Evening star. [volume] (Washington, D.C.) 1854-1972, 1884-04-11
THE DISTRICT ACCOUNTS.
What Collector Cook. Auditor Ticheuor
and B0okkeePer Petty Say About
Them.

what Collector Cook. Auditor Ticheuor
Them.
District Collector Cook said 10 a STAR reporter In
relation 10 the matter OF his books and accounts:
There has oeeu no change Ia The mode or book
keeping In the collectors ONCE consequent on the
introduction Of the coupon system OF the present
auditor. His system OF coupons necessitatod no
change therein AS il was last November so II was
the previous November and the one preceding that
The system has nothing 10 do with the errors dis
covered In accounts Investigated three years ago,
the summary OF which Investigation. as made by a
committee OF experts after TWO years OF examina-
ton, was used by the expert OF MIR Fielder. o. the
district committee, Snd the pages OF the several
ledgers as Indicated by II turred TO and The errors
oetore discovered pointed out 10 him THIS The
whoie or his examination, which lasted less than
TWO hours, and great portion OF thai time was
occupied In explanations by the auditor and las
clerks There has been no regular audit II Tie
collectors accounts since the audit above referred
TO and the collector feels assured that the proper
audit OF his accounts since the Change in his Office
erected In October, 1851, viii prove Ills accounts
and asked his opinion OF the report made by Mr.
Walden to the subcommittee OF the District
committee on saturday last The auditor
stated that he knew nothing OF the mattel
beyond the newspaper reports, but, a. pub
lshed, they were IN his opinion calculated 10 mis-
lead, and IN such a manner as TO be unjust, not
with the once
ain what way" asked the reporter
"fou See," said Mr.. T1chenor, 1.-The word book
keeping IS used In very general way. The books
OF this Office that is, the Official records OF the
financial Affairs OF the District government, are
now Kept In the same manner they have been since
the present form OF government has been In exist
ence, that Is from June IL, 1873 The present book
keeper OF this ONCE has held The position tor many
years and Is expert in his profession. predecessor
saw the value OF the system and simply made no
change, which is precisely what did, hence. 1t
q 10 from NI0ye nfnrY t,tss
time when the present form OF government WAS
established IN fact, have reason 10 believe that
the system was very nearly IS perfect tor many
years previous 10 that time, and this is the system
which Mr.. Walden very properly approves. Neither
MI Walden, The bookkeeper, my predecessor or my
self are entitled TO the discovery OF The principle
upon which the books are constructed, FOR Il was
In use lorg before any OF came upon the stageUf
action MIR. Walden WAS informed OF this fact both
at the time OF his investigation and subsequently,
and has stated 10 me that be 50 understood IL. 80
presume the reporter was in error In the language
he used The report as published is misleading in
another and more serious aspect. as casual reader
might draw the inference that The books lludltors
books show discrepancies under the present form
OF government 1 know OF out one case and that
Is the Merchant affair, the evidence OF which was
presented 10 Mr. Walden Ia order that he might see
upon what grounds the charge rests. the Only
record OF which, in this ONCE is the entry showing
taken.@
Irregularities"
"Iknow or none; at least the Merchant matter
was the only case he called my attention TO.
would like to say, In general way, that TAR as
know, all alleged irregularities referred 10 In the
newspaper reports except the one referred Io)
are CID matters OF many years standing. which De-
liere have been examined into by Congress and ex-
pertS employed for the purpose IL respect TO the
plan inaugurated November 1, 1883, that Is quite
another matter, and In no way fnter1eres with the
system heretofore referred 10, and the reporters
seem to have confounded The two, through mad
Vertance without doubt. believe II Will be found
that all the departments OF the District govern
Inent are working smoothly, honestly and accord
Ing 10 approved methods. AIN sure shall bevery
GLAD TO have any one point out the place where i'm
prOvements can be made, and | Shal! be very glad
to adopt them, II feasible. L want no credit for
anything / am not entitled TO, nor at The expense
OF others, nor Will have it,"
NJ James 7. Petty, Chief k-keeper. In the Dis
trlct auditors ONCE, this morning said 10 STAR
reporter that the statement attributed TO Mr.. la
Den, THAT prior TO November lat durins the eight
or ten years into which ne had examined, the
whole or the transactions are IN dreadful mess,
and that he found defalca'ions false entries eras-
ureS, Implications OF entries, false additions and
every possible rregularity," SO entirely devoid
OF truth that it seems impossible for Mr. Walden 10
have made it. The system Of accounts that exists
In the auditors office to-day was not 1nauyurated
by Col 11chenor, but has been In operation since
July 1, 1878, the date or the commencement OF the
present form OF government When Col l1chenor
came into Office he found that for want or sufficient
force the letters received had not been entered
up In the book kept 1or that purpose, and he Sc
cured an appropriation. part OF which has been
used to pay clerk TO do this work 1t is intr1nsi-
cauy, however. matter OF but little importance,
as the letters were kept In the order OF their dates
and could be readily found when needed. The only
change made by Col Tichenor in the accounts was
the introduction OF the coupon system for tax bills.
What Nr. Walden says about deralcations false en-
tries, eraSures duplication OF entries, and false ad
dtions is utterly untrue as applied 10 tue books OF
the auditors 0ffice; but Is true OF the books Of
the collector. 10 say this, however, Is Simply 10
state fact well known TO the public. as IL relates
to the deficit In the accounts OF former cashier In
the collectors ONCE. Ii is equally well known that
the amount OF shortage aScertained was repaid
into the District treasury two years ago The ac-