satisfactory. The Inspectors have yet to learn that the Agent of this Prison has authority to use "secret service money" without accounting for it, or that he is justifiable in making payments from the Prison treasury, either in money, "flour," "sugar," "tea," "cashmere," or any other commodity, without taking a proper voucher from the person to whom the payment is made. And it is conceived that the system of “dickering," which Mr. Goodwin's letter reveals, is quite out of place in a State officer. Even admitting that every thing connected with Mr. Goodwin's account is honest, and that all the articles he purchased were used for Prison purposes, what a gateway is opened by the toleration of such a system of doing business, for fraud and peculation, if an agent is disposed to avail himself of it! But since Mr. Goodwin's letter was received, such further enquiries as it suggests have been made, and the conviction is forced upon the Inspectors that very many of the articles enumerated, which were purchased by Mr. Goodwin and paid for out of Prison moneys, were never used for the benefit of the Prison.

The Inspectors should have been glad of a satisfactory explanation from Mr. Goodwin, and thus been saved the disagreeable task of making the statement which a single adherence to duty requires at their hands.

Mr. Goodwin has not, as yet, otherwise settled all his Prison business. There are still liabilities outstanding against him, in the shape of due bills, signed by him in his individual capacity, but which were given in acknowledgement of Prison dues, and believed by the holders to be obligatory upon the State. One of these is for a balance of salary due an officer, and another for goods delivered different persons upon orders or due bills drawn by Mr. Goodwin. He had taken vouchers from the persons to whom these amounts were due, and, of course, in settling with the Auditor General, was allowed for so much money expended. The money went into his pocket, and the holders of the due bills are patiently awaiting his pleasure to pay them. Though the State is relieved from legal responsibility, it is questionable whether innocent persons should suffer f.om the misfeasance of a public officer.

The law in respect to the fiscal management of the Prison is defective. It is believed that the Inspectors should be an auditing

No. 5.

accounts against the Prison Now the Agent makes pur

board, by whom all bills, claims and should be allowed before they are paid. chases at his pleasure, pays for them in like manner, submits his vouchers to the Auditor General, and is credited the amount involved without inquiry. The Inspectors have the simple power to examine the books, papers, &c., of the Prison, but the law does not make it their duty to do so. If herein the Agent should be directly responsible to the Inspectors, there would be no room for peculation or fraud.

To the Board of Inspectors of the State Prison at Jackson: DEAR SIRS-While I was in attendance upon the Calhoun County Circuit, your resolution transmitted through Mr. Bloomfield, asking certain explanations touching various articles purchased and paid for by me as State Prison Agent, reached this place, and as a reason for not answering before, allow me to say that the Branch County Circuit, occupying a full week, and the St. Joseph Co. Circuit, occupying another week, added to the burning of our office and the confusion consequent thereupon, has used up my leisure moments until now, and I have barely had time to look over the communication, and that, too, without reference to any of my private Prison papers. I can, however, without any forethought or reflection, give you some general idea of the transactions alluded to, and assure you that whatever I paid for with Prison funds, went to the use of the Prison, unless such articles escaped my observation in looking over the bills. I do not remember, from mere recollection, to have paid for all the articles enumerated, but may have done so.

Some of these articles, both Mr. Bloomfield and Mr. Curtiss knew, about at the time, and one or both assisted in their distribution among

the convicts, and will remember on reflection. It is not strange that they do not at first recollect definitely.

For instance, the Brazil nuts, crushed sugar, and raisins, bought of Gardner, and distributed among the men as a Christmas treat, should be remembered, for on that occasion a contribution was had to buy sale coffee, and the crushed sugar was used to sweeten the coffee, and I think both Curtiss and Bloomfield gave a shilling to buy the coffee of this contribution. Of this I am not sure, but am sure that the coffee on that occasion was bought by a contribution, and the sugar bought and distributed in order to make the treat more acceptable and useful.

So also they will recollect that when I went there the barber's shop was furnished with Cologne, and I continued to furnish it until the following winter, and their heads were dressed with a portion of every bottle you allude to; and so was that of any Inspector shaved at the Prison during my first 8 or 10 months. THESE things certainly should have been remembered by them.

That the bedding and clothing, and many of the hospital supplies should not be recollected or even known to them, is not remarkable, for they were almost solely my care, and provided often without their knowledge. But Mr. Bloomfield, usually in entering bills, looked over their contents, in order to carry the items to the proper accounts, and invariably, when he found anything unusual in them, he asked me about it, and he will bear testimony that my explanations were always satisfactory.

