T?" 12 THE PJTTSBHRG. DISPATCH, WEDNESDAY OCTOBER 14. 189L PATTISOSWIESSAGE To the State Senate Showing tlio Causes for the Extra Session. THE BIG TBEASUBT HOLE Couldn't Have Been Made by Lards lev Without Dover aud JlcCamant. AMOUXT OP THE DEFALCATION. The Charges Made Against tlie Delinquent Tax Conspirators. PARTISANSHIP NOT TO BE REGARDED HAitRisnuBG, Oct. 13. The following is the full text of Governor Pattison's message tent to the extra session of the Senate to day: ExFCcrcvr. PnrAitTMEXT or the Com- sionwealtii of Pennsylvania, Orncn of the Goveijnou, IlAKKIMlCTKi. 1A., Oct. 13, 1891. To tlie tenatcof the Commonwealth of Tcnusyl- MktiliZ Gentlemen By virtue of the authority vested in me by the Constitution- I have com cued vou in extraordinary session by proclamation for the transaction of execu tive business. In my judgment, conditions exist in the Commonwealth to warrant and require the exercise of this power. The Constitution provides that all ofliccra elected by the people, other than some especially excepted, t-hall be removed by the Governor for reasonable cause, after due notice and full hearing, on the address of to-thirds of the Senate. Haing convened you in order to give you an opportunity to take appro priate action, under your constitutional powers, wiih relation to the alleged mis conduct of the heads of two departments of the State Government as well as of other elective officers, I deem it myduty to briefiy review the course of events which have led to the call for this session of the Senate, and to refer you to such sources as I know of for further information. On or about May 21, IBM, John Bardsley, Treasurer of the city and county of Phila delphia, elected in 1888, and whose term would not have expired until the end of the present year, practically retired from the active discharge of the duties of his office, and tendered his resignation of the same, to take effect May 30. It was soon disclosed that verv larce suras of money which he had from time to time collected for the Com monwealth of Pennsylvania had not been paid over by him, and that no adequate se curity for the same existed or had evcrbeen given to the State. INVESTIGATING COMMITTEES. For the several months succeeding the re tirement of John Bardsley from his office, various investigations have been in progress with a view to ascertain the character and extent of his malfeasance, the complicated transactions in which he was engaged, using the public moneys for privatespeculation and other unlawful personal purposes; and to discover, if possible, the connection and complicity of other persons, official or pri vate, in his illegal and criminal acts. One of these investigations is being conducted by a committee of the Councils of Phila delphia, and another is in charge of experts, duly appointed and acting under the author ity of the Mayor of Philadelphia. Bepre Feutatives of the Treasury Department of the United States have been engaged, for many weeks, in examining the books of at least two of the national banks in which John Bardsley de posited citv and State funds. A commis sion, assisted by expert accountants, of my own appointment, has likewise beeu en gaged in investigating the accounts of John Bardsley with the banks and has been in quiring generally into the relations of the acconntsof John Bardsley with the Com monwealth and h's transactions with its moneys. Tiie present Treasurer of Phila delphia city and county is also actively and earnestly engaged in investigating theprac tices and in uncovering the abuses which have prevailed in the former administrations of his office, especially touching its rela tions to the Commonwealth. Criminal prosecutions were begun against John Bardsley by the District Attorney of Philadelphia, and terminated with his plea of guilty and sentence to 15 years' imprison ment in the Eastern Penitentiary for the conversion of public moneys to his own use and for loaning them for interest. KEFPSED TO TESJTlrY. Ill a preliminary hearing before two Judges ol tlie courts of Philadelphia, con ducted by the District Attorney of that county, John Bardsley was called as a wit ness to testify to his relations with the State officials, whose duty it was to require from him an accounting for and payment of the nionev collected by him for the Com monwealtn. He persistently and defiantly refused to testify, whereupon It was held by the Court and by the District Attorney that no warrant for the arrest of the State offi cials could, under the circumstances, prop erly issue. At that hearing, andsubseouently, a large number of letters were produced," substan tially admitted to be genuine, written to John Bardsley by officers of the Common wealth, whose duty under the law it was to have required accounting for and payment In the Commonwealth of the public moneys coming into his hands. A joint committee of the two branches of the Legislature, appointed January 19, 1891, authorized to inquire into the administra tion of the offices of Auditor General and State Treasurer, and instructed to report to the Executive at the earliest time possible, has held sessions from time to time since the adjournment of the Legislature, and the evidence which it has taken will be accessi ble to you, I assume. Hon. George S. Graham, District Attor ney, of Philadelphia county, and Hon. E. S. Stuart, Mayor of Philadelphia; Francis B.l:eeves, chairman of the commission ap pointed by the Eieeutive of the Common wealth, and Mr. "William Van Osten, chair man of the committee of Councils, have freely offered to furnish all the evidence in their possession bearing on the subject of the