The Brookhaven leader., 1890-03-27

ingway's receipt to Holland. We are led
to this conclusion by the fact that there
were no other coupons for interest due
and outstanding which could compose
the item receipted for. The statements
show beyond doubt that Hemingway has
taken proper credit for every dollar of
| the Si05, $50 of coupons which could pos
sibly have been received from Holland
save and excepting outstanding coupons
on series A and B, act of April 4, 1872,
amounting 10 s16.
In reference to the Certificates of in
| debtedness paid and not audited" we
have only to say: The law authorized
the issuance of 500, 200, all of which
were issued, and, further, show that
| they have been taken up and cancelled
and proper credit taken therefor, except
s., ,4s3. When Mr.. Hemingway came
into Office there was outstanding Sl56, $50,
and he took credit for 1854, 467, leaving
still outstanding 81, 4S3, as shown by the
books and his report for 1890. We could
not identify with absolute certainty the
State warrants, amounting to SCI, 775,
for which Mr.. Hemingway receipted to
| his predecessor, but an examination of
the books show that Mr.. Hemingway
unquestionably took credit for them in
| 1876. To show the correctness of this
conclusion, we cite your Excellency to
| the itemized statement of the funds in
the Treasury January l, 1877, in the
Treasurer's report for 1877. You will
observe that the Treasurer, in making
said statement, omits to mention any
| item of warrants, showing that at that
time he himself considered that the
credits taken for warrants during 1876
| included the warrants receipted for.
The books show to a reasonable GER
tainty that Mr.. Hemingway took credit
in 1876 for the 81, 800 insurance interest.
The counterfeit 500 bill was destroyed
and properly credited on the 31st day of
December, 1881. The ''uncurrent and
worthless funds" for which Heming-
way receipted Holland, amounting to
S795, $780, 4s, were destroyed and credits
allowed him therefor December 81, 1881.
We submit that we have demonstrated
to an absolute certainty that ex-Treas-
urer Hemingway cannot now reduce the
balance due the State by any one of the
various miscellaneous which he re-
ceived from Mr.. Holland, his predecessor
in office.
In addition to the examination of the
special matters which we have discussed
above, we beg leave to inform your Ex'
cellency we have also made an exhaus-
tive examination of transactions of the
| treasury department in the minutest de-
tail and verified them by comparison
with the books of the Auditor of Public
| Accounts. If there are any errors arls
ing from the system of bookkeeping we
have been unable to detect them, and,
we may add, the Auditor has also failed
to do so. In order to verify our conclu-
sion we invoked the assistance of an
expert accountant in the person or Mr..
r. III. Wildburger, cashier of the Clarks-
dale Bank and Trust Company, who has
checked our work by the books and
vouchers and pronounces our statement
essentially correct.
Mr.. Hemingway and his deputy, Mr..
C. f. Hemingway, have been interro-
| gated by the committee, and they nave
acknowledged their inability to offsI
any suggestions which might show the
Treasurer was not accountable for the
amount his books and reports for 1890
set forth. We also sought light from
| Messrs. Griffith and Waite, the expert
accountants employed by Mr.. Heming-
way, and if they were in possession of
any material facts they failed to dis
close them to the committee. The state
ments of the witnesses examined by us
are appended to this report for the in
spection of your Excellency.
This testimony shows that no count
has ever been made by the Treasurer or
mis- assistant of the funds in the treas
ury since the death of J. III. Nelson,
chief clerk. The Treasurer, in his re-
ports and on his books, separates the
| insurance deposit account from the gen.
eral fund, and this was proper, but in
| asmuch as the State will have to ac-
count for these funds out of the general
| revenues, we have made a general state
ment of Mr.. Hemingway's Indebtedness
| to the State, including this fund. the
deficit in this account being Sl55,OOO.
Reference to statement No. - will dis
cover an itemized account of this fund.
Statement No. - shows the receipts
and disbursements from January 1, 1886,
to January l, 1890, and the balance on
hand January /, 1886. This will demon
strate that the excess of receipts over
| disbursements for the past four years
added to the balance on hand January
| 1, 1886, 81, 460.7O, will leave in the treas
ury in cash the sum of $555, ,450.02. 1t is
superfiuous to say that neither of the
various miscellaneous items which Mr..
Hemingway started with could be con-
tanned in the treasury January 1, 1886.
The tabulated statement made by us
| in addition to those referred to above
are: Statement No. Z, showing bonds
of the State outstanding January l,
1890. Statement No. 8, showing amount
| of cash received from and transferred to
Treasurer's safe from November l, 1889,
to January l, 1890, by c. A. Brougher,
cashier. Bond and coupon transactions
since the act of 1888 have passed
through the Auditors hands upon
vouchers, and therefore the check can
be and was made there since that time.
Prior to that time promiscuous vouchers
were used. We are gratified to be able
to compliment the simple and accurate
system of bookkeeping of the Treasury
Department.
| Perhaps the books would not be con
sidered as models of scientific book
keeping by expert accountants, but if /;
full and complete history of the trans
actions of the Office constitutes good &C
counting, they are entirely satisfactory
Respectfully submitted,
JOHN X. CAMERON,
G. A. GUIcE,
C. NJ. WILLIAMSON,
SAM c. Cook,
j. Ill. BEEMAN,
L. PINK SMITH,
Col. Hemingway's Statement.
| JACKSON, MISS, March 20.-The fol
lowing card, addressed Ito the peopl
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