The Exeter Times-Advocate, 1933-11-16, Page 2THURSDAY, NOVEMBER 16, 1033 THE EXETER TIMES-ADVOCATE
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County Auditor Convicted of Accepting Bribe
William T. Booth, of Wingham, Given one Month’s Suspended Sentence
by Judge Costello at Goderich; Claims Money for Extra Work
Robert Higgins, of Hensail, Fellow Auditor, will Appear for Trial To-
Day; Booth Still Faces Charge of Conspiracy; Both on Bail
Found guilty of accepting a bribe
■of $50 to falsify his report and to
conceal shortages in the accounts of
Gordon Young, former Huron County
treasurer, now in prison, William T.
Booth, of Wingham, 1932 county
auditor was on Friday evening sen
tenced by Judge Costello to one
month’s suspended sentence. The
■trial lasted three days.
The fact that Booth has always
borne a splendid reputation and that
it was the first and only slip of his
life weighed 'heavily with the trial
judge in the extension of clemency.
Executive officers of the company
by which he has been employed since
1921, gave him a clean bill of health
stating that for nine years he has
handled between $40,000 and $50,-
0 00 of the company’s money annual
ly without the semblance of dishon
esty.
■Robert Higgins, Hensail, fellow
auditor of Booth in the conduct of
the 1932 audit of the County of
Huron’s hooks will appear before the
judge to-day on charges of bribery
and conspiracy. It was agreed that
the evidence taken in .Booth’s trial
will apply and only argument of
counsel remains to be heard. The
conspiracy charge against Booth will
also be disposed of at this court. Bail
was renewed in the case of both
accused.
Foi* Extra Work
Booth admitted accepting $<510.00
from the convicted county treasurer
knowing him to be short in his ac
counts and confessed withholding
this information from the county
officers and to not including it in
his report, but stated he had taken
the money for “extra work” done as
a result of the “terrible mess’’ in
which he found in the books. He
sought to justify his withholding of
the true facts by saying he consid
ered he was doing a “Christian Act’
by giving the treasurer a chance to
make restitution as he had promised
to do. .. i
“It would have been much more
of a Christian act for you to have
offered to help Young out of his
difficulties had you not taken the
$<5l0i he offered you.’’ Judge Costello
told the prisoner in passing sentence.
Booth, a leader in church and com
munity life in his home town, felt
his position keenly.
Higgins on Stand
Friday morning Higgins entered
the witness box and, as did his fel
low auditor, William Booth, admit
ted taking $<5>0 from Gordon Young,
convicted county treasurer, but said
it was extra work and not to falsify
his report or conceal information of
a shortage. Higgins admitted that
his signed statement of his audit tal
lied with the treasurer’s statement
to County Council, although he had
knowlege of both a shortage and an
apparent surplus.
Judge Costello—“Why did you not
report things just as you found
them in accordance with the declar
ation of office you took?”
Witness replied that ne thought
Young was an honest man and had
just overdrawn his salary. The treas
urer, he said, had offered to replace
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the shortage and later reported he
had done so. Higgins said he had
suggested to Young to neglect draw
ing his salary until such time as he
was square.
Mr. Higgins was county auditor in
1921-22-23-27-31 and 32. He said
it had always been the custom for
the warden to sign oraers for the is
suing of cheques in blank and to
leave them with the clerk!. If the
auditor should find that a payment
had been made by cheque for which
no order had been issued it would
not create suspicion, for the reason
that an order could be secured at a
later date.
Before a courtroom, filled with
spectators from many parts of Huron
County and representatives of the
public and business circles of the
various towns, villages and the town
ships, the trials of Robert Higgins
and William T. Booth, 1932 audit
ors, charged with conspiracy and
bribery was held in Goderich Wed
nesday and Thursday of last week.
The crown sought to prove that
Higgins and Booth, both prominent
men in their respective communities
Hensail and Wingham, conspired
with and eccepted a bribe from Gor
don Young, former county treasurer
now serving a prison term, to falsify
their 1932 auditors’ report and thus
conceal the true state of the county’s
financial condition. Jn a special au
dit this summer and fall F. P. Gibbs
C.A., unearthed an $11,00'0 short
age.
R H. Greer, K. C., Toronto, em
inent criminal lawyer was the chief
examiner for the defence, which was
represented by R. S. Hetherington,
Wingham for Booth, and J. G. <Stan-
bury, of Exeter for Higgins. Crown
Attorney Holmes represented the
crown.
County Clerk Holman was the
first witness called by the crown. His
evidence revealed the fact that iMr.
Booth was present at the June meet
ing of the county council, which he
had addressed. Witness said he
(Holman) had been in office for 18
years, when cross-examined by Mr.
Greer, and that he first learned of
the treasurer’s shortages when the
county solicitor told him and when
Mr. Booth addressed the June meet
ing of the Council.
