Tor whom the deposit Wa
made. See chap. l. Code.
The undersigned further report that "a
grea, deal OF testimony has been taken 10
show that the Auditor has been in the
habl. Of charging the fees prescribed u
the Code against domestic iAsurance
companies, and that under the ac., OF
lS72.73 it has been his custom to charge
foreign insurance companies the same
fees for doing business In this State that
West Virginia Insurance Companies arl
charged for doing business in the State
i'm which are located the Home office O
Foreign Companie, and tina. he has ap
proprIstcI these fees n one o! the per
GuIsue- of hi Office This the Auditor
does no, deny. We are satisfied that hi
conduct IN that respect has been Iega
and right. undcr the acts of ls12-3, pas
81 chap. 22l; also Sec ( chap. - Coce
This question Il definitely settled by tn
opinion of the Attorney General, con
tanned in the following letter which
though not offered in testimony he:or
the committee, is made part OF this r.
port:
OFFICE OF ATTORNEY GEN [,
LEwIsBURG, WEST VA.
July II, 1873.
Hon. L. 4. Bennett, AHdi',r:
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