New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1858-10-05

,I,fsal ability. u seems
- demand ~ - The f.t boossecPer OF IN. IT,,
hooh b. MT KEY from ne cHaia.,e' ~ be
peat . - led by expeeh,e" ,asv b. presented
rspl % y go =. tnul sIgh accounts A. lna' l., 80
.acce o. e"el ri en- eowaares aud cpmp.as'o'' 81
f 'I.rtreus.. on ~hi.h 'iT T s sery. 10 Illustrate
IN lsfSe o. o. ,.rns their bcNnn ne ana 20 ~ tne
csai' n a,,sali, al baud or oo''''" '''
tee. M or.e.ioa wosins efsch an ana,u. o',e'S 1s
1osle p.a for, undri sHe ll ndJ Item n,
20 porg,lsH ~ M Fairs OF the Finance Department..
con1lhs ,,oaie stion . c~ss OF L ,s3d ,,ar
a. Sd; Of iece. es io frauds refer 20 those connected
;,r5 a,sut. or street iup ;h;li, g. 49, ~
s;k In fAing tie frsi'nsloIty iO tnr hu-
,roed utai @hs- allowances and irregularities which we
aeo. In the.s scooaHl' ~ Si,r1s"1s In cor,sc. and
r secottIs r1teusions. fotings and transcripts.
1,es and o,es~ss' b s' S +, ,, sags NJ
and dfssDeo eesh Department acting independently Of
The euPssr b others q. eln .nrI'.is i"'sAl uctae.
Re.ponsisi!z,I -, = .e Of the case
.h efcDs orsct for given work u a" ar1ed ana ne con-
Nbsn 40 6f execution ths 81 s9ehiig should com
rat HsH auditing accountant shoud make the requisite
rss 1n n crabe I'm 70 ,i {" - SlioIIll! % ne
e accepted bid or estimate, and the specification
rin' "a il Is ioand'd. 81. lid, I'LL,
Tor. fI he # tle CONTROLLER Surveyor aud Board
ffp~,s m Ssrgeyos return should bee furnished ~ the
q ~ ru..ons1 ana IN duplicate 70 the Controller and
ans, %srs The Surveyor should b. required % certi-
Bose 81 ,tru Included work lot embraced
"a 20 uy which not performed ia conformity 70 its
tld ". 5,,ous The assessment list. when completed.
sfel' critically by The auditing accountant, aud
1o. " the correctness Of tie computations aud foot
b. y, II, areeIncnt with the contract BE- required be-
ma 40 80 ston by ice Common Council.
5 u elful4tuu Of am assessment list certified copy
~ " a., sIsd the Finance Department when proper
slo.l u h o. ened by the boOkkeepcr with the improve
rih mon Tie Accounting Auditors certificate the pay
. 1900 by the Controller contractors, surveyor, Sc.
11rf, Vi warrants drawn aud bonds being
70 rSiuc 10 lie nature Of the payments To this ac
- Viii the uuPros cncI should b. credited al collections
% made by Collector Of Assessments aud CLERK Of Ar
aS r;s from s % the property by Jerk IF Arrears
he lIsTll AZ
these accounts would show the amour,
- Ne amount cted aud the amount due any
.T, Al uy given dale. The Collector should be- charged
~ NE amount Of cacn list placed in ms hands and
=, 70 be styled Assessment Account" credited with the
,g A. collections made, they should be- charged 10
ul. account and credited 70 the Collector. At the end
G,se months from the date Of the confirmation auditing
d1e Collectors acc9ut Oh each h't would d'ternme the
n rroper be- CHARGED % the Bureau Of Arrears the Col
s for inch should b. pied by the Clerk of that
tu upon the certificate Of is accuracy by the Auditing Ac
oo1tAli MI. a., ..,.. .. .., -, l..
