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SWANSEA fcOWN COUNCIL. THE REOENTD^FALOATIONS. DISGRACEFUL STa TE OF THE BOARD ACCOUNT BOOK3. The monthly meeting of the Svansea Town Council was held on Wednesday, wheci there were present the Mayor (Mr. J. Rogers), aldermen P. Sogers, J. Jones Jenkins, f. Powell; Messrs. W. Thomas (ex-Mayor), J. Lewis, B. D. Burnie, R. Hughes, Dl. Jones, T. Davies, T. Rees. E. K. Daniel, W. Harries, J. I. Evans, W. F. Richards, J. Glaebrook, and F. A. Too. Before the business of the meeting commenced the Mayor stated that at the last meeting of the council a deputation of ratepayers was received contrary to all rule of deliberative assemblies. There was present on that oooasion a gentle- man to urge the claima of the 4th Gla- morgan Bifle Volunteers. The gentlemaato whom he referred wall about to make a speeoh when he (the mayor) stopped him, as he had been told, in an offhand manner. He was not aware that he had done so, and he could only say that he did not wish to be disoourteona to any gentleman geing to the counoil chamber. Hia desire waa to be civil and kind, and he waa Borry if be had aaid anything wbioh grated on the feel- inga of the gentleman to whom he referred. The minutes of the watch oommittee were read and adopted. PROPICKTT AND 61SNERAL PURPOSES COMMITTEE, The property and general purposes committee reoommended that aU rents payable to the corpora- tion in respect of property in hand be payable monthly and not half-yearly aa at present; that the borough surveyor be authoriaed to prepare the neoessary plana and estimate for the levelling of the corporation land for recreation purposes situate on the weat aide of the gate- house at St. Bela's; that the borough sur- veyor be instructed to prepare an estimate as to the oost of converting the houses in Goat-street, the property of the corporation, into shops and business premiaea; that an additional room at the Poet.oftioe, in Castle Bailey-street, be let to the Postmaster-General, at a rental of JHO per annum; that the town-olerk be instructed to take the necessary preliminary steps to let on lease, for a term of 75 years, certain houses situate on the Strand, the property of the oor. poration; that permission be given to the Universal Bill-Posting Company to utilise the pine-end of the Island House premises as an advertising station, at an annual rental of .£5, this agreement to be determinable at one month's notioe; and that application be made to the Lords Commissioners of her Majesty's Treasury for nermiasion to borrow the sum of £ 455 tor freeTibrary purposes. Alderman JENKINS moved that the minutes be adopted. In estimating what the circulation of books would be, the committee had obtained in- formation from the nearest town in which a free library existed. In the eighth year of the exis- tence of the Cardiff Library the number of books borrowed was 16,000. In Swansea library last year the number of books lent was 60.000 from the lending department alone, and 10,000 volumes from the reference library. The council would, therefore, see the necessity of keeping a good supply of literature for the inhabitants of the town. The increase of tiokets amounted to about SO per month as a rule, but this month there was an increase of 70, which was something extraor- dinary. There were 3,330 borrowers on the books now. The school board had secured the lower part of the Dyfatty Field for a sohool Bite, but the committee thought it desirable to make an ex- ohange of the ground. If the sohool board erected a sohool at the bottom of the field, the upper part would be used as recreation grounds or building purposes, but the acoess to the upper part would not be such a desirable one as if it were from High-street. The committee did not wish to bind themselves to any particular oourse that day. but asked the council to allow them to negotiate with the school board to make the exchange. The school board waa quite agreeable to the proposal if the erection of a sohool ia the upper part of the field would not cost more th"u in the lower part. He suggested that the oonnoil should give the board £ 1,000 for the exohange, and that arrangement he considered would be fair. Mr. JOHN IVOB ETANS seconded the motion. Mr. J. LItWIS aaked if more than one offer had been made to the committee for the use of the pine end of Island Houae as a posting station. Alderman JENKINS replied that there was only one tender before the committee, but another had been received afterwarda. Mr. GLASBBOOK objected to that-poriion of the report which referred to the levelling of the field below the