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The only question entertained at the time of the investigation upon this subject, was, whether the sum of $890, or the sum of $980, was paid upon the draft.

The treasurer then informed the Comptroller that he should submit the determination to be made from the evidence entirely to him, and requested when the sun remaining in his hands should be concluded upon, that he might have notice, he promising immediate payment. The conclusion was, that but $890 were paid upon the draft, and that $510 must remain in his hands. The notice of this determination was given by letter, dated 17th December last, and on the 4th of the present month the amount of $510 was by Mr. Fitch paid into the treasury of the state.

It is due to Mr. Fitch to state, what will appear upon the face of his deposition, that the first intimation which the Comptroller received that this money was in his hands was from himself, and from what appeared to be his own voluntary disclosure. Mr. Fitch was then under the impression that the sum was but $420, and that $980 had been paid upon the voucher, but the reasons which have brought the Comptroller to a different conclusion are stated in the remarks under the head of “the Richardson contracts.”

Overpayments upon Contraets.

It has been seen that the following overpayments have been ma e to different individuals, to wit: To the Richardsons, upon their contracts, . . . . . . . . . . . . . . $0 52 William L. Perce, upon his contract, . . . . . . . . . . . . . . 525 00 John Buck, upon settlement of his contract, . . . . . . . . . 5 00

Total overpayments, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . $580 52

The first of these items is explained in the deposition of John M’Fadden, and the very small amount of the overpayment renders it more than probable that his explanation is the true one; that it was a mistake in calculation. t

The second is not explained by the testimony, except by the affidavit of Jethro Wood, the commissioner, which has been obtained as before stated, and is annexed to his deposition. There is no power given by the act of 1825 or 1826 to these commissioners to make extra allowances beyond the contract prices of the work; so that this overpayment cannot be credited to them upon that ground, and it would seem to be equally clear, that the credit cannot be given on the ground of extra work done, until some account, and description and valuation of that work is given.

The payment, however, seems to have been made by mistake, according to the affidavit, and without any design to make a payment towards extra work, but upon discovering that the mistake had been made, the resort was taken of charging it against extra work. To this, the affidavit states that Perce consented. This may have been strictly right, but so long as that fact does not appear, it is not seen why the commissioners must not be held liable

to account for this money. There can be no doubt, however, that the payment was made, as it was made to Buck as the agent of Perce, and constituted so much of the payment made to him on the 11th October, 1828, of $572.21, and evidenced by Voucher 18, of Rendition H. and which he expressly states, in his deposition, the commissioner told him was the balance due upon Perce’s contract, but at the same time added that some extra work had been done by Perce which had not been paid for. This would favor the assertion in the affidavit of Mr. Wood, that he was under a mistake when this draft was given to Buck, and that he did not suppose he was paying beyond the contract price ; as his declaration to Buck, made at the time, in relation to the extra work, may also savor the propriety of putting the overpayment to that account. Still no means are furnished to estimate the value of the work which had been done, and therefore no standard for giving the credit is presented. This view of the case, however, may induce the Legislature to consider the subject, one proper for their equitable interference, as it is a fact of public notoriety that Perce has no responsibility, and that any claim the commissioners may have upon him for this money is valueless, either to them or to the state. The overpayment to Buck was first discovered, as he testifies, and no doubt truly, upon his examination; and without any hesitation, upon the discovery being made, he paid the amount to the commissioners, and took their receipt therefor. For this sum, therefore, there is no question as to their accountability. For the other two sums they must be also accountable, unless relieved from that responsibility by the Legislature.

Avails of the Perce Property.

It will be seen from the testimony, and also from an examination of the second contract with Perce, a copy of which, marked B, is annexed to his deposition, that the better to secure the fulfilment of that contract, a covenant was inserted in it, mortgaging to the commissioners all the personal property he had upon the work, consisting of horses, oxen, tools, cabins and their furniture, &c. Perce did not fulfil the contract, and this property was taken into possession by the commissioners, as forfeited under the covenant of mortgage, and was sold by them at public auction. It has also been seen, by the foregoing examination of the payments and expenditures by the commissioners, that they paid to John Buck out of this property, in part for the work done under his direction in the completion of the drain, the sum of... $1,144 66 The deposition of John Jackway will also show, that * out of the avails of this property, a payment was made to Solomon P. Jacobs, of..... . . . . . . . - - - - - 38 00 And that the following sums, being the residue of the avails of the property, remain in the hands of the commissioners, or their treasurer, to be accounted for, to wit :

Amount carried forward, . . . . . . . . . . . . . . $

Amount brought forward, ... . . . $ A judgment in favor of the commissioners,

against Joseph Wood, for . . . . . . . . . . . . . . 19 28 A conditional note, signed by Jethro Wood,

for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 70 Note signed by Jethro Wood, for.......... 29 50 Note, signed by Ephraim Bowen, for........ 41 00

An account against Benjamin Howland, for... 81 00
Payment by Alfred Wayland, to Wood, of... 57 00

$273 48 The above are supposed to be good, unless it

shall prove that the first note against Wood has been paid. There is also an account against James L. Voorhis, for property bought at the auction sale, but Voorhis disputes the payment,. . . . . . . . . . . . . . . . . . . . $52 12 There is also a bid of Alsied Wayland, considered bad, for. . . . . . . . . . . . . . . . . . . . . . . 5 00

- 57 12

Total avails of the Perce property, . . . . . . . . . . . . . . . $1,513 26
Deduct payment to Buck, . . . . . . . . . . . . . $1,144 66
&Q. 44 Jacobs, . . . . . . . . . . . ." 38 00

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Remaining, to be accounted for,. . . . . . - - - - - - - - - - - - $330 60 - -E

Property in the hands of the Commissioners.

