The times. [volume] (Richmond, Va.) 1890-1903, 1891-04-22
MAYORS REPORT SUBMITTED.
City Ordinances, II Shows Have Not Been
Observed.
OYER TWO THOUSAND DOLLARS LOST.
Negligence and Cnrcisssness Charged - Old
Customs With No Warrant of Law
Practiccd.

Not in its present history has a paper been
listened to with such interest or such profound
gravity.
While Clerk August read the Mayors com
munication absolute silence rcigned, ana not
until the end was reached did any one break
the stiffness.
Though the session was called for 7 o'clock 1t
was quarter past before any business was
transacted
Mr.. Mann arrived at that time. and making
the necessary representation rom ne ,i
Council, the gavel was dropped ana the HSet4hs
was called to order. 80 ,.e
President Dickerson stated that the object OF
the meeting WAS to receive message from
MAYOR Tllyson and Clerk August read the lol-
lowing from the Mayor dated April p, 1891;
"In furtheranco of my intention TO thor
oughly inquire into the CONDITION OF me ulller4ht
dopartments Of the city government nave iot
several weeks been engaged IN examining INC
books of the Treasures Office hoih Tor gre
purpose of determining the eHlent.oialiyI osa,thS
city may have sustained by the lIIegMarlIcs Oh
Mr. Il. Grymes, late clerk to the treasurer
and OF ascertaining whether the treasurer
Office had been conducted IN q buslhe,7-Iiho
and faithful manner. and IN conformity win me
ordinances ordained for the government OF mat
department. -.i..,, 49,. ir,rir,, Int
schInit for your information private report OF
the results thus obtained: - -
"Ihe reports submitted 10 me by Mr.. IL. =.
Boudar who has been employed 10y Inc III the
e,amination of the books Of the Treasurer
Office. indicate that Mr. L. B. Grymes has been
guilty Of long-continued course OF crime,
resorting 10 almost every known melnou ny
which accounts conld be manipulated Tor pur-
"Hundrcds of errors and inequalities have
becn discovered and which have been CLASSIFIED
in separate schedules herewith submitted IN Or
der 10 show 10 which receipts nom the depart
incntsOf gas, water and markets have been re-
lin order that You may the more intelligcntly
understand the value OF these dlscrepanclcs;
will explain that It is the custom OF mo
lreasurers office TO enter the daily receipts
from gas, water and market, on what are known
as desk books. At the close of each day these
rcceipts are added up, and their sum total To-
gether with the receipts from any otner source
entered on what is known a. the cash settlement
book, which also contained an itcmlzcd meInor-
andum of the money on hand 10 balance same
which amounts should have been turned mo
tho treasury, as evidenced by the deposit IA
bank on the following day but M each case
enumerated IN the schedules me deposit wa,
less, being made to correspond with the report
of the Auditor and with the entries on the gen
eTal cash book
The reports to the Auditor, entries on gen
eral cash book, and deposits were made up by
Clork GTymes on the dates given on the sched-
ules
FRAUDS COMMITTED.
ut was here that many frauds were commit
ted and the amount entered on he general
cash book and reported 70 the Auditor lelng
different from that actually received, as lndl-
Gated by the totals on the desk books and the
I'm schedule A you will find noted eighty-ono
discrepancies, amounting III the aggregate to
Whenever the error appears with but few
exceptions the difference Is caused by the omls-
sion of the receipts from some one OF the as
tricts. and very frequently the amount omitted
appears on Clerk GreenhO VS. cash settlement
book. which shows that the money had been
turned over by HIM os per receipt given by inc
Treasurer or his clerk.
''Schedue b contains list of ffty-nine dis
crepancies, amounting TO 3i6i6l.
