The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1902-12-02
Senate ADMITS
A STRONG
REPORT
The Late Superintendent Pub
lie Works Said to Have Kept a
Private set Of Books Since
1896,

The special investigation committee
of senators to investigate the Depart
ment of Public Works and take up the
Governors request for the removal of
Superintendent James H. Boyd, this
morning made it's report recommending
that Boyd be removed and that full
Investigation of the department be fur
ther made The outline of the lax
methods employed in the office was en-
bodied in the report and severe STRIFE
lures made on the system. The report
was signed by all three senators, II. p.
Baldwin, chairman, j. ID. Paris and
Palmer p Woods. The report did not
reach a vote at the morning session but
will be discussed this afternoon.
I'VE did not have the books exported
as We found that this had ban done
twice this year by the Deputy Auditor,
. we found the system of books ANA Ike
faeth ID of keeping the same, go j ;
more especially with certain changes
orgat i2ed by the present ?tihS super
inteEuplt H. E. Cooper. Tbs NEST in.-
p5rtlnr change is in the way cash pay
niants arr now received. All cash &c
ceipts are now received over the count
er by the cashier, as they should be,
and at the end of each day turned ever
to the Ahief clerk who gives the cashier
a receftjts for the same. Under SUPER
.ceived and turned over to the chief
- clerk who gave the cashier no re ,eipL
for the same. Cash was also received
by Mr.. Boyd in the back office, VINO
either turned it over to the chief clerk
or kept 1t in his own possession keeping
a memorandum of the transa eCion
either on loose paper or in two "spe-
cial' books (alluded to in the Gov
ernor's message) that appeared TO be
his own property, and did not bel)ng 20
the regular system of books belong
ing to the department. Cash thus re-
ceived and not turned over to the CASH
ier by Mr.. Boyd, was usually partial
payments towards land sales and was
deposited by him in Spreckels & Cos
bank to the account of -. H. Boyd,
Trustee" or kept in his private box in
one of the department safes These re-
cepits were often in his possession over
a year before they were accounted for
and turned over to the cashier or chief
clerk.
''Mr. Boyd's excuse for retaining such
payments in his possession, is that they
were partial payments toward land
sales and he preferred to hold the pay
ments till full settlement for each land
sale was made. Your committee, how
ever, find in answer to this, that the
cash for full settlements for land sales
was nGlu ny llllll lOl ONSl q SSebl DSAOiN
the money was turned over to the De-
partment as a government realization
These private books above mentioned
were kept by Mr.. Boyd as far back as
1896 when Mr.. Hassinger was CHIEF
clerk.
Your committee cannot condemn toe
strongly such a loose, careless and un'
systematic method of handling public
funds. 1t is a method quite likely tC
lead to mistakes in accountingffor pub
lie funds, and makes the way easy fol
the perpetration of fraud.
The committee then gives an exhaus
tive statement of the several items o.
shortage in Boyd's accounts which hav'
heretofore been made public in indict
ments and otherwise and then proceed
After thorough investigation you
committee are of the opinion that thu
irregular methods practiced by the Sup