The San Francisco call., 1898-04-22

emptying the gold from the sacks and refilling them with silver coin. This fact was fully shown yesterday, as was the reliability of Deputy Treasurer de la Montanya's estimate of the amounts so abStracted.
 the cash in the big vault was contain ed in eighty-four sacks, each holding S5000 in gold. It appears that Widber had tempered with sixteen of these sacks, taking out the gold and replac- ing it with silver dollars. Just $250 of silver coin was required to fill each sack that had contained $5000 in gold coin. By this substitution Widber re- alized net sum of S76,000 from the six teen sacks.
 Of the balance of the shortage, ac- cording to the statement as prepared by the Deputy Treasurer, $26,377 "A was taken from the escheat fund belonging to estates about to revert to the State. In a cash box was found $39 50, and on the floor of the vault where the money in this fund had been stored was found $500 in gold. The shortage in this fund therefore amounts to but S25, ,S3S 24
 The other fund selected by Widber as convenient means of replenishing his private purse was the collateral in heritance tax fund. This contained $15, ,391 56 Of this amount the Treas urer was entitled to per cent for col lecting it. If the five sacks each con- tained S250 in silver in place of the gold coin originally in them the short age in this fund will amount to $13,- 364 56. Besides these various amounts the books show upon investigation a cash credit of $360 90 in Widber's favor. This leaves total estimated shortage of $114 .199 so.
 Auditor Frederick and Deputy Treas urer de la Montanya, who have a more intimate knowledge of the affairs of the treasurers office than any one save Widber himself, say that they do not anticipate that the shortage will ex- ceed this amount. In fact Widber fur nisheS corroboration of this belief by the statement that what his deputy says regarding the shortaF> is probably the truth. He admits that he does not know the exact amount of his pecula- tions and declines to make any approxi- mate estimate.
 As to the responsibility for the amount of money stolen by Widber from the city treasury, there is a wide divergence of opinion and every pros pect of long legal controversy.
 The legal proceedings will probapIy be inauguratod by the Fidelity and Trust Surety Company, which is on Widber's bond for $100,000. It has al ready been intimated by the represen- SotlHCo Ol tlllo COIllpdHy lDdl they UO not consider themselves responsible for any money feloniously taken from the treasury by Widber subsequent to March 25. 1898. On that date the money in the vaults was counted by Mayor Phelan, Auditor frederick and Judge Trout, the commission authorized to perform that service for tl-a city. They then pronounced the city's funds to be intact, though it is now known that such was not the case
 At the present time there is no means for knowing how much money Widber has taken from the vaults since that day.
 It will be claimed by the surety com pany that their continuance on Wid- ber's bond was dependent upon the re- ports made by this commission. The commission having reported everything to be correct and the surety company depending upon the truth of the report and having no means of informing it. self to the contrary, 1t is tontended that the members of the commission can be held personally responsible for the loss incurred by reason of the laxity of their methods in counting the cash.
 On the other hand. the city and coun- ty authorities will seek to hold the surety company for. the full amount of