In re Accounts of the Shipping Commissioner of the Port of New York. salary for the year 1873, $3,900 salary for the year 1874, and $4,000 salary for the year 1875; that deputy G. F. Duncan received $645 salary for 21 weeks in 1872, $3,000 salary for the year 1873, $3,900 salary for the year 1874, and $4,000 salary for the year 1875; and that deputy F. C. Duncan received $900 salary in the year 1873, $3,900 salary for the year 1874, and $4,000 salary for the year 1875. In regard to those salaries, the shipping commissioner stated, under oath, before the master, November 1st, 1876, as follows: "The salaries paid to my deputies were the result of an understanding with Judge Woodruff. There is no fund but the fees of this office, out of which its expenses can be paid. The amount of that fund yearly is uncertain and irregular, while certain of the office expenses, such as commissioner's salary, rent, salaries of the clerks and outdoor men, are necessarily fixed, and should be paid. It was, therefore, arranged with all the deputies, that, after paying all such fixed expenses, the balance of fees should be apportioned among them, not, however, to exceed $4,000 for any one year. By this arrangement, the deputies, in engaging for each year, have never known what their salary would amount to until the year ended, and they have received, in this way, salaries varying from $2,400 to $4,000. This year," that is, 1876, "the business of the office has been very much below that of any previous year. So far, my sons have had to be content with sums, or pay," for 1876, "averaging a rate of $1,400 each per year, and Mr. Pentz with $200 per month, or at the rate of $2,400 per year. I have graded them according to their necessities. Their duties were about equal, and, in doing even this, I have had to give up about $1,500 of my own salary. There is no means of knowing what the remaining two months of the year will do to improve our finances, but this is the situation at the end of ten months already passed." Mr. Pentz referred to was chief deputy, and received in 1872, 1873, 1874 and 1875, the same salaries as C. D. Duncan. There was another deputy, Mr. Jenks, who received in 1872, (for 21 weeks,) $1,000, salary; in 1873, $1,322 52, salary; In re Accounts of the Shipping Commissioner of the Port of New York. and in 1874, (for 49 weeks,) $1,225, salary. There was another deputy, Mr. Kingsbury, who received, in 1872, (for 21 weeks,) $1,000, salary. There was another deputy, H. E. Duncan, who received, in 1873, $3,000, salary; in 1874, $3,900, salary; and in 1875, $4,600 salary. There were thus, in all, 5 deputies in 1872; 6 in 1873; 6 in 1874; and 5 in 1875. In 1872, the salaries to deputies, (for 21 weeks,) were $4,645; in 1873, $15,222 52; in 1874, $20,725; and in 1875, $20,000. There was also a bookkeeper, who received, in 1872, (for 21 weeks,) $525, salary; in 1873, $1,350, salary; in 1874, $1,375, salary; and in 1875, $1,325, salary. There were, in 1872, 6 clerks, who received, (for 21 weeks,) $2,559, salary; in 1873, 7 clerks, who received $4,948 52, salary; in 1874, 12 clerks, who received $9,688, salary; and in 1875, 10 clerks, who received $8,372 66, salary. There were, in 1872, 12 outdoor officers, who received, (for 21 weeks,) $3,965 60, salary; in 1873, 10 outdoor officers, who received $5,559, salary; in 1874, 6' outdoor officers, who received $4,798, salary; and in 1875, 6 outdoor officers, who received $5,274 50, salary. There was, in 1872, one watchman, who received $10, salary. There were in 1872, one messenger, who received $99, salary; in 1873, 2 messengers, who received $98, salary; in 1874, 2 messengers, who received $374, salary; and in 1875, 2 messengers, who received $671, salary. There were in 1872, one boy, who received $3, salary; in 1873, one boy, who received $2, salary; in 1874, one boy, who received $59, salary; and in 1875, one boy, who received $29, salary. The commissioner himself appears to have had, as salary, in 1872, $2,500; in 1873, $5,000; in 1874, $5,000; and in 1875, $5,000. In 1872, the receipts were $20,303 50, and the expenses $20,960 50, creating a deficiency of $657. In 1873, the receipts were $37,765 15, and the expenses (including said $657) were $39,191 25, creating a deficiency of $1,426 10. In 1874, the receipts were $54,826, and the expenses (including said $1,426 10) were $54,699 88, leaving a surplus of $126 12. In 1875, the receipts (including said $126 12) were $51,361 12, and In re Accounts of the Shipping Commissioner of the Port of New Y、rk. the expenses $51,794 54, creating a deficiency of $433 42. The order of January 9th, 1877, must be regarded as sanctioning the charge of the foregoing expenses against the fees, and the principle set forth as to the fixed expenses and the salaries of the deputies, and the propriety of paying a deficiency of one year out of a surplus of a succeeding year. It is, of course, always open to the District Attorney to show that any particular expenses or salaries are too large, if he raises the point at a proper time and in a proper manner. The shipping commissioner filed, on the 11th of January, 1877, his detailed report of receipts and expenditures for the year 1876. It showed the receipts for the year 1876 to have been $30,576 25, and the expenses (including the said deficiency of $433 42 at the end of 1875) to have been $31,149 03, leaving a deficiency, at the end of 1876, of $572 78. The salaries paid in 1876 were as follows: C. C. Duncan, commissioner, $4,275 51; John