present inquiry. jiAiinsr.r.v's rsE or public moneys. From these various Fources of informa tion it appears to be the undisputed fact that during most of his official term Johu Bardsley was permitted to retain and to use a very lanre amount of money collected for and payable into the State Treasury, for which he was neither made, nor wasever called upon and required to make, the ac count directed by law. For the collection of the moneys so retained by hira no such legal steps w ere ever taken "as are manda tory upon the State Treasurer and Auditor General, and he is shown to have embez zled them to the amount of more than 51,250,000. The memoranda and cntriesTmadc in his books at the time by John Bardsley, and when he had no apparent reason to expect public disclosure or adverse use of them, indicate that apart from the salary, fees and commissions of his office, to which he was entitled by law, he made as interest, divi dends and bribes nearly $300,000. The greater part of this was pafd to him for the use of the State moneys which he was al lowed to retain in his possession, and for his exercite and abuse of powers in associa tion with and under the control of the Auditiug and Fiscal Departments cf the State. The. stubs of his check book and the en tries upon nis private memoranda, made at the time, show that he paid to a clerk of the Auditor General's office a one-half share of moneys crimiimlly received by him from the Magistrates of Philadelphia in whose hands he placed the suits for the collection of de linquent mercantile taxes. The magistrates have testified that they paid John Bardsley these monevs to the amount of $350 each, in each year, fie deducting it from their war rants on the State Treasury, which the Aud itor General testifies he sent to John Bards ley, and not to the person in whose favor they were drawn. THE DEAD AND MISSING. These same memoranda and stubs show that John Bardsley regularly received large sums of money from the publishers of news papers, which" obtained the advertisement of the mercantile appraisement lists, and were paid by the Commonwealth for this adver tising. The selection of these newspapers was the duty and right of the Auditor Gen eral and John Bardsley, acting conjointly. It is admitted by some of the newspaper publishers that they paid these moneys to a clerk in the offico of Auditor General Thomas McCamant; and the books of John Bardsley indicate that he divided the bribes thus received with Auditor General Thomas McCamant, or with some as yet undiscov ered person of the same initials. The Au ditor General has denied under oath that he received any share of these moneys, and his clerk is dead. In the volume of testimony already taken and from the reports of the different au thorities engaged in the work of investiga tion, other significant and serious matters appear. William Livsey, three times State Treas urer, familiar with the office, and the cashier of State Treasurer Henry IC Boyer, has been absent from the State almost contin uously since the first Bardsley exposure. He is reported as beyond the reach of all officials and investigating committees who have desired his presence for some months past. The State Treasurer has testified that he has no knowledge of Mr. Livscy's where abouts, and that since July last he has had no communication with or from him, except to receive and accept his resignation. A CIIARGE OF CONNIVANCE. Among the books and papers of John Bardsley appear evidence and memoranda made by him, to the effect that on certain davs and dates he received large sunisof money for interest from banks, depositories and individuals to whom he had loaned the funds of the State, which he was permitted to retain or which were transferred tf him by the consent, permission, confederation and connivance of State Treasurer Henry K. Boyer, Cashier William Livsey and Auditor General Thomas McCamant. These same memoranda and check books show payments by John Bardsley of money to William Livsey, cashier of" the State Treasury, and presumably to Auditor Gen eral Tliomas McCainant, from time to time during the period that he was permitted by these officials to retain the enormous amounts of State moneys which he then had in his hands. Kegularly, for a considerable period, on or about the first of each month, after re ceiving interest, Bardsley appears to have drawn checks for a portion of it for the benefit of some person or persons whose name cannot be ascertained by reason of the mutilation of the stubs of his check books. With like regularity nnd at dates quickly following his receipts ot interest, as will appear from the letters of which admittedly correct copies are accessible to you, Auditor General Thomas McCamant wrote, gratefully acknowledging favors re ceived from John Bardsley. His statement as to the meaning of these letters will also be accessible to you. In like terms of acknowledgment for favors sent him, at dates corresponding with John Bardsley's checks, William Livsey wrote frsquent letters to him. COINCIDENT DATE3. For example: John Bardsley received interest monthly for the State moneys he was permitted by the Auditor General and State Treasurer to retain and use, instead of paying them into the State treasury, as di rected bv law. On April 1, 1890, John Bardsley drew a check of which the stub is missing, for $500. ' On April 2, 1890, he sent a registered letter to Auditor General Thomas Mc Camant and another to Cashier William Livsey, of which they acknowledged the receip. On May 1, 1890, John Bardsley drew a similar check for S6CC In a letter of May 3, 1890, Auditor General Thomas McCamant