The San Francisco call., 1898-01-29
Governor Budd Requests the Bank to Submit a State
 ment,
FOR FUTURE SAFEGUARDS
Hereafter All Checks Must Be Coun- tersigned by One Member of the
 Finance Committee.

treasurer of the board. Governor Budd, l president of the commission, presided i at the session. Commissioners Clinch, l Givens, Goldberg, Foote and Kinney | were present. w. w. Foote, addressing the chair, l made a statement concerning the con- dition of the books when the new sec retary, MT. Lermen, received the dOcu- ments. Reference was made to the number of claims marked paid which were not liquidated at the time the en- tries of payment were made on the books. In the course of his remarks MT. Foote said:
 ''Mr Sheehan has refused to sur render his bank book showing the cheeks drawn on account of the Yosem- ite Commission. We have no means of ascertaining how many bills are un- paid and how many are paid. My judgment is that it is his duty to come here and explain everything. He is treating the commission in degree of insolence that ought not to be toler- ated."
 A. H. Washburne of the Yosemite Stage Company was asked if his bill had been paid, and he replied in the affirmative, stating that the checks were received last Saturday. The statement was made that Breyfogles bill had been paid since the last meet ing of the committee that investigated General Sheehan's accounts.
 At the suggestion of Commissioner Cinch the secretary read the following letter from General Sheehan:
 SAN FRANCISCO, Jan. 2s. 1898. To the Commissioners to Manage Yosemite Valley and Mariposa Big Tree Grove:
 CIentleuen-I beg to submit in the first place. that no shortage exists in the fund placed in the 4osenlie Commission, every claim ot whlch have any knowledge or which the books md State vouchers show having been pald either n cash Cl oy my check the l6tteE ne.ilco m .,1 being generally used owing to the fact that nearly all claimants reside at a distance frcm this office Every claim not represented oy a voucher or cancelled check is accounted for by money in bank to cash outstanding checks A which l an at any time prepared to show.
 All moneys paid to me on account or rents, Treasurer, as the monthly releases from the State Controller on file in your office clearly The books show all receipts and expenditures and these are written up Any expert can in wrong in the foregoing statements.
 The secretarys bank account has no place in this matter Of exporting. The law provides no method by which the secretary and treas urer shall pay out the moneys to claimants. Sometimes he pays in cash at other times by check or Wells, Fargo & Co, as may be con venient If he has checked out all the moneys to claimants he must get the cancelled checks back, as they are his only vouchers. Each check, when returned, is his receipt chat be has paid claim account of Yosemite voucher The books and accounts of the Yosemite Commission have been many times, exported, and during my term Of ofhce as we'll and there has never before been demand that the secretary turn over to his successor moneys in bank against which he had issued checks, and over which moneys he had no further control.
 For two months past I have hardly been able to do any work, clerical or otherwise, but l will cheerfully explain to my successor what know about the books, papers and affairs of the Yosemite Commission Very respectfully,
 JOHN F. STEPHAN.
 Commissioner Foote insisted that the letter from MT. Sheehan was a false hood. The Commissioner submitted a list containing eighty-two items all lowed by the board of which there was no record of payment. The aggregate of the list approximates $6000. The Commissioner remarked: "The claims may have been paid since we institut- ed the investigation. Perhaps Sheehan obtained the money from his rich and influential relatives.
 Commissioner Goldberg said the com mission was entitled to a full state ment from the bank of all the transac- tions connected with the commission
 Governor Budd therefore dictated and signed the following notice to the bank:
 To the Columbian Banking Company, Sar - Francisco, Cal:
 ~ You are hereby notified that all checks rapers books and accounts in the possession of your bank to the credit of the Yosemite Commissioners, or the secretary or treasurer o said Yosemite Commission. no matter by what name such secretary or treasurer may bC known, is the property of the Board Of Com rn!ssioners to Manage the Yosemite Valley aIlc Mariposa Big Tree Grove and you are re- quested to deliver the same to J. J. Lermen the present secretary and treasurer of sucf commission. You are also requested to de liver to him especially all checks for money paid on the order of this commission, o ~ any secretary or treasurer hereof, to any per son whomsoever.
 You are further requested to make state ment of the account of this commission. it' secretary treasurer, with your bank Iron January l. 1886. to the present time.
 A resolution was adopted directing the finance committee of the commis sion-Givens, Kinney and Clinch-tC make an examination of the accounts and obtain from the State Controller statement of all moneys received or account of leases and privileges. The resolution authorizes the committee tC employ an expert.
 Governor Budd made the explanation that some bills back in 1895 had not been paid because one year the sum o s11, 900 was expended when only an ex penditure of $3500 was authorized The money was expended for repairs bu none of the transactions. took place during the administration of Genera Sheehan His predecessor in office kep the books then.
 At the suggestion of Commissioner Gfvens the rule was adopted that here after all checks drawn by the secre tary on account of the commission must be countersigned by one menibel of the finance committee. All thu money received from the State is to b, deposited to the credit of the commis . sion. The Governor instructed the sec retary to keep ledger accounts of al Soneys received and disbursed.
 Commissioner Kinney called up thu matter of the lease to Coffman 6 kinne, but the board decided to defe consideration of the subject until Feb ruary 3. The Commissioner intimateC