Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1895-07-11
THE DIFFERENT ACCOUNTS.

However, the Superintendent mas peen
given credit for having paid In the fun
amount.
THE DIFFERENT ACCOUNTS.
The coke account was kept by. the book
keener, Mr.. Meredith; the tar. liquor. and
junk accounts are in superintendent
Adams's own handwriting. while the ac-
count Of lime was entered by Foreman
Walsh and Clerk Meredith.
II was the custom OF Mr.. Adams to
pay Off the men until the sale OF coke
stopped i'm 1893. and he deducted amounts
due by workmen for coke. Both the
foreman and clerk testify that no entry
OF the same was ever made in the coke
book. nor is there any evidence OF this
money ever having been paid into the
City Treasury. None of the pay-rols are
signed by the men. nor are the original
ones audited by the Auditor, they being
copies of the same.
In addition to these discrepancies We
ascertain that no record has been kept
of the sale OF tar and ammoniacal liquor
10 the present contractors. except the
returns made 10 the clerk by the con-
tractors themselves. who had free access
TO tho tar and liquor. and were the only
ones who ascertained the quantities Tor
which they paid.
ton OF the above facts, unless Mr.. Walsh
and Mr.. Meredith can offer the commit
tee satisfactory excuses, IL would be TO
the city's interest TO employ others 10
fiji the positions OF clerk and foreman.
and that in future they should be bonded
officials, and recommend 10 the Council
10 take action to recover from the late
superintendent estate and bondsmen the
just amount due the city.
Respectfully submitted.
JOHN r.. BRANCH. Sub-Chairman.
GIVEN FULL CREDIT.
When the reading of this report had
been completed Mr.. Davis desired to
know from Mr.. Boudar II he had fully
satisfied himself that full credit had been
given Mr. Adams for all money paid In
by him. Mr.. Boudar's reply was that he
felt perfectly satisfied that this had been
dore.
Mr.. Noble desired 10 know whether
there was any way TO ascertain how much
coke had been sold 10 the employees OF
the department. and Mr.. Boudar replied
that ne had taken the figures from the
stub books. Sometimes the coke and
been sold 10 the men themselves. and
then again on their account TO parties
whom they owed money to.
THE ACCOUNTANTS LETTER.
on motion of Mr. Wallerstein the report
or letter of Mr.. Boudar to the sub-com-
mittee explaining how the facts contained
in his statement were arrived az was
read. This paper Is addressed 10 Mr.
Branch. and reads:
Having been selected by your com
mlttee 10 examine the books and accounts
OF the city GasWorks. l beg leave
report that | have performed that duty
and find the works indebted To the city
in the sum Of s25056.20 said sum repre-
sentlng the difference between the amount
received from sales at the works OF coke
tar. ana ammoniacal liquor and the
amount paid into the city treasury by
the superintendent from july I, 1856. tc
May /. 1895, as evidenced by the accom-
panying statement. This statement 1.
made up from the various records found
In the office at the works. the reports OF
the Superintendent TO the City Auditor
on file In the latter's office. and from books
Ok manufacturers making purchases o.
the works, settlemspt for such purchase
having been made by checks payable {,
the order OF City Gas Works and endorse,
by the Superintendent. The statemen
shows the receipts from each separate
source and the payments TO the Treasure
by the Superintendent for each month
! year, and term. az well "a total dehCii
| The receipts at the works from July |
1856. 10 May l. 1885, from all sources ag
gregate lS607C.2i. and payments TO Urea
surer, sl6l ,O20.0i. | found the books IL
very bad condition. the records loosely
kept, incomplete. and no record at al
Of transactions involving the receipt o
money. No cash-bcok could be found
and 1 was Informed by those in charg,
OF the Office that none had ever been kept
That such a shortage IA shown by tn,
statement could be continued through
such long period without detection, Is
attributable TO the fact that credits L
the works for receipts that should have
been made from the daily records were
In point OF fact made from Information
obtained from the Auditors books, thu.
recOnclling the general books Of the work.
with corresponding accounts on the Aud!
tors books.
I'm making up the .tatement showing
the amount due the city. ! was compelled
to accept the figures furnished by tbs
Superintendent IN his reports 10 the Audi
tor, so far az regards junk and lime. be
cause there was no record at all OF III,
former, and for some years of the lattel
zone book having been losD, but the fac
is that even In the lime account, the re
hundred dollars in the latter years"
HAD TO GO OUTSIDE.
Mr.. Boudar, explaining how he ascer
tanned the facts set forth in his report
stated that he had TO go outside of th'
records of the department In order I,
obtain certain necessary information Thu
receipts for tar and ammoniacal liquo
were kept by Mr. Adams in a private
book, and when he secured his informa
ton from the purchasers Of these articles
he found that some of their figures wer,
not entered by Mr.. Adams in his book
IL was necessary for him TO ascertain
the total amount received by Mr.. Adam
and the amount paid by him into the cit,
Treasury He found that at the Lowe
gas-works four coke books. which pur
ported TO be copies of the stub-ticke
books. but on closer examination he dis
covered great many errors in the same
During the entire time while Mr.. Adams
was at the head OF the City Gas-Works
over $1,000 had been appropriated by tn
city authorities for coke to be distribute,
among the poor by the ladies OF the Cit,
Mission but only one entry Of 1901 for suci
coke could be found on the coke-books
and this was made during the first 81,
months that Mr. Adams held that Office
Besides there had been a number Of small
appropriations made for coke TO b.
furnished for the relief Of the poor 4
the proper committee. and the records o
the latter had not been entered on tn
coke-books Since 1892 appropriations fo
coke had also been made 10 the Woman'i
city Mission TO be distributed among th'
colored poor, and amounting in all L
5000
Mr. Boudar explained that he had sc
cured his information from the books
In the Auditors office, and from those In
the City Aimshouse. The figures as 4
the sale OF tar he had TO take from th'
private entries made by Mr.. Adams. anC
ne had been unable 10 find any records
as TO the sale Of junk or lime. The only