Mr. Greer: “Was there any con
test when Mr. Booth was appointed?
Answer: “No.’’
“Had he ever any duties or of
fice of any kind in the County-’’
“No.’’
“Did anyone ask about his qual
ifications?’’
“No’’.
Mr. .Higgins’ occupation was a
dealer in poultry and he had no
previous knowledge of bookkeeping
as far as the witness knew. It was
customary to appoint an auditor who
bore a good reputation without ask
ing for qualifications. In 19312 Booth
joined Higgins.
Mr. Greer: “Did you have an in
terview with Mr. Booth about the
payment of the length of audit with
Mr. Higgins and yourself in which
Paterson came in about payment for
taxi, and as to additional expenses'
in connection with the udit?”
“There was discussion with the
thee persons.”
“Do you remember telling Mr. Ra
der that in your opinion the county
of Huron shduld not e compelled to
pay the additional coats or bringing
Higgins to the meeting?”
“I don’t remember.”
“This examination centred around
the payment of $312 to Higgins of
which $5 was paid to Patterson for
taxi to bring him to Goderich and
$7 for Higgins for coming to God
erich besides $20 alleged to have
been paid by the treasurer.
Mr. Holman was on the stand for
nearly three hours. The clerk was
■shown a letter he had written to O.
Geiger then reeve of Hensall respect
ing a letter which he (HOlman) had
written with respect to payments al
legedly coming to Higgins. He nlso
admitted attending a conferen.ce in
his office when these payments were
discussed, but repeatedly said he
could not remember any of the con
versation. The Geiger letter was
written to the treasurer, who had re
ferred it to the clerk to answer. Mr.
Holman admitted he had recorded
in his minutes that Booth had ad
dressed the .Council last June on the
audit, nor nothing of what had been
said, but admitted the accuracy of
the newspaper report read to him
by Mr. Greer. Mr. Holman, who is
77 years of age, a former county au
ditor, school teacher for 40 years
and county clerk for 16, asserted
positively that, he had never receiv
ed nor kept any county money. He
admitted that wardens previous to
1933 had signed orders on the
treasurer in blank and that these
orders were “kept in stock.”
Rev. F. W. Schaffter, of Brantford
formerly of Wingham, was allowed
to give character evidence for iMr.
Booth whom he had known for sev
en years as a parishioner, church
warden, superintendent of the Sun
day School at St. Paul’s Church, at
Wingham of good reputation and un
questionable business honesty.
Repeal Evidence
J. H. Taylor, bank manager, re
peated his evidence given before the
special examiner in September that
in 1932 he had warned Warden L.
Rader that he (Taylor) was suspic
ious of the treasurer’s honesty. He
admitted he had not said anything
to Booth or Higgins on this score.
Given Protection
After being given the protection
of the court, for the reason that his
concurrent sentence of one year’s
imprisonment has been appealed by
the attorney-general, Gordon Young
first crown witness testified that
in March of this year, when Higgins
and Booth were conducting an audit
of the county books for 1932, they
had come to him and told him that
he was short in his accounts. Booth
according to witness, had said to him
that it was not necessary for Young
to make up the shortage, as he-offer
ed to do, but that his time and that
of Higgins was worth $1IO< per day
extra for the additional amount of
work that would be required to
straighten out the books.
“I asked the auditors where they
had found the $i500- shortage they
reported to me ond they told me it
was cash received by me and not de
posited in the bank,” said Young.
“What did he say to that?” ask
ed the crown attorney.
Witness—“That ended the conver
sation. That same day I drew the
money from my own private account
to pay them.”
Q—“Where were the auditors?”
Al—i“They were both in my office.
I paid them in $10 and took no re
ceipt.”
Q—“Were you asked by either of
the auditors how the shortage came
about?”
“No.”
Q—“Did you tell Booth some
thing?”
—“Oh, yes, I told him it had oc
curred from entries in the cash
book.”
Install New System
Witness went on to say that he
had not seen Higgins again, but first
Booth had returned three times and
had helped him install a better sys
tem of bookkeeping.
Q—."Was the payment of the $1510
ever mentioned?” “No.”
To Mr. Grter, in cross-examina
tion, Young admitted that the coun
ty the year previous had paid Hig
gins extra money over and over and
above the regular fee for overtime
spent in auditing. Young said he had
paid Higgins $20 out of his own
pocket, because Higgins was short
and needed the money to pay his ho
tel bill. Witess said the later re
covered this money from the county.
This was in 1932, when Higgins was
making the 19f3)l audit.
“I had a discussion with Holman
about it,” said Young. “I told him
I had advanced the Higgins the mon
ey and later I saw Warden Rader
and arranged with Holman to get an
Order from the warden for $50'. $30
of this wan for extra clerical work
That particular order is on the file.
It is not a secret.”
