BROOKLYN PAKE COMMISSIONERS. 11 



Brooklyn, December 12, 1882. 



Hon. Ludwig Semler, Comptroller : 



Dear Sir : 



Your favor of this date informing me that Mr. William A. 

 Brown, the accountant appointed by you to examine the ac- 

 count of the Park Commission while under my presidency, had 

 reported an apparent deficiency, has been received. 



Acting upon the principle by which I have been guided 

 during twenty-two years of gratuitous service to the city, I 

 hand to you my check to cover such deficiency, so that the 

 books and accounts of the Park Commission can be correctly 

 balanced as of the date of the expiration of my term of office. 



On writing up the books, such amounts as it is now known 

 should be returned to me, and also such other sums hereafter 

 found that should properly be returned to me, I would thank 

 you to remit. 



Very truly yours, &c, 



J. S. T. STBANAHAN. 



Hon. Ludwig Semler, 



Comptroller and Chairman of the Board of Audit : 

 Sir : 



Herewith I present you with a preliminary report of the 

 results of my examination of the books and accounts of the De- 

 partment of Parks, from January, 1865, to June 17, 1882, the 

 time at which the new Commissioners took charge. 



At the commencement of my labors I found that the actual 

 balance in the National City Bank to the credit of the Park 

 Commissioners was $29,596.52. 



As the Commissioners were desirous of using this money, and 

 there being three sources of revenue from which it might have 

 been drawn, it became necessary to know how much was appli- 

 cable to the credit of each, and having so ascertained, found as 

 follows : 