uue1 should balance. Tie balance Of the assessment
i1a would always show the amount Of uncoected ASSESS
nj and the bo Of tiat account compared with the
Of The essesnen bonds account would always show 20
ut outstanding assessment bonds Of
roed assessments, IT, at any time, such should BE- the
The Collector should receive payment for assessments and
discharge them 81 record 10 the money 20 the Cham
fAreaIs the Issued the apparent denquents would
pretty 10 bnng the fact Of prior payment 70 light
livery bctween the records payments Cham
n and to Bureau Of Arrears, would be certainly de-
Ths method Of aud recording should be appedto the
oouus Of every collecting officer varying the details 70 meet
pcu requirements each and II luclhgrntly esab
& persisted could not fail OF tue most salrtary results
auditing and bookkeeping Of the Finance Department are
sn be- gently performed aud the establishment OF
stem Of eecus checks such must result from careful
= prevailing disorder than that iuelgibe set Of books be
m which shall afford the evidences Of the proper record
Tie financial transactions OF officers Under such method
.aditng aud bookkeeping have mard not only would
liability 20 losses by negligence ana fraud be
r entirely removed balance sheet from tine principal
sser would be- ApanatOry report showing at glance
ser proper captions, the Of collected revenue from
m source the amounts uncoeced and who are held respons
Of all accounts Tor which appropriations have been
,nzed the true cost Of the ctys property and the true
sr ctys Indebtedness whether floating bonded
es from bokkeeper and such every citizen has
n Expect from the chief officer Of the Finance Department
{. he City Of Now-loTk.
Ties the ne, e4tons which have been made aud which
ne formed the groundwork of these suggestions shall be
n ; ocertd In having more creditable financial history
s tear future explorer in the mines Of ocia cor
w spsss that being the value of its teachings
least equal in the record Of startling ard dsgraceul
k pubic convenience and interest would doubtless be pro-
eby radical change Ia the mode Of collecting assess
actions among several collectors having no strict supervision
bureau chie aud conducting the affairs OF their
& each obeI very considerable Inconvenience occas ned
having ymeuis to make for several descriptions OF due
and IN M dc a, incident periods activity IN payments
this isy beng liable to occur al every office. ,
Were Tie ooct0u all placed under the charge OF one coec-
or ops competent clerks the duties OF the bureau
could BE- allotted the routine Of labor SO systeslneu q
bring 81 the operations office under the ready over
Collector the bUsucs OF the payers OF city dues
greatly facilitated being enabled 70 procure Tue asShaige
The several hcus WITH much dispatch as j. now PaccaDe
Ider The pfs arrangement the business Of collection is
prah dausedhc pubic moneys reach the treasury through
Hny channels difficulty of fixing the responsibility
tilseuce serious faults s much greater t1ah ""u
be II al the collections were subject 70 UNIFORM plan
"a psced under tie control Of collector VINO cDMd
tr divide the responsibilities Of his position
Ie books aud accounts n this officer actess sho"I AZ az
hsd BY the auditing accountant Of the Finance Depart
ut who should also be- permitted under the oonprolets
10 prescribe such books aud forms Of accounts would
ronoe clear accounting and Thorough audi
u II The public moneys withheld from the Treasury,
sf tbs plan collecting there would be little dlhculiy III
sans the embe11cineni upon the shity parry AL. ,,
Cks could be- established IN cancel ling liens mat woud
Ne "lino'ihe O n'. " ,-r ~ ,bs Fiuanse
XXI especially % iAr andilhe accountant ul tnY I'u'o
Sast performed his duty in frequent ana cIcai e%"ua
hsrep,. Of money the discharges Of liens and the book
ems these Transactions three distinct duties should De
sle y As many aet@ a, sso S mon 10 fe
SN on ne disc barge 81 every i', sn- - 80,
Ss'denec that te Payment had been "tde u,4' q ma @
fagd Of record aud thar ae proper cream h"@ 0s" y'e4
st s,s,c q altar. as now exist. could not possibly occur
IA this regulation This transfer OF all the collections 70 one
saU also recommended m view Of It's greater economy
IL expense 81 collections by one collector WIN arpc
ma Aid allowing literally Tor the compensation oil com
PEAT men need no, exceed twenty-five OF thirty thousand
er PER annmn aud the saving compared win present
fa'ss may b. fairly estimated al seNeniyh'e 'Ho"'u
Ar Ier
To- tie interest YOU have manifested in the Work am con
sg you Will Please this expression OF my thanks
Hsr shall finished IT, shall be able 10 give 20 thr uo
u state OF the account, OF the several Collector nom
NbiS9 Considerable time WI be TeqeueSi oy', pvlls
sad the appreciation of is importance by the pg0hc ana
N1s the confidence aud approval Of that potion 81 At most
reaey interested in its prosecution, snail proceed
..i-ly and cuefg ,ttcaly unto the end
81 Be happy al ,iue. 70 ssaasin my
s,lai o. auS may feel IN the plan of pro-
'c1s Very r,spc,ttully, HOMER FRANKLIN.
l "a KiniEy JoH> b. HAIL, MALTBY g. LANE, SHEPARD
l kNApf, and otAers.
FIRES.
rtRp IL FAST ELEVENTH STREET.