Coffee in some instances These general articles of

During the summer and fall of 1849, there was not less than from 2 to 6 pounds of sugar used a week for the sick. and often a pound of tea a week for the sick and watchers. was recommended, and bought and used. tea, rice and crackers, I never, at that time, attempted to do without, and not one-tenth part purchased that year, if any, was ordered on the Hospital book. Aside from the general sickness, there were Old Gray, Miles Thayer, and a consumption convict from Berrien county, afterwards pardoned, constantly fed upon sugar and rice, crackers and milk or sugar. So also during that fall was the cruel and nearly fatal sickness of Butler, and perhaps some others, requiring constant watchers, and consequently increased tea, crackers, &c., and you will

allow me here to say that aside from the 50 pounds of sugar bought of Patterson, the Prison, during the year I first spent there, actually consumed and used up more than twice the tea and coffee, and more than ten times the butter, toast, cream, milk, &c., ever paid for by the Prison, and not less than twice the sugar and crackers. My owu pri- • vate store bills the first year at Jackson, exceeded $400, for my house and family, and for distribution, and this certainly ought to suffice without spunging from the State.

The barrel of flour for instance bought of Hayden, may look strange in a prison bill, but it is just and right. All my family flour excepting two bbls. brought from Union City, was had from Kennedy or Stephens, for cash.

In order to explain the manner in which this barrel of flour, 50 pounds of sugar at Patterson's, and some twenty dollars' worth of other articles not consumed in the Prison, was paid for, let me say to you that two screens were made by Davidson, one a new, the other an old one taken to pieces, the wire all straightened and relaid. This work upon the two screens occupied about six and a half days, and was called $10 00. Davidson also took down and rebuilt the washroom arch, once repaired and once rebuilt the Prison kitchen arches and reset the kettles. He also did a number of jobs plastering on the boarding house and Agent's house, and also rebuilt the back of the fire place at the Agent's house, amounting in all to $4 00, for all which he gave no receipt but was paid the $14 00; $4 75 in the barrel of flour at Hayden's, fifty pounds of sugar, $3 25, and $6 00 in other things embraced in your enquiries.

The molasses had of Patterson was used in improving the stock of Prison vinegar, being mixed into three barrels. You will bear in mind that the Prison furnished all the vinegar that year and charged it to the ration contractor by a bargain between him and myself, and I used this molassas when the vineger was running out. The three quarts of varnish bought of Vaughn was used in the paints of sash and window frames to harden and improve such paints. The quart of varnish at Patterson's was used to harden the finishing coat of the front gable end, and I think Mr. Bloomfield got it and Mr. Whipple used it. The quart of wine was got for the hospital during the hard

sickness in 1850, and used up for some one who was very low and dangerous. The Physician advised this article at the time.

The two pair of pants had of Whitwell were had in exchange for a pair furnished by some person about the Prison for a discharged ⚫ convict upon pardon. The one pair of rubbers were had for Ames for extra services about the washroom soapery. The two peices of cassinet were furnished for two discharged convicts, I think Nobles or Jones was one of them. The extra allowance in one case was because no coat was furnished. In the other there was some equitable unreceipted claim against the Prison thus paid, and no receipt neces

sary.

In relation to the calicoes in the several bills, all except two pieces were used at the Prison tailorshop for Prison purposes. Nearly a whole piece was there when I left. So also the maroon, the merino and delanes. They were used for facings, linings and pocketings, vest backs and linings, &c., &c. The two pieces of goods excepted were two pieces of calico purchased of Chandler & Co. They were curtain calico which I intended to buy with money. But when in the city I found a new variety of goods unlike any at Chandler's, at Elliott's, where the Prison had no account, of the heavy cotton kind such as was worked up at Prison for aprons, &c. And in order to try it, I bought an amount of it equal to the two pieces of curtains, paid the money for it, and made no account of that against the Prison, and leaving the whole bill at Chandler's a prison bill. Subsequently it was found that this curtain stuff was cracked and injured and Mr. Chandler reduced the price one half, making what I had equal to one piece. So that I paid in fact for two pieces of goods and got but the value of one. In justice, the State owes me the price of one piece of that curtain calico.

In addition to the amount paid to Mr. Davidson as already stated, and not receipted by him, I paid various other amounts to individuals, for which no receipts were taken of them-fifty cents to Capt. Darrell for hauling lumber-$4 to W. Perry for mason work before discharge, done evenings-50 cents to wood-hauler for hauling pine stuff and whitewood for Colonade. I also paid to Ames ten dollars for confidential services. This will account for his instantly reporting to me and not to the deputy, both times when Mackinaw attempt