savs: "Please accept my thankg for favors received this morning." On June 2, 1890, John Bardsley drew a like check for ?6GG. In a letter to him, dated June 4, 1S90, Auditor General Thomas McCainant says: "Your favor of yesterday received and you will accept my thauKs." On July 5, 1890, John Bardsley drew a check for some unknown person for 5700. On July C, 1890, he received a letter in which Auditor General Thomas McCamant says: '"I have your favor and you will please accept my thanks." On August 2, 1890, John Bardsley's pheck, of which the stub has disappeared, was drawn for 5700. Auditor General McCara ant's letter of the same date says: "lrqu will please accept my thanks for "favors re ceived." On August 5, 1890, Cashier Will iam Livsey wrote: "Yonr complimentary note received, many thanks." On September 4,1890, John Bardsley drew a check, of which the stub has been torn lrom his check book, for S000. On Septem ber 5, 1890, Auditor General McCamant wrote him this acknowledgment: "I have your letters this morning and you will please accept my thanks." INTERESTING LETTERS. On October 2, 1890, John Bardsley drew a check for 5600. The letter to him from Auditor General Thomas McCamant, under date of October 3, 1890, says: "I am in re ceipt of your favors of yesterday, and you will please accept my thanks for the in formation therein contained." In a letter dated October 3, 1890, Cashier William Livsey says: "Compliments of yesterday duly received. Accept thanks for same." On October 31, 1890, John Bardsley drew a check for 5C00. William Livsey writes under date of November C, 1890: "Am obliged for your kind note and compliments of 1st inst." On November 29. 1890, John Bardsley drew a check for 5000. On November 29, 1890, Auditor General Thomas McCamant telegraphed to John Bardsley: "Letter re ceived, damaged, but I trust very seriously ascertain if you can from trustworthy sources what probabilities are and write me so that it will be received to-morrow morn ing. Confidential." On November 30, 1890, Auditor General Thomas McCamant wrote to him: "Your letter received and I am much obliged for your kindness." On December 2, 1890, William Livsey wrote to John Bardsley: "Your note was duly re ceived. I hope Keystone will pull through." On December 24, 1890. John Bardelev drew a check of the same kind for SG00. Oil December 2G, 1890, William Livsey wrote him: "Your kind note received." On De cember 21, 1890, Thomas McCamant tele graphed to John Bardsley: "Cannot leave to-day, but will be at your office to-morrow at 12 o'clock m." On December 24. 1889, Bardsley drew a check "to the order of myself for W. L., $500;" on the stub of this check not torn out of the check book appears the follow ing: "William Livsey, for his kindness to me durinc the year." In a letter from AVilliam Livsey to John Bardsley. dated December 31, 18S9 he wrote: "I received your letter in Pittsburg on Saturday last when I arrived home. Thanks for your kindly consideration." Oa February 2S, 1891, a check was drawn by John Bardsley for $1,000, and uj,on the stub of it he wrote: "For L. & Mo. Janu ary, February, 51,000." "On March 17, 1891, John Bardsley drew a check for 5375; and on the stub" wrote: "Cash; half of 5W0 Mc. 5375. DIVIDING TIIE SPOILS. On May 31, 1889, Auditor General Mc Camant approved the bills of the Philadel phia newspapers for advertising the mer cantile appraisements for 540,722 60. On the same day, according to John Bardsley's memoranda, he paid them and received 510,289 01 from the newspapers in which he and Auditor General Tliomas McCamant had conjointly directed the mercantile ap praisements to be advertised. Of these bribes John Bardsley's books represent that he paid 52,000. to H. N. Graffen, a clerk in the Auditor General's office, and 57,144 02 to Auditor General Thomas McCamant. The telegrams show an appointment of Graffen with Bardsley on May 31, 1889. On June 2, 1890, Auditor General Thomas McCainant approved thebills for the mer cantile advertising which he and John Bardsley had conjointly directed to he pub lished in four Philadelphia newspapers. These bills aggregated 542,805 00 and John Bardsley's memoranda indicate that he pot 517,076 from the publishers of the news- Sapers and paid 57,108 85 of it in "large" ills, to some person unknown. The stub of the check on which the money was drawn is missing. It was paid on June 11, 1890. In a letter dated June C, 1 f. 0, Auditor Gen eral Thomas McCamant made an appoint ment to meet John Bardsley at the office of the latter at 6:30 1 M., on the 11th of June. On July 6, 1890, Auditor General Thomas McCamant directed John Bardsley to invest 510,000 in railroad bonds for him. On April 14, 1891, Auditor General Thomas McCamant approved the bills of the Philadelphia newspapers for advertis ing the mercantile appraisement lists. They aggregated 546,650. They were paid by John Bardsley out of the State funds in his nanas on April 10, jsmi; ana on tne same day he made a deposit in cash to his own account of 517,325; on April 18 he drew a check to the order of himself on this fund for 58,064 40-and made an entry on its stub: "Ma myself in full, 53,064 40." On January 1, 1891, referring io an in quiry by A, then, member of your body as to the amounts paid to the Philadelphia newspapers for this advertising. Auditor General Thomas McCamant wrote to John Bardsley that he had withheld the informa tion desired and advising Bardsley before going to first consult the newspapers that made the publication. ENORMOUS EXPENSES. It further appears that the five mercan tile appraisers for Philadelphia, appointed bv John Bardsley and Auditor