The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1892-11-02
ing to SIS, 1859, and to have paid sl7e44
on account, leaving a balance due OF


on account, leaving a balance due OF
The books of the gas Office, as kept by
the secretary, showed the Barrett Man
ufacturing Company charged with
5,7Ss! barrels Of coal tar, amounting to
$lT2l5 so, and the company was credit
ed with Sl4,092. leaving balance due
Of S3,123 so. The differences between
the gas board charges, as shown by the
secretary's books, and the Barrett Com
pany's credits to the gas board on ac-
count Of coal tar showed 3949 barrels,
amounting to s., ,15S 80. The difference
between the credits, as shown on the
gas works books, and the debts on the
books Of the Barrett Company, showed
g. .39S so, leaving to be accounted for
S., ,552.
The books kept by the secretary OF
the gas board, SO far as they show any
thing, show only large aggregate
amounts, while they should have shown
in detail every shipment made. The
books at the gas works, as kept by the
superintendent showedindividual ship
ments to the Barrett Co., and are be-
lieved to have shown them correctly.
1t appears from these comparisons that
81, 1853 so worth Of coal tar shipped 10
the Barrett Manufacturing Co., of Pitts
burgh, were nevercharged on the books
of the gas office'as kept by the secre-
tary, A. A. Franzheim.
1t is vital in this connection to record
that the books OF Barrett d Co. show
the identical amount OF SS,552 to have
been paid the gas board December 26,
1890, nearly year before Secretary
Franzheini ceased to be secretary OF the
board, and more than q year before he
made good this shortage. On January
Q, 1892, more than q month after Franz
helm had ceased TO be secretary OF the
board OF gas trustees, he paid, under
compulsion ~ the board, his whole es-
timated deficiency on account OF coal
tar sales, amounting to S3,63S 66, this
last amount including other coal tar
shortages with those represented bythe
items above given. The total shortage
on account Of coai tar was 81 ,372 80, the
difference between this amount and the
amount made up being represented by
certain allowances on tar account
1t therefore appears that after the
EeslRuhklOl Vi VIC AubS ooSiObaAy " sAS
board OF gas trustees, and on two sepa-
rate occasions thereafter, being con-
fronted by the board with the above
mentioned delinquencies, he paid over
TO the board in two amounts as above
specified the gross sum OF So, ,4l2,A.
1t was two weeks after Franzheim
had ceased to be secretary OF the board
before he was required TO turn over to
his successor or to anybody connected
with the board the combination OF the
safe and access to and possession of its
contents. This being true, and the cor
respondence with the Barrett Manufac-
turing Company not having been OPEN
ed up to the time OF the resignation OF
Franzheim, the books OF course bal
anced without difficulty. There Is be-
lieved TO have been at no time any
trouble to balance the books.
Franzheim, while secretary OF the
board, was awarded the contract for the
purchase Of the coal tar of the gas
works for the ensuing period Of two
years at So per barrel. The Barrett
Manufacturing Company OF Pittsburgh,
was the next highest bidder at g 65 per
barrel, the said company at the time OF
the letting being under contract to take
the coal tar.
The board of gas trustees required Of
Franzheim bond to indemnity against
loss by his proposed contract. The
contract aud bond were drawn but
never executed by Franzheim. It was
therefore necessary for the board to 20
into open market to contract for the
sale Of the coal tar product, and the
Barrett Manufacturing Company now
contracted for the tar at 3 25 per bar
rel.
This loss of forty cents per barrel as
between the selling price and the price
originally offered by the Barrett Manu-
featuring Company represents on about
1000 barrels OF coal tar loss to the
city OF Wheeling of about $500,