Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-03-03
dine of Fl 900 IN -s -

CIGAR STORE.
. The statement shows that the store vas
rented to George L. Grayser from April I.
1910, TO April l, 1877, two years, for $50
\ Before the expiration of his term he died
lnsoIvent, leaving balance unpaid OF $40
Inc store remained vacant for some time
after his death, and was rented to NJ +
: Scally, In 1877, one year for $50 I pom the
breaking out OF the yellow fever in 1878, he
vas one OF the first to leave, and upon his
|, arrival in Louisville, was taken with the
, fever and died, leaving balance unpaid of
, $40. This could not be collected, as Baxter
q Co. held mortgage, or bill of sale. cover
ing his entire stock. The store was then
vacant till February. l, 1879, when it was
rented TO l. Algeo till January l. 1880 at
$50 per month. For the year 1880 it was
rented for $40, and for 1881 for $500. Our
entries balance the accounts against Grayser
and Scally. We charge Algeo with the rent to
January ], 1882, but only credit him
with all payments prior 10 October 81,
1881, leaving bal ince due of 500
In consequence of not being furnished
with the vouchers for the statement handed
US, we found 1t necessary to deviate some
what from them in making our journal en-
tries, we only making such entries as we
could verify without the vouchers. This
affects Esquire Holemsn's account only, as
we charge him with all discrepancies For
instance, in his statement is an item 10 his
credit of Sl676 Al, for warrants redeemed by
him out OF money received for rents We
| think 1t very probable that he is entitled 10
this credit but did not allow it, as the war
| rants were not turned over to Us to examine.
| Esquire Holeman states that he received
| the warrant No. 1896, for $3.50, himself from
George L. Grayser, in payment OF rent Of
| cigarstore, as shown in the statement OF that
| account, that he Cancelled it and handed it TO
his clerk to make proper entries on the regis
ter and file away. This be failed to do,'as
| the warrant is missing. We have made an
| entry on the warrant register of these facts
whit h we think will guard against all contin-
| gencies in the future. He also stated that the
item OF $3.50 cash received by him from |
| ID. F. Goodyear, April J. 1875, for rent of |
store, which We have charged TO him at his |
request, IN reality should not be so charged, |
| as he did not get the benefit Of the money, |
but that it was all used in payment for vari- !
Gus improvements about the courthouse. |
But as he had mislaid the bills and memoir |
| dndd of same he would assume it. For par
ticulars OF journal entries see exhibit F. In /
regard TO the property for which we failed |
TO get any statement, we give below all the !
information could obtain from other |
sources, viz We find from the trustees set |
Element books that Esquire Holeman has col
lected and paid over rents on the property |
mentioned below;
May 6, .1s76-Rent OF store-room in Elliott
block for April and May, collected of Nick
July Il, is75-Rent Of room No / in Elliott
block. collected OF Nick Hooth....... 100
Octob.r 30, lS76-Rent of store-room in Elliott
block, collected from Arbucble & Tucker. 200
May Is, 1sl6-Rent collected fIom Bob Church.
agent King Solomon lodge IN part payment
execution issued by Il. B. Miller. s. r, for
house, Greenlaw building. :. -. l2s
April 8, IS76-Rent collected from A l. Ensel
for store-room, No. 81 Beale street, to april l,
December %, lS76-Rent collected iiom a / '
Ensel for store-room No. 81 Beae street for
months Of November and December lS76...... 90
Total amount collected and Paid ver..........s7Gs
We learn that this was not all of the col
lections made on the Elliott block and the
Beale street property, but We were unable to
get sufficient data TO give the amount We
also learn that there is a piece of property on
Second street. between Adams and Washing
ton streets, rented to Mr.. John Dunn. We !
do not believe the collections on this latter
amount TO much, but we cannot ascertain | |
anything definite. We find that after charg-
ingto Esquire Holemsn's account all the
amounts reported by him as collected for :
rents, and on account of workhouse lease,
prior to October 81, 1881, which were not
turned over to the trustee, there is a balance
to his credit, at that date, of SI33S 50.
