The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1853-02-15

The estimates and appropriations for the curren'
year were made in December. The officers who
made these estimates, with the exception of de-
rartment have been changeds the estimates were
made. Although we have had no agency in making
these estimates, it is duty to use the utmost
economy in the expenditures, in order that may
have the means OF carrying on our department with
the funds which have been appropriated TO the end
of the year. The sum estimated by the departments
and appropriated by the Common Council is the ba-
sis Of the amount embraced in the tax law. The
charter folbids borrowing the credit Of the corpo
ration aud only allows II IN anticipation Of she rove
nue. of the year in which such loan shall be made.
This restricts the power, both OF the legislative and
executive departments, to the amount provided in
the tax law. And it is indispensable that each dis
bursting department limits its expenditure to the es
innate and appropriation already made. 1t is a vio-
lation OF the charter to borrow in anticipation OF
revenue which we may hope the Legislature
of 1854 will authorize us to collect nom
the tax payers. We shall be deprived of
the gain of $s7 600 by tax for State purposes
to be used for the city, as was doue last year,
and the treasury will have no temporary and
from the liberal loans which have been made under
laws passed in 1851 and previously 1t is incumbent
on each department to examine carefully the esti-
mates made by their predecessors, and to use the
utmost crcumspection in their expenditures, and IN
the contracts which are to he made. In this way
alone can we hope to reach the close OF the year
without an empty treasury. There was an apparent
balance in the treasury on the first of January, OF
$136,S77 80. 1t is ascertained, however, that from
the third of November to the close of December
there was borrowed on revenue bonds the sum OF one
million and sixty thousand dollars, of which $493,.
600 obtained on the three last days OF the year.
The sums thus borrowed in November and December
to the amount of over a million of dollars, paya-
BILE in the year 1868.
FUNERAL EXPENSES OF DANIEL WEBSTER.
In regard to settling claims, the charter says (sec
H. lS49) that the Finance Department "shail settle
and adjust all claims whatsoever by the corporation
or against them and all accounts whatever in which
the corporation Is concerned, either debtor Gre
ditor." And section of the same amended char
ter declares that neither the Common Council nor
any committee, or any member thereof, shall per-
form any executive business whatever, except such
as is, or shall be, specially imposed upon them by the
avs of the State"
In the first of these extracts certain duties are
assigned to the Finance Department, clearly it
is possible by the English language to confer the
power and impose the duty. In the second, the le-
gisatve branch, and all the committees and mem
be thereof are with equal distnctnesss forbidden to
exercise the executive duties, which are emphat
cay assigned to the Finance Department.
In view Of these provisions of the charter, which
we all bound to respect and obey 1t is my duty
to demonstrate against the course which was taken
in settling the accounts for the funeral expenses of
Daniel Webster.
Most of the individuals having claims, amounting in
the aggregate to $6,447 IS, have been paid since
the first of January, and fifteen Of the bell ringers
had not been paid as late the 18th of January and
yet 1.-THE Finance Department has had no agency or
control in settling adjusting" these claims which
have been omitted by a committee Of the Common
Council in direct violation of the charter, and paid
by the Commissioner of Repairs and Supplies, who
had control over the expenditures nor any autho-
rty whatever in the matter. The first step in the
process Of auditing these accounts was the adoption
Of the following resolution, which passed the Board
of Aldermen on the 18th of November, and was ap-
proved by the Mayor on the 18TH
Resolved, That the expenses consequent upon
the obseques Of Daniel Webster, paid by the Com
missioner Of Repairs and Supplies, who is hereby
thorized under the directions of the committee Of ar
rangements of the two boards of Aldermen, to make
the necessary arrangements, and to report to the
Common Council the amount necessary to be appro-
priated therefor"
It appears from the papers which have examin-
ed that the committee OF arrangements, or some Of
them audited ffty-sevcn bills of individuals, and
made abstract Of them, including in the abstract
bill for incidental expenses Of committee, $3.50; and
these accounts thus audited paid by Mr.. Adams.
The committee, the same sheet, issued the follow
ing instructions to Mr.. Adams. The date 8 not
given, but, according to Mr.. Adams letter, 1t must
have been the 18th Of November, and reads as fol-
'1he Commissioner Of Repairs and Supplies is here
by requested to compute the amount necessary to
pay the foregoing mentioned bills, and to send
communication to the Common Council, asking for
an appropriation Of $6,447 50 to pay the same"
This money was drawn from the treasury on the 9th
December.
In compliance with this request, Mr.. Adams made
the following communication to the Common Coun-
Gill; substantially protesting against the whole pro-
ain Compliance with the annexed resolution Of the
Common Council, have to report that an appropri-
alton Of IS will be requiredt meet the expen-
consequent thereon, as per bills rendered. AZ ap-
proved ofby the committee ofarrangements In max
ing this communication, would state that did not
ceive the resolution until the 18th Of November two
daysafter the obeeques Therefore had nothing do
with the arrangements thereon. The committee ap-
proved of the bills and requested to ask for the
cessary appropriations therefor. l would further
state that said appropriation will require to be aspe
cal one as have no funds to draw on for said pur
poses. WILLIAM ADAMS, Commissioner &C."
duties Of the Department Of Repairs and Supplies"
confines them to repairing the public roads, con-
structng and repairing the public buildings, wells
and pumps; supplying the public rooms and offices
ton-houses and the public markets, and all other
things necessary therefor" repairing streets fire
engines, &c. These accounts were withheld from
the Finance Department, which, as already shown, Is
authorized settle and adjust all claims whatsoever
by the corporation or against them, and all claims
whatever in which the corporation is concerned as
debtor or creditor" and were handed over to the
head of department whose duties as prescribed in
the ordinance regulating the departments had no
relation whatever to these claims and who, as shown
by his letter, reluctant to have the custody of
them under the conviction that the business did not
belong to his department.
These irregularities have a most deleterious and
demoraliZing influence on the departments. The
Common Council, as required by the charter, makes
rules for the government of each and then one de-
partment is pressed by a committee of the Common
Council to perform duties which are not assigned to
it by the ordinance, but which are given expressly
to another department by the charter, and which
cannot legally be taken from it by the head Of
another department, or by the Common Council
itself.
In this way all the safeguards Of the treasury are
broken down; the broad and distinct lines marked
out by the charter, as before shown, between the
legislative and executive departments, are obte-
rypn Inv orfii-
nance Of the Common Council itself, for dividing the
duties of the several departments are overruled and
nullfed by the fame body which made them, or bya
committee Of that body. The articles ordered by
pageant, and which were paid for through the De-
partment Of Repairs and Supplies will show the
tax payers when the annual statement is published
required by section twenty of the charter Of 1880,
two months before the annual election, :" for the
general information Of the citizens of New York;
that in ell menta for the funeral Of Qaniri