tollgate. Mr. May, ooutraetor, would, he said, level the field and pay no for the sand. He opposed the; borrowing of money for free library purposes on the ground that the money had been apent by the oommittee, and that it was time to put a stop to the borrowing of money. He argued that for recreation the upper part of the Dyfatty Field iwas better than the lower part, as it was more healthy and a good view of the bay oould be obtained. Mr. T. BEES stated that this was not the time to sell property by auction, and he could hot agree with the proposal of the committee in re- ference to certain houses on the Strand. He also opposed the minute referring to the conversion of houses in Goat-street into shops and business premises. Mr. T. DAVIES did not think it was the .right time to iudge ot the value of the free library, neither was it the time to borrow money. He was afraid that a large number of the readers would be otherwise employed if it were possible. They were unable to get work, and the town had bar- dens sufficient already. He pointed out that it was the worst, time possible to let on leaae the honses in the Strand. Mr. GLASBBOOK moved an amendment, but afterwards withdrew it, and Mr. Evans suggested that the minutes be considered seriatim. The minutes were thou adopted, with the exoep. tion of those portions referring to the houses in the Strand, and the proposal to borrow money for free library purposes. THE ST. HELEN'S FIELD. At this time there were several burgesses pre- pent in the couneil chamber es deputations from meetings which have been held relative to the St. Helen's Field. The MAYOR said that he had been asked to do that which was unconstitutional, viz., to receive deputations upon a subject whioh was not before the council that day and there was also another reason why the deputations should not be received, and this reason, ought, per- haps, to be put first. The proceedings of deliberative aspemblies should not be interrupted unless by arrangement. A deputation might by arrat gomtnt with a committee of the counoil be received, or if they chose to send a memorial they could hand it over to a member of the council in order to be presented when the question to which it referred oame on for diecussian. It was quite right that that should be done,. but it was utterly impossible to carry on the duties of a deliberative assembly with the interruptions of deputations. He said it was informal to reoeive the deputations whioh were present that day, but be did so with due respect to those who attended. He wished to treat every burgess with respeet, and he hoped that the determination he had oome to would be oarried cut. He bad come to that determiuation aft"r consulting the gentlemen of the council who knew better than he did the order of pubho business. This determination he bad oome o, and he intended to keep to it as long as he was in that chair. Mr. HARVEY: Can I be allowed to speak, Mr. Mayor ? The MAT OR No; lam surprised at you, Mr. Harvey, an old member of this corporation. Mr. HARVEY: loan give you a preoedent. Mr. THOMAS atated that thia was not the first irregularity that had taken plaee. The MAYOR said he intended carrying out ) the business in a regular way and Mr. Thomas ought to be the laat to blame him. WOBIS AKD SANITARY COMMITTEE. Mr. T. DAVIES then moved the adoption of the minutes of the works and sanitary committee and stated that no decision had been come to in refe- rence to the erection of a fever hospital. He hoped the counoil would assist the committee in this matter, and stated that he would like to see a hospital near the docks. Alderman ROGBRS seconded the motion, which was unanimously carried. STREETS COMMITTEE'S REPORT. The streets committee reoommended, amongst other twinge, that the several streets enumerated in the report of the foreman of works of the 4th of March inat" be repaired at an estimated oost of .i395; that the footpath in Woodfield-street, Morriston, be repaired at a oost not exoeeding .£12; that a lamp be fixed in Fiaher-atreet, Mor- tiatcn; that a lamp be bed at the entrance of St. Helen's-avenue; that tenders be invited for the supply of 100 new lamp pillaM that the footpath between Landore and Morriston be repaired at a cost of not exoeeding .