It has been before remarked, that the scows, or floating excavators, used upon the bars in the river above Jack's Reef, still remain in the hands of the commissioners. These scows were constructed with the money advanced by the state, and, as will be seen by the testimony, were used by Jacobs and Somers, they being employed by the day, and having their disbursements audited and paid by the commissioners. The present value of this property is not ascertained, and is probably not very considerable, as the scows have been used for the work in the river, and have been laid up, when not in use, in situations exposed to the weather.

There is also another parcel of property, in the hands of the commissioners, which came to them in consequence of the manner in which they settled with Buck and his partner, John Wood, for the work done under their contract to lower the bed of the river at Jack's Reefs.

It has been seen that the settlement of this contract was not made according to its terms, but upon the principle of allowing the contractors for all their expenses, and a certain stipulated price for their own time. The effect of this mode of settlement would, of course, be to leave upon the hands of the commissioners, all the property which it had been necessary for the contractors to procure in the course of the prosecution of the work, and which was not consumed, such as chantees for the hands, and the furniture thereof, and all the tools and implements to carry on the work. The value of this property is not ascertained, but it will remain for the commissioners to account for it.

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According to the foregoing examination of the expenditure of the money drawn from the treasury of the state, under the several acts for draining the Cayuga marshes, the account of that portion of the money which has as yet been attempted to be accounted for, by the return of vouchers to this office, will stand as follows:

The whole amount of vouchers returned to this office, by the treasurers of the commissioners, and passed to the credit of their account, is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $98,871 53

Accounted for by the investigation as follows:
Expenses on the Drain, to wit:

Payments on the two Richardson contracts including the machines purchased of them, ... $39,397 11 Payments on the two Perce contracts, exclusive of the machines sold to him, ... . . . . . . 30,507 11 Payments for Buck’s work in - completing the drain, ....... 1,984 54 Incidental expenses on and about

the drain, . . . . . . . . . . . . . . . . . 1,211 36
$73, 100 12

Expenses at Jack's Reefs.

Payments upon Buck’s contract

to lower the bed of the river,
at Jack's Reefs, ... . . . . . . . . $9,692 93

Payments to Abel Withey, for

hiring hands to work on the
contract, . . . . . . . . . . . . . . . . . 100 00
— 9,792 93

Expenditures upon the bars in the river, ex-
clusive of Jack's Reefs, ............... 5,487 94

Expenses of surveying,.... . . . . . . . . . . . . . 1,845 17
44. of engineering, . . . . . . . . . . . . . . . 817 18
Payments to commissioners for services, ... 3,960 09
... to treasurer of commissioners for
services, . . . . . . . . . . . . . . . . . 697 50
44 to secretary of commissioners for
services, . . . . . . . . . . . . . . . . . 128 75

Amount carried forward, ... . . . . . . . $

Amount brought forward, ......... §

Costs of suits and arbitrations,............ 227 91

Miscellaneous payments,. . . . . . . . . . . . . . . . 187 38

Payments made by Mr. Wood out of the $1,086.01, money in his hands not paid

to Buck, for which vouchers were produced, and which were correctly allowed as before seen, . . . . . . . . . . . . . . . . . . . . . . . . 166 89 Money found to be in the hands of George W. Fitch, late treasurer of the commissioners, and by him paid into the treasury of the state-on the 4th January, 1831, ... 510 00

$96,921 86 Leaving unaccounted for, . . . . . . . . . . . . . . . 1,449 66 This sum is, money remaining unaccounted for in the hands of Jethro Wood, as before, . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - 919 12 Balances overpaid as before, ..... - - - - - - - - 530 52 $1,449 64

Differing but two cents from the amount shown to be unexpended, which difference arises from some fractions of cents in the di visions of vouchers, or from some omission to include the half cents in adding.

Account of the Treasurer of the Commissioners.

The whole amount of money drawn from the treasury of the state for draining the Cayuga marshes, pursuant to the act of 1825, and the several acts amending the same, has been,..... $100,000 00

To this should be added the amount appearing to have been overpaid by the late treasurer, upon the settlement of his accounts, and therefore charged to the commissioners, and paid to him out of monies subsequently drawn and credited to the present treasurer among his vouchers, . . . . . . . . . . . . . . . . . . . . . . . . . . 43 57

Making a total of, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,043 57

From this should be deducted two several payments into the treasury of the state, of very small sums, to answer for rejections in the vouchers rendered, both amounting to, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 53

Leaving the balance to be accounted for, . . . . . . . . . . . $100,041 04

The foregoing examination of the expenditures has shown the disposition and situation of the sum of... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $98,871 52 remaining in the hands of the present treasurer, as see his deposition.

Amount carried forward, ...# [A. No. 70.]

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