The Waterbury Democrat., 1931-02-21
Devine Freed Of
 Financial Liability
Board of Finance Clears Former Tax Collector Although
 Office Methods Are Condemned

office in 6 manner characterized by extreme carelessness, utter lack of business administration and a con- plete misconception of responsibili- ties of such an important position," 1t was obviously evident that he in no manner committed or contemp- lated committing an act of crim- inal nature. A vote, therefore, at the special board of finance meet ing yesterday ordered the corpora tion counsel to release MT Devine from any financial responsibility toward the city in the alleged defi- ciency of $16,O00 or more in his accounts during his administration of the office.
 The deficiency was reported in the findings of the charter commission. Corporation Counsel Charles O'Con- nor held a number of consultations with Attorney w. k. Tboms, at torney for Mir Devine and meeting of the board of finance was held at 1 o'clock Thursday to discuss the situation. committee of Charles B. Jackson and Major w. Judge were delegated to report on the mat ter. Their. report was accepted and voted upon fayorably by the following; Mayor Frank Hayes, Com troller DanielyJ. Leary, Lewis $. Reed, Major w. Judge, Charles A. Babin, Peter Griffin, Charles E. Jackson and John D. Thoms. Com member of the board who did not sign the findings. He was absent from the city.
 The finding and the vote of the board together with the letter of w. E. Thoms to the corporation counsel follows:
 "Voted:
 "That in the matter of the alleged unsettled balance of collections made by Jesse, .Deyine. former col lector of taxes of the city of Water bury, as recorded in detail in a re- port of the Waterbury charter com- mission presented to this board at its regular meeting on oct 2, 1930,. this board record their findings as fol- lows: 4 .s
 q. The said board of the Water bury charter commission has been carefully studied ins conjunction with the opinion of the corporation coun- sel of the city of Waterbury dated February 16,. 1881.
 "2. This board is unable to find any act of omission of the said Jesse Devine which would warrant its be- lief that any action of a criminal nature was committed or, contem-
 plated.
 "3. This board finds that the said Jesse Devine,s conduct of the office of collector of taxes was character ized by extreme carelessness, utter | lack of business administration, and a complete misconception of the re sponsibilities of such an important | position.
 A. This board finds that the con tentions of the said Jesse Deviie as
 set forth in the letter of his attorney
 William E. Thoms, dated Feb II,
 1891, and incorporated in the afore-
 mentioned opinion of the corpora
 tion counsel, are worthy of serious l consid eration and should for the most part be upheld.
 l It is evident that the failure
 of the then controller to make l audits of the accounts of the col l lector of taxes when and as provided | by the city charter is indicative. of gross and culpable neglect of duty l on the part of that official. While
 not an excuse for the faults of the l tax collector, there is still some | merit in his contention that he was Il Justified in assuming his accounts Il to be correct because of the failure | of the controller to advise him to I the contrary and because of the additional fact that his surety bonds Il had been written for some years by surety companies which require. as
 preliminary to such writing, that the
 controller certify to the correctness of the accounting.
 "6. The contention of the said N Jesse Devine that there should be credited to him certain lien fees has
 been carefully considered. Whether
 or not the contention would be up.
 held by the courts is open to ques. M tion, but this board believes that N the retention of such fees by Mi N Devine should not be regarded diff
 ferently from the retention of Her fees by the many tax collectors who preceded him in office. If action
 were brought against any one tax N collector to recover such fees. il N should obviously be brought against \ all tax collectors who similarly re.
 tained them.
 I "7. The surety bonds under which II the said Jesse Devine conducted his office appear to cover only his own personal actions and do not appear to apply to the conduct of those N employed in his Omce. The assist
 ants in his office were employed and II paid by the city and were not, dur
 ing his tenure of office, bonded. Il
 would, therefore, be unlikely that the surety companies would dis
 charge any obligation to the city un.
 less 1t were proven that such obli- Il gation resulted from the act or commission of the said Jesse Devine personally as distinct from the act or omission of any employe of said | office.
 This board, therefore. concurs in
 the opinion of the corporation coun. sel.
 ! Tt Is therefore. Voted:
 hereby is Authorized on behalf of
 tho City Of Waterbury to direct
 the corporation counsel to release NJ fha aaid Isans pAYina from anx