£20; that the tenders of Mr. John Morgan, of Penlau-faoh, for supply of paving-stones, be accepted (amount of tender, 2s. 4td. pea yard); that all curbing and channelling stones be obtained from Mr. William Davies, of Waunwen, and Mr. Jacob Isaao, of Sketty, equally. On the motion of Alderman POWELL, aeoonded by Mr. T. BEIS, the minutes were adopted. WATER AND SBWERS COMMITTEE. The report of the above oommittee was read, and on the motion of Mr. BURNIE, the minutes were adopted without discussion. FINANCE BUSINESS. The minutes oftheunanoa committee were read, together with the following important reports :â Town-hall, Swanb80 7th March, 1979. To tbe Finance Committee of the Borough of Sw.msea. Gentlemen,âIn view of tb« larK«lr incr eased dntios and attendant responsibilities of my offioe aa borough treasurer. I feel that the time can be no longer delayed, for Applying to your oommutteeforthe nectary assist fcnee. I cannot here enter very fully into the partioulars of thebe duties. The magnitude ot the transaction* con- nected with the corporation estate, waterworks, rating departments, loan matters, and last, bnt not least, tha town improvement scheme, is autno'e tly apparent in the monthly balance-sheet submitted to you ill oom. mittee. It it absolutely impossible that the work of my 6e- T»ri m« nt oan be carried on to your satisfaction unless some change is made, and 1 trust that you will to-diy allow the matter to be disouased with the expliaatio ,18 aad suggestions that I am prepared to make.âlata, Qmtlemeo> your obeflHsBfe wywt, T. W. TSLAT YOBNG, Horough Treasurer. â. Guildhall, Swansea, 7th March, 1979. To tlio xixkaAM ConunitUo of the thorough of Htrinnnn, TIIX AUDIT OF TJlJI ACCOUNTS. Gentlemen.âI beg to draw your attention to a latter written by ](..88>S. CFabb and Buøe. and tpMMiiif in to-day's issue of the Wettern Mail and Cambrian. I am aware that ni communication has been ado Arreted to your committee, bnt as the letter to which I refer is signed officially, the statements, or rather cittatatements, contained therein should be met and answered at once. 0 hat portion of the letter referring to the" unplea- sant rumours which have foand their way into the pnblie press, I will pass over with the observation that the enly channel of oemmunioation was necessarily tne auditors tbemyelvea. The more serious charge is th*t obstacles have been placed in the way of the auditors. "ad that they have found out "irregularities" aad ftcienoita in each of the aocouats submitted to tlll.ir audit. In tbe first plaoe I give you the following statement cf attendance from which von wilt gathartha amountof { "lebour nd time" eapended a the discharge of tha -i (duties, and whi^h 1 vetftore to think is some answer to tbe charge of obet; uct-o^ tbe charge of obet; uct-o^ iryo. NOT, both Auditors ai.te.xdei from M a^n to 4 p.m. â 21, Mr, Crabb â 10 1 â '.2, Mr. Bute 11 1 â 27, b th â 12 5 5, <5e. â 12 â 1 â 1879. Feb. 18, Mr. Crabb 11 â 5 â â 24, do. â 5 â 2fc, b th â J1 â 5 â Mr. BUFO 1. M 5 3j â Air. C'rebb â 2.30 p. m. 5 p.m. i, 27, both a.u^» 5 28, do. â M.. 6,31), ihe attendance for the previous year was e'9 'QU more inetfular thau thtt shown in th" foreguing statement. Now as to the fitness of the gentiem«n eleor.ed by a mLi.- iity of the ratepayers for the important o £ c> Of borough I should have been glad to withhold any remarks on this head, but the line of conduct systematically par- sued by Messrs. Crabb and Buse leaver no other oourse open. It was the custom formerly to entrust all books and vouchers to the auditors, with or without the attend- ance of a olerk, and in a room set apart for their use. y (lU will recollect that I reported in the month of January, 1878, thaI Mr. T. J. Buse had abstraeted a lot of vouchers and other important documents from my private room, tcge her with the further oharge of drunkenness, and usinp amwive language to the clerks m my office.* the vouchers and doouments were re- covered through the medium of the police, and to me or the day following the committal of the offence. The cat-eofcrunkenneo), which. I regret to say. was not altogether exceptional, can be proved by several mpmb,rR 01 the council. Now. it will be further remembered by the corpora- tion thut, by their desire, I consented to the non- pùllicatlon of these facts. As to Mr. Crabb, I have nothing to say, exoept that he is physically incapacitated for the duties of aa auditor, and it is necessary that a clerk should be in attendance upon him. to the negleot of his own work. duriUg the whole time. If the attr-ndanon of elerks in the office allotted (to the auditors is an obstacle thrown in their way, Icm well understand the complaint. My own opinion is that the work will be facilitated thereby; but, how- ever this may be, I cannot undertake the responsibility (atier what has occurred) ot reverting to the old state of tMrga. The next part of the auditors" letter refers to irregularities" and "deficiencies," which they state to have