The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1879-01-22
THE LATE CITY COLLECTOR.
The lVeStlsatlOn Of his Accounts by the
Special Committee Of Council.
His DeIinquincIea Foot up several Thou.
Hand Dollars rs Far ~ AscertaIned.

inquiry on the streets Us 10 what IL bein
done in the matter OF q settlement wit
Mr. Black, the late city Collector, a Il
porter OF the lNTELLIGESCEH conclude,
yesterday to call on the Secretary G
the Investigating Committee, Mr.. NJ
A. Chandler, and see what informa
tion he could CLEAN on the whole
subject Of Mr.. Blacks delinquinices a
an official. Mr.. Chandler was very courte
Gus in listening TO the wishes OF the repor
ter, and said he was quite willing to give
any information in his power What
do you particularly wish to know, sui {
he.
Rcporter-l would like TO put the sub
stance Of your committees s work for sever
al months past before the public in plain
shape.
Mr.. Chandler-welI, there is good dea
OF it in one way and another, as you viii
have seen by the committees late report
Reporer-As understand it, Mr.
Chandler, the committee brought Mr.
Black ont in arrears several thousand dol
lars. What were the specific items dis
covered against him, and how did you 90
about terreting them out?
MI. C.-Of course you know how the
investigation happened. Mr.. Erskine
started il us counsel for Smith Il Co.
Reporter-Yes, know about that, and
so do the public, but it strikes me Us good
place TO begin, and | will be obliged II YOU
vii! go over that little story afresh?
Mr.. C,-Well sir, Smith & CO. had been
assessed SO water rent for lS77-7S, and
were in arrears for it. A deputy Of Black
had been sent to collect it, but had not got
1t. Shortly afterwards, Sheriff TingIe nt.
tachcd lot Of ale that was about to be
shipped, for taxes due from the firm.
Black heard OF it and put in claim for
$3.50 delinquent water rent.
Reporter-lIad his deputy attempted to
collect $3.50 before that?
MIR. C-No, he had only presented his
bill for STj, but Black put UP the ASSESS
ment to $3.50 when he attempted to make
it out Of the attachment.
Reportcr-What did Smith 4 Co. say
about the discrepancy between the two
bills?
Mr.. Cit was Erskinc that remarked
upon the magnitude Of the assessment.
smith 4 Co. were under the impression
that it was only SO. Erskine was their
counsel.
Reporter-What led Erskine to overhaul
the assessment?
Mr.. Gle went up to Blacks office, af-
Ter he found out that his clients had u
wrong impression about the amount, and
asked Blac k for an explanation. Black
informed him that the difference between
the $40 and $50 was a Supplemental as.
sesSment' made by himself under tlircc.
ton Oi the Water Works Committee who in
of the fact that the brewery
was not doing much business had fixed its
water rent at So, on the understanding,
however, that when business should i'm.
prove they should he assessed ut higher
rate.
Rcporter-Did Erskinc accept this cx.
PLANTATION?
Mr.. C.-NO, he suspected some shenanc.
gan. and began an investigation that soon
confirmed his suspicious.
RepOrter-What was the next step in
his proceedings?
Mr. C.-After finding that his clients
were being wrOngcd, he asked Black for
permission to see his supplemental list OF
assessments, but Black refused to show
him his book on the ground that it was
his private property.
Rcporter-rhen what?
Mr.. C.-li0ving satisfied himself that
Black was covering up fraud, he pro.
ceclcd to prefer charges to Council. II
was these charges that led to the invcstiga
tion and all its subsequent developments.
Reporter-IIow did you come to be con.
ncctcd with the investigation?
Mr.. C.-Thc committee OF Council be.
come satisfied from the dcvOpmLnts in the
Smith case, and IN that Of Lewis & Wood
that Blacks accounts ought to be
generally Overhaulcd, and as vas sup
posed To have some experience naccOunts,
they employed me.
RGpOrter-Whcn you took hold what
was your programme Of investigation?
Mr. C.-l first took up the Assessment
book in the City Clerks office, and seeing
that the rccapitulatiOn of the amounts set
opposit" each letter Of the alphabet was in
a different hand from the entries in the
detailed list, thought possibly might
discover some discrepancies, and so went
10 work footing up the amounts under the
head Of A-tlat is, OF the assessments set
opposite each persons name commencing
with \. The \ column was not long
one, and ! found il all right. next took
up the Il column, which was long one,
and III it found M error in the footing Of
on" thousand dollars. Passing on through
the different columns found no more cr-
rnrs until got To the letter "II," which
was also long column, and in the footing
under this letter found another error Of
one thousand dollars. passed On and
found all the other letters correct until |
reached "R, andunder that head found
another error Of thousand dollars-mnk.
ing u sum total Of three thousand dollars
in th" alphabetical list.
RcpDrlCr-Nuu i,ica is that the long c,l.
llmnS were chosen hy Black ~ those least
likely to be tested by the City Clerk?
Mr.. C,-ics, that was my conclusion.
iou see the CLERK Mr.. Briti) had trusted
to Black 10 make the fputingS and prrpnrc
the rcCAptulatipn, and he hal fixed the
foOtings to suit himself, knowing that he
would only he charged with the footingI
under the rerapitulati0n.
Reporter What did Black say when you
uncnrlhcl these errors?
Mr.. CAS- matter Of course hc said
they were errors lie acknowledged them
ny such, and said he would ply up wha,
might bc developed in the invGS,ig gItion in
III" way Of arrears.
Reporter What other errors did YOU
find?
Mr. CT found somr sligh, errors in
the assessment book for 1875 lthc other
was Tor 1880 amounting TO about $50.
THESE too he acknowledged, and accord,
ing I" promise paid up $3.50.
Reporter How do you account for tho
small amount ot errors in 1870 ~ conlpur.
cd with lS1GP
Mr.. C.-I account for it by the fact that
he was nav in the business. IIcnnIv hcgar
to -cc his tiln clear, ~ To speak, in 1870
II" was iUUluy hiS way ~ il were.
Reporter What trail did You strik,
next?