General Thomas McCamant, have, during each of the years in which they have exercised the dnties of their office, returned for advertise ment and appraisement a large list of ficti tious names, of persons not residing at the places it designated, of persons from whom they had reason to know no taxes could be collected, persons whom they themselves had, from year to year, exempted, and per sons against whom, again and again, the Commonwealth, at enormous cost, had brought fruitless suits for collection; so that out of a total appraisement of 5529,799 for retail merchants, brokers, auctioneers and eating houses, billiards, eta, for the years 1889 and 1890, the de ductions for uncollectable taxes, half the cost of publishing the list (the other half being charged to the liquor licenses) and the costs paid to magistrates and con stables in cases in which the Commonwealth recovered nothing, amounted to nearly 5250,000, or about half the entire assess ment Indeed, for the years 1885-1890 in clusive, the costs of advertising the mer cantile appraisement lists in Philadelphia alone were about $270,000, although the Auditor General testified that no public ad vantage whatever resulted from this publica tion, and that it was an utter waste of public moneys. Jb or the same years the cost in de linquent cases aggregated over 5200,000 for which not a dollar was realized to Common wealth; and the credits given for uncollect ible taxes footed up 5425,000. The Auditor General in his testimony has admitted, in substance, that no effort' has ever been made to determine the accuracy or the honesty of these returns. These enormous bills of expenses have been promptly and unqucstioningly paid out of the State treasury. Yet a searching inves tigation, begun and in progress under the present Treasurer of Philadelphia city and county, has already disclosed wholesale padding of the lists for the purpose of de frauding the btate, and endless ramifica tions of a corrupt system. THE STATE DEFRAUDED. Indubitable proof is furnished that the State has been defrauded out of its just revenues. The mercantile appraisement books of the past three years present evi dence of this on their face; while those of the four preceding administrations have en tirely disappeared from the office; and the Auditor General and ex-City Treasurers re port utter ignorance of their whereabouts. So-called "suits" to recover delinquent mercantile taxes appear to have been sim ply schemes to raid the State Treasury. By contrast, under improved methods, insti tuted this year under direction of the Treasurer of Philadelphia, thousands of dollars have already been saved bv not en gaging the State in costly and fruitless liti gation and by honestly pressing to recover judgments against persons who have been heretofore permitted to" evade their debts to the Commonwealth. More has already been collected in this way for 1891 than in any previous year, though less than one tenth of the cases have been heard. tv In view of the relations which are ad mitted and shown to have existed between the appraisers, the magistrates, the City Treasurer and the Auditor General's de partment, this condition of things becomes of significant import. Proceedings are now pending in the crim inal courts against the mercantile apprais ers of Philadelpbia,charged with conspiracy to cheat and defraud the Commonwealth of Pennsylvania. In this connection, carefnl inquiry should be made to ascertain whether there is "reas onable cause" for the removal of any of the magistrates or constables of Philadelphia, because of faithless or dishonest conduct in the performauce of their official duties. altv to each county or city on all taxes re maining unpaid on the second Monday of November of each year." Of the moneys thus collected for the per sonal property tax of 1889 by John Bards ley (the Commonwealth's share amount ing to 5530,044 27),only 5200,000 were paid in before the second Monday In November. The sum of 5124,500 was paid in January, 1890, and the balance, $170,895, was retained by John Bardsley for his own personal use until November 2G, 1890, more than a year after the same was due and payable to the State, and several months aftcr the collec tions for the ensuing year were in his hands. This money of the Commonwealth was al lowed to remain In his possession and under his control. with the knowledge, consent and permission of the Auditor General and State Treasnrer. No settlement of the same was ever transmitted to the Attorney General for collection, no penalties nor in terest were charged against John Bardsley and no commissions were abated by reason of his default. and it has been testified that the Board of Itevenue Commissioners decided that, under this act, the several counties of the Com monwealth were required to pay into the State Treasury the entire amount of the personal property tax and were not entitled to receive any portion of it until after the whole amount had been paid in. Mr. Mc Camant, Auditor General, testified that at the time he drew and remitted the warrant for the before mentioned 5150,000 to John Bardsley there was then owing from him to the Commonwealth 5632,01311 for tax on personal property and 5627,604 18 on acconnt of licenses, a "total of. 51,259,677 29, all of which facts appear upon the books of the auditing and fiscal departments of the Commonwealth. 