The Waterbury Democrat., 1939-03-08

year?
 A. Yes.
 e. Another way. in the first in- stance and before the money was I was provided by the de- ficiency appropriation to which you have referred the money to meet the cash deficits came out of the surplus resource sinking fund? A. That is correct.
 o. Yes. It is true, isn't it, that when you went into office in 1930 you found that there had been practice by the board of finance and by the board of sinking fund com- missioners to pay current debts sometimes out of particular funds. Didn't you?
 A. Current bills were paid out of current funds, whatever funds it might be.
 Q. You found there had been al- ready the practice in 193O, followed by the sinking fund commission and by the board of finance of paying when there were not resources to be had from other directions, paying current bills from special funds? [ A. I think you will have to tell what you mean by special funds.
 o. Well, funds-special funds.
 A. There were number of spe- cial funds at that time-special park funds, school funds, sewer funds. Q. We'll, funds of that type are what I'm talking about. That had been the practice of borrowing from those funds to pay the current bills when there were not moneys in other directions to meet current bills. | A. I think there had been a prac- tice of that sort.
 o. Prior to 1880?
 A. No. It had been done, I un- derstand, but there would be a di- verting of funds.
 o. There had been a practice of diverting the funds upon occasions when money from special funds would pay current bills? A. I believe there was because when the charter revision investiga- tion was going on at that time, the accountants arrived at the condi- tion of all the special funds and it was found that there had been diversions, and by action of the board of finance the surplus resource sinking fund was obligated in the early part of 1930 to restore to the special funds all such diversions. (At this point, Attorney Crawford asked for State Exhibit ID.
 Judge Inglis objected to the read ing from the state exhibit.
 o. As preliminary action, I want to ask you-I want to call your at- tention to the point at which be- gin to read on page 386. Objection by Alcorn sustained. States exhibit II marked full exhibit ID.
 @. Board of finance, 1929, City of Waterbury - and starts with the meeting of board of finance August 16, 1928, and ends at the meeting of board of finance on March A, 1880. In connection to your reference to that diversion of special funds for current bill purposes in 193O and previously, want to call your atten- tion to this matter of states exhibit II beginning at page 386. "On mo- tion of Commissioner Babin duly seconded, the following vote was passed to wit: Voted: Whereas, the unexpended cash balance of the fol- lowing special estimable funds in the amounts indicated below here di- verted for current bills in the first taxation district in 1929: special sewer fund, $33, ,128.72; special park fund, $30.84; special school fund, $306, ,4l3.84;; special paying fund, $75 ,442.94. Total, $415, ,01634. Where as, the general fund first district as of Dec. 31, 1929, owed to special pulp lie expendable fund, the amounts in- dicated above and whereas, the un- expended cash balance of the gen. eral fund, first district, was made quate to meet the liabilities to the special public expendable funds, be it resolved: That the controller be, and he is hereby authorized and re- quired: (a) To record such liabili- ties as (a) liabilities of the surplus resource sinking fund, first district; (b) To record the amounts SO given to each special public expense fund by the surplus resource sinking fund, first district, as an asset of the spe- cial public expendable funds; Co To draw on his order in favor of the treasurer of the surplus resource sinking fund, first district, for the amount of net available cash in the general fund, first district, as of De- cember 31, 1929; and immediately to deposit the balance with the said treasurer; (d) To request the board of sinking fund commissioners to authorize the payment of obligations of the first district surplus resource sinking fund to special public ex- pendable funds-or other floating debt, as of necessity required, and if funds become available in accordance with law" (S. L.) 1925, Chapter 33s, Section 6.
 o. In 1880, at the time of the transactions which I'm reading, the City of Waterbury was divided into two taxation districts. Weren't they MT. Purcell?
 A. Yes.
 o. And what have read so far related to the first district?
 A. Yes.
 o. And the reference which you have previously made to that diver sion is now refreshed-amounted in all to $415,016.34 as the amount di- verted during the year 1929 in the first taxation district from special funds to meet current bills. Is that correct?
 A. Yes.
 Q. Now, go on page 387. Voted: Whereas the expended cash bal onoac nf thn fo1Jo,,,i,.,r l~o-l