discovered in the accounts. It is unfortunately true that a junior clerk in my office, and appointed by myself, had falsified some small entries relating to money received for grass sold at Cwmdonkin Park, and also receipts for moneys re- ceived for water supplied to ships, accounting ia the aggregate to 442 Os. 6d.; but it is altogether a false statement that the auditors disoovered thnse defi- ciencies. The clerk referred to made a full oon Session to me of the extent of his defalcations before any dis- covery was made, and the amount (for which I waa personally responsible to the Council) has been reo funded me by his relatives. I Deed scarcely tell you that the clerk haa been dis- missed from my office. It appears, however, that Mr. Bnse afterwards arranged to receive him iuto his own employ, and tbe discoveries to which the letter alluded were the result of a confession extorted by Hr. Buse, and not from any investigation ot the b wks. The laat part of the oharge reforata tne alleged in. correctness of the corporation accounts. I bave reoeived the statement prepared by the auditors, but as the final result is the same as appears in the books sub- mitted to them, 1 conceive it is no part of their duty to instruct me as to the apportionment of the different items cf expenditure and receipts, or as to the mode I mayrdopt in th. publication o' the same. I have requested the towr,-clerk to report to you to- day upon the legality of my proceedings in refusing the auditors access to the books beyond the date when their tenure of office expired. The aocounts, which are dulycertinadby Mr.Cawker, publio accountant, are now in the hands of the printers, and will be presented to you in the usual pamphlet form on Wednesday next,âI am, gentleman, your obedient servant, J. ISLAT Yoxrare, Borough Treasurer. Alderman BROWN, in moving the adoption of the report of the financial committee, stated that the school board had made an application for the amount due to them, and the corporation ought to pay them shortly. There was not much in tbe ordinary report of the committee whioh required explanation, but he would refer to the audit of accounts and the report of the treasurer. The statement of the treasurer was brought about by a letter which had appeared in the publio prints. There waa no doubt that the report was a strong one, and it was a matter of opinion whether it was too strong under theoiroumatanoea. When a man was attacked it was natural that he should defend himself, alld he for one did not think that the treasurer had gone too far in doing what he had done. The letter wnioh appeared in the papers referred to matters connected with the audit of the borough accounts, and if it meant anything at all it meant to infer that there were numerous errors in the accounts which the auditors could not sanotion. The matter came before the finance committee, and the members looked through various doouments and books which were produced. The auditors had audited the corporation accounts, but they had not com- pleted the audit of the urban sanitary authority's books. The, had, however, prepared a statement whioh they stated waa more correct than that which was placed before them by the treasurer. The committee examined aa far as they oould the account put before them by the auditors and signed by them. There was a gentleman present (the mayor's auditor) who had given considerable time and trouble to these aooounts, and he hoped that gentleman (Mr. Burnie) would refer to them. He had asked what waa the differenoe between the accounts of the treasurer and the statement prepared by the auditors, and as far aa he could uncerstand there was no differenoe in the balance. All the aoconnts for 1"8- oeipta and expenditure were oorreot, but the auditors disapproved of sundry items grouped together, and brought under one head. He considered that some portion of one group should be brought under another group, whioh would effect the expenses under different heads, but would not affect the general balance. The auditors conaidered that the sum of £ 36 odd which was put into the corporation aooount should be included in another account, and for that reason could not complete the audit. He was of opinionâand he had consulted the town- clerk on the matterâthat the auditors had exceeded their duty in taking the course they had. All they had to do was to certify that the list of vouchers pro- duced was correct, and that the reoeipts were coiroct. This was his opinion after referring to the 93rd section of the Municipal Corporations Act. He produced ene of the books whioh he said Wj¡,8 figured all