Adding to this The S1676 AZ of warrants he
says lie redeemed out of the money collected
for rents, and for which he claims a credit,
the balance would be S3014 SO. We do not | {
think it at all probable that the amounts
collected and not turned over to the trustee
On the rest of the property will reach the
first amount, but we recommend that the
present chairman give this matter particular
and have it ad listed at the earliest
moment We balanced the books up to and :
including October 81, 1881. For balance Il
heet see exhibit L. X
RECOMMENDATIONS.
1t being part of our duty to recommend
II hal and 81
ng them, if in our judgment We deemed it
necessary or beneficial, We therefore suggest
he following changes, viz:
First.-After carefully considering the
purpose for which the warrant registers
re intended, We think the forms OF
hose now in use in the chsirman's 4
flee could be changed to advantage, 8
md we respectfully submit exhibit j 4
s the new form for jury warrants, and ex- =
Iibit K as the new form for Quarterly Court
Tarrants. The form suggested by US would
make the said books a part OF the journal.
s we'll as registers OF warrants, and would n
ender larger number of entries in the IN
ocular journal, required by the present
orms, unnecessary. This of itself would
implify the work, thereby rendering mis-
axes less liable. In addition TO the above n
dvantpges it would not require az large
ooks as those now in use (the one for Jury
arrants would save just half, and
Quiz COsI less money. In |
xhibit J, for jury warrant registers We have -
lserted the name of Criminal Court" the d
sgisters for the other courts should be the
anne, with the exception of the name of the
,urt. T.
.SeeOnd-We notice that the date of issu- ~
nee, we'll "a the date of receipt, appears =,
n the stub of Quarterly Court warrants. but L
omitted on the stub OF jury warrants; also
lat the name of the person, or persons iu
hose favor the warrant is made, does not
Dpear on either until they sign the same
receipt, aud that they frequently 3;
sn the wrong stub, having nothing to guide Ka
em. We therefore recommend that the lie
ate of issuance, date of receipt and name of y
ayee be given on oU~Tarrant stubs. %
Thid.-We were surprised to find on the "a
dyer an account opened with Shelby
unity, as the books themselves are Shelby 4
unty's account; it is therefore unnecessary x
I'd complicatiug to have another. We 4
und that the clerk used it as general rev. Il
Tue, expense, interest, and profit and loss ac- Y
unit (Which should appear on the books as
parate accounts); also to close all others.
fact, it was very handy and convenient
count; it covered so many, and, like an =.
anibus, always had room for more We Ev
ere fore recommend that it be closed by
oft and loss, and that separate accounts be
ened tor revenue, expense, interest, etc
course revenue would be the general ac-
unit.
Fourh.-The special grand jury who ex-
lined the books, ETC., of the various county ..
icers last summer, in their report to g, os
ur honor dated September 20, 1881,
=: "The system of book keeping
oper covering all their financial opera
MS, which We Gud practical in mosi Of The
ices, is of a most unsatisfactory and dis =
nted character, ETC. This manner Of keep 20 ~,
accounts is totally inadequate to the re- TO T.
irements of this county, and furnishes no ar
nprehensive and intelligent method of
cling the public revenues through all their
annels." We found about the came sys-
4 practiced in this Office, but recently the
rk has made an effort to correct same, and
doing so has opened numerous accounts. e
, do not think he caught the idea the
cial grand jury suggested as mes. Of the
' accounts opened entirely uuneces-
y, ard only serve to cucumber the books
long others he has opened salary ac-
mt with every officer and emplove Of the
nty. This we think unnect ssary, as their g,
aries are paid in full the end Of every
nth, and all salaries should be charged to e
,ense account OF course in case the sal
OF any officer was not paid in full at the 3
ular time, or he drew it irreguIarIy, -
was the Gaze with the late chairman, an u
cunt should be opened with him OF the