Connecticut western news., 1917-02-22
NORFOLK'S SPECIAL MEETING
Listens to Report on Former Treas
 urer Johnson's Accounts.

countant, who has fininshed an ex. animation of the books of the town, and finally deferred action until a com plete report of the towns finances is made up by the selectmen.
 The Hartford Courant gives the fol- lowing account of the meeting:
 At this meeting Melvin E. Snow was moderator and A. P. Atwood clerk The meeting was attended by we'll over l50 and the capacity of the town hall was taxed.
 Seth Hadfield. manager of the firm of Prince 6 Nichols, certified public accountants of New York city, made & statement as follows:
 Having made an examination of the town treasurer's books, accounts and records during the period of his office from October 10, 1913, to Janu. ary 19, 1917, find that discrepancies existed in the treasurer S accounts az. gregating $19, ,650 between the amounts as found to be on hand as of the latter date and that which should have been on hand"
 It was recommended by Mr. Hadfield that a revision of the system be made and that the accounts be audited from year to year.
 Johnson as town treasurer had trans actions with the Canaan National Bank, City Bank and Trust Company, Hart ford, and the Norfolk Savings Bank. The first discrepancy in Johnson's books was in December, 1914.
 The meeting took the form of an open session, the information brought out being through a method of ques- tions and answers. MT. Hadfield sad that the chief discrepancies were in note transactions, and inasmuch as the vouchers in many instances were miss ing, the auditors had to depend almost entirely on banks for information. The first notation was in November, 1914 when promisory note for $1 1000 was issued by tbe Canaan National Bank and paid September IS, 1915. No rec ord of this was shown. Receipts In accounts not recorded amount to $38,- 900 and disbursements other than shown on the books total $I8,3 ,33O, leav- ing a shortage of $19,67
 
 town total $55, 500, of which $44,ooo were issued by the City Bank & Trust Co.,, Hartford, and $11,500 by the Canaan National Bank. MT. Hadfield explained that the shortage of $I9. .670 was the total unless some notes hitherto unheard of should be located in other institutions
 MT. Hadfield considered Jonhson ex. ceeded his borrowing powers. .John- sons explanation of the book transac- tions were not O K'd.
 In reply to a question, "Did the selectmen sign notes for $55, ,000?" First Selectman A. P. Curtiss declared they did not. To query as to whether the selectmen could tell for what amount they did sign MT. Curtiss an- swered that he did not care to answer at this time.
 Since September 15, 1916, notes were signed for $3, 900 on the Canaan Nat ional Bank, and 1000 by the City Bank 6 Trust Oo., Hartford, and $8, 500 were not recorded. Disbursements of $17, 880 weresshown, with an evident balance of $6,620. A question was asked of the selectmen as to what be- came of this and MT. Curtiss said he did not care to answer at this time He was then asked eff this is not the place to find out?" and MT. CurtiFs con suited with Attorney StoeckeI, then re- piled that note of $2, ,000 issued Sept ember 5 was raised to $12, ,00O.) This, however, did not apparently cover the question.
 MT. Hadfeld volunteered the in. formation that probably Johnson needed the money more than the town did, at any rate, he got it and the town did not. MT. Curtiss said the accounts of the selectmen and treasurer were sep arate, anu that John son would tell how much money he needed to pay bills with, and they would tell him how much money they needed to pay their accounts. Then one note would be drawn to pay both. He explained that Johnson was given authority to borrow 1000, $5, 900 of which was to pay a note in the Canaan National Bank, and B, 900 to be turned over to the select. men for running expenses The $5, 900 note was never paid.
 MT. Hatfield said that on September 15 1915, Johnson was short $1,OOO; on September 15, 1916, $12,OOO and on January 19, 1917, $19,76
 Judge Stoeckel offered a resolution that the selectmen be authorized to en- ploy counsel, make thorough inves- tigatioD of the shortage and take meas ures to collect from Johnson the short age This motion was amended by J. F. Horton to the effect that the three selectmen and Edmund Brown and William O'Connor make this inves- tigation, which was to include the accounting system used by the town. His amendment was approved by vote of 61 to 47.
 Another amendment was offered to the original motion that auditors be