Norwich bulletin., 1914-06-17

SdNC IIC1iliet1 i-<- A<SeAh ifCN O receipt for s47S.0S on account of
 taxes This check was dated Sep tember 4th 1909 and drawn. on the Merchants National bank of Norwich; said check was endorsed by Charles D. Wolf. treasurer, and on September 12, 1909, went to the personal credit of MT. Wolf in the Thames Loan & Trust Co of Norwich. When MT. Wolfs attention was called to this transaction he attemped to explain it by saving that he got the check cash ed, but when his attention was called to the fact that he had it placed to his personal credit on the date stated, he said he had forgotten the transac- tion altogether and that he must have made up the amount afterward.
 AS will be seen the amount of these three years or more would amount in interest lost to the own of something over $200 and no reason is seen why the town should lose the interest on this money, and we think this amount should be charged to the apparent deficit on Mir. Wolf's books.
 It may be fair to Mr. Wolf to state that he explains his manner of han ding the two remittanceS from Hart ford, by saving he had the same cash ed and kept the money for over three t3) years beforing entering it on the books, and his reason given was, that wanted to have money on hand at any time for the payment of school teachers employed by the Town of Lisbon. When he was asked if he in formed the selectmen that he was using their funds in the manner des- cribed. he said that he thought he had; in any event after he had read his statements in the town meetings of Lisbon, he stated to those meetings that the reports that ne had read was not a correct statement of the financial eonditions of the town. MT. Wolf made that statement in the presence of a witness to the writer on more than one occasion.
 It will be seen that the sum of S747.46 is added to the amount paid by check by the Town of Lisbon. This amount was made up of town orders, which were paid without any check having been given, and were used largely for the payment of taxes. The only amount of any considerable size that was used by a town order without a check was one given A. F. Read for $356.06. Said order was used in the settlement of an account that MT. Read had with the town, and this set clement was approved by the select men.
 Considerable trouble was found in the accounts of some of the tax col lectors. MT. Wolf thought that re- ceipts he had given included abate- ment on taxes of which no record was kept. He said the only way he could get at the amount received was, to get all the tax collectors together and figure it out In the account of Mr. Lorenz krauss, collector, MT. Wolf gave Mir. Krauss a receipt for s232.0S on June 9th, 1906. MT. Wolf and MT. Krauss both think at least a part of this money was collected by Calvin B. Bromley former town treasurer, and the opinion of MT. Wolf was, that the receipt was given by him for the amount to. enable MT. krauss to col Iect his commission. The receipts which they claimed were shown at the time this settlement was made be- tween Mir. Wolf and MT. Krauss could not be found but MT Krauss hoped to produce the receipts which would throw some light on the transaction. This was one of the troublesome mat ters to decide as to whether the same should be charged to the account of the former treasurer, MT. Wolf.
 MT. Wolf thinks that any apparent shortage in his books have grown out of the carless way of doing business with the tax collectors, and the amounts charged to him should be in many cases offset by abatements which had not been properly credited to him, and the entries have been so made that he has to depend on the memory of the tax collectors and him. self to 'straighten matters out"
 As stated, the work covering these years has amounted to a good deal, and have been of a very vexatious character The writer has been very desirous of getting at as true con- dition of affairs asi possible, and it is believed that the conclusions arrived at are as correct as the circumstances and methods of the treasurer and tax collectors will permit, and while the examination of these accounts has taken much time and labor, we think the results will warrant all the time and money expended, as the following re- suits will show:
 The accounts of two of the tax col lectors, which were supposed to have been closed, have resulted in a col lection of about $375.0O, this sum having been since collected and paid into the treasury of the town. MT. Wolf has given his check for $4S7.66. MT. Johnson's check for $20915, which was overlooked for about six weeks, has been found making total of ST. O7181 which has already gone into the town treasury, and there is also due and will be collected by the different collectors about, $165 on books which were supposed to have been closed.
 Other matters which are to be set tied are the check for $4S7.08, that MT. Wolf used in his personal account; S63.3O. amount remitted from Hart ford that has not been accounted for.