over with pencil marks and remarks in red ink. Some of the figures of the treasurer were erased, and it WA3 a puaiio book they must remember. Mr. YEO: Absurd. Aldomian BROWN, continuing, said there was no etidebce of ¡;horttomÃDgø on the part of the treasurer. aLd the auditors after a thorough in. vestigation only found that sundry items wera not according to their opinion in their right places. The treasurer had told him that a young clerk ha;1 ap- propriated certain moneys, and had oome to him to give an acknowledgment of what he had done. Arrangements had been made for returning to the treasurer the sums misappropriated, and he (Alderman Brown) did not consider under these circumstances, when a young boy, had the moral courage to come forward aud acknowledge his faults, and when the publio ooffera did net suffer any loss, that the g,iae was one whioh ought to be made publio. He thought they might look with leniency on what had occurred and avoid undue publicity. He suggested that the accounts be put in the hands of the authorities in London, aud tne treasurer was desirous that suoh a oourse should be acopted. A complaint had been made that the accounts were not ready in Maroh, but it had been mentioned by the treasurer that it was utterly impossible for him to get them ready by March, and it was one of the recommendations of the committee, in order to prevent any delay, and tLat they should not have. a similar com- plaint in future, that the treasurer be authorised to get assistance from outside the otfioe. As the question was one of importance, he Buggested that it be adjourned for a month. Alderman JENKINS aeoonded the adoption of the report. Mr. BTTRNIE said it appeared to him that the most serious charge against the auditors was that the books had been left with Bundry marks; but if the members knew under what circumstances these marks were made they would not oondemn the auditors. He had hoped thaI; it would not be necessary for him to go into detail in this matter, but bearing in mind the report of the treaaurer and the remarks of the chairman of the finance committee he was bound to take up to a certain extent the position of the auditors. The majority of the marks in the ledger produced before the council were in pencil, and they would all be cleaned off if the auditere ha.d time. Many of the marks were made by one of the auditors, who possibly went into more details than were neoessary for him, but the majority of them were neoessary. A question arose during the audit respecting certain items, and he found that in the printed book of accounts whioh had been placed before the members that day those items were corrected. He referred first to an item of J670 whioh had been placed under the wrong heading. Then there were ex- penses of deputations to London and Plymouth put down at .£50, but as near as the auditors could judge .!4() only was spent..He oould point 20 mere instanoes of the same kind, and there were some alterations which reflected upon Mr. Young. Alderman BROWN Point out one more. Mr. BUJUUB continued, aud said that if he only had time he oould point out many. There was an item of £ 44 put down under the heading of oyster fisheries. The auditors found that it oaght really to be charged to parliamentary eleotions. Could he, as an auditor, sign that as oorreot ? He found that the treasurer had altered that item in the printed statement, and the aoooont for oyster fisheries had been reduced from JS135 4a. to.£89 14a. The Bum of M1. had been pat under the heading of oyster fisheries. Mr. YEO Whalt heading was it nnder before ? Mr. BURNIB Oyster fisheries. (Laughter.) He found that by being elected mayor a auditor he had been placed in an unpleasant position, but he intended to carry sut his duties. (Hear, hear.) The MAYOR remarked that if the offioials were guilty of negligence, oarelessness, and error, it was time to inquire into matters. Mr. BURNIE referred to an Item of .£20 '4a. under town clerk's fees, whereas it was expended in prosecuting LlewellyB Daviag for fraud. He believed he had given enough of the asoounts to show that it was impossible to sign them. Mr. Young had oorreoted a raw ^things, but there were some accounts whioh baa been paid twice. Mr. YBO I think that is very important. Mr. BumnB drew attention to a sum of .£2 13s. 6d. due to the proprietors of the Shipping Oluett" whioh had beeD pail twioe, and there were two vonohera for JBS 18a., whioh had been paid to H. A. Price. After the latter, there was a DOte in the foUowing words :â "Thia will be put right in next year's account.