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Amount brought forward, .... 8 $ sition it is proved that $1,700 of this sum was paid to him in the machines purchased by the commissioners from the Richardsons, and sold to him, which sum is included in, and forms part of the sum receipted on the back of the second contract, leaving to be paid in

cash on this second contract,......... 22,300 00 $30,507 11

Showing an overpayment to Perce, of............ . 525 00

This overpayment to Perce was discovered while the deposition of Mr. Jackway was taking, but as he did not assume to know personally how it had occurred, and as it was alleged that Mr. Wood, as the acting commissioner, had madet he calculations at the time of the last payment upon his contract, the Comptroller made a memorandum, with a view to recur to the subject, when Mr. Wood should be under examination. Several days, however, elapsed before Mr. Wood was sworn, and as he, for the purpose of saving time and labor, examined the deposition of Mr. Jackway, and confirmed his statements so far as his knowledge of the facts related went, and as transactions disconnected with the contracts with Perce, had then lately been the more immediate subjects of inquiry, this point in the case escaped recollection, and was not made a subject of examination with Mr. Wood.

This omission was not discovered until the testimony was taken up, during the last month, for the purpose of preparing this report. A letter was then immediately addressed to Mr. Wood by mail, requesting him to make and forward a statement, upon oath, accounting for this overpayment, as far as he should be able to do so. This he very promptly done, and the affidavit is annexed to his deposition and here with transmitted.

It is perfectly within the recollection of the Comptroller, that mistake was, by Mr. Wood assigned as the cause of #. overpayment, at the time it was discovered to have been made, but he does not recollect of its being, in that conversation, connected with the subject of extra work done by Perce, though that might have been said, as the conversation passed during the examination of Mr. Jackway, and little attention was given to it. He did hear the subject of extra work done by Perce mentioned, and he finds mention made of it in the deposition of John Buck, but as he had imbibed the impression that nothing had been paid in any way for such work, he gave it little attention, and did not think it a subject requiring examina

tion at all.

Buck’s Work upon the Drain.

There was drawn by Jethro Wood, in the name of John Buck, and upon drafts from the commissioners, in his favor, and receipted by him, the following sums:

Rendition H. Wouchers 21, 22, 23, in all....... $2,570 55 This money is accounted for as follows: * -By John Buck’s deposition it will be seen, that of the money drawn by Mr. Wood, as above mentioned, he paid Buck, towards work upon the drain, the following sums, to wit: 1828, Nov. 20, Cash,............. . . . . . $482 54 * Dec. 16,... “ . . . . . . . . . . . . . . . . . . . 500 00 1829, Jan. 14,... “ . . . . . . . . . . . . . . . . . . 150 00 * : * “ 20, “ . . . . . . . . . . . . . . . . . . . 300 00 * Feb. 6, Draft to White, ........... 52 00

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$1,484 54 Remaining in wood's hands..................... sloss of

It may be well here to remark, that it will appear from the testimony, and particularly from the depositions of John Buck and John Jackway, that Perce’s Job was not completed, when all the money was paid upon his second contract, and that John Buck, by an arrangement with the commissioners, went on and completed the job, so far as it has ever yet been completed. For doing this work, he was paid as follows: The above sums paid by Jethro Wood,............. . $1,484 54 Rendition I, voucher 4, which, it should be remarked, like the three drasts above mentioned, paid to Wood, purports to be for money to apply upon his contract, to lower the bed of the river, but as he testifies, was in fact applied upon this work, . . . . . . . . . . . . . . . . . . . 500 00 Cash received from the sale at auction of the property mortgaged by Perce to the commissioners to secure the accomplishment of this work, . . . . . . . . . . . . . . . . 60 60 Property purchased by him at that auction, and notes received by him from the commissioners, which had. been given by other persons for property purchased at the same auction, . . . . . . . . . . . . . . . . . . . . . . . . . ... 1,084.06

Whole payments to Buck for work upon the drain, .... $3,129 20

These payments he accounts for in his testimony, by stating that he kept an account of all he expended, and that on the settlement the commissioners allowed those expenses, and allowed him $323 for his own time and services, and for such services of his clerks as were necessary, and for finding himself during the time; and the payments above mentioned exactly balanced his accounts, thus allowed, as he testifies. . There does not appear to have been any specific contract made between Buck and the commissioners as to this work; but, after the expenditure of the money due upon the contract with Perce, he seems to have acted, in the completion of the drain, rather as the agent of the commissioners, which rendered this mode of settlement, in this instance, necessary. Of the sum of $1,086.01, above mentioned as remaining in the hands of Mr. Wood, remarks will be made elsewhere.

Incidental Expenses on the Drain.

In addition to the payments made upon the two contracts with the Richardsons, upon two contracts with Perce, and to John Buck, as last above shown, all of which were for the construction of the drain, as it is called, the sollowing payments were made towards

that work, to wit:
Rendition A, vouchers Nos. 1, 12, 13, in all, ........