H. Pentz, deputy, $2,450; C. D. Duncan, deputy, $2,450; F. C. Duncan, deputy, $2,450; G. F. Duncan, deputy, $2,450; H. E. Duncan, deputy, $1,100; one bookkeeper, $1,300; 6 clerks, $2,274 32; 7 outdoor officers, $2,631; one messenger, $170; and four boys, $293. The master to whom it was referred to examine said account and report in reference thereto, reported, in his report filed February 14th, 1877, that he had been attended by the shipping commissioner and the District Attorney, and had examined the shipping commissioner under oath, respecting said accounts, and had carefully investigated their details, and had examined the vouchers, 472 in number, for the items of expenditure, and had passed said account, leaving said debit of $572 78. No order has ever been made confirming said report, or acting thereon, nor has the District Attorney filed any exception thereto. The shipping commissioner filed, early in 1878, his detailed report of receipts and expenditures for the year 1877. It showed the receipts for the year 1877 to have been $28,650 25, and the expenses (including the said deficiency of $72 78, at the end of 1876) to have been $28,870 58, leav In re Accounts of the Shipping Commissioner of the Port of New York. ing a deficiency, at the end of 1877, of $220 33. The salaries paid in 1877 were as follows: C. C. Duncan, commissioner, $5,000; F. C. Duncan, deputy, $3,800; G. F. Duncan, deputy, $3,800; John H. Pentz, deputy, $1,400; C. D. Duncan, deputy, $1,900; one bookkeeper, $1,360; 4 clerks, $2,587 50; 5 outdoor officers, $2,258 50; one engineer and messenger, $155; and 3 boys, $298. The master to whom it was referred to examine said account and report in reference thereto, reported, in his report filed February 26th, 1878, that he had been attended by the shipping commissioner and the District Attorney, and had examined the shipping commissioner under oath, in a deposition annexed, and had carefully investigated the details of said account, and had examined the vouchers, 451 in number, for the various items of expenditure therein, and had passed said account, leaving said debit of $220 33. On the 6th of March, 1878, the United States, by the District Attorney, filed exceptions to said report filed February 26th, 1878, to the effect, that, upon said deposition of the shipping commissioner, the master should have reported that the salaries paid to the three deputy commissioners, F. C. Duncan, G. F. Duncan and C. D. Duncan, at the rate of $3,800 per year each, were entirely too large for the work performed by them; that the item of $572 78, deficiency at the end of 1876, should not have been allowed as a charge against the receipts of 1877; that it appears, from said deposition, that the deputy shipping commissioners' duties at the port of New York consist only of shipping and discharging sailors; that there was but one person apprenticed to sea service during 1877; that the power of the shipping commissioner to employ clerks, granted to him by $ 4,505 of the Revised Statutes, does not authorize the appointment of deputy commissioners; that it appears from the accounts of said shipping commissioner on the files of this Court, that the receipts of said shipping commissioner have amounted to various sums from $28,000 to $50,000 a year, and have been entirely consumed by the charges of said commissioner; that it In re Accounts of the Shipping Commissioner of the Port of New York. appears to be the practice of said commissioner to make such a disposition of the receipts of the office as to use them up; that the salaries of the deputy commissioners were $2,500 each for the year 1876, and $3,800 each for the year 1877; and that the commissioner undertakes to explain such increase in salaries by stating that the salaries are flexible and states no other reason therefor. In the deposition referred to the shipping commissioner testifies as follows, on his direct-examination, "From the time of my first appointment, in 1872, when the shipping law took effect, I consulted with Judge Woodruff at every step The rental of the offices, the salaries of the deputies and other employees, were arranged with his full knowledge and consent. The expenses of the office could only be borne out of the fees, which were fluctuating, and it was decided, that, while certain expenses, such as rental, clerk hire, outdoor officers, fuel, lights, &c., had to be fixed and provided for, the salaries of myself and the deputies must needs be flexible. It was arranged, that all the deputies, at the beginning of each year, should sign an agreement, by which they should render their services for the entire current year, accepting such pay therefor as the fees of the office would yield after the before-mentioned fixed expenses were paid, such salaries in no case to exceed four thousand dollars. Under this arrangement the salaries of the deputies have varied, from year to year, from $1,200 to $4,000. I have never, in any one year, received my own salary entire for that year. The salaries of the deputies, in 1876, were $4,000 each. In 1877, it was $2,550 each. The first four months of 1877 would have yielded the deputies $1,800 a year, one $2,400 a year, and myself about $3,500 year. I submitted the whole matter to Judge Johnson personally, on my first interview with him, and he used the expression: "I don't see, under the circumstances, how you can do any differently." The salaries for that year amounted to $3,800, the largest; one, a half year, at $1,900; and Mr. Pentz $200 a month until he died, which, I think, was in August." On his cross-examination by the As VOL. XVI.-7 |