âJ- W. ISLAY YOUNG." These were clerical errors, and he did not mean to insinuate anything against Mr. Young as to the cash account. Then there was a question aa to the grass sold. He was surprised to hear that day that theauditors were not the means of finding: out the deficiency in the acooant The auditors aaw that there waa something going wrong, and one day they followed it up until five retook, when Mr. Young left the Mr. Young did net understand the aoconnts, neither did tha auditors. They left it until tha next day, when ] Mr. Young eame aDd told them that a young ou ) (one of the olerke) had been to hia house and had i acknowledged that 1M had misappropriated the < money. It reminded him of a man being driven ( into a corner by a p^Hoeman and then giving hiaa. self cp. He thought it would be better if i Mr. Yw&g had admittod the faot. beoauae ] ââ 'â 1 the oourse he had pursued did not creditably upon him. He did not (Mr. Burnie) should be left out af Mr. ) report that day any more than Mr. Crabb. ⢠His experience of Mr. Buse wa* "J had worked assiduously and attentively! town owed a debt ot gratitude tofcM% auditers. He hoped the course they h*vi would deal a final blow at the defalcation* h&d taken plaoe. i The XX-MAYOR I am proud of having ipr Mr. Burnie my auditor. j Mr. YopKG admitted that there errors in the accounts, and that two pr- been p*id twice. í Mr. GLASBROO-k Of conrse yon brought before the committee. Mr. YOUNG: They were passed by tW mittee. The difference between my ttaf and that made out by the auditor is £36. fl* .been ¡ aid 01 not, Mr. Burnie ? Mr. lIUBNIB said he believed it hsi pa.v. The auditors had not had time to 00" the andit of the urban sanitary aathoà ooum a- Mr. YOIDTG: The differenoe ia charged eorpora.tien account, and there is really*1 ferenoe between UB. The ellm of J644 W down to oyster fisheries in mistake. It oaf have been pat undw parliamentary eleoties' Mr. BUBNES 1 shonld like to know eoa" abont the travelling expenses, because I w*1 yesterday that I waa wrong, and I see it f reoted to-day. Mr. YOUNG: JB10 waa pst down for1 other pIaoe, and har been taken out now, Mr. YEO stated that the aoditora had mil the books, and he understood that thair were to see that the moneys reoeived a*J were entered aooording to voucher* Mr. reply waa ample, and it was monstrous « auditors to mutilate the books aa they had < Mr. T. DATIES was of opinion that thef too many clerks in the treasurer's offiea deprecated the aotion of the iaaaee oommi* asking for more assistance, and remarked the clerks left the offioebefore he, who assi** pay them, oould leave hie offioe. Referring error in the accounts, he said there was nfi neotion between oyster fisheriea and parlit tary elections. (Laughter.) Mr. EVANS remarked that the water NIl" not been made up for years. The people Mumbles were grumbling abont the oyster fi1 charges, and if the error had not discovered, £44 would be added to their aoO* when it ought to be charged to parüamentart tWill. He asked on the previous day about till or .£50 for expenaeaof deputationato Londfl* Plymouth, but oould not get an answer, jumped up and another jumped up, and theft an unpleasant soene, anohaa ocourred very" Mr. BURNIE, in answer to the question1 that as far as he was concerned there WIr obstruction offered by the treasurer, except bocks which ought to have been nmahed in minutes took two honrs. After farther disoussion the minutes adopted. Mr. BURNIE then moved that the acoountj the yearB ending 31st of August, 1877, a" Slet of Anguat. 1878, not haying been sig&j the auditors in aooordance with the v, Parliament, be examined and reported J by the late borough auditors, or by two certified aocouxttants selected by the £ committee. Mr. J. LEWIS seconded. Mr. â J. GLASBROUK moved as an amend* that the accounts be examined by the bo*" auditors only. Mr. W. THOKAS seconded. A lderman BROWN moved as an amendment the town-clerk be instructed to write to Government Board and bring before them till counts of the urban sanitary authority fot last two years. Mr. YEO seconded. On a division Mr. Brown's amendment carried. HARBOUR TRUSTEE. On the motion of Mr. J. I. EVANS, Mr. f Biohards WM elected a corporation h»? trustee in the place of Mr. J. Jones Jefl» who haa been appointed a proprietary NEW MAGWTRA**S.. The TOWN-CLERK read a communication^ the Lord Chancellor to the effect that Mr. Daniel and Mr. Thomas Cook Davies added to the comif iseion of the peace f"' borough, ard that the name of Mr. Mowat" at his request, been struck out. This was all the business.

CARDIFF RURAL SANITA* AUTHORITr.

MERTHYR CHAMBER OF THADE.

BE-APPfABANCE OF MR. GEOR…