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46 K 44 {{ 5, 9, 17, 22, “ - - - - - - -

These payments are accounted for as follows: There was paid to Love Newlove for sinking pits to ascertain the character of the excavation upon the route of the drain, (see the depositions of David Thomas and John M'Fadden,).......... $78 03 There was paid to Elijah Snow, for building a temporary road-bridge across the drain, and embanking it at the ends, .......... 40 00 There was paid to John Buck, for building a permanent bridge at the same place, the work having been done by contract, (see his deposition,) . . . . . . . . . . . . . . . . . . . . . . 200 00 - There was paid to Alfred Hovey, for work done under a contract made with him, to lower the drain below the Richardsons’ contracts, which was afterwards abandoned, (see his deposition,). . . . . . . . . . . . . . . 250 00 There was paid to Royal Torrey, for sundry services about the drain, for taking care of the Perce property, &c. &c. (see his deposition,) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 173 75 There was paid to Patrick S. Sinnot, for remaining to guard the Perce property, being 50 cents per day and his board, (see his affidavit,) . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 50 There was paid to Elijah Snow, upon a contract made with him, to remain and clear away the dam at the mouth of the drain, I, voucher 16, and K, voucher 5,.......... 100 00 There was paid to John Buck, for articles furnished out of his store and otherwise, to the commissioners and the hands at work in removing the bars from the ends of the drain, and for sundry services rendered by him in settling the accounts of that work and other accounts of the commissioners,.... 246 60

Amount carried forward,.... . $

$118 03 200 00 310 00 177 25 50 00 356 08

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Amount brought forward,.... . . $ There was paid to John Wood, for labor and for provisions surnished to hands while employed on this work,. . . . . . . . . . . . . . . . . . 59 48 $1,211 36

E.

Many of the above expenditures have been made very loosely, and the necessity for making them does not very satisfactorily appear. Most of the persons, however, to whom they were made, have been examined, and their depositions accompany these remarks. Some of the items are payments upon contract, and are entirely satisfactory, but several of them appear to be accounts for services and expenses, while neither are very accurately defined in the vouchers or in the testimony.

Buck’s Contract at Jack's Reefs.

The sollowing sums were paid to John Buck upon his contract to lower the bed of the Seneca river at Jack's Reefs, being the same contract in which he made John Wood his partner, as mentioned in the testimony. Rendition I, vouchers 11, 19, . . . . . . . . . . . . . . . . . . . . . . $5,910 00 “ K, “ 7, 17, . . . . . . . . . . . . . . . . . . . . . . 8,787 93

Total payments on this contract, ... . . . . . . . . . . . . . . . . . $9,697 93 This money is accounted for as follows:

By the deposition of Buck, as well as by that of John Jackway, John Wood and others, it will appear that this contract was not settled according to its terms, but that after the work was done, the commissioners agreed to allow to the contractors each $2 per day for their time, and all they had expended; and that their accounts of time and expenses were examined and audited by the commissioners, and that the sum agreed to be paid by the commissioners and received by the contractors in full of the contract, was ...... 9,692 93

Showing an overpayment upon this contract of . . . . . . . $500

It will be seen by Mr. Buck’s deposition that this overpayment was a mistake not discovered till the time of the investigation and while he was upon his examination, and that he immediately paid back the money ($5.00) to one of the commissioners, and took his receipt therefor.

It should also be remarked that $46.90 of voucher No. 17, above mentioned, was for an account of Mr. Buck, in no way connected with this contract, and that but $38 of the voucher was for this work, or is included above, and this last sum of $38, included in that voucher should have been but $33, which caused the mistake and overpayment.

[A. No. 70.] 5

Vouchers 21, 22, 23, rendition H., and voucher 4, rendition I., amounting in all to $3,070.55, purport, upon their face, to have been payments upon this contract, but it will be seen above, as well as from the testimony of Buck and others, that none of the money obtained upon these vouchers, was in fact, applied as the vouchers purport, but that the three first were paid to Mr. Wood, and not to Buck, and applied, so far as the money drawn upon them has been applied, to the work on the drain, while the last was paid to Buck, expressly to answer upon the balance due to him for completing the drain. -

Connected with this contract of Buck & Wood, to lower the bars in the bed of the river at Jack's Reefs, was an expenditure of one hundred dollars; see rendition I., voucher No. 14. This amount was paid to Abel Withey, to compensate him for going off to hire hands to work on the job, as will be seen by the testimony of Buck and others. He seems to have been employed by the commissioners without any direction or request from the contractors to that effect, and the payment does not seem to have been considered as chargeable to them in the settlement. Indeed, Buck himself seems to believe, that at one period, too great efforts were made to put hands on to this work, and that too many were sometimes on it, for the profit of the work.

The commissioners urge that they feared a rise of water, and were greatly anxious to complete the work before that event should hap

n. It is also shown, that it was sickly upon that work, and therefore difficult to procure and retain hands. But notwithstanding these considerations, and although there is no doubt of the payment of the money to Withey, the opinion was, at the time of the investigation, and still is entertained, that this expenditure was injudicious.

Earpenditures upon the Burs in the River.

The payments made for the work in the bed of the Seneca river, and for the machinery with which that excavation was performed, exclusive of the work done on the bars at Jack's Reefs, have been as follows:

Rendition I. vouchers 1, 2, 9, 10, 13, 15, in all,...... $2,633 02 “ K. “ 1, 3, 10, 18, 21, 25, 30, in all, ... 2,820 40 “ H. “ 24, . . . . . . . . . . . . . . . . . . . . . . . . 34 52 $5,487 94

These payments are accounted for as follows: it will be seen by the deposition of John Jackway, that there was paid to John L. Biglow, for the right to use Campbell's patent floating excavator on this work,. . . . . . . . . . . . . . . . . ............ $200 00 The deposition of Solomon P. Jacobs will show that he constructed the scows, and worked upon several of the bars for a considerable time, and that he was settled

Amount carried forward,.......... §

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