The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-01-03
Ire asurer Hechler, Of
Henrico, Will Be Order
ed to Refund It.
CASE REPORTED
TO SUPERVISORS
examination Of Books Showed
That Excess Commission Was
Collected on School Fund,
Extending Over Period of
-Four Years-Error Laid
on Code.

According 10 q report filed yestcr-
ia! With the Board OF Supervisors
OF Henrico county by H. y. Boudar &
Son. who have just completed an ON
cial examination, County Treasurer
iArnry G. iIcchler must refund $1,000
In excess commissions collected ~
him for the school levy during the
past -our years The report shows
that the treasurer has been charging
tho schools 8 per cent commission on
$4,000. when he was entitled TO charge
only IL per cent. This difference.
therefore. of ! IL per cent. amounting
TO 1919 n year for four years. Will be
claimed by tho county.
The board took no action ycstcrday
otier than 20 nsk for 4 copy OF the
document. which will be sent TO the
school Board, a resolution being adopt
cd requesting the School Board, acting
Jointly with the Commonwealth's at
torney. to proceed al once In the mat
ter. This means that formal notice
will be served on Treasurer Hcchlcr
that thc amount involved mutt be
made good
Custom Said to Be Common.
There is no charge however. that
Mr. Hechier deliberately undertook 10
increase his revenues by changing tho
rate Of commission. Indeed, II Is eaid
that the eamc practice las been com
mon throughout Nirg!nia. a comma IN
the Code having been twisted OF
dropped to tho profit OF county treas-
urcrs The exact meaning of the
Code has also been variously inter
rreted, but in presenting the report
to tn" Board of Supervisors Of Hcnrico
SicEErf. Boudar &; Son fortified them
selves with an opinion from the Com
4 monwealth's Attorney. which seems 20
be In accord with tho opinion cx-
pressed generally by lawyers and mem
bcra OF tho General Assembly. who
assisted IN framing the code. The
whole matter viii be presented 10
the Legislature. and IT is likely that
u viii call for reports from other
counties to see how far the custom
prevails. The hiRcrcncr--in favor OF
IN, tTeasurers-!s deducted from tho
fund allotted to county schools and as
every dollar counts in educational
work determined effort will be made
TO have the law again expoundcd by
The legislature unless the custom can
BIO broken up In other ways.
statement TO BoHrd
After pointing out certain cicricrl
errors Of a minor character in the
hooks OF tho treasurer. Nessrs Boudar
& Son made the following statement
In their report to tho supervisors:
In cur report to you in 1908. We
attached written opinion of the Com
monwealth's attorney, stating that the
levy for county purposes and the levy
for school purposes We're two distinct
and separate funds. and that the treas
urer was entitled TO ) per cent. on
the first $4,000 OF each fund. Conse-
duently VIC allowed his charges rs
made in conformity with said opinion.
In conversation which took place
during our present examination, the
Commonwealth5s attorney reversed
the opinion formerly given: therefore
the treasurer has been charging the
schools with 12 per cent. excess
commission on $4,000 since his in
chmoency, viz: January /, 1905 and
he should be REQUIRED to reimburse
the schools at the tie of 1915 per year.
for four years. making the sum Of
:I.5or."
The commemorative attorney re-
fcrred to was julien Gum, who retired
from office on January I. Common
wealth's Attorney Sutton, who took the
oath of Office on that day. is expected
to assist the School Board in lis de-
mand for refund by Treasurer IIech-
Ter
Clearly Explained In Code.
For the information OF the super
visors tho general accountants quoted
tho Virginia school laws and the Code
of Virginia. which have particular
bearing on the point at issue. After
designating the duties of county
treasurer the Code (scction 1879 says
In part:
"In computing commissions for col
lecttng and disbursing all sums levied
for county. school and district pur-
poses, the amounts shall be treated as
one sum, and shall not be divided for
the purpose of calculating the treas
urer's commissions"
1t is held that Treasurer Hechlcr.
therefore. has construed the comma
between county and n school" TO
mean exactly what the act said It
should not mean. and in SO doing fixed
his commissions at per cent each on
county and schools when he should
have grouped both and charged s1-2
per cent. as against 10 per cent
1t is expected that the Hcnrico
Bchool Board and commemorative
Attorney Sutton will call Treasurer
Hechlcr's attention this week TO the
error. with a request that he refund
1880, the amount OF his excess com
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