Telegram-herald., 1891-09-24

Ex-Warden Watkins shows That
They Were Properly Kept.
HOW TIE EXPERTS DISTORTED FACTS
And Dad Violence ta Figures In Order
40 Report a. They Were Asked 10
keport-The Correct EsAaeE
OF stating the Case.
RockroRp. sent. q. lsel .


In the Democrat OF yesterday APP
pears an article headed .lonla Bo0k-
keeping. What the Prison Figures Re-
veai." etc, pnrportng 10 be q state
ment of the business OF the furniture
factory IN the State House of CoTree-
ton. together with sundry criticisms
from Democratic standpoint. upon
the management of our state institu-
tions under RepuD llcan rule.
Tie eausson Is evidently prepared
and published tor the double purpose
of gaming political prestige and eater
ing 10 sentiment among furniture
men IN Grand Rapids adverse 10 that
business in the prison. As 10 the latter
purpose l have only this TO say. Ii is
natural that men engaged III any line
OF manufacturing should object 10 COM
petition III the same line with prison
labor. But while tins is true IL Is also
true that prisoners must work. The
law requires 1t and sanitary regulations
demand 1t. The warden of the PRISON
is directed by the sentence OF the court
10 put these men at work when they
reach the prison.
1t becomes then a matter of ludg-
ment tor the board and warden-to de-
termine the kind of work that shall be
done. All things considered, perhaps
the small competition OF the PRISON
factory with the great furniture inter-
ests OF Grand Rapids is as little hurtful
TO free labor as II would he IN any line
of work that gave equal remuneration.
But tile former purpose, /. e. the polltl-
| cal, would seem 10 call for an answer
from me, or | must rest under the I'M
putatlon of having kept irregular"
accounts. showing poor judgment IN
managing the business OF the prison,
and being Incompetent If not dlshon-
est. / AIN fully ware that the reading
public cares little apout the personal
aspect about the matter, but they do
care, and have the right 10 inquire.
whether the management of one of
their great institutions has been good
or bad. 1t is an old saying, that
"hgures will net lie,' and yet the most
brazen falsehoods are often prOmul-
gotei through the means or figures;
and the showing made by the figures of
the 'experts" gwen IN the article is a
most noticeable case IN point.
How the Books Are Kept.
But before taking up the figures
given, let ME briefly explain the system
of bookkeeping which these "experts"
call "poor, aud unsatisfactory" In
the central office. set Of double entry
books are kept, which show all pur-
chases and sales, properly classified, all
cash received and paid out, the source
where received and the purpose for
.ol. LET a..
audited by the board seaen mouth, The
general account with the treasurer of
the PRISON, and all other matters per
talnlng 10 the institution as whole.
Aside from these books kept in the CEN
tral Office. for the mpre convenient and
correct understanding Of the divisions
OF labor, ETC., plains sAksl entry set Of
books are kept in each department, las
the farm and barn." the "store" de-
partments, the engineer" "carpen-
ter, medical" or "furniture', depart
ments, thirteen in ALI which not only
show the expenses and earnings, IN
cash as shown IN the central office, but
the transfers TO and from other depart
ments as well, as the minute Of the
daily and monthly business.
From these books-kept by the officers
in charge OF the department in each
case--t.ie monthly reports 10 the war
Gen are made and from these reports.
verified by the clerks books as TO cash
transactions, and the deputy warden's
record of inmate labor, the. warden's s
report to the board each montn n1s made.
The system of books III tEcentral
c. was inaugurated bvJ .Ak5or Tabor
who was clerk under Vim. Waters and
4 4 A i
him as clerk, both of whom are sup
posed oy their friends at least TO know
something about bookkeeping. l ln-
| augurated the department system and
have been compliments 10y Governor,
Members of Boards other wardeas and
profe ssioual bookkeepers for many
years, upon the admirable system of
the books and reports. Yet, we are
now told by these two men who were
sent 10 the prison hy Mr.. Watson, Demo-
cratic member OF the Prison hoard,
without consulting his associates, that
they went as expert bookkeepers and
| found the books III wretched shape.
An,mus of the Inves,igasors.
That was their mission there. ANY
different report would not have saus-
tied their employer. They went To the
PRISON on Saturday aud made their re-
| port TO the two members of the boSrd
present, Mr.. Rich and Mr.. Watson,
Monday morning about 10 O'Clock.
This meeting o. the board had been
| called at my request to give me
the opprrtnnity 10 explain the details
of the furniture business and correct
errors in report made by the present
cierk-Mr. Barrett. But before tue
chance was gwen Mr.. Watson called ms
experts" and all left on the train for
the west soon after IL o'clock. ! do
| not know these men called expert
bookkeepers, bat suppose they were
sent to manipulate the figures furnished
by the present State House of Correc-
ton administration regarding the past
business TO show a loss IA order 10 ex-
cusc a much greater loss occurring since.
| was relieved as warden over seven
! months sgo. To accomplish this pur-
| pose they change entries from one &C
count to another st will, make arb
trary chsrges 10 the factory, which
have no proper place there, and then
! combine and give the footlnes Of their
| figures With a flourish, mantling their
intense paItlsanshIp and unfair con-
clusIons under the terms expert book
keepers"
These men say, we found . balance
on the debt side or. the factory account
| OF So, l2s.Ce, leaxlng. II to be inferred
| that this vas Aalants against the fac
| tory IN its running expenses. When IN
fsct u -. aBa plainly should 'e or the
| t.f.ysku 4b4 rr,slso - tf.s