Daily American telegraph., 1852-04-14

him. and statement the with the interest
charged In that statement in the following one, interest
charged the several his aggregate yearly de-
posite fell short Of his collections calculating the interest
trom the middle OF the year.
STATEMENT THE ACCOUNT AGAINST Mr. RoruwrlL, WITH
INTEREST CHARGED.
The balance in his hands the 1st July, 1851
as per the foregoing statement..."..." S20,l67 OF
pcduct Tor advertising lots not sold.,",,,'. 6O5 el
le5ol II
Add interest on the amount his depostes fell
short OF his collections every year, calcula-
ting interest from the lst of July of each of
faid years to LIST July, lS5l....".......... olOl 81
Principal and interest due LIST July 1851, (after
deducting tho account Of S665 256O5 %
Add interest on Sl9,5ol II, from lst july 1851,
TO oth August 1l3 10
257lo rs
On the 5th August, 1851, Mr.. Rothwell depos
tied bank to the credit Of tho Corporation q7os SO
1891 %
Add interest on sl5,o2l,2s from 5th August,
1881, TO 9TH April, 636 81
1865 07
On the 5th April, 1892, Mr. Rothwe deposited
In bank TO the credit of the Corporaton o7Ol IS
Making due to this Corporations with in
interest from 5th April, 6,S53 10
In making this statement of the account with tho inter
est included the true undoubtedly to charge in
trest on the several amounts which his monthly depostes
fell short of the collections calculating interest each
monthly deficiency from the first day of the month which
the deposites ought to have been made and Mr. Rohwe
was informed that interest would be claimed The mode
stating AS above s however near enough for present
purposes, and is not in the opinion of your committee
unfavorabe to Mr.. Rothwe would If stated by
months The committee have the data for making monthly
statements OF the interest," but have not deemed necessary
To have them prepared.
The interest charged in the foregoing account has been
calculated the several sums, making the aggregate of
lO2 from the middle of the years in which Mr. Roth
well admitted they had been received and ought to have
been deposited.
To the charge of interest Mr. Rothwe objects and de-
chnes paying It, Your committees entertaining doubt
as to the reasonableness and justice of the charge
It's Legality have felt to be their duty to claim 1t of him
1t IS Tor the corporate authorities to say whether they will
sion Of the two Boards the subject that your committee
may act in accordance herewith resolution is submitted
herewith for their consideration and action.
The Sth section OF the act of the 18th of May 1887 before
referred to- makes 1t the duty of the Collector of Taxes to
render full statement Of his accounts before the
18th day of December year. the be examined
and adjusted by the Register and the result thereof
ported to the Mayor before the 1s of January
next ensuing When your committee entered upon its
ties in July last they found that Mr. Rothwe had
dered the statement of his accounts required by law from
the time he entered upon the duties of his Office until he
retired therefom embracing period of thirteen and halt
years. and that settlement examination Of his
had been made during the whole time II was therefore
necessary in carrying out the directions of the resolution
of the Th of July last to begin the beginning pre-
statements in detail from the original books and
tries These were completed three four weeks ago
since then they have been revised again and again. and
Rohwels attention called to the result given by them
lie was requested TO them in detail and compare
them with the books and every facility offered him
to give them any examination he might desire lie did
fed with its correctness declined to make any further ex
animation 1t is from the statements thus prepared in de-
tail and examined that the condensed statements Mr.
Rothwcs account in the beginning this report are made
The first item in the statement of the account of Mr.
amount returned by him collected on account Of
on real aud personal property for the years 1920 to 1885,
collectors Of taxes fof this city, and the taxes which they
left uncoecte when they of Office were placed in
Mr. hands for collection who on that day assumed
the duties of collector for the whole city These uncoec
ed taxes for the years 1920 to 1885, inclusive and
amounted to the OF ss7 1880 appears by
ment made at the time by Mr. c. Ii. Wiltberger who
then first clerk in the Mayors aud Registers offices To this
statement Mr. Rothwell objects; and the does not
appear TO have been adjusted at the time, there
Of testing its correctness but by going the original
books for those years. and taking off the balances item
tem has been done in relation the taxes for 1887
to 1850, inclusive, and your committee recommend
this be done. Until it is done no proper adjustment
can hc made Of so much of Mr.. Rohwells accounts
late to 1920 1885, inclusive In the mean
time Mr. Rothwe admits that he has collected on account
of e taxes for those wears the sum of 80 q2 40 which
only has been charged against him in tho
stated This leaves balance still uncolectcd Of Sj43S3IO
for those years. If Mr. Wiltbergers statement be
The emouments of the Collectors Office for the thirteen
and half years ending June 80, 1851, were
Commissions collections Of taxes real and
Commission on school tax collected about 800 co
Fees tax sales &c,,.... 1913 T.
s85t4o8 s.
Or an average Of sI74GS per annum out Of which the
Collector paid his assistants
As there may be omissions in the entries the
books of payments of taxes Mr.. Rothwe is of course
ponsble to the Corporation for loss may sustain in
consequence of such errors omissions.
The detailed statements from which the condensed state
ment OF Mr. Rowos accounts as given in this report
made in possession Of the committee any further
information which may be desired by the Boards the
committee ready 10 furnish whenever be required
The laws in relation to the collection Of taxes and the
mode Of accounting therefor good and would have
swercd every purpose had they been duly executed This
investigation has, however, shown that some amendments
might with advantage be made and your committee believe
that will be but anticipating the wishes OF the two Boards
il such amendments b. prepared and submitted for their
confederation, which the committee propose to do at
early day.
There is large amount Of uncoected taxes on personal
property on the tax books from 1870 TO the present time,
Of IL in small and charged persons who are
either insolvent dead removed from this place There
is in keeping the tax books filled up with these bal
which only 20 to swell the nominal of taxes
in but which he collected The present
collector ooncurs with your committee TO the proprety
relieving the tax books from these items and of having
pared list of colectbe taxes in arrea the corporate
authorities may know what the amount really is
The committee in the discharge of their duties have
ceved every facility from the Corporation officers the
City Hall The duty Of going over the other books
used in connexion with collection of taxes during the th
teen and haf years ending last July and Of preparing dc
tailed statements from the books and the necessary tables
&C. was at the request of the committee undertaken by
Mr. Howard the second clerk in the Mayor and Registers
Offices He being willing TO devote to it all the time
required for his regular duties the committee preferred
poyng him TO engaging clerk unacquanted with the
books and business of the Office has been engaged upon
the work almost unuerruptedly his regular duties
would permit since July last until about week ago, and
most Of the time TO late hour at night and the
amount Of labor could been performed in the
time ana with the same accuracy by person not rs ron.
ycrsant with the subject as he Tho work has been
done most satisfactorily leaving the duties ofyour commit
tee Of easy performance.
All which is respectfully submitted.
JOHN W MATRY
W. b. MAGRUDER
y, CALLAN,
WHEELER.
Joint Committee
WASHINGTON, ArRm l., 1885,
JOINT RESOLUTIONS in relation to the settlement Of the
accounts of the late collector, Andrew Rothwell.
Rcsoced dr, That the Joint Committee appointed 10