Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-11-19

Today commissioner Dent, with Mr.. &c )rge
A. Caswell, Of the Washington Asylum, made a
tour of inspection of that institution.
Policemen Breen, Yeatman and Dubois, of the
NTH precinct, have been designated for the
mounted service.
HOW THE ACCOUNTS OF THE DISTRICT ARE KEPT,
BY invitation OF the boOk-keeper in the Office
OF the District auditor and controller to examine
the method OF keeping the accounts OF the Dis
trict, STAR reporter visited that Office this
morning, and for the information OF the readers
of THE STAR the result of the examination is
appended. The system adopted seems at once
both simple and comprehensive, for, although
dealing with the minutest details it is yet s,is-
ceptible of giving large results at glance. The
daily transactions are recorded on the plan of
double entry In a six column journal, three debit
and three credit columns, allotted respective
TO the treasurer, collector, and misc noons
entries. The treasurer's debit column Shows
me amo9nI received ar. n:s credit column the
amount dlSbursed, The miscellaneous items are
posted oaliy 70 the ledger, but the amounts OF
Tue columns allotted to the treasurer and the
collector are brought forward by daily footings,
ana carried TO the ledger at the end of the
month. BY this method twelve lines in the
ledger suffice to keep the accounts of the treas
ureT and collector for whole year, showing
readily the total amount received and dsb,lrsed
and the balance on hand. In book called the
personal ledgeran account is opened with every
one 10 whom payment has been made, exhibit
ing under the name OF the individual the date
NUMBER and amount OF every warrant paid to
him from the organization of the government to
the present time. AS the vouchers are all
d dum6e re any paper required can be pro-
ever source received. are deposited with
the treasurer, who is required to recent
therefor in duplicate-one receipt being re-
tanned by the party making the deposit and
the other delivered by him to the bOokkeeper
to be charged against the treasurer. The
treasurer Is required by law to deposit daily In
him, for which he receives a certificate of de-
pCSlt. TO keep this daily account of the treas
ufer book Is used which is mode of sim
g him. s RRgs are s aaer nm f
and amount, and on the opposite page the date
number, and amount OF each certificate of de-
BaS5 In the e. being
brought forward daily, single glance viii show
up 10 any given date the total amount received
from any one officer, and the aggregate from all
sources, opposite to which appears the aggre-
gate deposited in the L. S. Treasury If the
treasurer should fail to deposit the full amount
rec received, 1t would be Immediately apparent; but
the b0Okkeener states that during the whole
Official term Of Col. Dodge, in transactions in
Volving millions OF dollars, the two sides of the
account nave never varied one cent. The re-
porter was cOurteOuSly afforded every facility
lor Inspection, and was assured that the books
are always open 10 any citizen who feels inter-
eoted i'll their examination.
A QUESTION OF LAW
Health Officer ,fOWnShend has addressed q
COMMUNICATION 10 the District commissioners.
stating THAT there exists on premises Nos 1881
and 1888 4th street northwest. a nuiSa zee of such
characteraS to affect the health Of the entire
neighlorhood. The owner OF the premises. Mr..
}. ii. Peters. resides in Philadelphia, and has
failed. after repeated notices. to take action
looking TO the abatement thereof. He being be
yond the jurisdiction. the health officer states
that he is unable TO bring him into court a I'd
therefore asks to be instructed as to the N de
OF procedure in this and similar cases. Referred
TO the attorney.
ASSESSMENT OF POTOMAC INSURANCE COMPANY
STOCK.
Mr.. Riddle. attorney for the District in an
opinion transmitted to the Commissioners in
reference TO the assessment of the capital stock
OF the Potomac Insurance Company, states:
- ] tIlnk this assessment is in strict compliance
with the eleventh section of the act of March
SCI, 1877, and the claims Of the company must be
dlSali0Wed. 1t seems that he assessors aScer-
tanned the market value of the stock. and made
a liberal deduction in ii. From the amount they
deducted the real estate. The company is en-
Titled 10 no further deductions under the statute
as think. no matter what its capital consists
Of"
BUILDING PERMITS
issued by the Inspector Of Buildings: J. c. Nc
helden. Duld frame Shed, 305 q St n. W.: $50
Jeffard Mckenny repair frame. 18th and y SITS
S. e.; S25 Mrs. Julia DOdsOn, repair frame lbs
carroll st. S. e.; $25. G. ". Thorn, construct a
two story private stable, l, between "a and Sd
SIS. n. q.