tities of those articles, which it is claimed he furnished. Other contracts he procured for persons, for which he charged and received commissions, amounting in one instance to one-fourth of the whole amount received on the contract. Nearly, if not quite, all of the coke and coal claimed to have been used in the prison for the last six years, he has received pay for. Owing to the absence of Mr. Campbell, and our consequent inability to obtain an inspection of his books of account, we are unable to express an opinion as to the quantity of the above articles really furnished, or how much cash he actually received. No allowance is made by the law of provisions or supplies to the deputy warden, yet from the evidence it appears that the late deputy, James H. Reynolds, for the past six years has kept and boarded on an average six persons, besides the members of his own family, during all of which time he has, with the knowledge and consent of Doctor Craig, taken from the prison supplies all of the fuel and lights, and most of the meat and potatoes, used in his family, for which the State has in no manner received compensation. The bills and vouchers show purchases of groceries, tobacco, etc., from H. E. Hunt, of Burlington, and payments to him therefor amounting to $12,101.68. From a comparison of the bills rendered by him, with the entries on his books, from which said bills were made, we find many items billed that were not delivered; that the prices on the bills are often double and triple what they are on the books for the same articles, and it is our opinion that the overcharges made against the State in his transactions with the warden exceed the sum of $6,000. We also find that of the goods delivered large quantities were sent from Burlington to the farm of S. H. Craig, near Farragut, Iowa, which we estimate at $1,000. The cash-book of said Hunt shows payments made out of State funds on Stuart's account, for which it has not received credit. It also shows that on days that payments made by Craig were entered on the debit side of the cash book, on the credit side entries of less amounts were made to "W. C. & Co." (Warden Craig & Co., we interpret it), which amounts in some instances correspond exactly with the difference between the charges as entered on his books and the bills rendered for same. In June, 1872, S. H. Craig commenced doing business with Greenbaum, Schroeder & Co., wholesale and retail dealers in dry goods at Burlington, Iowa, and so continued until January, 1878. The total of purchases made from this firm, as appears from the bills on file is $19,475.78. During the first fourteen months the purchases amounted to $215.06, and the transactions were usual and regular, and the prices paid reasonable. The only benefit realized therefrom by Craig was. two silk dresses presented to him by the firm. About the 1st of September, 1873, a new arrangement seems to have beer entered into, for from this time the purchases made were large and frequent; the firm ceased to keep any record in their books of the sales made to and cash received of Dr. Craig; the account was kept on slips of paper by Joseph Greenbaum, and carried in his pocket; and every effort was made to cover up and hide the transactions, even to secreting their books of account, and swearing that they had been destroyed, and by bringing before the commission a book "doctored" for the occasion. Samples of many of the goods sold by this firm were obtained from the prison and from them, and the testimony of experts, one of whom was, during the entire time that Craig was dealing with this firm, a clerk in their store, it is abundantly proven that the goods were of inferior quality; that the average prices charged the State on purchases aggregating $19,475.78 were in excess of 100 per cent. of the retail price at the time the goods were sold, and in some instances it reached 400 and 500 per cent. Entries found on their books, and the testimony of Joseph Greenbaum and their bookkeeper, H. Herschler, disclosed that vouchers for greater amounts were executed to the warden than he actually paid. Without taking into consideration goods charged for and not delivered, we find that the State has been defrauded in said transactions by S. H. Craig and said firm to the amount of not less than $10,000. An appropriation was made by the Fifteenth General Assembly of $3,000 for improving the water-works in the prison, to be expended by the warden. Sample, McElroy & Co., of Keokuk, Iowa, offered to make the improvement for $2,527, which was accepted by Dr. Craig, coupled with the condition that they would sign a voucher for $2,987, and allow him to retain the balance, which he claimed he wanted to use on the gas contract, and could not legally do. The job was com pleted, and a voucher signed by said firm for $2,987, when in fact they received but $2,473, the balance-$460 difference on the contract, and $54 for convict labor had by them-being retained by Craig, making $514, which he appropriated as his share of the profits. An effort was made by him to prevent the commission from obtaining the evidence of the above facts, as is shown by the testimony of the witness, Vail. It is but justice to Sample, McElroy & Co., to state that the evidence exonerates them from any intentional wrong to the State. From the testimony of J. W. Berry, who was for about sixteen months an inmate of the prison, and while there was employed as State carpenter, it appears that his time was largely occupied in manufacturing, out of its materials, furniture, etc., for the warden and his deputy, and their many friends; and that large quantities of dry goods were taken from the prison supplies, and converted to their use, only a few days before the present warden took possession. We were unable to investigate the meat transactions thoroughly, owing to the absence of J. W. Campbell and other witnesses; but from the evidence elicited, and the quantities shown by the books to have been paid for by the State, and from a comparison with the quantities shown to be used by other similar institutions, we are forced to the