221. Central Control of Local Finances

One of the most serious problems of local government is the control of the financial operations of local officers, especially where one party remains in power from decade to decade. Ohio endeavors to maintain publicity and accountability throughout the state by vesting financial supervision in a central bureau:

bureau of

inspection.

There is hereby established in the department of the auditor The of state, a bureau to be known as the bureau of inspection and supervision of public offices; the principal officer of said bureau shall be known as the chief inspector and supervisor of public offices, and as such chief inspector, shall appoint not exceeding three deputies, no more than two of whom shall be of the same political party, who shall each receive a salary not exceeding two thousand dollars per annum, and a clerk who shall receive a salary not exceeding fifteen hundred dollars per annum, and in addition thereto an allowance for all necessary travelling and hotel expenses while absent from their places of residence in the discharge of their official duties. . . .

system of accounting.

The auditor of state through said bureau shall formulate, pre- The scribe and install a system of accounting and reporting, in conformity with the provisions of this act, that shall be uniform for every public office and every public account of the same class, and which shall exhibit true accounts and detailed statements of funds collected, received and expended for account of the public for any purpose whatever, and by all public officers, employes or other persons, such accounts to show the receipt, use and disposition of all public property, and the income, if any, derived therefrom, and of all sources of public income and amounts due and received from each source, all receipts, vouchers and other documents kept, or that may be required to be kept, necessary to isolate and prove the validity of every transaction, and all statements and reports, made or required to be made, for the internal administration of the office to which they pertain, and all reports published, or that may be required to be published, for the in

Inspection

of accounts.

formation of the people, regarding any and all details of the financial administration of public affairs. . . .

The auditor of state, a deputy inspector and supervisor, and every state examiner shall have power by himself or by any person legally appointed to perform the service, and shall make such examination at least once a year. On every such examination inquiry shall be made as to the financial conditions and resources of the taxing district; whether the constitution and statutory laws of the state, the ordinances and orders of the taxing district and the requirements of the bureau of inspection and supervision of public offices have been properly complied with; and into the methods and accuracy of the accounts and reports.

CHAPTER XXX

POLITICS AND GOVERNMENT

222. The Operations of a Municipal Boss

THIS testimony given by Mr. Croker during an investigation into the offices and departments of New York City in 1899 indicates the methods employed by a political dictator in operating party machinery. It also affords an insight into the character and outlook of one of the most striking municipal leaders of recent times.

Q. But you are simply the leader of the Tammany Democracy, are you? A. Yes, sir, you say so and it must be so. Q. You admit it? A. Yes. I don't deny that. Q. There is a difference between the Tammany Society. A. It is not necessary to bring all that up, I should not imagine, because everybody knows what they are. There is no use playing. to the galleries.

MR. Moss. We are making the record.

THE WITNESS. Give good straight talk and let us get through. There is no use making speeches. They all know everything you have said here. I am the leader of the party and I acknowledge it, and all these people are my friends and I am going to stick to them all the time. I don't shy away from them. (Applause from the audience.)

MR. Moss. That is right. I hope the chairman will allow that once in a while.

THE WITNESS. No, we don't straight talk and let us settle it.

want it. Just give me good That is all unnecessary. All those gentlemen know that I am considered the leader, and all those gentlemen are my friends, and yet you have taken a half hour up for nothing. Now, what is the use?

A little by-
play between
examiner
and witness.

Mr. Croker and his friends.

City officials to be con

Mr. Moss. We will try to accommodate you. I do not want to make this examination any more lengthy or uncomfortable. The Witness. You must pardon me now for saying that. I am only saying that for both of us. You have got quite a little time, and I have got a little time and we want to make good use of it.

1

Q. You say these gentlemen whom I have mentioned are your friends, do you? A. Yes, sir.

Q. You are their leader and have discussed together the political matters of the city, have you not? A. Yes, sir.

Q. You give certain directions and advice? A. Yes, sir.
Q. And they follow it? A. Some do.

Q. And when they do not? A. Some do and some don't.
Q. That is the only way a political party can be made prac-
tically successful, is it not? A. That is the way.

Q. It does not do to have divided councils at the head, does it?
A. No, not very well.

Q. For that reason, when the party is dominant the men who trolled by the are put into the city offices to administer the affairs of the city organization. ought to be in such relation with the head that they will do what is generally considered by the organization to be the proper thing? A. We agree on that. We believe it is right, yes.

Tammany officials are city officials.

Q. The leader of that organization is always looked to for his advice, his judgment and his direction, is he not? A. Not always. Often things are done that the leader don't know anything about.

Q. But there are so many things that you cannot be expected to know and understand them all. I agree on that. A. There are lots of things done that I am not accountable for at all.

Q. I want to read the names of the Sachems. We are not only talking but we have got to make a record that is to go to the LegisJature and I want it straight. It is stated that the Tammany Sachems now are Thomas L. Feitner, President of the Board of Tax Commissioners, Grand Sachem; John Whalen, Corporation Counsel; John F. Carroll, the assistant or deputy of your1 Men prominent in Tammany Democracy. 2 Officers in Tammany Hall.

self; William Astor Chanler, Congressman elect; John J. Scannell, Fire Commissioner; Charles F. Murphy, President of the Board of Health; Randolph Guggenheimer, President of the Council; Maurice Featherson, State Senator; Major Asa Bird Gardiner, District Attorney; John Kelly; George C. Clausen, President of the Park Commission; John Fox; Thomas J. Dunn, Sheriff; Secretary, Thomas F. Smith, Clerk of the City Court; Sagamore, J. T. Nagle; Wiskinskie, John A. Boyle. Is that list substantially correct? A. Yes, sir.

Q. And all or nearly all of those men hold prominent positions now in the city government? A. Yes, sir.

party leade filled the

Q. Is it not a fact that upon the success of the Tammany ticket How the in the election of the fall of 1897 there was a gathering at Lakewood of the important members of the Tammany organization city offices including yourself, at which was discussed the offices that were

to be filled and the candidates for these offices? Is not that so? A. Oh, yes.

Q. And at that conference at Lakewood practically all of the important officers of the city and county government were selected, were they not? A. Well, pretty much.

Q. And your advice was asked upon them all, was it not? A. Mostly all, yes, sir.

Q. Do you recall any member or any important officer of the city government now who was not discussed with you and your advice asked about him? A. No, I do not.

Q. These men were all agreeable to you, were they not? A. Yes, sir.

Q. And most of them were your personal selection, were they not? A. Well, no, they were not; not my personal selection at all.

Q. But the selection of yourself or of your immediate associates? A. Yes, sir.

Q. And they were selected partly because of their presumed ability to fill the offices and partly because of the loyalty they had to the organization which had triumphed? A. Yes, sir.