Oxford eagle. (Oxford, Lafayette Co., Miss.) 1876-current, 1890-03-27

ingsaY . receipt n Holland We a-u Lad
20 tnis conclusion by the fact that tbe-r
were No other coupons for interest dne
sna Outstanding which could cou.u.,~..
ene 10 m receiptHd for The statements
NOV nov, eyona Doubt that Hemingway has
taken proper credit for every d,,If,- -
the sl96, $50 Of coupons which could -.
slbtY have been received from HaIIara
save ard excepting outstanding rour,,,.
on series A and 3, acr of April 4 fs-e
amounting ~ SIS.
In reference 10 the certificates az in
fehte'iness paid and not audited. we
nave only 10 say. The law authorized
tne issuance Of s-aa. a.0tu. all OF which
were issued and. further. show that
tney have been taken up and cancelled
and proper credit taken therefor. exs-ens
s-f-l When Mr.. Hemingway came.
IN nsoornce there was soutstandingsi5sy.9j 9ja
and he took crpdis for sI54. 4s-. leaving
still outstanding 81 fs3. a. shown hv the
books and his report for fsuo. We could
not identify with absolute eertaintv the
state warrants, amounting 70 81. 80.
for whirh Mr. Hemingway rpc.iptsd to
his predecessor. but an examination o.
the books show that Nr. Hemingway
unquestionably took credit for them in
1873. To show the correctness OF this
conclusion, we cite your ExcelIencv 70
the itemized statement OF the funds in
the Treasury January /. fs17. in the
Treasurers report for fs-T You will
observe that the Treasurer. in making
said statement omtts TO mention anv
item of warrants. showing that at that
time he himself considered that the
credits taken for warrants during fs-g
ha -
The books show to a reasonable cer-
tainty that Mr. Hemingway took credit
in 1876 for the 81. so insurance interest.
The coGnterfeit 500 bill was DESTROYED
and property credited on the 3Ist dav Of
December, fssf- The ..uncurreut and
worthless funds. for which Heming-
way receipted Holland. amounting to
sss5.936. ~. were destroyed and credits
allowed him therefor December 3I. ISL
We submit that we have demonstrated
10 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 rss-
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-
celleucy we have also made an exhaus-
tive examination of transactions Of the
treasury department. in the minurest de-
tail and verified them by comparison
with the books of the Auditor Of Public
Accounts. IL there are any errors aris-
ing from the system OF bookkeeping We
have been unable to detsct them. and.
we may add the Auditor has also failed
to do 50. In order 20 verify cur conclu-
expert accountant in the person Or Mr
K. H. Vildburger. cashier Of the Clarss-
dale Bank and Trust Comp pany. who has
checked our work by the books and
vouchers and pronounces cur statement
essentially correct
Mr. Hemingway and his deputy. Mr.
G. F. Hemingway. have been interr0-
gated by the euD..airtee. ami they have
Acknowledged their inability - offer
any suggestions whirh might show the
Treasurer WAS NOT accountable for the
amount his books and reports foe i>9o
set forth We also sought light from
Messrs. Griffith and Waite. the expert
accountants employed by Mr.. Heming-
way. and IL they were in possession Of
any material facts they failed 70 dis
close them To the committee. The state
menrs of the witnesses examined by Us
are appended 10 this report for the in
speetion of your Excelleney-
This testimony shows that no count
has ever been made by the Treasurer or
his assistant of the funds in the treas
urv since the death OF J. H. 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 viii have 20 ae-
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 SI55.000.
Reference to statement No = will dis
cover an itemized account of this fund
Statement No. = shows the receipts
and disbursements from January 1. 1855,
TO January l. 1880. and the balance on
hand January I, fss6. This Will demon
strate that the excess of receipts over
| disbursements for the past four years
added I'd the balance on hand January
| I. 1856. 81 46a. 10. will leave in the treas
ary in cash the sum of s555. 5000 IL l.
superfiuous to say that neither Of the
various miscellaneous items which Mr.
/ Hemingway started with could be con-
/ tanned in the treasury January 1. ls>6-
The tabgIated statement made by Us
in addition To those referred 10 above
are. Statement No. :. showing bonds
Of the STATE outstanding January l.
1880. Statement No :. showing amount
Of cash received from and transferred 70
/ Treasurer's safe from November l. I--9.
To January l. $50. by C. A. Brougher.
cashier Bond and coupon transactions
since the act Of I>-s have passed
through the Auditors hands upon
vouchers. and therefore the check can
be and was made there since that time
/ Prior 70 that time proE1iscuoIs vouchers
were used We are gratIfied 20 be abb.
70 compliment the simple and accurate
system of bookkeeping Of the Treasury
L Department
4 Perhaps the BOOKS would not De con-
sidered as models Of scientific book
keeping by expert accountants, but II a
/ full and complete history OF the trans
actions Of the Office constitutes good AZ
counting. they are entirely satisfactory
Respectfully submitted
JoHS r. CAMEROS-
4 e. A. GsUTCE-
| C. NJ WILLIANSoS,
4 SAM c. CooK-
1 j. H. BEEMAS-
/ L PINK SMITH,