New-York tribune., 1910-10-02
STOLE COUNTY TAX MONEY
Nassau County Cash Manlpulat-
ed After Entry, RapeIyea Says.
CLERK DIsCLOsES METHOD
In Confession, Absolves Treas
urer Lewis from Blame but
Saws He Was Threatened.

Nineola. Long Island, Oct topecle1.-
In his cell in the Nassau county Jah " III
lam " Rapelyea, who Tor HldIiS years
was trusted clerk in the county treas
- oe7ca now q self-confessed embez-
zIer. was In 4 highly nervous coiiol'Ioil To-
da poneI,-ea confessed yesterday to Dis
trict Attorney Franklin A cores liia' ne
ard Frank Baukney. the deputy treas
urer had stolen $4,000 from county
,,re- charles F. Lewis in the last i've years
Bauknev committed suicide on luesuaS.
Ranelvea. when asked to-day what ne
had done with his share OF the money 'oiu
the District Attorney that he had spent II
by living beyond his means. he rlarriei
+be eldest daughter of Alanson Abrams
one of the best known citizens OF Long
Island. who feels the shame of his son-in-
laws position so much that he denied MIN
self to every one to-day. Mrs Rapelyee
could not be seen, nor could Mrs Bauk-
ney.
Rapelvea recently purchased an automo-
biIe and was often the host at dinner
parties. His friends in Hampstead were Of
the opinion that he had received consid-
erabIe money from his mother, who died
within 4 year It has been learned. how
trust for him.
When County Treasurer Lewis was seen
to-day he wept when speaking of Bauk-
nev He said the blow could not have been
worse had it come from a brother Mr.
Lewis stated that he would make good
every penny of the sum stolen.
Rapelyea signed his confession to-day
which is as follows:
/ have for about eight years been en-
ployed in the County Treasurer ONCE
OF the county of Nassau. Associated with
me in the office was J. Frank Baukney,
now deceased. Among our other duties
was 10 receive money, paid for back taxes
upon the various town tax books of the
county of Nassau, and for about five years
past J. Frank Baukney and l have re-
ceived such moneys in large amounts
In the regular course the entries upon
the tax books or the returns were marked
paid. and from time 70 time the cash
receipts were made which show the
amount paid and which was received by
Bauknav or myself We made deposits
every week; Frank would take the money
and the checks and count the money and
1 would take the cash slips and add them
up on the adding machine and return them
to Frank. He would go over the cash
slips and pick out certain ones which ne
saw ft, then return the cash slips and
the money, less the amount he deducted
don't know that this was all in cash
Payments entirely These are the slips
which represent the amounts taken by US
IneSe Slips were taken out ana separated
may be two weeks ago; I don't know eX-
actly when, but not long ago. can't say
positively that these represent all the
amounts which we took: ! think there are
some there that would be in the cash
book These were all he handed to me.
l can't say what the total amount was.
divided. but l imagine half and half. but
that I can't say, il was simply handed 10
me. This money was usually paid. over to
Mr.. Valentine or Mr.. Cnderhil ana
turned over to US to be entered in the
cash book and then deposited. The slips
We're marked entered but the money
This statement is made voluntarily. with
out fear or COmpulSiOu, and without any
promise Of reward o. .1 remqnerauon: zI;li on. ba
prosecuted. I make this statement for the
purpose OF sqUaring Mr.. Lewis.
Mr. Lewis has not at any time known Of
this defalcation. II was not possible for
any one unless a thorough examination
was made by an accountant TO discover
or detect these declarations
These amounts cover the taxes received
during the entire time since back taxes
We're received by US 1t covers all or the
towns and many dozens Of books. l could
not tell the amount of money I received
7 haven't the least idea. I should say as
much as $1,000. I know where the moneys
came from that Frank gave to me. did
not know the individual account. know 1t
came out Of the funds of the county or
Nassau.
with the money; I have none of It. l have
used il in my current living expenses l
haven't gambled but once or twice. l nave
not Invested anv of II in real estate. The
total Of the amount on the slips which are
fastened together would represent the
amount taken by us at any one time The
TnOnpv I have taken has all been money
taken In for back taxes. I have received
as much as 500 Al one time.
Before the death of Mr.. Baukney l never
iprfn,stad 10 Mr Lewis anything OF what
was going on. Baukney charged me not
TO DO IT, He said TO me: If you tell Mr.
not accurately entered in the cashbook q :
though they are stamped so on the back. I
signed them on the back No one was con-
seIr Mr. Lewis never made any remark
that would indicate that he ever had any
suspicion that anything was irregular;
I am positive that Mr.. Lewis never kneW .T
.,-1-+bin5 a bout these defalCatiOns until
ate the death Of Mr. Baukney, and after