conclusion that the State has been defrauded in the item of meat alone in the sum of $45,000. We append hereto tabulated statements (A, B, C, and D,) of the quantity and cost of some of the principal articles consumed at the pen. itentiary during S. H. Craig's administration, from which it appears that there have been consumed and used in said penitentiary: Average number of yards of stripes and satinets used in Ohio State Penitentiary, during the year 1877, 5.1 yards per man. Average number of yards of stripes used in the Iowa Penitentiary during each year of Craig's administration, 12 yards per man. Average number of yards of hickory used in the Ohio Penitentiary during the year 1877, 5 1-14 yards per man. Average number of yards of hickory used in the Iowa Penitentiary during the year 1877, 14.9 yards per man. Average cost for tobacco during the years 1875-6 in the Iowa Peniientiary, 22 mills per day per man. Average cost during the same years in the Illinois Penitentiary, 5 mills per day per man. Average number of pounds of meat consumed during each year of Craig's administration, 707 pounds per man. Average number of pounds of meat consumed during the years 1875-6 in the Illinois Penitentiary, each year, 255 pounds per man. Average cost per day during S. H. Craig's administration of the Iowa Penitentiary for general support and officers' salaries, 67.8 cents. per man. Average cost per day during the years 1876-7 in the Iowa Penitentiary for general support and officers' salaries, 74.7 cents per man. Average cost per day during the years 1875-6 of the Illinois Penitentlary for same accounts, 403 cents per man. Average cost per day during the year 1876 in the Northern Indiana Penitentiary for same accounts, 33 cents per man. Average cost per day during the years 1876-7 of the Ohio Penitentiary for same accounts, 144 cents per man. Price paid for stripes (27 inches wide and 12 oz. to the yard) in Illinois Penitentiary during the years 1875-6, 66% cents per yard. Price paid for same used in the Iowa Penitentiary during the same years, 96 cents to $1.00 per yard. * * * In his first biennial report, made to the Governor on October 31, 1873, Warden Craig says (pages 4 and 5): "While the past management has had considerable appropriations from the state treasury, from a thousand dollars or so up to many thousands, the present warden has neither had a dollar appropriated and placed to the credit of the general support fund, nor has there been occasion to draw upon this fund for any sum, not even a dollar, had an appropriation been made. Owing to the prudential and careful utilization of the labor of the convicts, the product of the labor contracts has sufficed to meet all expenditures for the general support of the prison. More, it has not only been ample for this purpose, but it has also been drawn upon, and still has an unexpended balance in the treasury of $14,458.04. In this connection it is also proper to state that supplies of bed-blankets, socks, clothing goods, fish, vegetables, and some other articles have been purchased in quantities sufficient to serve for several months, rendering further immediate drafts upon the unexpended balance above mentioned unnecessary. It thus appears that despite the extremely low prices at which the convict labor is sold, towit: forty and one-third cents per day, the Iowa Penitentiary has become practically self-supporting." * * * As appears from his second biennial report, made October 31, 1875, the convict labor was let in July, 1874, at an increase of 193 cents per day, per man, above what was paid during the period covered by his first report, and yet, notwithstanding this and the constant depreceia. tion in the prices of necessaries, his second report shows that on the 1st day of October, 1875, the supplies on hand at the time of his first report, and the $14,448.04 balance of the general support fund, were exhausted; and in addition to that he had received from the State for the use of the general support fund $12,489.02, and that that fund was then indebted in the sum of $1,339.37. From his third biennial report, made on the 30th of September, 1877, it appears that this "self-supporting" institution, under his management, drew from the State, for the general support fund, the sum of $40,447.01, and that on that date it had all been expended except $55.55. The indebtedness of the general support fund, at the date he was relieved, March 8th, 1878, is reported at $15,142.68. Referring again to the warden's reports, we find that during the first twenty-four months the general support fund received from all sources, $88,236.77, and that the average number of prisoners in confinement, was two hundred and seventy and three-fourths; that out of said sum he had supported said prisoners, laid in a sufficient supply of many of the leading necessaries to last for several months, and then had a balance of $14,448.04; that he received during the next twenty-four months for said fund, from different sources, (besides the State,) $92,128.90; that the average number of prisoners in confinement was two hundred and eighty-five; and that said fund received during the following twenty-three months, over and above what was paid it by the State, the sum of $91,605.58, and that the average number of convicts in confinement was reported at 372 6-23. The amount allowed by law to be expended for the general support of each convict, during S. H. Craig's administration, was limited to $8.33 per month; yet we find that there was expended by him for that purpose alone, During his first term......... During his second term.................................................................................................................................. $11.3514 17.34% ...... 15.26 Many of the transactions during S. H. Craig's administration, we have not inquired into, but we believe that sufficient facts have been developed to show that an investigation was advisable, and that the infor mation obtained will be of benefit in the prosecution of the suits that have been brought against the late warden and his bondsmen, in |