The free lance. (Fredericksburg, Va.) 1885-1926, 1903-10-20

Al li lliu - lFNIN|'tAlllN H'NiiIli A'"'l.
Alvin T. Emhrey,
T. II UaJArnette. .Ir.
Henry VI. liolIaiay
S5~~ 53
= copy.
Commonwealth of virginia.
Oli,e oi Auditor 0i Public Accounts.
Richmond, Jan. d, l~>.i.
Received ~ i. p. II. Cri-mond. Clerk Of
the County Court OF Spotsy lyahia. the
IrrA-urrrs receipt for five hundred and
eighty dollars aud 53 renf-. un account
e the taxes ON law proc - ,rtc from he
lst ui September. l~S2. to TIE l-t ~ De.
crmher, lSo3.
Wm r. Smith Clerk.
\ frue Copy.
IlenryM Hollaiay.
The gross amount reported from which
is receipt in the net Was S6lJ.5O.
Ex e. With y
10 Judge A. r Emhrcy. Henry u IIol.
laday. E-q.. and l. H. Delernette, lr.,
ESD. Committee of investigation. Ac.
Geptlemen:-
Ia compliance with your request that
Z iNhhf - ~ AlAtFiA TARNfitf ~ ~ = "fNA
honorable body. submit the following
pom my appointment a. Common
weAlths Attorney called the attention
of the late Clerk j. =. II. Cri-mond ~ the
requirements of the Acts Of the General
Assembly Tor lS91-o, in regard 10 the
settlements Of Clerk = accounts and duties
of Attorneys for the Commonwealth. To
this requirement of the law he most cheer
.ully and cordially acqulesced and hegan
thereafter 20 tender 10 me for eXamina-
iion his monthly accounts upon shrets
Di paper which were 10 be recorded 10
Che tax Record Book These accounts !
could not compare with the records 10
the Clerks office as the recOr'iation OF
deeds. and wills were usually several
months behind. las 10 fines PAID { Jerk
he Kept memorandum of same in one Of
the lockers in his ohcel. | regularly
either upon the fret day Oi the month or
very soon thereafter made examination
0i the account handed me by the tlrrk by
comparing same with the batch oi un-
corrected deeds. wills and memorandum
oi iinee ia a few instances some deeds
we're spread upon the records and then
the Deed Book WAS used as 10 them), !
found hut few errors IN the account
.heets rendered by the Clerk.
Al the expiration ot the semi-annual
periods for the CLERK 70 settle with thc
/ Auditor OF Public Accounts. he woulc
come 90 me with the fOrmr for my ctrtlii
cate aud bring upon sheets OF paper his
accounts and not doubling that thes'
we're the same that had already exam
med and certified accepted them anc
without hesitation subscribed the certll-
cate To bis report.
/ desire 10 aid here that upon several
occasions the Clerk came 20 me with the
forms for my certificate and brought no
record cfaccOuntiOr comparison ana tht
certificate was not subscribed until he
mad made up his account for the iull pc
Rod OF six months When the eXamina
rlon was made. these accounts would be
made upon sheets OF legal cap or account
uAper. in these latter cases IN one or more
instances ! must in irankness admit that
the examination was made by merely
counting the deeds, this deemed suilic
lent % determine accuracy. | can now
very readily Hee how |, ~ well ~ oil o
my predecessors in Office and the eminent
gentlemen, who from time 10 time exam
med the Clerk = office and made the mos
hattering reports, were deceived. The
method adopted by the late Clerk WA
90 withhold number Of deeds and Will
ior examination the same not being IN
rluded in his accOuntl and not beinl
spread upon the records IL was impOssl
, | /. 10, 4 pnxr lnff al f1nir a
l-tance. These instruments would then b.
spread upon the records out OF their reg
uar order and in many instances hun
reds oi pages from where they shOulI
have been properly spread upon the rec
ords and not lnirequently in Deed Book
other than those In which they shoul'
: have been recorded.
p am fully aware that the law provide
, that "a record tax book be kept by tn
Clerk and examined by the Common
wealth's Attorney, but the method use
. insured equal safety and protection t
p. both the interest OF State and county, a
!. it would have been just es easy for th
I Clerk TO have withheld deeds aud viii
h from entry in the tax book. az from th
o arcOunt sheets which he prepared an
, which he was 20 have recorded in IL
|, tax record book and file the original. III
], deeds and wills which were systemat
), lrally with. h.held by the Clerk were recOr,
ed as above shown.
4 NV confidence in the integrity OF tl
II Clerk caused me not TO suspect that
II would Intentionally commit wrong
le fact held him in such esteem that
g would have trusted him with every dc
d lar that was worth.
IA desire TO state further that durir
, the latter part Of June County Treasur
y billiard called my attention to the Ia
n taat the Clerks payments 10 the Audit'
# did not compare with the settlemen
n made to him. Immediately began 4
M Investigation and discovered that q
nj d -linquent land record IA to the tax
r. on the Frances +. Lewis land WAS mar
X ed State taxes paid Auditor
r. - County taxes paid County Tres
he urer." whereupon | cOmmunicat
r.. with Treasurer Ullard and on Thursdl
r. before July court he called at my Off
ba Roth of US called at the Jerks office al
of / AZ spokesman brought TO the attenti
as of the Clerk his failure to account I
he said taxes. He promptly drew and pass
ar TO Mr.. billiard his check at the sar
.. time admitting that he had with-he
Nv the money fer many years. then call
Il his attention 10 the taxes paid him
q, the r iymon tract Of land and whi
r, shpul1 have been paid to the Coun
he treasurer some twelve months preyiot
a, For this he also gave his check. Later
eJ. rh. afternoon after Mr. Dnlsrd had L
10 the c, H., discovered that he had n
h, turned over the taxes by him collected
Is 1899 on the chas Tyler property. Che