The herald., 1894-05-26

health OF our school children. This has
been shown in the examination of the
ventilation. lighting and plumbing OF
the schools, and in preventing the
spreading of contagious diseases. As
the public becomes more generally in
formed on the Importance OF these mat
ters they will give hearty and effective
support to this benefcent work.
The board of health should control all
the city medical work, including the re
ceivinR hospital.
At the present time the physician in
charge of the county hospital, the police
surgeon and the city physician seem to
have no special spheres in the treatment
OF those too poor to pay for medical aid.
Some confusion Is liable to arise from
this source.
WATER ovERsEER.
The ordinances governing the water
overseer require the auditor to supply
him at the beginning OF each month
with such printed receipts, signed by
him, with corresponding stubs, as he
may need during the month, charging
the same to his account. These receipts,
when countersigned by the auditor, are
given to purchasers of water, the stubs
being filled out to correspond with the
receipts. 1t Is also provided that all
moneys received by him shall be depos-
tied with the city treasurer every week.
At the end OF each month he is required
to return to the auditor any unused re-
ceipts which may remain, together with
all certificates of deposits made with the
treasurer during the month. These,
when placed to his credit, should bal
apce his account. II these requirements
were met. the auditor would have
check upon the water overseer, whose
accounts would be examined and
balanced every month.
We regret to find, however, that the
books and records in the office of the
water overseer are carelessly kept, and
the ordinances governing the DEPART
ment are loosely observed. His books
and those OF the auditor seldom agree at
the end of the month, although monthly
settlements are required. At times his
accounts seem to be overpaid, and at
other times short
1t appears to have been the custom of
the water overseer to summarily impose
fines upon persons who have been de-
tected in stealing water. but 30 far as we
hht0 Occn hblO W ulhCON6T ToCotpbb
have been given for moneys collected in
this manner. There is consequently no
way to determine definitely whether or
not such funds have reached the treas
ury.
We found that the water overseer had
issued to persons who had paid for
water permits large numbers OF receipts
which were not the printed forms with
corresponding stu bs required to be sup
piled by the auditor, but were written
on ordinary letter paper. Against such
receipts there was no possible check, ex-
cept the accuracy or integrity of the
officer. In two instances receipts of this
character we're placed in our possession
which did not appear upon his books,
and in consequence the money for
which they were given in all probability
never reached the treasury. This may
have resulted from q system which he
admitted TO exist, by which amounts re-
ceived for water sold were not always
Immediately placed upon the books, but
were carried upon little slips of paper
in his pockets. Soon after the grand
jury began an Investigation OF his Office
he turned into the treasury $27S.75 in
excess of the amount charged against
him by the auditor, stating his inability
to file an itemized statement, as the law
requires, by reason Of the condition OF
his books.
An examination Of bis books by our
expert revealed many errors, and espe-
cially inaccurate footings. Although
the auditors books indicated, after the
payments above referred to, that his
account to May l, 1894, was overpaid
$27S.75, his own books, when corrected,
showed that there was still actually due
the city $3.50. 70 upon that date.
In view OF all these facts we are
forced to the conclusion that there exist
in the Office OF the water overseer condi-
tions which can only result from incom-
potency upon the part of the incumbent
or from an inexcusable neglect OF the
ordinance which should govern him.
CITY ENGINEER.
The city engineers Office under the
present administration ia run in thor
oughly business-like and systematic
manner. The books and records sho
the cost to the city of each piece of
work, and the time books show where
each man in the employ OF the depart
ment was at work and how much OF the
expense is returnable to the city as in
cidentals for work done under the Vroo-
man act.
Taking the books OF this department
as basis, sill excuses for failure to keep
complete records coming from any other
Office on the ground of lack OF sufficient
help would be excluded.
The work on the outfall sewer was
handled in commendable manner, and
in the same way as is the other work of
the Office. 1t is possible by the en-
giner's system to trace each item of
expenses, and show the cost of each
section and the amount OF material fur
nished by the city. Among other things,
and to illustrate the city engineers
method of superintendence, he has
system of receipts and reports whereby
is shown the disposal OF every one OF
the several thousands OF barrels of
cement used in the construction of the
outfsll sewer. Each barrel can be traced
from the warehouse to the teamster, to
the inspector, to the contractor, and to
the particular section, where, and date
upon which it was used. This is in
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