Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1892-07-19
TO BE POLICE JUDGE.
Charles Y. Lewis to Hold Allegheny's
Court if the Law Allows.
AN OPINION TO BE GIVEN TODAY
Auditor Biggers Final Repor: on tho Con-
trOller's Books.
THEY SHOULD BE KEPT DOUBLE ENTRY

PoAAoS 10y SSiStIaIcS lOT tne Clty OI AllcRHeuy y
was last evening approved at q meeting Of
the Finance Committee and ordered printed
for the use of Councils. Those bodies will
meet on Thursday evening, and it now
seems likely that the ordinance will pass in
its present shape, and if it does it will be
signed by Mayor Kennedy.
There is already much speculation among
the politicians of Allegheny as to the man
who will be appointed by the Mayor as
Magistrate for the First district This
official will have all the work to do in hold
ing Police Court, and his salary will be
$1,000 year. His appointment must be
confirmed by Councils
There has been general exp ectation that
the Mayor would appoint one of the alder
men of Allegheny, and the name of Alder
man Nellie, of the Fourth ward, Mayor
Kennedy's own ward, has been most often
mentioned in this connection. It tran
spires, however, that the Mayor desires to
appoint one of the members of Councils, and
this member Is said to be Common Council
man Charles V. Lewis, of the Fifth ward.
Mr. Lewis has been a member of ALE
gheny Councils for several terms, and has
been one of the most active members of the
lower body. He has been noted for his
regular attendance upon Council and COM
mittee meetings
An Opinion From tho Solicitor.
A few days ago the Mayor asked City
Solicitor Elphinstone to look up the law
and give him an opinion as to whether
a member of Councils could be appointed
Police Magistrate. There is considerable
doubt on this, it being held by some that a
Councilman is ineligible to any office Gre
ated by the body of which he is a member.
The City Solicitor has made up his opinion
and will hand it to the Mayor to-day. Mr..
Elphinstone, in advance OF its delivery, de-
clined Yesterday to give any idea as to the
nature of his opinion.
From another source the hint was given
that the solicitor has come to the conclusion
that Councilman is eligible to the Office,
basing his opinion largely on the fact that the
Office in question will not be the creation of
Councils, but the creation OF the State
Legislature, Councils simply putting into
effect the provisions of a general statute on
that subject If the decision be of this
nature, and the ordinance pass Coun cils
MI. Lewis will be appointed. IF the deci-
sion be adverse the appointment will prob
ably 60 to Alderman McKelvey, of the Sec
ond ward. The four other magistrates will
be the aldermen in the Tenth Eleventh,
Twelfth and Fourteenth wards Their
Offices will be only honorary.
After the Finance Committee had dis
posed of the magistrate ordinance, a motion
was adopted authorizing the City Solicitor
to employ clerk for the term of three
months, at not more than SIS a year. Dr.
Clifford objected, claiming that the only
way to authorize such an expense was by
ordinance or resolution of Councils, but he
was outvoted. However, the Solicitor
promised to have an ordinance prepared, at
the earliest day possible, authorizing the
employment of clerk. The need of such
help was unanimously admitted, as the So
licitor is far behind on routine work.
Report on Controller Brown.
The Auditing Committee failed again last
evening to get quorum, and will try to
meet at o'clock Thursday evening. Sew
eral members are sick or absent from the
city, but others seem to be trying to prevent
a meeting.
Auditor Bigger's report on the final ex-
of the books Of Controller Brown
was made public, and is as follows:
Your auditors would respectfully renort
that we have finished the examination OF
the vouchers for all warrants oountersigned
and registered by the Controller. begin
ming June II, 1886, and ending 1891,
and have found all expenditures
authorized and accounted
for with the exceptions of q few
small clerical errors amounting in all to
about $3.50. which has been paid by the city,
more than was properly due We believe
that all of the parties interested will come
forward and correct their errors when noti-
fed. The mistakes are such as all are liza
bio to make and we think they should be
yiven 4 chance to make corrections without
their names being given to the public.
We herewith submit list of old ac-
counts of ward collectors of delinquent
city taxes and amounts due from each,
81 LEI IS. Some of these ac-
counts, we are in ormed, are in the hands OF
The City Solicitor for collection, and the Con.
others settled up as promptly as possible.
IN the Judgment of your auditors prompt
measures should be taken to dispose OF
Ill these old matters.
Faulty Style OF Bookkeeping.
In relation to the general manner Of keep
ng the books in the Controllers office, we
lave already indicated in previous report |
hat they have not been kept in regular |
iouble entry form, and it is consequently |
to balance them. We think they |
hould be kept in double entry form, and In |
uch way that a trial balance or COPY of |
,ondition of the Dusiness OF the city at any |
ime. This cannot be done the way the ac- |
counts are now kept.
The statement of amounts due from col
ector5 of taxes is as follows: