No. 9. S

1845.

ANNUAL REPORT of the Board of State Auditors.

To the Honorable the Legislature of the State of Michigan:

In obedience to the requirements of the act of February 20th, 1843, the Board of State Auditors submit the following report of their proceedings, during the past year.

The first claim presented to the Board since the date of its last report was that of William R. Thompson.

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Mr. Thompson claimed to be allowed for discount paid by him, as Acting Commissioner, upon funds received by the State and paid out upon the several works of Internal Improvement, and for loss of "Calhoun County" money received by him from the treasury. His claim also embraced an account for his expenses to and from the city of Washington, on business of the State. It was made to appear upon examination of the claim and the evidence produced in its support, that while acting as Commissioner, Mr. Thompson paid out in drafts, notes and par funds, the sum of one hundred and ninety-eight thousand, five hundred and seventy two dollars and seventy-six cents. That he disbursed upon the Clinton and Kalamazoo canal, and to contractors upon the Central Rail Road and other works, fifty-eight thousand five hundred and seventy-three dollars and twenty-six cents of the same at par. Forty thousand dollars were paid out at a discount of two and a third per cent, and one hundred thousand dollars, in drafts and post notes at a discount of three and a half

per cent. Upon a consideration of these facts it was decided that the claimant should be allowed upon the $40,000, 23 per cent-$933 33, and upon the $100,000, 31 per cent-3,500 00. An allowance was also made to Mr. Thompson upon thirty-five hundred dollars, of "Calhoun County" money, shown to have been received by him from the State at par, and to have depreciated on his hands at least fifty per cent, of fifty per cent on that amount, and for his expenses to and from Washington he received an allowance of two hundred and fifty dol

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lars, making in the aggregate, six thousand, four hundred and thirtythree dollars and thirty-three cents.

The Board had no precise data to govern them in arriving at the foregoing conclusions on account of the loose manner in which the claimant kept his accounts, but the above allowance was fixed upon after a mature and careful consideration of the claim and evidence, and what appeared just and equitable in the premises.

At a subsequent day Mr. Thompson presented a claim for an overcharge of monies against him as Commissioner of Internal Improve

ment.

It appeared to the Board, upon an examination of this claim, that an award was made to John Gilbert, for damages arising from the construction of the Central Railroad, amounting to two hundred and fifty-two dollars and thirty-nine cents.

Upon this award the Auditor General drew his warrant. In the body of the warrant the sum of one thousand dollars was written out in words, while upon the faint lines, the true sum of two hundred and fifty-two dollars and thirty-nine cents, was written in figures. This warrant was received by Mr. Thompson and paid to the agent of Gilbert as being only for the sum last mentioned, and that sum was charged to Mr. Thompson at the time of drawing the warrant. When however, the same was paid, or soon after, the balance of the one thousand dollars was charged to Mr. Thompson.

Under this state of facts the Board decided to allow the sum of seven hundred and forty-seven dollars and sixty-one cents, that being the amount of this overcharge.

A certificate was thereupon drawn in favor of Mr. Thompson for four hundred and forty-four dollars, the balance due him after deducting the amount charged against him on the books of the Auditor General's office from the aggregate of both prior awards.

Since the last annual report of the Board, the following claims for damages arising from the construction of the several works of Internal Improvement, have been presented and the following allowances have been made :

To Z. B.'Nichols,

W. H. Harwood,

On the Central Rail Road.

$164 00

30 00

To B. L. Skiff,

2

On the Northern Rail Road.

$40 00

At a meeting of the Board of State Auditors, held at the office of the State Treasurer, on the 11th day of December, 1844, for the purpose of a settlement, pursuant to law, with Digby V. Bell, Commissioner of the Land Office, there were present, Robert P. Eldredge, Secretary of State, John J. Adam, State Treasurer, Elon Farnsworth, Attorney General.

Upon an examination of the abstracts of the books of the said Commissioner, together with the abstract returns of the Recorder of the Land Office, and a comparison of them with the books of the State Treasurer, so far as payments to the Treasury had been made, it was found, that said Commissioner had paid over the several amounts passed to the credit of the several funds, or accounts, kept on the books of his office, with the exception of six hundred and seventy dollars and sixty-five cents, which remain in his hands. The Board have audited and allowed his expense account for the past year, amounting to the sum of nine hundred and seventy-one dollars and ninty-five cents, as per vouchers on file.

On the 13th day of December inst., there were present the same members of said Board, at the office of Commissioner of Int. Imp't; and upon an examination of the books of the Auditor General, and of the Commissioner of Internal Improvement, there was found a balance in the hands of Oliver C. Comstock, Jr., Commissioner of Internal Improvement unaccounted for, to the Auditor General, on the 30th day of November, 1844, of two thousand nine hundred and thirtysix dollars and seventy-four cents; and upon a settlement with said Commissioner, the above balance was accounted for, to the Board, by an exhibit of vouchers in his office, and money on hand.

December 18, 1844. Upon an examination of the books of the Auditor General, and the returns of Joseph H. Cleveland, Superintendent of the Southern Railroad, exhibiting the receipts and expenditures upon the said road, during the last fiscal year, it was found, that said Superintendent had fully accounted for all the money reseived by him on said road during the past year, and that his expenditures upon the same, as per his vouchers, exceeded his receipts,