Further explained^ Young admit
ted he had Booth tell the Council
last June there was a discrepancy in
the amount of outstanding cheques.
Counsel read a newspaper dispatch
to him, in which it was stated that
reeve after reeve had said in open
Council that they had implicit faith
in their treasure!* and that the whole
trouble was due to slipshod methods
of bookkeeping,
Auditor F. P. Gibbs detailed at
length how he had run down the
shortages in the treasurer’s accounts
Those of cash receipts were very
easily detected, he said, for in many
cases receipts had been issued and
the information recorded on the
stub, but the money had never been
deposited in the bank. Money stolen
by treasurer by cheque was more
difficult to trace, because of the bank
system of entering a number of
cheques on debit slip and charging
up but one account, In many cases
the debit slips had been destroyed.
It would have been rather difficult
to find the shortages arising from
the improper issuing or cheques if
he had not had the privilege of look
ing at Young’s private bank account,
which was given by Young but not
available to the county auditors.
Judge Costello refused to allow
the crown attorney to put the ques
tion.
"Would it possible for a green or
inexperienced auditor to have de
tected these shortages.” His honor
said he would answer the question
for himself.
Testifying on his own behalf on
Thursday afternoon, William T.
Booth, Wingham insurance agent
and Bible class teacher, charged with
accepting a bribe and with conspir
acy, admitted taking $50 from Gor-»
don Young, convicted county treas
urer, but insisted thatdt was for “ex
tra work” performed in connection
with the audit, and not refrain from
revealing shortages in the treasur
er’s accounts. Booth also admitted
that he learned of shortages of $<528
during the course of his audit, but
considered it a “Christian .act” not
to report it, inasmuch as the treas
urer had promised to make good the
shortage. “I wanted to give him a
chance,” said witness. When court
adjourned in the evening Booth was
still on the witness stand.
The crown rested its"- case early
Thursday afternoon and R. ,H. Greer
K. C., defense counsel moved for dis
missal and the ground that a prima
facie .case had not been imade out.
'Judge Costello ordered the trial to
proceed. Under cross-examination
Booth admitted that he knew very
little about bookkeeping and audit
ing, his answers to questions put by
D E. .Holmes, crown attorney, con
tinually getting him into “hot wa
ter.”
It was a pertinent and interesting
story which Booth told'on the wit
ness stand one which perhaps goes
deep in the search of a, reason for
revelations which have been made
in recent months in connection with
the investigation into finances.
Councilor’s Suggestion
Booth said it had been suggest
ed to him by one or two citizens of
Wigham and by a county councillor
that he apply for the position of
county auditor last January. His
previous experience consisted of one
or two audits of the church books
and of the Wingham arena. He met
his fellow auditior, Robert Higgins,
whom he had not known before, by
appointment after having received
notice to report and the two report
ed to the county clerk’s office. He
said he had been told the audit
would take three days, whereas it
actually took seven days and seven
nights. The compensation set by
council was $45 for each auditor.
“On a Thursday evening of the se
cond week of the audit last March,”
related Booth, “I had a conversation
with Young (the treasurer) in his
office at about 10 o’clock. I told
him we had discovered a shortage of
$<5)28 in his accounts, receipts from
tax arrears, peddlers’ and auction
eers’ licenses, etc., which he had not
deposited. I told him the books
were in a terrible condition, and that
there was also an apparent surplus.
“You ennot carry on like this any
longer,” Booth .said he told Young.
You have a shortage on one hand
and a surplus on the other. It is your
responsibility. We are willing to
stay here and help you, but this
mess has aireddy kept us here one
week too long. My time is worth $10
a day.”
Had Better Resign
Witness said Young followed him
around. He wanted , to know the
rdason for the shortage* and said:
“I guess I couldn’t have deposited
all the money, but I’ll put it back. I
guess the job’s too big for me, I
think I’d better resign,”
“Well, if you don’t get a better
system of bookkeeping that’s the
best thing for you to do,” Booth
testified he replied.
Booth then quoted Higgins, the
second auditor accused, as saying:
“If you have not the money to put
up now you had not better draw
your salary for a few months. That's
my advice. You had better go along
hpme now and have a .good sleep and
forget about it for tonight anyway.”
“The next morning, continued
Booth, “while I was finishing up a
draft of my report, the treasurer
came into the office and said: “Boys
I have.been oyer to the bank and the
banker has agreed to help me out.’
We agreed he was taking the right
course.”
Crown attorney—-“Did he give you
any money?”
Booth—“Yes, he put a $10 bill on
the table in front of me,” “Did' you
put it in your pocket?” “Yes.”
