The times. [volume] (Richmond, Va.) 1890-1903, 1894-02-13

A Letter Sent "a & vernon or"rfsii u n.
f.rred In IN. Finance 90 -mir'.e.


Coveruor o.rarrail has received a L..
ter, which he referred Yesterday TO ths
Finance Committee with the endorse.
ment: II think the suggestions which II
contains are worthy of Careiu' considera.
tion.' The letter. which contains "A nun.
Der OF suggestions is 20 tne inaiiner o;
keeping accounts by city ana county
treasurers. and which was introduced In
the House by Mr.. Willard, reads as toll
lows.
Ash Grove, Fairfax county, Va.
February .. lot
Governor Charles L. O'FeTrall:
/ have been upon the point several
tines since your Inauguration OF writing
TO you upon "A subject connecten with the
state and co1nty finances. nave been
deferred by the fear that SUGGESTIONS not
emanating from one Of The Finance Com
mittee OF the Legislator or from some
ole wen known to you would not receive
yOur attention.
As a member OF the county school
board OF this county | was appointed one
or a committee to examine the accounts
running through seven or eight years Of
a county treasurer tthen deceasedl with
the county and district school FUNDS. As
a result OF the examination. there Is a
SUIT now pending. 1.-THE County school
board OF Fairfax against the Suretles Of
a treasurer" involving a sum or between
1900 and 5000 state Senator Mushbach
representing the county school board
When ! represented Fairfax county IN
the House Of Delegates IN lSSJ-sO our
county treasurer mot The one against
whom the suit has been broushD came
TO Richmond. / then asked him If he
ul1 not believe ~ p....aarr thar a lau
De passed requiring the county treasurer
10 Keep a book In which should be enter
eu ali moneys paid Tor taxes and upon
mnoSe account paid. His reply was that
IL would give the treasurer too much
trouble After the adjournment Of the
legislature l was in the same county
~treasurers Office, and seeing entries Of
ASH pald on account Of taxes entered up,
eAcidlned. why, you are keeping pre-
SiSeiy me same account / told you should
- hep' by Inc county treasurer In re-
piy ne sad: Yes. bur that is my private
account DOCK. / keep it as a cash book
10 protect myself" This gentleman is a
h'ost excellent accountant. and realized
'he lact, which experience teaches, that
any one handing large sums Of money
must Keep a cash account.
Ny suggestion is that county treasurers
shouid De compelled by law To keep Il
account, entering as secured money
vi account Of taxes. by whom paid, and
whose account paid.
4 IL Is possible that. as I'm the case re-
ielreu 70 above. a treasurer's books should
DC so kept running through a course of
seven or eight years and passed upon
every year by an examining board ana
all right, and at the same
'line De IN error in various ways five or
SIX thousand dollars. then some plain
System OF bookkeeping should bc adopted.
Inc treasurer 5 books should be gotten
up Dy the Tublic Printer Uhe property OF
lhe counties OF the Statel prefaced on the
iiSt pages with all the laws relating 10
ne revenue. The first entry in the book
'hould be a summary OF the books Of the
Commissioner OF revenue. showing total
mounts assessed, certified 10 by the
'ounty clerk rs a correct transcript.
Another suggestion: The Legislature
mould enact a law authorizing the APP
continent by the Governor or Auditor
Il one or more persons 10 visit the coun-
Y ana city treasurers 70 examine their
accounts and TO see that the commits
toner's OF the revenue. the county CLERKS.
ma the treasurers have fully complied
With the laws.
"'e itPvit VI an oIlcer qudllned
D perform this duty might be a revela-
OMIT would at least prove the necessity
I a system.
The same investigation might be made
Y a legislative committee appointed 10
Namine treasurers' accounts with a view
, report upon the. ACCESSIBILITY Of ADOPT
y a complete system OF accounts.
l do not write at greater length be-
iuse If there is any merit i'm my sugges-
ons the arguments 10 sustain them will
eyeloD themselves.
address you because / believe that
measure affecting the finances and
for it's efficiency upon your
ipervlsion should be first submitted to
'u. very respectfully. your obedient ser
ant J. OWENS BERRY.