51,366,378 59 embezzled. From the testimony given byThomasMc Camant, Auditor General, and by Henry IC Boyer, State Treasurer, before the joint Legislative Investigating Committee, it ap pears further that of the moneys collected by John Bardsley for the Commonwealth of Pennsylvania, he has failed to pay over the following amounts: Personal property tax (1893) $ 622,013 11 " " (1891) 289,232 90 License taxes (1S90) 3tf7,M)4 18 ' " (1891) 1,497 64 Municipal loans tax (1890) 86,030 80 Total " $1,306,378 59 Of this total no-portion has been secured to the Commonwealth except 5120,000, the entire amount of the license tax bond given by Bardsley, leaving due to the State about 51,250,000. In addition to this sum, there was paid to John Bardsley out of the State treasury, on December 30, 1890, 5420,000 for the public schools of the city of Philadel- Ehia. no portion of which was applied by im for that purpose, and for the whole amount of which the authorities of Philadel phia claim to have a legal and moral obli gation against the Commonwealth. In what proportion the losses of these public moneys shall be divided between the city and the State is the subject of litigation not yet concluded. But, in any event, it ap nears that a total of $1,786,378 59 of mnnev belonging to the Commonwealth of Penn sylvania has been misapplied, misappro priated, embezzled and stolen. The sub ject of your inquiry suouiu oe whether or not the responsibility of this loss lies with the fiscal or auditing officers of the State, or either of them, or of subordinates for whose acts they are officially responsible. PERMITTED TO KEEP 5032,012 11. From the testimony of Thomas McCam ant, Auditor General, given before the joint Legislative Investigating Committee, and from an examination of the books of the State Department in the Treasurer's office of Philadelphia city and county, it appears that nearly all the moneys collected for the Commonwealth, on account of personal property tax, are received by the city and county treasurer, and were in particular re ceived by John Bardsley, before the 1st of August in each year. The act of June 1, 1889 (p. h, 427), under which these taxes are levied, prescribed that the several coun ties and cities collecting them "on the first Monday of September shall pay into the State Treasury all Buch sum or sums of money as may then have been collected, and shall on the second Monday of November immediately following, in each year, com plete and pay into the said State Treasury the whole amount remaining unpaid, and in default thereof, it shall be the duty, of the-A,uditor General to add 10 per cent pen- MANlrULATION OF TAXES. Of the taxes collected for 1890, amount ing to $785,753 27, no portion was paid on the first Monday of September nor on the second Monday ofNovember following. On December 31, 1890, $150,000 were remitted io the Commonwealth by John Bardsley, but on the same day this was returned to him by the fiscal and auditing officers of the Stata On January 13, 1891, it was again paid into the State Treasury by Bardsley, and after that time no portion of the per-. sonal property taxes collected lor lsuu were paid into the State Treasury, and 5632,012 11 of public moneys have, on this account, been embezzled, stolen and lost. Among the papers of John Bardsley is found a letter from the State Treasurer, Henry K. Boyer, dated Harrisburg, Decem ber 22, 1890, in which that official says: "I find I can get along -without money this month from you;" Bardsley having in his hands at that time, of State moneys, 51,456. 758 06, nearly all of which had been col lected by him prior to August 1, 1890, and most of which lias been embezzled, stolen and lost. In a letter dated November 24, 1890, Auditor General Thomas McCamant advises John Bardsley to "allow the city share of the 1890 tax" to remain in his hands nntil December. From the beginning of the year 1891 until he auit his office. John Bardsley collected for the Commonwealth, of personal property taxes, 5289,232 90, no part of which was paid by him into the Slate Treasury, and most of which has been embezzled, stolen and lost. 5367,604 18 LICENSE MONEY STOLEN. Of the'lieense moneys collected by Bards ley for the Commonwealth in 1889, amount ing to 5572,339 36, most of which was col lected before July 1, 1889, he was permitted to retain in his possession aud for his own private use for more than a year, $237,078 48, for which no settlement against him was ever transmitted to the Attorney General for collection, no interest or penalties were imposed upon him nnd there was no abate ment of his commission for his default. Of the 5027,604 18 collected by him on the same account fpr tlie year 1890, most of which was paid to him before June 1, 1890, he was permitted by the fiscal and auditing authorities to retain the whole amount in his hands until February 27, 1891, when he made a payment of ?100,"000 and on March 13, 1891, of $160,000, leaving a balance of 5367,604 18 of the Commonwealth's money, for all of which he was indebted to it at tlie time of his imprisonment; and for no part of which, except by the $120,000 bond, is the Commonwealth secured. During so much of the year 1891 as John Bardsley was in the exercise of the duties of the office of city treasurer, of the moneys he collected for licenses, he claims a credit of the greater part for expenses and fees of mercantile appraisements. $90,612 63 LOANS TAX EMBEZZLED. For the tax on municipal loans, payable from the city to the State, John Bardsley received from tlie city of Philadelphia, on June 26, 1880, 540,580 40, and on December 30, 1889, 539,524 77, makine a total of 580.