Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1886-11-05
The City VS.: TOhn M. Carroll
and Others.
THE REPORT Or, MASTER COMMISSIONER
JNO. NJ. KINNEY.


on Tuesday last, finished his report in the
suit of the City Of Stanton againsts It's
defaulting Treasurer, John M. Carroll, and
others. The findings of the Commissioner
are as follows:
LIST. That John M. Carroll is indebted
to the City of Stanton as of October l,
/ 'e5, in the sum of 50, 285.55.
I'd. That E. M. Gushing, Deputy Treas
urer, is indebted for city taxes, to John
M. Carroll, Treasurer, on his bond cover
ing the period from July '02 to July 'S5, in
the sum of $3,607.09: and on his bond for
the fourth term beginning July l, '05, and
which was running when Carroll d1sap-
peared, IN the sum of $936.70-total, 3d.
443 70.
| 3d. That E. M. Gushing Deputy, is in
debted to Jno. M. Carroll On State taxes,
So, 4S0 40, as of July 1, 'S5. This falls on
Cushing's third bond, 1.-THE same bond
that is liable for the 3,6O7L9)-the total
of Cushing's Indebtedness to Carroll On all
| accounts is $6,924 10.
4th. That the Indebtedness of Carroll to
| the State, as ascertained by a Judgment in
| the Circuit Court of Richmond, as of
Aug. L, '86, is 81, 49490
The Commissioner states that the debts
against Carroll's estate stand in the fol-
| lowing order of precedence:
,, LIST. The claim Of the State, 81 ,494 80.
2. The following pending attachments
against Carroll ahead of the city of Staun-
toni. G. Marquis, $500; Geo. H. Hud-
son, S123.39, and w. A. Cushing. $500.
3D.. The city Of Stanton, So, 1856.
The total of all claims against Carrolls
estate-State, individual and clty-is $15,-
81. SIS. The net yield of CarrolI's property,
was $13, 2S3 O6.
The sureties Of Deputy Gushing claim
that they are not liable in case OF non
payment by that officer. This claim is
sustained by the deposirlons Of Cushlng's
sureties-W. A. Burnett, A. A. Grubert,
and Jos. F. Tannehill. Mr.. Burnett was
surety on all four of the bonds given by
I Gushing, and his deposition covers the
period through which all four bonds ran.
| He testified that he went on Cushing
bond at the request Of Carroll himself, and
that Carroll promised him to keep him
posted as TO the standing of business be-
tween himself and his Deputy. This
promise Carroll redeemed aeeGc med, He, at various
times, (often without any inquiry being
addressed to him) assured him that
Cushings accounts with him were all cor
rect, that Cushing was not behind in his
settlements, and that everything was all
right between him and his Deputy. These
assurances from Carroll ran through all
the terms and up to the time of Carrol's
fight. Jos. f. Tannehill and A. A. Cru
bert testified to similar assurances from
Carroll, of Gushing not being indebted to
him and of Cushing's official accounts
being all right. The Commissioner in his
report says that from the entries in the
books Carroll must have given these assur-
ances in ignorance or purposely to deceive
the sureties, for the books showed that
there had been no settlement, that could
be called a settlement between him and his
Deputy. The Commissioner holds that
if the Court admits the dispositions men
toned, the amount for which these sure
ties are held should fall, instead, on the
estate of Carroll, as it is clear that 1t
was on his assurance that Cushing's &C.
counts were all correct. that the sureties of
Gushing renewed, or entered upon their
responsibility.
In the matter of where the weight Of
Carroll's default should fall-On which set
of the Deputy 'ssureties-the Commissioner
adopted the general principle Of the law
in such cases: that, where neither debtor
nor creditor makes application of pay
ments, the law applies them to the Oldest
debt. This places the burden on the sure
ties of the third and fourth bonds, and
while it doubtless works an apparent hard
ship, there is no other way to fix it.
; The work done by the Commissioner
has been Of the most exhaustive character.
The ledgers OF Carroll have been tran.
scribed and made a part of the record.
Three separate presentations of the case
have been made from separate points OF
view-the official terms, the annual terms,
and the third carrying the balances from
term to term. The work covers over two
hundred sheets of legal cap paper. 1t
has been most thoroughly done, and
is the result Of long days Of labor conduct
ed with expert skill.
| The surety Of Carroll is Gen. John
EchoIs. The sureties of his Deputy are
W. A. Burnett. A. A. Grubert, and JOS
F. Tannehill The estate of Carroll was
disposed of for $13, 283 O6, while The
shortage, of every sort, is SIS ,371.85, leay
,, ing final shortage of only about $4,000
How this will he settled will probably be
the subject of other suits. besides the one
now in progress.