MANY of these are caused by the omission of
the receipts from water from some one OF the
books
cies. amounting to Sl.053.i9, most of these being
In the nature OF omissions Of the entire market,
gas or stall rent for one market and sometimes
for both markets
schedule ID shows eighteen discrepancies,
amounting to Sl1.4S, for which Mr.. Grymes -
entitled TO credit, as ms deposits IN these
cases were more than they should have been.
The loss 10 the city, as mentioned IN the
above schedules, amounts 70 s2t367A
mir. Boudar reports that there are many
other errors which IN his opinion Will consider
ably increase the shortage of Mr.. Grymes. re-
port of which will be subsequently submitted.
In order that you may understand what
checks the Council had provided IN order to
prevent the commission of such acts as those
above described. and 60 assure the sate-keeplng
of the moneys received 10y the City Treasurer,
/ here refer You TO certain ordinances and
inform YOU 10 the duties pertaining reSpec-
lively to the Treasurer and the Auditor.
~,
bills for gas and water shall be paid directly 10
the Treasurer, who shall keep an account there
of, and make daily reports of accurate copies OF
such receipts TO the Auditor
In order that the Auditor may see that such
receipts are accurate lt has been the custom Tor
many years for the Auditor TO require that each
evening the treasurer should send IN hls desk
books along with his reporffor that day;
With such books Of the Treasurer IN his pos
session and the said report. the Auditor is en-
abled 20 see what amounts are daily received by
the Treasurer, and as he has also III his posses
sion the gas and water books kept by the clerks
of those two departments, he Is enabled 10 see
whether The consumers of gas and water hav0
paid their bills IN proper tine, and whether
they have paid the proper amounts.
ERRORS AND OMISSIONS.
"You are well aware of the provisions Of the
ordinance that requires that 10 all gas bills not
added. .-...... .,'.',
large number Of bills entered rs paid on the day
after the limit allowed for the prompt payment
TO which no penalty had been added, and -
smaller, though considerable number paid SOW
eral days after, TO which the penalty had not
been added.
Mr. Boudar further reported that he found a
large number of cases IN which errors were
noted by the Auditor on the desk books OF tho
Treasurer, and whlth had never been cor
reeted .,.,.,..,-.
examine Mr. J. h. Chidroy, the Treasurer, Mr..
Miles Iurpin. the Auditor. their clerks. and
such other persons as ] thought could furnish
ties
When inquired Of Mr. Childrey how il was
possible that Mr.. Grymes for so long a period
from September. 1SSS. 90 March. 1917 could
have made these enormous entries undetected,
he replied that Mr.. Grymes had been appointed
BY the Council and not 10y himself. and no had
taken II for granted that Mr. GTymes was hon
est and capable, and ne had always been III
formed and understood that the Clerk IN the
treasurer ONCE IN the absence Of the Treas
uror, even for few minutes, had all the powers
gwen the Treasurer. and 80 he had always re-
garded Mr.. Grymes not so much a. a clerk as an
officer clothed with equal authority As himself
1T Was the duty of MIR. GrNmes TO keen one Of
the desk books, and in the afternoon 10 maxi
up tho lIoasurer's daily report.
The Treasurer asserted that he had such
confidence that Mr.. GrymeS would perform hon.
estly his duty that he had not thought he was
hat he had on some occasions compared the re-
port with the general cash BOOK but did not
claim that no had verified the reports bv refer
ence 10 the desk books and cash settlement
books.
Mr.. Childrey further declared that he felt that
~ the Auditor made daily examination OF his
books, together with the daily reports zen. hy
the treasurer, he was safe m relying upon tie
ndehty OF tho Auditor 20 detect and report any
errors that might be discovered IN his accounts.
When the Treasurer was aske why the errors
by the Auditor on the Ireasurer's books were
not promptly corrected. he replied that ns llr
would make the needed corrections, and that lac
had no recollection of the Auditor ever having
called his personal attention 10 these discrep-
tncies, but that II he did he felt confident that
be had promptly directed Mr.. Grymes 10 ake
me nteled corrections. and no naturally as