Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-10-14

| eaOf the $627, ,6O4. 10 collected by him on the
! same account for the year 1890, most OF
which was paid to him before June l, 1890
he was permitted by the fiscal and auditing
authorities 10 retain the whole amount in
his hands until February q, 1891, when he
made payment of 100000 and March H.
1891, OF Sl60000, leaving balance OF S36I,-
4O4 Is OF the Commonwealth money, Tor
all OF which he was indebted TO II at the
time of his Imprisonment; and for no part
of which, except by the Sl20,0OO bond is
the Commonwealth secured.
During so much of the year 1891 as John
Bardsley was in the exercise of the duties
Of the Office of City Treasurer, of the
moneys he collected for licenses, he claims
a credit of the greater part for expenses
and fees ot mercantile appraisements.
For the tax on municipal loans, payable
from the city to the State, John Bardsiey
received from the city of Philadelphia, on
Jane 20, 1890, 80, 5S0. 40, and on December
80, 1889, 39,524.17, making total Of $50
lob Il, which he was permitted 10 retain in
his own hands and for his own personal use
until September 30, 1890, when ii was paid
over
On June o, 1890, he received from the
city OF Philadelphia, for like purposes,
S4I, ,444SS and on December ), 1890, he re-
celved S43, 1915, making a total OF s9J,-
6l2.63, all of which he was allowed TO re-
tain for his own personal use, all OF winch
he embezzled, aud no por'ion Of which was
ever paid into the State Treasury.
In all the foregoing instances it appears
from the testimony of Messrs. Boyer aud
McCamant that neither of them made made
any attempt to enforce any of the proviS-
Ions of the act of May Z, 1889, TO which, as
follows, now direct your particular atten-
ton:
"An act providing for quarterly returns
and payments by county and city officers
of moneys received by them for the use
of
THE COMMONWEALTH.
"SECTIoN 1. Be il enacted, etc, That on
the first Monday of July next, and quar-
terly thereafter, it shall be the duty Of
eacn county and city officer, to render to
the Auditor General and State Treasurer,
under oath or affirmation, quarterly re-
TURKS of all moneys received for the use OF
the Commonwealth, designating under
proper heads, the sources from which said
moneys we're received, and to pay the sald
moneys into the State Treasury,
"SEC. 2. Any officer who shall refuse or
neglect for the period of 80 days, after the
same shall become due, TO make any return
or payment as required by the preceding
section of this act, shall forfeit his fees and
commissions on the whole amount OF money
collected during the quarter, and shall be
subject to a penalty of 10 per centum,
which shall be added to the amount of the
tax found due.
"SEC. 8. The State Treasurer and Auditor
General, or either of them, or any agent ap-
pointed by either of them, are hereby
authorized to examine the books and ac-
counts of any county or city officer VINO
shall refuse or neglect to make any return
required by the first section OF this act, ana
upon information obtained from such exam
ination the Auditor General and State
Treasurer shall settle an account against
such officer in the usual manner for the
settlement of public accounts, and IN the
settlement Of said accounts shall ada, not
to exceed 50 per centum, to the amount OF
the tax TO provide for any losses when
might otherwise result TO the Common
wealth, from the neglect or refusal OF tne
said officer 10 furnish the return.
"SFc. 4. If the amount of any account
settled in accordance with the preceding
section of this act, shall not be paid into
the State Treasury within 10 days from
the date of said account, then the same
shall be placed in the hands OF the Attor-
nev-General for collection and shall bear
interest from fifteen days after date OF set
tlement at the rate of u per centum per
annum. and if the Auditor-Geueral and
State Treasurer, or either OF them, shau
deem it conducive to the public interest to
proceed Immediately upon SAID account
AGAINST the sureties of the said officer, they
shall so instruct the Attorney General, who
shall proceed in accordance with such dl.
rection received from them, or either OF
them.
"Sac. 6. All acts or parts of acts incon-
sistent herewith or which are substantial
" re-enacted hereby shall be, and the same
are hereby repealed, saving, preserving ana
excepting unto the Commonwealth the
right TO collect any taxes accrued or accru.
ing under said repealed acts or parts OF
acts.n
In his testimony before the
LEGISLATIVE COMMITTEE
State Treasurer Henry K. Boyer admitted
that he understood this to be the law, and
that quarterly returns and settlements
ought TO be made. Auditor General Ihom-
as McCamant testified that the law was I'M
practicable but conceded that under John
Rardslev's successor, the present treasur-
or of philadelphia, the law has been strict
lv complied with, more than million dol
lars collected since John Bardsley's reslg-
nation having already been paid into the
State treasury in monthly payments,
Thomas McCamant, Auditor General OF
PENNSYLVANIA, testified upon the same oc-
casion that on December 30, 1890, at the IN
srorcs of Jobn Bardsley, he drew his war
rant ON the State Treasurer for $500 on
account of Philadelphia county's share IN
the personal property tax OF 1890, though
AT the time no portion OF the said tax, eX-
cent 1850 900, which seems 70 have been
simultaneously paid out of the state Treas
ury, had been paid TO received Oy tue = Sota, PM
monyealth. Under the 10th section or the
act of June l. 1889, it is prescribed that the
one.third of the personal proprrty tax,
which is collected and paid into
the State Treasury, shall be
rstrtned by the State Treasurer
m the county paying it and il has been tes-
t;fed that the Board of Revenue Commls-
sioners decided that under this act, the
several counties Of the Commonwealth were
reouired to pay into the State Treasury the
entire amount Of the personal property tax,
and were not entitled to receive any por-
tion of il until after the whole amount had
hsen Maid in. Mr.. McCamant Auditor
General. testified that at the time he drew
and RENTED the warrant for the above
mentioned $50. 900 TO John Bardsley there
yres then owing from him 70 the Common
,raalth $,i92 OlS11 for tax on personal prop
ertv and $62T. .604.lS on account OF licenses,
a total of 81, ,259, ,671.29, all Of which facts
annear upon the books Of the auditing ana
fiscal departments OF the Commonwealth.
At the same session Of the Legislative
investigating Committee IL was admitted
nv Henry X. BOYER, State Treasurer, and
= an1ears by the records of the Auditor
Generals, the State Treasurer's and
School Departments-thato on December 81,
1890. in accordance with the agreement and
confederation Of himself and the cashier OF
his office. William Livsey, without any
soIicitation on the part of the municipal or
school authorities Of Philadelphia or OF
any one connected with the
SCHOOL DEPARTMENT