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