- 103 17, which he was permitted to retain in his own hands and for his own personal use until September 30, 1890, when it was paid over. On June 0, 1890, he received from the citv of Philadelphia, for like purposes, $47,444 88, and on December 5, 1890, he re ceived 543,167 75, making a total of 590, 612 63, all of which he was allowed to retain for his own personal use, all of which he embezzled, and no- portion of which was ever paid into the State Treasury. In all the foregoing instances it appears from the testimony of Messrs. Boyer and McCamant that neither of them made any attempt to enforce any of the provisions of the act of May 7, 1889, to which, as follows, I now direct your particular attention: THE LAW NOT ENFORCED. An act providing for quarterly returns and payments by county and city officers, of moneys received by them for tlio use of the Commonwealth. Section 1 Be It enacted, etc., That on tlio first Monday of July next, and quarterly thereafter, It shall be the duty of each county and city officer to render to the Au ditor General and State Treasurer, under oath or affirmation, quarterly returns of all monevs received for the use of the Com monwealth, designating under pioper heads; the sources from which said moneys were received, and to pay the said moneys Into the Stato Treasury. Section 2 Any officer who shall refuse or neglect for the period of SO days, after the same shall become due, to make any return orpaymentas requlied by the preceding section of this act, shall forfeit his fees and commissions on the w hole amount of money collected during the quarter, and shall be subject to a pemlty of 10 per centum, which sbnll be added to the amount of the tax found due. Section 3. The- State Treasurer and Au dltor General, or either of them, or any agent appointed by them or either of them, aro hereby authorized to examine the books and accounts of any county or city officer who shall refuse or neglect to make any re turn required by the first section of this act, and upon information obtained from such examination the Auditor General and State Treasurer shall settle an account such offi cer in the usual manner for tho settlement of public accounts, and In the settlement of said accounts shall add, not to exceed 59 per centum, to the amount of the tax to provide for any losses which might otherwise result to the Commonwealth, from neclect orre- fusal of the said officer to furnish the return. Section 4 lr the amount of any account settled In accordance with the preceding section of this act, shall not be paid in to the Stato tieasury within 15 days fiom the date of said account, then the same shall be placed in hands of tho Attorney General for collection and shall bear interest from 15 dnys after date of settlement, at the rate of 12 per centum per annum, and If the Auditor General and State Trensuier, or either of them, shall deem It conducive to tho public Intel est to pioceed Immediately upon said nccount against the suiettes of the said officer, they shall so instruct the Attorney General, who shall proceed In accordance, with such direction received from them, or either of them. Section 5 All acts or parts of acts incon sistent herewith, or which aro substantially re-enacted hereby, shall be, and the same are hereby repealed, saving, preserving and excepting unto the Commonwealth, the right to collect any taxes accrued or accru ing under said repealed acts or parts of acts. In his testimony before the Legislative Commitfee State treasurer Henry It. Boyer admitted (hat he understood this to be the law, and that quarterly returns and settle ments ought to be made. Auditor General Thomas McCamant testified that the law was impracticable; hut conceded that under John Bardsley's succejsor, the present Treasurer of Philadelphia, the law lias been strictly complied with, more than 51,000,000 collected since John Bardsley's resitrnation having already been paid into the State Treasury in regular monthly payments. HOW BARDSLEY GOT 5150,000. Thomas McCamant, Auditor General of Pennsylvania, testified upon the same occa sion that on December 30, 1890, he drew his warrant on the State Treasurer for $150,000 pn account of Philadelphia county's share in the personal property tax of 1890, though at that time no portion of the said tax, ex cept $150,000, which seems to have been simultaneously paid out of the Slate Treas ury, had been paid to or received by the Commonwealth. Under the 16th section of the act of June 1, 1889, it is prescribed that the. one-third of the personal property lax, which is collected and paid into .1.. rti-i- rr-A.1Hn .1 11 i.w 7 3 1 wie oiuic icoauijf, Buuii do reiurueu ur the State Treasurer to the county paying it, I BOYER GAVE BARDSLEY $420,000. At the same session of the Legislative In vestigation Committee it was admitted by Henry IC Boyer, State Treasurer, anditap pears by the records of the Auditor Gen eral's, the State Treasurer's and School De partments that on December 30, 1890, in accordance with the agreement and confed eration of himself and the cashier of his oflice, William Livsey, without any solici tation on the part of the municipal brschool authorities of Philadelphia, or of anyone connected with the school department of the State, he instructed and procured the Super intendent of Publio Instruction to draw warrants on the State Treas urer on account of the schools ap propriation for Philadelphiacounty,amount lng to 5420,000; that he had these warrants drawn fire months in advance of the end ing of the school year, seven months before the warrants for anyone of the other 2,300 school districts were drawn, for the express purpose of reducing the balance of money in the eeneral fund below the limit of 51,550,000, and in order to etade the opera tion of the law, which required him on the 1st day of January, 1891, to apply all sums in the