“The next morning Higgins came
to me and said: “Bill I have just had
a talk with Gordon Young (the treas
urer) out in the hall. I told him the
best thing he could do was to pay us
for our extra work and that by the
time we had finished we will have
earned another $50.” '
“On Friday, March 10, about 4.30
p.m. after we had finished the aud
it and were about to .go home, Young
came in and took some more money
out of his pocket. ‘Here, boys,’ he
said ‘I /want to pay you something
for the extra time you have spent on
my books. Bob ('Higgins) if you are
not too busy you .might come up
some time and give me a hand at
straightening things out.”
“I received another $40' from Gor
don Young. Higgins got the same,”
continued Booth. “Nothing was said
about concealing anything from the
Council.”
Paid for Extra Work
The witness explained that he had
himself returned to Goderich three
times to help Young strike a bal
ance. He said he knew Higgins had
been paid by Young in previous years
for “extra work” while auditing. He
said Higgins told him that.
Much of the evidence of the day
revolved around what had taken
place in County Council on the day
he made his report. Booth addressed
the Council for an hour, but the
clerk had not even recorded the
fact in the minutes, not alone what
was said.-Newspaper clippings were
quoted fay defense counsel at length
to show that “reeve after reeve had
expressed implicit faith in their
treasurer’s honesty and integrity”
and that Booth had actually inform
ed the (Council that there was “some
thing wrong” and that he would
stand by his report, revealing a dis
crepancy of $1,400 in outstanding
checks, notwithstanding what pre
vious auditors had reported.
Witnesses examined were F. P.
Gibbs, C.A., Reeve A. J. Goldthorpe,
Warden Ballantyne, George James,
county cartaker; .Miss Jean Clement,
deputy sheriff and Reeye I. Wright,
of Turnberry, who said Booth had
come to him after the treasurer’s ar
rest and said he thought he had per
formed a “good Christian act” in
not disclosng the shortages. Booth
also had reported to him that he had
taken $50 from Young for “extra
work.” After Wright had informed I
him that Young had “spilled the
beans” and involved the 1932 aud
itors Higgins and Booth.
Records Destroyed
Miss Jean Clements, deputy sheriff
testified she saw Gordon Young, con
victed treasurer, coming up the cel
lar steps from the furnace room
with a large empty waste paper
■basket in his hands.
"He brushed right by me,” wit
ness said. “He didn’t want to talk
to me.”
Miss Clements said she previously
had observed bits of charred paper
coming from the chimney and set
tling on the courthouse lawns.
George James, caretaker, told of
seeing a pile of cancelled checks,
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deposit and debit slips on the floor of
the treasurer’s office when sweeping
it out on the morning of the fire.
That afternoon the chimney fire was
reported to him and he hurried to
the building. He found charred corn
ers of checks and other 'records on
the floor and Inside the furnace
He said he went immediately to the
treasurer’s office and learned that
the documents he had seen there in
the morning had disappeared .
R. H. Greer K. €. defense counsel,
objected to admission of this evi
dence. D. E. Holmes, crown attor
ney said he was not seeking to link
Booth or Higgins with the fire, but
that he was laying a foundation for
future evidence.
Booth and Higgins are charged
with conspiracy and bribery, it being
alleged 'they each accepted $'50.00 to
falsify their 1932 auditor’s report
and conceal information of a short
age.
Cross-examined by Greer, F. P.
Gibbs, C.A., who made the special
audit which revealed an $11,0'00
shortage in t'he treasurer’s accounts
repeated his charges of obstruction.
Young, the treasurer, he said,, left
him to his own resources to “find
what I could.”
“He bitterly resented my coming
to make an audit and said he didn’t
see the need of it,” said witness.
“When I asked him about the miss
ing records he said he gave them to
the caretaker. He was very evas
ive.”
Can’t Tell Amount
Auditor Gibbs said his investiga
tion of county books was “unfath
omable.” “The amount of money
which Young took in and never ac
counted for is so big I can’t put my
finger on it,” he said.
Mr. Gibbs said County Clerk Hol
man did everything he could to ob
struct the audit. He failed to pro
duce warden’s orders for issuing of
checks. “Holman was very curt with
one,” complained the auditor. “I
asked him for invoices which should
have been stapled to the order to
pay. <1 couldn’t get them. Every
thing was in a confused condition.
.He handed me bundles of papers
rolled up, containing records of var
ious year.”
The auditor in his evidence com
plained that he had been unable to
get the auctioneer’s receipt book
from the clerk, who had refused to
give it up. Before court adjourned
for lunch this book.' was delivered to
the crown attorney by a court atten
dant.
Warden Ballantyne and Reeve A.
J. Goldthorpe were other crown wit
nesses. Their evidence related to
the appearance of Auditor Booth be
fore County Council in June last.
The defense so.ught to prove that
Booth on that occasion actually re
ported a shortage in the county’s
accounts and evidence to substan-
tate this was adduced.
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I tried salves, ointments, poultices
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Then I tried Burdock Blood Bitters
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I only took two bottles and the
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