Identity area
Type of entity
Corporate body
Authorized form of name
Hawaii County Investigation Commission
Parallel form(s) of name
Standardized form(s) of name according to other rules
Other form(s) of name
Identifiers for corporate bodies
Description area
Dates of existence
1913-1914
History
Early in 1913 the Hilo Board of Trade, uncertain that Hawaii County revenues were properly collected and spent, hired an accountant to examine the County’s financial records and produce a report of its findings. A complete and detailed audit was recommended. The Board of Trade requested the Hawaii County Board of Supervisors perform a thorough audit at County expense. The Board of Supervisors rejected the request.
The Board of Trade appealed to the Senate Hold Over Committee on Ways and Means of the 1911 Territorial Legislature to authorize the Audit Company of Hawaii, Ltd. to conduct an examination of County Auditor and Treasurer financial records. Though the audit was not exhaustive, it was found that warrants were issued in excess of seventy-one thousand dollars without authorization from the Board of Supervisors. Charles K. Maguire, County Auditor from 1905 until 1913, admitted embezzling more than twenty-seven thousand dollars.
These disclosures resulted in the passage of Act 42 (Session Laws 1913) by the Territorial Legislature, charging the Governor to appoint a Commission to investigate financial mismanagement in Hawaii County. Governor Walter F. Frear created the Hawaii County Investigation Commission on March 28, 1913. The three-member Commission was authorized to 1) audit the financial transactions of the County of Hawaii since its formation as a county in 1905; 2) probe allegations of embezzlement and misappropriation of County funds by County officials; 3) identify public officials, private businesses or individuals who embezzled or misappropriated County funds. Lastly, the Commissions findings and recommendations would be summarized in a Report to the Governor.
Governor Frear appointed Harold B. Elliot, William Williamson and Elia A.C. Long as the three-member Commission on April 8, 1913. The Commissioners designated Elliot as Chairman, Williamson as Disbursing Officer, and Long as Secretary. In addition, R.W. Breckons was retained as attorney, B.K. Dwight as stenographer and H. Gooding Field as auditor.
Places
Legal status
Functions, occupations and activities
The three-member Commission was authorized to 1) audit the financial transactions of the County of Hawaii since its formation as a county in 1905; 2) probe allegations of embezzlement and misappropriation of County funds by County officials; 3) identify public officials, private businesses or individuals who embezzled or misappropriated County funds. Lastly, the Commissions findings and recommendations would be summarized in a Report to the Governor.
Mandates/sources of authority
Act 42 (Session Laws 1913)