general fund exceeding that amount to the sinking fund for investment in interest-bearing securities. He further testified that he carried these warrants himself to Philadelphia and de livered them to John Bardsley; before he left Harrisburg, however, he charged them up as cash paid out of the State Treasury before January 1, 1891, in order to prevent the money from being paid into the sinking fund. John Bardsley, in his statement in court, testified that he received the warrants on January 3 or 4. It thus appears that State Treasurer Boyer, himself a commis sioner of the sinking fund, sworn to obey and charged with the execution of the law regu lating the sinking lund, deliberately, and for the express purpose of defeating the law, diverted $420,000 into the hands of John Bardsley. EVADING THE STATUTES. He further testified that when William Livsey, Cashier of the Treasury, wrote to John Bardsley, under date of December 23, 1890, that this was done to reduce the gen eral fund, and under date of December 29, that "the warrants must be charged not later than the 31st; also checks drawn to get our account down;" that .such letters were written to John Bardsley by the au thority of and Inpursuafice of an agreement made " between Henry K. Boyer, State Treasurer, and his cashier, William Livsey, to evade and to defeat the operations of the law regulating the management of the State funds. It also appears that no portion of this $420,000, thus improperly and unlawfully paid to John Bardsley by the State Treas urer, was ever paid into the school fund of the city of Philadelphia; but that the whole of it has been stolen and lost; and that no Eortion of this loss would have been incurred ad the warrant been drawn at the regular time, in accordance with the law, and at the same date that the school appropriation be came effective for the other districts of the State. I submit this summary of the facts touch ing the administration of these two depart ments, admitted and testified to by their chief officers before a joint committee of the Legislature, in order that the Senate may determine the action appropriate in the premises. I regret the necessity which has arisen to summon vou from votir homes and accus tomed avocations to this extraordinary ses sion. Ihave awaited the resort to and the exhaustion of the processes of criminal laws. Their frustration has only intensi fiedthe righteous demand of the people that their servants, sworn to obey and enforce the laws and to protect and defend the in terests oi tne uomnionweaitn, snail answer for neglect of duty or complicity in crime. The responsibility of determining whether reasonable cause exists for the removal of them rests with you. The public expects that it will be met and discharged without regard to partisan advantage or detriment, and with a single concern tor the good name and honor of the Commonwealth. I invoke for your session that deliberation of coun sel, joined with prompt dispatch of public business which every requirement of the oc casion demands. Kobeet E. Pattison. NEW ADVERTISEMENTS. "Twelve little "Brownies, " faithfuland true, Working for Laird, who sells a good shoe. ' ' Gill. $2.18 a Pair--$2,18 Onlv EVERY PAIR WORTH FOUR D'OLLARSJ All Perfect and Warranted. Ladies' elegant Dongola Kid Button Boots; also, fine cloth tops and patent leather, finely made, silk stitched. Silk or kid top facings. Silk worked button holes, reinforced. Common Sense, Opera, New York or Philadelphia lasts. Patent leather tips or plain toes. Light, flexible and heavy soles. Very latest styles. Perfect fitting, all sizes and all widths. If you think of buying a pair or more this week or later, at any price from $2 to $5 a pair, look at this lot first. They are truly a bargain every pair and cannot be duplicated at the price. Remember, $2,18 a Pair. There Well Worth S4 a Pair. Gents' fine Wescottc Calf, Lace or Congress, seamless silk stitched; wide or narrow toes, tipped or plain; fine dongola kid tops; best inside trim mings and custom finish; fine light single soles for dress or special wear, and medium or heavy soles for business, professional or any service that may be required. This is the finest, most tasty and perfect lot of gents' fine shoes we have ever offered for the money. See them promptly; they will move off quickly. Remember, $2.18 a Pair; This Week Closes Them0ut WHOLESALE AND RETAIL. LAIRD'S SHOE STORES 406, 408 and 410 f BARGAINS "I 433 Wood St. Market St. I BOTH STORES J Entire New Stock. WHOLESALE STORE 515 WOOD ST. octal l-XTh Gratifying to All. The high position attained and the uni versal acceptance and approval of the pleas ant liquid fruit remedy Syrup of Figs, as the most excellent laxative known, illus trate the value of the qualities on which Its success is based and nre abundantly grati fying to the California Fig Syrup Company. SEE BLAINE ATTRACTIVE BARGAINS THIS WEEK. Out of a host of attractive bargains, Keech mentions this week a few that are bound to please you. As we are closing out entirely our entire stock ofiClothing and wraps, we mention first our unprecedented bargain sale of Men's Clothing, Ladies' Wraps and Cloaks! And then SPECIAL DRIVE in Hat Hacks; were $20 00, now 513 00, besides which UNSURPASSED BARGAINS IN HOUSEFURNISHINGS, Of new and best makes at factory prices, quality and price guaranteed, make Keech'g a very desirable place to visit. Our big stores are always ready to welcome yon, whether you buy or not. CAS I KBEOH S23, 925, 927 PENN AVE., - HEAR NINTH STREET. OPEN SATURDAYS UNTIL 10 CREDIT P. M. ocl2-irw Before Ton Buy a tot. Employment here for workers, business for