The Hawaiian gazette., 1914-01-06
1Nlnll sneeial 70 The Advertlser.l

hottest meetings IN Hs hiSiViJ1 t"S
board Of trade, at special meeting
held last Tuesday, decided to ask the
supervisors to make the appropriation
i asked for by the probe eoinmissioh for
the completion Of the Cooling Field
audit OF the county finances 1t added
the provision that IL must be under
stood that tho audit would be completed
and the balance as for December 81,
l19l3, arrived at for that amount.
The opposition to this action was led
by .Carlsmith, aud its weight was far
more apparent than real, for when IL
came 10 the final vote on the matter
the vote OF Carlsmith was the only ono
ON record against the motion, There
was, however, much criticism indnlged
in by other members also, the commits,
sion being accused Of extravaganza and
BreeSons Of having failed TO deliver
value. for the money he had been pail
4 While there was not the slightest
breach of the sirictest niles Of deco
rum, the meeting wits lively enough,
and Doctor Elliot told Carlsmith that
some Of the statements he had male
were misleading, and willfully so,
Tho affair opened When Doctor Elliot
called upon Judge Wise to takc his
place ID the chair, while he explained
i the request Of tho dommission to the
supervisors, ItflIad been Hoped that
the. supervisors wopld appropriate the
Ithbity Withhold making III necessary TO
i bring presspfe TO pear On them, but
the fact that their vote was likely TO
be adverse to the making Of the ap-
i propriation, as well as the request Of
the Kohala Civic League that the board
Of trade ask the supervisors to grant
the request, had made action necessary.
Supervisor Pritthard has also asked the
board TO pass resolution which he
could introduce before the board. The
audit had taken longer than had been
anticipated because irregularity had
been the rule rather than the exception
in the county bookkeeping, and also
i because it was now evident that il was
4 desirable to extend the audit until De-
eember 81, 1913, while It had been the
4 original intention to carry IL ON to De-
eember, 81, 1912 only,
j Elliot Reads Fields Report.
Elliot read a lengthy report from
Gooding Field, outlining the necessity
for the completion OF the work and
the manifold difficultics which had been
the cause of the delay.g He added shat
he hoped that the commission would
have on hand by the,endoof December
about $1,000, and Of this about $1,000
would be needed for the final session
of the commission and contingent ok
penses. Elliot had seen Ka1hane n
couple of weeks ago. He had a great
regard for him, and he, thought that
his vote against the audit had been
ihhheneed largely by rImors and by q
Pack Of understanding. Kauhane had
said that he wanted the supervisors 10
control the audit. Elliot thought the
matter of control was immaterial. KAN
hane had then said that the supervisors
would not ray $500 mouth for an
auditor. Elliot contended that n com.
petent man could hot be secured for
less and that il would be folly to turn
the work over to an incompetent man.
: Have you anything to recommend
in the way of an improved system Of
accounting" asked DR.. Archer Irwin.
Elliot answered that he was now
working on his part Of the commission
report. The report would in some form
contain suggestions for the reorganiza.
tion Of tho government of this county
along various lines, and this would in.
Guide complete detailed system of nc.
counting worked up by Field. gEU~
q II understand that enc OF the prin.
cipal reasons for the completion of the
audit is that you may get more in.
formation" said Carlsmith. ttHow do
You expect that the expenditure of
$4,000 viii give you more information,
which viii enable you to recommend
means of reconstrueting the eountyY''
1T is not the principal aim to ex,
pose further Irregularities or, dishon.
esty,' replied Elliot eft is tho main
aim to get a true balance and to- fnd
out where the county stands financially
That is needed for the proper prosec,t.
ton Of the business of the county. A
good system of accounting cannot be
, founded on false balance. =
There is report that each member
, of the commission drew paw for each
J day IN a certain month in which there
were four Sundays and a holiday. y
! said Doctor Irwin. els that correct I 4
/ " Yes, replied Elliot. "It was done
! n accordance with an opinion from the
attorney general
{ /" have heard it said that tho graft
3 ~ tiu E0OiHhlsslOn Is more .eXtra0fdr
) nary than, that of the supervisors, !, said
/ Wears "and l am beginning to be
lieye so myself Breclons has done Nd
work for the commission for two Of
} three months, except drawing his pay
: have also been told that the auditors
4 DO not do a full days work, but thai
they come to work late and quit early
. though how true that is cannot say
Y y DO remember that Field offered th,
board of trade in the first place Co un
5 dertake the audit for $500, and he ha,
J, now had four times that much III
3 Elliot replied that he was not com
$ petent 70 calculate the value of Breck
ons services. He would not bc paif
!, Tor December During the past eoupl,
1 of months Breckons had done NOR,
Z work for the attorney general g de
4 partment than for the commissions ant
r Elliot had always thought that tina
/ department should pay the cost of III,
5 prosecution, instead of saddling it upol
Q the commission. Field had said whel
Q he made his original estimate that Ii,
5 thought he would lose money by IL
!. He had probably underestimaAodi44h,
NnH a =