The times. [volume] (Richmond, Va.) 1890-1903, 1891-04-22

sccming Int not real. and that the money en-
tered on the new book was not reported 20 the
II was informed by Nr. Doudsr that during
the term Of Office Of Mr. Grfenhow 1t was pro-
posed in the Council 20 require the Treasurer 10
keep his Office open every day iroih an earlier
hour in the morning until later hour IN the
afternoon.
GrCcnhows giving assurance 10 the Finance
Committee that u tie ordinance was nor
changed lac would on the last gay on Which gas
and water liii- cOuld be rad hcep ms once
open until o clock IN the afternoon, ana that
this promise had been kept;
But Misunderstanding this ia'e lo.r on c lo.-
ms. lr. Grccnhow was IN the habit - account
INK 10 the Auditor for al the IN ~ received on
80 PrNALrTs CHARGED.
"Inoxt called tir Childreys attention 20 the
many case, 70 ortod by Mr. boniar in Whirh u
appeared uI on The lrcasurors books tn"i s4o
bills had Been raid several Gays alicF ur la,t
day nxed hv ordinance for fine payment OF su
bills, and thaf IN these instance no penalties
"He replied that ne could not now explain amy
particular hili. but that he had never intention
ally RENTED any penalty of hls own aul hoIitFi
tnat ia every such case he had been authoil]eu
20 ID 10. either by the AUDITOR. the Naa ih,pe'-
tor or the gas-bill clerk in the Auditor once,
after stating TO them respectively the different
excuses offered by the consumers that m near
ly all cases one or the other of these
Gentlemen yould authorize him 10 receive such
bills without the penalty by .fed1ilng the liils
and by endorsing the same Win iher name, OF
initials. so as 20 show that i've daf, hau h2t
elapsed since they had been presented 90 such
con. umers: that in some few cases. when the
Auditor or Gas Inspector were hIs}. ne htd
been authorized by one or the other OF them 10
receive payment without tho penalty without
the bill being related
asked by what authority they had redaird these
bills or had authorized SIR tmldrcy 10 remit
any penalty. they both replied that they thought
they had authority under the ordinances ans
that they had only done 80 when d. was iair TO
Il. ...~f ah
and that they had no recollection of ever haf-
ing authorized the treasurer io remit pfhtisy
except by rcdaIng o bin and attaching iheir
"1,r 'inrpin. The Auditor. was noxt asked To- x-
plain why in his examination Of the treasurer
books ami daily reports. he had never discover.
cd any of the several hundred errors when had
been since found 10 exist III the accounts kept
ERRORS NOTED.
"He replied TIA. he had discovered many OF
these errors. and had noted them IN the usual
way on the Treasurer books; that he hti not
only called Mr. Grymcs attention To these
errors but that he had on many occasions call
ed the attention of Mr.. Ghildrey 10 them. ana
he remembered that in regard TO nve or SIX
errors lac had not only noted them as thcy oc-
cured on the books and called MT mldIcv
attention 10 them frequently. hut had many
months later taken written memorandum OF
thcm 20 Mr.. Chlidrcy, but that with the eNccI-
ton Of the last item they were SIN hncoIItcicn
Mr. Childrcy declaring that too much time had
elapsed since the errors were noted, and That he
would not correct them.
"Ihe Auditor further stated that there were
many errors and discrepancies IN Mr., NryneS
accounts which lac was not able 10 detect De-
cause the daily rel Ort5 Of the treasurer were
frequently not sent 20 the Auditor al me uilG
the desk books were brought IN, as they should
have been, so that there was no opportunity lor
the proper comparison OF The reports with the
books. -.
which should have reached his Office on the
afternoon OF each day, were not sent III Tor sew
cral davs Afterwards, m
"lth,rcupon asked the Treasurer why these
reports had not been sent IN. when he feplled
that he had never been informed that Mr
Ciryrlcs had failed to send in reports promptly.