merchants and tradesmen and large profits for investors. Do not be carried away by large advertisements and glowing promises. Blaine is on the navigable river, in the valley of great factories and success ful towns, and her immense safe works, now nearing completion, will give employment to more men than 20 establishments such as are claimed by competing "manufacturing" towns. Blaine extends an invitation to everyone to visit and investigate her site and resources. Call for free tickets at 129 Fourth avenue. The Blaine Lakd Impkovemest Co. d 811 Excursion to Norfolk, Va. 811, Last grand excursion of the season to "Washington, D. C, Old Point Comfort and Norfolk, Va. Only $11 round trip; tickets good for 10 days. During this excursion the Atlantic Land Company of South Nor- ioik, va., will oner lor sale a limited num ber of choice lots. For tickets, plans, eta, address Sloan & Co., 127 Fourth avenue, Pittsburg, Pa A Favorite Remedy. Chamberlain's Cough Eeinedy js a favor ite during the winter ironths on account of its great succesi in the cure of colds. There is nothing that will loosen a severe cold so quickly, or as promptly relieve the lungs. Then it counteracts any tendency toward pneumonia. It is pleasant and safe to take, and fully worthy of its popularity, avsu A Good Suggestion. If yon have valuables keep them where they "will be safe. The pafe deposit vaults of the Farmers Deposit National Bank, CO Fourth avenue, ofler you security, strong vaults, perfect ventilation, good light, spa cious coupon rooms, separate apartments for women. Boxes rented at 55 and up ward, si wr EZPOSITIOU 2L IF O s I T I O ROYAL ARCANUM DAY. In compliment to the members of this representative order, the management has designated the last Wednesday ROYAL ARCANUM DAY. . CAPPA and his unrivaled 'band will be on hand as usual, but the festive and unmanageable "GOAT," which does such excellent service in the lodge rooms of our brothers, has been prohibited from entering the Exposition building. P. S. His keeper has been ordered to securely chain the ani mal in the park, at the west end of the main building, Visitors may, therefore, feel perfectly safe. :e3 :x ip o s I T X o 1ST EXPOSITION 0C14-17 EX-CONQHESSMAN WILSON'S WILL, f EXCURSION TO BRADFORD Thursday, October IC, via 1. & Vf. V.j. Delegates to State Convention W. C. T. U.. and others can secure round trip tickets to Bradford, good until October24, for ?fl 25. Train leaves 7:40 a. m., city time; arrives Bradford 7:25 v. ji. Your Exposition Offering. picture free, and handsomely framed, civen away durine the Exposition. by Hendricks & Co., No. 63 Federal street, Allegheny, with every dozen. Cabinets, 51. It. & B. 25 cents that's the price of the 38-inch double width black and white striped fine imported mohairs, on center- counter in dress goods and silk room, that are such a wonder. Boons & Bum Kid Gloresl Kid Gloves! Hooks, buttons or 8 b. mosquetaires at 75o at Rosenbaum & Co. 's. wp Princely Btqnests to a Number or Church and Educational Institutions. Cincinnati, Oct. 13. The late John T, Wilson, ex-member of Congress and the wealthiest man in Adams county, O., made a number of bequest to religious and edu cational institutions. He gave to the Methodist Episcopal Mis sionary Society, 510,000; to the Freedman's Aid and Southern Educational Society of the same church, 55,000; to the Elizabeth Gamble Deaconess' Home, Cincinnati, 55,000; to two churches in testators neigh borhood, 51,000 each; to Marietta College, Marietta, O., 55,C00; to the Ohio Wesleyan "University, Delaware, O., 55,000; to the Wilson Children's Home of Adams county, 55,000; also 11 farms, aggregating over 1,400 acres, to be used by the County Commis sioners as an endowment for the home: 54,000 in aid of a monument to the memory of Adams county soldiers who were killed or died during the War of the Rebellion. nORSFORD'S ACID PHOSPHATE, For Indigestion, Dyspepsia, and diseases Incident thereto. Country Blankets In scrlet, white and gray, country and German yarns, country flannel, comforts, spreads, napkins, doylies, table damasks, towels, linens, crashes and sheeting muslins at bargain prices: II. J. Lracn, 438-440 Market street ' TUWFSU Irish Polnte Curtain at S3 CO A pair, they are 3 yards long, well made and in nice patterns in our curtain depart ment. Jos. Hoene & Co., 609-221 Penn avenue. THERE is nothing so nutritious or healthy for a beverage as the celebrated Pilsener Beer, made by the Iron City Brewing Co. Phone ll&G. James Means & Co.'s Shoes are more widely known for their general excellence than any otner maice oi anoes ever piacea on tne mar ket. Ask your Retailer for shoe3 bearing tlila Stamp: James Means' $3.50 SHOE. These are made by Goodyear Hand-sewed process and are sold by leading retailers all over the U. S. Jyl-5-wa J. MEANS & CO., Boston, Mas. ? T-F ninir llfl.WP. fl. COLD or COUGH, .acute or lentflnjr to ' CONSUMPTION, SCOTT'S EMULSION 1 OF PUKE COD UPTEK OIK. AND BTFOPHOSFHXT2S OF ZLSCE ASB SODA IS SUBS CJUJbUa IKJH. XT. This preparation contains the stimula ting properties of tho Unpopliorphltcs and flno Sorwtgian Cod Liver Oil. Used br ntiYStclans all the world over. It is u I palatable as milk. Three times as efflca- ! clous us piam vaai xrtrcr uii. a perieci 1 Emulsion, better than allothers made. For I all forms olWastlng Dlstasts, Bronchitis, CONSUMPTION, Scrofula, and as a Flesh Producer I there is nothing Tike SCOTT'S EMOLSISN. I It Is sold by all Druggists. Let no one by profuse explanation or Impudent entreaty 1 indues you to accept a substitute. ..Ja.J,l.: B.iZSkr"fXV4.jL
Significant historical Pennsylvania newspapers