The sun. [volume] (New York [N.Y.]) 1833-1916, 1879-04-21
A LESSON FOR BUSINESS MEN.
WHENCE THE IRRE0UL4RITIES OF A
JUDGE or PROBATE

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One Position Of Responsibility after Another
Accepted. until he WINS OverwheImed-1h hen
Ca'eiessness that Amounted to Crime.
New HAVEN, April 19.-For months past
the citizons Of East Haven. No well rs many per-
sons in this city, have been waiting for this day
with much nnXiuty. SINGS November last n
committee consisting Of Luclue p DeminR
Charles H. Downs. ana William A. Wright. have
been investigating the accounts OF the towns
late special Financial agent Judge Charles A.
Bray. At the late town election Mr.. Bray was
reelected Town Clerk and Judge Of Probate.
He had also been financial agent for the town.
but when the time came to elect a man to man.
nge the towns finances. though Bray WINS
candidate no was defeated. The renson WINS
that il had become matter Of common fame"
that Mr.. Bray's accounts were far from correct
and that he was defauter to large amount
some authorities placing 1t ms high rs $50 000
Mr.. Bray at once published n curd to the public
declaring that his accounts were ut the disposal
OF any competent and properly appointed com
mittcc OF investigation. This led the Selectmen
to call special town meeting. which resulted in
the appointment OF an investigating committees.
which VIVA given not more than AK months in
which To- report. Judge Bray meanwhile betook
himself to southern Alabama. 10y the ndvice Of
his friends. who represented that his health de-
handed the chnnge While South Mr. Bray
wont before locul Justice OF tho Peace and
took the Ouths oncr.
The first meeting Of the Investigating Com
miuee wis held on Nov. 90 1878. and Il week
ago they announced that they had completed
their iahcrs ana were ready to report. This
they did at a special mud largely attended town
meeting held In the Town Hall on Wednesday
The report covers fifty closely written pages Of
foolscnp. going back to the year 1870. and closes
with the following recapitulation. in which Is
given all the essential facts:
In summing up our Investigation. we Ind
that the Sprca Term Agent assumed or ac-
copied one Office or position Of trust or respon-
sinilily after another. until the number aud
volume Of his duties far exceeded his ability to
perform; that in his several positions Of trust
In the state town, and borough-in his position
Of administrator and confidential advser-he
attempted to do SO much work In gross that no
time was LEFT Tor details. that he had no system
OF book keeping. and DID not even keep cash
account or blottcr: that the money received
from his own business, from trust estates. from
private persons. and from the town went into
one common iund; thnt he WIS careful to take
and save vouchers and bills nnh from these
hunl settlements were made; thnt he had no
system OF fing his vouchers hut left them
In boxes. liable to loss. without folding
or filing; that he was permitted to perform
tho functions ~ the S'lec,m"n In borrowing
money, Of the Tax Collector IN receiving taxes.
OF the Treasurer in paying bills. and OF the Au-
dltor IN passing upon bills and preparing the
borrowed without legal or any authority; that
no correct account was kept OF the amounts SO
borrowed tnr, 10 many Instances the report Of
the money ~ rowed was not made for one or
more years uft n the dates OF the notes that tho
statement ~ Indebtedness was correct; that
certain notes were never reported mt all: that
money was borrowed and used for private pur-
poses, Tor which town notes wore given that
notes were reported paid in 1877 which were
MT paid until tue following July or alter; that
personal notes were given in exchange for
town notes Just previous 10 the annual
election. and Immediately after the cleo
ton the personal notes were taken up,
new town notes given. and the loans reported
as new ones that in some instances checks
were given with the understanding that they
were not TO be used, or notes were dated ahead
10 cover the time Of the annual meeting; that
items 81 expense or bills were carried from one
year into another. by which the public were de-
ccivrl ~ to the annual expenses of the town (:
that the system Of borrowing money the lack OF
books and the omissions from the reports were
well known 70 the officers 81 the town. and that
they. and especially the Board OF Selectmen.
are res pon-ihle for the magnitude Of the bills
for their exceeding tho amounts appropriated.
and for their not being paid in the year when
contracted.
"Wc find that tho system OF bookkeeping by
the GreHs urer is very defective: that his books
In some years have not been carefully audited
IN one year there being an error OF about 81 100
that his items are too meagrr in detail being in
some Instances uninteligible, without eNplana-
ton; that he omits entirely individual ac-
counts that he has paid sums OF money on
vouchers drawn. audited. aud receipted 10y the
snnle man. and without any voucher; and that
the amount reported Hs cash on hand In the
yearly report consists VI notes and casa. instead
OF cnsH. ms reported.
were not examined - DETERMINE whether or
not the uucollertlble balance reported is the
hfAuNl amount 81 taxes remaining on n BOOKS
uncollerted the amount being obtained by de-
Quoting tie amount Of iavney paid into the
treasury from the amount which tho book war
rant calls for; that there Is hut one set OF tax
books. those in tho Collectors hands: that he
claims those books as hls own, and IL they are.
then the town has no account OF tho amount OF
taxes uucohected Abated. or charged over :
thut there has been an error each y"ur IN the
settlement 90 the tax account: TINT owing 10 the
large amounts remaining uncOllectpd, some
taxes have been lost md certain amounts Of
Interest which should have accrued To- the
town. have been taken hy the Collector under
the ciali1 that us the books were his. the inter-
est WAS his also.
W. find that the selectmen in years past
have been uncJrimony lavish in the expense OF
the town, and, Us The result, after extending "a
twelye-mill tax. the town Debt has still in
creasrd more than $4,000 per annum.
=, we ma thW tue Town Agent nas used vary
ing sums OF money belonging 10 the town. or
borrowed on the credit OF the town. for private
purposes; tnHt IN his report he has made errors
both for and against himself
The Committee further finds that Mr. Bray's
accounts as Town Clerk and Judge OF Probate
are sar." He had no opportunity for defalca-
ton and all that can he discovered Is that he WINS
greatly behind on posting his books. But this
tho Conmittee thought hardly worthy notice
rs VI r. Bray was oVerwhe lined with business.
taxpayers the present financial condition ~ the
town. ms follows: There are due for QuInni piuc
bridge bonds. 100000; for funding bonds.
tHOoOO; Tor notes q detailed statement o..
Ssh 25s.iG. The estimated annual nNpeusr j..
Interest On debt at q per cent. SO So so: orli-
nary annual expenses. less interest so. 4Us. y
total, s3Q.2s3.12. The towns resources are a
twelve mill tax on tho grand list oi t2j S2iSl.
which thus leaves u deficiency Of s3ijS.9l
The report was accepted 10y the town meeting
with little debate and ordered printed.