Poultney Bigelow, journalist...

97-115

Maj. Hugh J. Gallagher, U. S. Army, purchasing agent.

117-165

E. S. Benson, general auditor of Isthmian Canal Commission.

167-227

Theodore P. Shonts, chairman Isthmian Canal Commission

333-492

John F. Wallace, civil engineer

R. P. Schwerin, vice-president and general manager Pacific Mail Steamship
Company

493-541

543-694

Charles E. Magoon, governor of Panama Canal Zone..

695-981

I

INDEX TO VOLUME I.

A.

Accounting department:

Accounts-

Page.

192, 222, 223

189

Audited in advance of payment. In the War Department the reverse
is the case

For postage stamps, authority for passing

Of disbursing officer finally audited in War Department
Of disbursing officer incorrectly audited on Isthmus may be charged
against him. Relief therefor can only be secured through Congress.

193

192

On Isthmus only reaudited in Washington in special cases
On Isthmus ultimately pass through Washington office..
Of old Commission examined by Public Accountants' Corporation of
New York

193, 223
189, 190
190, 191, 342

218, 340, 341

Of the Panama Railroad Company and Canal Commission so inter-
mingled as to make one head to the different departments desirable.
Why duplicated..

Appointments in, not under civil-service law and excepted
Auditing department disorganized by yellow fever..

Balances on books of old Commission.

Board bills deducted on pay rolls...

When not ....

215

169, 190, 194

170, 221
171, 173, 221
173

174, 226, 357, 862, 863

620

Bureau of materials and supplies: Jurisdiction of, changed. 170-174, 337, 338
Charges: How determined as between canal and railroad. 60, 63, 216, 376, 400, 404
Contracts entered into, record of

Copy of auditor's report of fiscal affairs of Canal Commission for year
ending June 30, 1905..

Original vouchers kept on Zone and copies sent to Washington
Panama Railroad Company accounting.
Statement of gross payments by Walker Commission; gross amounts of
unpaid liabilities; amount paid in wages.

Transactions of old and new Commission separated
Resolution of Commission directing....

American Trading Company (Limited), located at Colon and Panama..

Anderson, A., purchasing agent, 24 State street, New York.

Appointments alleged due to political influence...

Architect, supervising, work of, etc.....

B.

Page.

Balboa, value of...

Bankers agreement. (See Monetary agreement.)

Banks on Isthmus:

Accounts audited in Washington for exchange money paid on the Isthmus
for cashing checks..

Monetary agreement with.

(See Monetary agreement.)

In case of failure, not accountable under United States laws

Basalt formations...

Benson, E. S.:

880

200, 212

68, 672, 746, 747

412
200, 741

33, 34, 35, 639, 640

Allowed expenses for traveling in the interest of the Panama Railroad
Company

As to official relations with the Panama Railroad Company and the
Isthmian Canal Commission..

General auditor of the Isthmian canal affairs and the Panama Railroad
Company.

Extent of responsibility for accounts of both.

Salary of, and also that of the Auditor for the War Department..

Secures status with the Panama Railroad Company under appointment by

the president of the railroad company.

Testimony of......

Bids. (See Purchasing department.)

Alleged truthfulness of charges..

Bigelow, Poultney, charges mismanagement of canal affairs:

Asks permission to introduce magazine articles as evidence..

Called to give facts upon which he based charges of mismanagement....
Charges of, concerning courts and judges, denied...

Colon-

Ambulances busy bearing away corpses..
Sanitary provisions entirely lacking
Swamps described as perilous to health

Declined to furnish names of informants when demanded.

793

106

107

706, 709

99

100, 101
99-103
100,

104, 105, 106, 108, 109

108, 109

105, 106
106, 107, 114

Committee resolved that witness should give names
Engineers of distinction declining offers of the Government to take charge
of canal work, John R. Freeman et al....
Asks to withdraw name of J. R. Freeman..
Denies naming anyone who was unwilling to go to the Isthmus.... 113, 115
Dunlop, John R., editor of the Engineering Magazine, is willing to
make statement.

113

Names of other engineers demanded and refused
Engineers with whom he has held conversations since returning from the
Isthmus-

109, 110

Dunlap, John R., Freeman, John R., Mr. Lundie and Parsons,

Robinson, Tracy, relative to character and standing of..

Spent part of two days on Isthmus

System introduced where dishonesty among employees may flourish..

Dishonesty of inspectors alleged..........

Water scarce, yet recklessly thrown away by inspectors.