Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1875-01-25
HOW THE CITY BOOKS ARE KEPT.
Report Of the Committee OF TX.
perts Appointed by the Peoples
Protective Union.

Some months since the Peoples Pro-
tective Union selected a committee of
accomplished b~ookkeepers to act. as
experts and examine the books and
records Of the city government. The
experts we're Messrs. J. L. Wexford,
Chairman; W. NJ. Brooks and T. N.
Johnston.
The General Council appointed a
committee to act in conjunction with the
above committee, but for some reason or
other the Council committee failed to
present the joint report, and the late
election Of a new General Council dis
posed Ofthe committee, its official career
expired by limitation. The
report Of the experts our statistical man
has been trying to secure for some time
fer publication, and succeeded in so
doing IN Saturday last. We give below
a synopsis of the,lengthy and exhaustive
report and present all the material facts
and suggestions therein contained.
The bond register in the Comptroller's
office is carefully kept, but shows an APP
parent discrepancy Of Sal, 900, or that
amount Of bonds out on the bond
register than the general ledger shows.
The bond register has been carelessly
kept and is filled with pencil memo
randa, rendering it unreliable. In
August, 1872, ten gold bearing bonds Of
$1,000 each and five notes of $4,000 each
were issued to S. II. Tobey, of the City
Bank; total $4,000. The account
has credit for $4297 10, and
as the notes have been paid
and the bonds now outstanding
the city is loser to the amount of $751;
720 80. In a number Of instances the
same coupons we're paid twice, or were
so marked upon the bond register. This
may not have been done, as there are a
number Of bonds out with duplicate
numbers. Bonds and coupons should
be Cancelled, which has not been done.
The books should be kept in perfect bal
ance, and should be compared monthly.
On the C~omptroller's ledger the account
of the City Treasurer has not been regu-
larly recOnciled, n the entries on the
Comptroller's books are not sufficiently
explicit; they should give clearly the
history of each transaction, especially
rs the books pass into new hands every
two years.
The profit and loss account is too
freely used on the city books. The pres.
ent Comptroller, James A. Newsom, has
his work kept well up, and he has been
very careful and particular with his
vouchers, but he has followed in the
footsteps Of his predecessors, thinking
that they knew best.
In the Collectors Office a test was
made Of the tax books Of 1873 and found
the aggregate of the taxes charged
agreed with the amounts Of unpaid and
RENTED taxes added TO the sum of the
City Treasurer's receipts within five
dollars. This was for one year. This
Office, through which so much of the
public money passes, is entirely without
any checks to prevent pe%culation and
fraud in the hands of a dishonest man.
Under the present system a Tax Collec.
tor might appropriate thousands Of dol.
lars and never be discovered unless by
accident. Under Mr.. F. G. Schaper and
his assistant, Mr.. Bridges, the affairs of
the city are being faithfully admins.
tered.
The City Treasnrer's books are not
kept up with that accuracy and system
actually necessary, and several discrep-
aucies appear. These discrepancies
should be ~reconciled and the Treasurer
required to compare accounts with the
Comptroller monthly.
The Registers Office was found in fine
condition, we'll systematlzed, and the
Register, General NJ. T. Williamson, was
found thoroughly competent for his posi-
ton.
The Recorders docket was found in
good order, and Mr.. Barinds, Recorders
clerk, shows a clear record.
The books Of Mr.. Mulroy, station.house
keeper, were found correct, but he
should be furnished with a better book,
one better suited to the work.
The Comptroller should be instructed
to examine the books and reports Of the
Recorders Court and station . house
keeper monthly. There are no checks
in this Office as to money received except
the docket. The same is the case with
the WharfmasteE and Marketmasters,'
as under the present system the city
has to rely entirely upon the honesty of
each of these officers.
There is no sufficient safe or vault
room to protect the books of the city
from fire, and the important books lie on
the desks at night wholly unprotected
except by the watchfulness of the City
Hall Waterman.
The city officers seem to be striving
to do their duty, but the whole system is
SO loose that by long years of apparent
carelessness or incompetency on the
part of city officials the books have not
been kept in balance, and every man
has been, as it were, going on his own
I'LL NJ