Mr. J.. w. Warren, clerk IN the AUDITOR
Office, was positive that Tor several month, pre-
Won, 10 Mr. Grymes' suspension the daily re-
ports aud books from the treasurer NICE were
never sent 20 the Auditor on the same day.
"He had frequently insisted that such omls-
sions of duty should be corrected. hut be had
never succeeded during the period named IN Sc
curing the books and the reports on ihe same
'Siho above summary will give ,you the sub
stance Of the testimony / ODtaned on inc mat
ter under consideration.
RESULT OF THE INQUIRY.
81 further deem II my duty 10 submit Tor your
consideration my views as TO the results OF ms
Willie it is truo that both the present Treas
urer and his predecessor seem TO have thought
that the clerk TO the Treasurer became reas-
urcr IN the temporary absence OF thar onccr,
and this the Treasurer could have ascertalned
by a proper examination of the ordinances.
"SectiOn e. chapter II Of the city ordinances
presCrlbos the only instances IN wmch me clerk
has power TO perform the duties OF the Ireas-
urtr, namely: during the absence from the
city or from his Office on account OF Sickness OF
that officer.
With SO plain provision Of the law the
Treasurer was not. IN my opinion JuSlhcd ll
regarding hls clerk as having as iroau powers
iu the conduct OF Inc Office a. himself.
81 ann also of the opinion that the treasurer
was not Justified ia surprising lhul because W.
GRIMES was elected by the Council he had no
control or supervision over hls acts for he was,
in my opinion, as much subject 10 the dl,ciii-
line and control OF hls superior oihcer a. though
he had been his own apuolntee.
II further hold that the Treasurer failed to
perform his duty by not more frequently amt
carefully verifying the daily reports made 10
the Auditor, and IN not examining the books
! when they were returned by the Auditor 10 as
/ certain whether mistakes had been made, and
| then IN not having them promptly corrected
| ned in such failure of duty by the fact that 10
/ was the duty of the Auditor. under the ordn-
| ancos to see that such reports and books were
The requirements made Of the Auditor were
intended as safeguards to the city and not as IN
/ negligent IN the management OF his ONCE
OLD CUSTOM.
For many years IL has been the custom OF
! the Gas Inspector and Auditor, whom they
! thought the reasons were suihclent TO exercise
Il
Tho ordinances giyes,thom no such authority
! rs they were accustomed 10 exercise, and what
they did was without warrant OF law.
At is perhaps necessary that under proper safe
| guards some discretion in this matter
should be given 10 some officer but until 10 had
! been given 10 one was justified IN assuming the
/ authority q,
! IN addition to my comments on the conii-
/ ton ana management OF the lrcasurers Office,
| II was but proper that should call your aitcn-
ton TO the failures Of duty on the part OF the
/ Auditor,
III was manifcstly his duty TO have required
| Of the clerk of the Second market has annual
and monthly reports, AMI on ms failure %
render them. the Auditor should have reported
| lin 90 the CITY Council ana suspended the pay
ment of his salary, as the ordinance declares II
| TO be his duty 10 have done.
IF this had been done ne would have had tho
proper checks upon the officer, especially IN
| reference 10 delinquent bills.
In regard to his rotation 70 the lreasrers
Office IL is the plain intent OF the law that ne
should exercise a constant watchfulness over
all it transactions.
Il think he should have been particularly
careful To have required that tho desk books
and the report of the Treasurer should have
been brought into his Office each afternoon, and
that the same should have been carefully ox-
amlned by HIM, and that all errors should
not only have been noted for correction by
the Treasurer but he should have seen that they
were corrected, and upon any failure on the part
/ tee, he should have reported such failures 10
| the Mayor Tor his action As the Auditor Is IN
| tended TO be n check upon all other officers
| charged in any manner with tie receipt. cOucc-
! ton or disbursement of the city revenues AMI
| q protection against thcir dellnquencios. 1t is