Yakama Agency Oct 27th 1882 Col Robt J Gardiner  US Indian Inspector Sir  Referring to the irregularities in my Agency Agency Accounts I desire to make the following Statement. You have seen sufficient, as you  have kindly expressed yourself on several occasions, to convince you that there is no fraud, no effort at concealment, and no dishonesty. I have not found it practicable to settle with my Indian employees at regular Stated periods, without greatly hindering and embarrassing the Agency work. My practice has been to keep a regular account with each Indian performing service for the Department, credit him with his services, and charge him with whatever cash and supplies he may have had. At the end of each month my clerk I have reported all work to the Depart- ment, specifying the amount paid in Supplies and the balance due in cash. Where settlement was not made with this Indian till some months after, it would frequently happen that the cash actually  
        paid, was less than the amount reported due, (as the Indian was furnished supplies whenever he applied for them), and as the pay rolls were made to correspond with the reports a discrepancy was apparent. It was my intention;    and an  examination of my books will show that it was substantially carried out;    to report as paid in supplies, other Indians in subsequent months, who actually received cash, to an amount to cover such discrepancy, so that while the accounts of some Indians show less cash than reported, others received enough more to make the account good. Referring to the specific instances to which you have called my attention I remark.: The vouchers signed by Thomas Cree for himself and partner, Jim Logy were prepared by my Clerk, who assures me that the fact of their receiving less money than the voucher called for was an oversight. The logs were credited on their account, and as each had at various times during the winter received cash on account of the logs they were delivering, which had been charged to them, he had the impression that the    
        cash payments fully covered the vouchers and without examining the items charged in the ledger balanced the account, and by my direction paid the balance and took vouchers for the full amount.  Cash was paid for other logs to an amount sufficient to cover the discrepancy, which could just as easily have been taken in a voucher had it been supposed these parties had received less cash than they receipted for. These other logs, not reported as yet to the Department, were delivered along through the  2d quarter, but as they were not all sealed I decided not to take them up on my papers till the delivery was completed, when my intention was to take them up on Abst C as paid in supplies.  Referring to amounts paid irregular Employees and erroneously reported I remark. You are aware that my time has lately been almost entirely taken up with the care of E K Miller, long an esteemed and efficient employee at this Agency, and that his sickness, and sad death to-day  has prevented my giving the attention I was anxious to give, to the examination of my books. The short time you will remain here  
        prevents my giving more than the most hasty ex- amination of my books. Such attention as I have  been able to give shows the following facts. Indians,    Regular and Irregular, and Police, have been  almost entirely paid in cash drawn on checks to my order. Abe Lincoln and Charles Barnaly and Thomas McKay and Stick Joe are exceptions  Leaving these out, a hasty examination shows that I have reported to the Department Paid Irregular employees in 2d qr 1881 for services including Pay Roll of December 1880            1692.14 Ditto in 4th qr 1881 for 3d  amp; 4th qrs    81             1736.30 Paid Indians for saw logs  amp; hauling lumber                668.40 Irregular Employees for 1st  amp; 2d qrs 1882              1258.14 Paid Police for 1st 2d  3d  amp; 4th qrs    81 and 1st  amp; 2d    82 1123.75     Ind School Employees from 1st    81 to 2d    82 inc               656.57     Indians for saw logs                  1000    Total paid Indians Reported to Dept                8135.35 The above includes  108.26 to JW  amp; EA Downer whites reported on Report of Irregular Employees for April 1881, all others are Indians. My cash and check books show that I have disbursed to the classes of Indians, and for the purposes named above, during  
        the period under consideration as follows Paid in cash as per petty cash bok               7466.65     Checks to JW Downer 108.26 and Chas Olney 78.80    187.06     cash and checks Indian accounts at Yakima                282.18     Checks to Homer Hoffer  amp; William Edgar                 301.19 Making a total payment of                8237.08 An amount somewhat in excess of that reported, which was derived from amounts deducted from Salaries of Abe Lincoln Stick Joe and others for Supplies other than Subsistence reported on Abst E. As soon as practicable I will, if  required, make a detailed statement showing the cash derived from Government appropriations and from all other sources, and the exact disposition made of the same, to be mailed to you or to the Department, as you may direct.  
        I have Considered the Department  has placed Me here to accomplish a Specific object Vis To teach the Indians the ways and Customs of good white Men. to make them Industrious honest  amp; Self Supporting instead of a Sett of thriftless beggars. You have Seen how this been accomplished in the Various Departments of work upon the Agency     Desiring to Express my heart felt Appreciation of the Kindness and Courtesy with which you have Conducted this Examination I remain  Very Respectfully your Obd Servant   James H. Wilbur  
        Letter or Statement  To  Inspector Gardiner Oct 27th 1882