The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1904-06-14
'.STEP TOWARD.
..MORESY';S'':TE|[:.M''||..
Henrico to Have Annual lives
u tigation Of Books OF
Treasurer.
REPORT OF Mr.. II. 3. BoUDA'RF
Exposed Great Many Errors IS
X and Shows Brauer Indebted
to County for Over $1,000.

After q session extending through sew
erai hours the joint meeting OF the super
visors and school trustees Of Henrlco
adjourned yesterday afternoon without
taking final action on the report or MI
II, b. Boudar, accountant giving a de-
ta,,ed statement of the involved condi-
ton of the county affairs.
Two resolutions were adopted. and
these furnish the sum total OF the days
work.. one directs Mr.. Brauer, the out
golns treasurer, TO deliver all other
books and papers in his possession. and
under this resolution Mr.. Boudar VIII
continue tho investigation further and
Z make an additional report. The second
resolution is very important one, IN
4 that ii marks a step in the direction of
reformation III the methods of aenrico
bookkeeping, It provides that the books
OF the treasurer shall be examined each
year by a special accountant, engaged
by the two boards This annual investi-
gtion will be made at the time when.
the treasurer submits his yearly STAKE
& 1nent
THE REPORT
s& AS indicated last week. the report Of
Mr.. Boutlar exposed a shortage in Mr..
4 Brauer's accounts or about one thou
sand dollars There is absolutely no sus-
picion of any wrongdoing There were
mistakes on both sides-somo In favor
q Of the late treasurer and some against.
A bundle of clerical errors was solely
responsible for the shortage The exact
sum was s979.79. This does not take into
account about 500 in taxes still In MIR
B Brauer's hands. He is, therefore, In
{ debted to the county for over ST. GOO.
ia summary Of Mr.. Boudar's report fol-
lows:
Gcntlemen,-We beg leave to report that
We have, In accordance with our agree
ment and under the authority of your
< committee, made an examination Of the
accounts of the late treasurer Mr. Will
liam Fl, Brauer, said examination cover
ing the entire period of his incumbency,
II from 1891 to 1904 We attach hereto state
& nlents showing the various character OF
errors In detail, the summary of which
Elbows Treasurer Brauer indebted to the
county In the sum of s979T9 (nne hun
dred and seventy-nne dollars seventy
nra cntsl.
Schedule a shows on pages / and Q the
amounts collected. the rate and amount
of commission charged yearly, and on
for county and district schools, and the
between commission charged
and commission due hinl--vz., 81, 974. ca
}S Schedule 3 shows errors In commits
89flnTii TER discussing school funds Dis
n trlct school tax too much charged, SlOl e.: :
- state school fund too much charged,
e slSi.2S and deficit in credits to county
sacshooi, $lMo.32; deficit in credit to
schools, 81.
Schedule G embraces a variety of or
{ rors, all OF which are against the county,
and amount to S9s7O6.
Schedule . is a list OF parties who
$ Paid their taxes to the treasurer vet are
included in the delinquent list in the Of
Z ftce OF Clerk WaddiI amounting to
sG0,55
& schedule p Is a statement of errors in
assessments, addition of delinquent list
and commissions, aggregating $432964. for
which Treasurer Brauer is entitled to
credit
Schedule F is summary of schedules
a, 3, c, ., showing Treasurer Brauer
TO he Indebted to the county in the sum
Of sa7g7g
Schedule G shows that on a final adj
tustlnent Treasurer Brauer's ACCOUNTS
the county should transfer to the school
board the sum of s2,S033S.
n! he irregularIty Of the treasure's
thui yes Oh commissions was or SO fire.
qutnt occurrence and the amount in
VOWED SO large thrf we applied to the
3Conimonwealth's... atttrney, l.. O. Wen
denpurg. for information as to the rate
Of commission the treasurer could legal
~ claim. His opinion in writing Is here
With filed, and on that opinion Is based
the commission allowed to Mr.. Brauer in
this report.
We are Informed by Mr.. Brauer's dep
uty that no general cash-hook was kept
and have seen no check books or bank
pass-books, so are unable TO state how
the funds of the county were kept; but
in view of the many errors and the ma
ture thereof it Is reasonable TO suppose
tint they were not kept separate from
other funds
We call your attention to the fact that
the treasurers ledger shows that Of the
amount collected by him for taxes in
Lee District in 1891 and 1892 there now
remains In his hands the sum of s65356
and of the amount collected for the town
Of Fairmount The sum OF s406s, These
two Items arc not embraced in schedule
L.
Our report has been much delayed by
the humility 10 obtain certain records AT
the courthouse necessary to arrive Mt
tile facts as regards the assessments OF