Evening star. [volume] (Washington, D.C.) 1854-1972, 1883-10-31
CITY AND DISTRICT.
THE TAX COLLECTORS ACCOUNTS.
Auditor TicEenoT Explains His New
Plan.

Thai the new plan Of Auditor TfChenOr for keep
Ing the accounts OF his Office with the several
bureaus Of the District government. and facilitating
the auditing OF the books and accounts In the col
lectors Office for the last twenty years. may be
Clearly understood, the said plan having been
adopted by the Commissioners, as shown BIZ their
order published in yesterday STAR, we publish the
following letter written by Cot TichenOr to the
Commissioners, explaining the necessity of the
adoption ~ the new meth0dS "Referring to In
formal conversations. held from time to time with
the Individual members of the board upon the sub
jet o. auditing t1r accounts Of the collector OF The
District Of COumbi}, ] have the honor to transmit
herewith for your consideration few sam
Pies OF new forms OF bills, which. If
1hey Meet with Your approval, / ask may
he substituted Tor the forms heretofore in H5e.
ne samples Hu.ntI'd rrpTc- M IN part plan
which IL j. believed VIII adj additional safeguards
In protecting the Interests of In" District by insr
Ing NOR prompt and intc!Iztnt settlement OF It's
accounts, AZ least 80 far Is VcrttS 20 the coileC-
-tion of and accounting for the revenues derived
from taxation The forms which are proposed
very class bills which TteIptei by the
collector. ard essentially differ RON the Old forms
In this that cs.Cn OF them nave tine auditors
non aft,cbed ON" Of the ;.'.tic which aevo.vcS by
I}w up0n the auditor Of the District IS to audit the
bouks of he collector, which implies a fuIl and
complete statement OF tine accounts OF that officer
No system 0f auditing or accounting can be perfect
unl. blot lIpor absolute knOJylpce OF me ent ire
receipts ven as the expenditures
Under she present system, while the actual ex-
pe:s"s are known TO a certainty. based as they are
Payment, the record of receipts Is based entirely
upon the daily report ut the receipiing officer he
collector made 10 the auditor; am aware OF
any existing law or order OF the Board Of Commits
siOaers, TINT provides any different method or That
requires other evd Than is presented by
That Officer This >yStca l., believe, S'lbStlnIi-
ally the one now prevailing in most OF, IL H.
the large cities tat least so inlornetD and it
Is not, therefore, peculiar to this district.
That the system IS uaS tsilctory I think viii not
b. disputed, for the reason thai il does not provide
sufficient safeguard, and for this reason the sub
At nv grInr
OF the clos relation At bears tn the duties OF this
office In auditing the collectors accounts, and
Therefore submit herewith pan which trust and
believe Will accomplish The purpose designed, and
enable This office to procure the evidence requisite
for an Intelligent ami correct audit or the accounts
III l'lt9'nll Inc pan f':eFrd 10 Is that OF coupons
attached To- each Gil to b.. racVipted by the colic-
tor Th"S' coupons as viii lie observed. contain
suhSt ithtltlly all That appears UPON the face
OF the bill, continuing the collectors receipt.
IL is proposed that these coupons shall be detached
Dy the AUDITORS coupon clerk, whose desk must be
In convenient place in the collectors office. and
who Will stamp upon the face OF the reeepted bin
the e0unterSign OF the auditor. showing to each tax
payer that the auditor il in possession Of the cO,-
pom. and is therefore advised or the payment which
the recepted bill represents. While this gives no
additional validity the receipt of the collector it
serves reminder 70 tax payers that this Office is
not only officially advised " the payment of every
count paid, tut also possesses the data upon which
the full receipts traced into the Treasury OF the
United states every twenty -four hours
This result win be reached as follows: The daily
receipts are 10 be reported to the auditor
each gay Dy coupon Clerk. The collector
also makes daily return OF receipts to the audi
tor. as now required These two reports must
agree, and the proof OF their will be the
coupons. and the sum total OF the daily receipts
must also agree with the certificate OF deposit of
The Treasurer OF the United states, which is
mltteC daily 10 the auditor. and in this manner
complete check Is established. 1t Is not
Claimed that the plan Is perfect, for 1t is new and
uDtFied That the plan can aud will be
Improved upon, do not question:: but trust IL
be found To contain sufficient merit 10 warrant
Its trial IN the form herewith submitted, and let
experience suggest The improvements. ] have
no other purpose iii view than q proper
and efficient discharge of the duties I'M
posed upon me by law The material in-
tereSts of the DiS;,Ict are increasing i'm mag
MI tpte. The city is growing rapidly. and is the
pride OF its citizens and the admiration of all who
visit It, thus affnrding additional reasons re-
neWed vigilance in the direction OF a WISE ecOnOnl-
lcal and safe administration OF affairs In all the de-
partnentS of Its government.
In confusion beg TO say the adoption Of this
pan VIII not, In any manner reflect upon the COL
rector or the manner in which business is now con-
octed In his Office. The only quest ion Is, 'Can tie
od system be imprOved?' In this connection L
take pleasure In saying that the collector has rem
dered much valuable assistance in perfectng the
Plan. suggested, and has encouraged Lac with his
approval or any measure which might more effec-
tu2ily add to the public security"