The times. [volume] (Richmond, Va.) 1890-1903, 1896-12-08
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|
and credits him with the disDuISei'e"''
OF all the departments.
| CLOSE OLD ACCOUNTS.
THE accounts with the city Collector
| before the appointment OF Cohec'oi
| OF Delinquent Taxes. and the accounts
| with the latter officer, since that Office
was created. have been for years III an
unsettled condition, and owing 10 com
| phcatlons which had accumulated dul-
INK these years IL was practically impos-
! sible TO close them. This fact was ue-
Vcloped during my examination or me
| Treasures Office and an ordinance was
| prepared. passed the Council, and was
approved May 18th 1896 which viii close
! these old accounts and enable the Au-
ditOr 10 settle In full with both oilcers
annually. All the departments. except the
| School Board. have compiled with the
| ordinance requiring them to file itemizeh
bills with their warrants. and the School
/ Board has agreed to do 50 in the future
| commencing October Let.
THE unexpended balances OF 800,
| brought forward to 1896 by authority or
the first section Of the budget OF 1895.
amounting 10 S9l 96j.63. and the balance
in excess Of appropriations closed by tho
same section. amounting TO about Sl3,uop,
making a total OF ,2y 10000 are really
an appropriation for 1896 in excess OF the
budget and the budget takes the
entire estimated receipts, IN excess OF the
revenue in sight for the year.
Towards the end Of the year the Coun-
| ell permits the CONSOLIDATION Of accounts
! I'm the various departments and so, by the
! transfer Of credits from one account 10
| another. really makes additional appro-
priation 20 the amounts OF the transfer.
1 To prevent a floating debt is undoubted-
| ly the result Of carrying forward bal
anccs. closing accounts overdrawn and
consolidating accumulated OF course
by appropriations during the year. in adj
dition to the budget for new demands or
by way increase o the APP
proprlations already made. Every
appropriation account ought. there
fore. TO be closed at the
end Of the fiscal year, requests for the
consolida. ion of accounts refused and
the overdrafts of one year included in tine
budget of the next i'm order that the real
total Of appropriations may be brought
| visibly within the amount OF estimated
receipts.
/ Otherwise the floating debt must re-
| main undiminished. with the chances I'm
| favor OF its continual increase until. Of
/ necessity. il is extinguished by the sale
/ Of bonds
FAVORs LARGE TAXPAYERS.
! "The Auditors accounts with the city
! Collector shows that when the time arrives
which makes all unpaid bills delinquent
! and liable for penalty, he IS allowed 10
/ carry over. without penalty. such Diils
/ as he hopes soon 10 collect, i'm some
| cases a very large sum, thus favoring
| few very large taxpayers, real estate
agents. etc. by exemption from penaliy
/ already fixed on others. and what Is more
serious. delaying the final settlement re-
quired by law and instituting a system
I A. DANGEROUS
useful"
The Accountant here gives two para
graphs explaining the importance OF
! Increasing the membership OF the Board
Of Sinking Fund Commissioners by add
/ ing one member from each branch OF the
! city Council an ordinance to when et-
feet was adopted at last nights session
| of the Council -
ous and varied and appears in many
! niaces throughout the ordinances. ana
/ % far as | have been able 10 ascertain
! tbov are I'm due time faithfully and prop
| erlv performed. The accounts IN the
| Treasurer office arc Of the simplest pos
sible character and represent nothing
/ practically but receipts and dlsnuIse-
ments Of cash which are tabluaied 10
! correspond with the proper accounts IN
/ tho Auditors Office. The ordinance re-
]
] tion accounts corresponding 10 those III
| no Auditors office is not observed, ana
! while the accounts. as they are, seem 10
| accomplish the end In view. uey are
MOI I'm as dicnifed form as the magni-
! t,do Of the transactions involved would
seem TO suggest or I'm strict commune
! with the ordinance already mehuoH'u.
! "The work Of tho Treasurer is cHe.n'u
dolly bv the Auditor. and each once
]
reccints and disbursements. Whl'h must
a-roe. 49,. .u.o
..rba ordinances regulating the TWO
offices and the system Of checks seem
90 ba sufficient. and under those regula-
lions fine revenues Of the city are Wen
rrotoctod and cannot be diverted AFTER
,oocbinc. the Auditor and Treasurer eN-
cont bv dishonesty and collision helW'eh
tbe two aNcers At this point the hon
cetv az the officials is the only effective
guard. and no system Of accounts now
eyer ingenius or elaborate, can ever De
a substitute for that.
I CARLTON MCCARTHY.
Special Accountant city Of Rich
mond.'
The Council agreed TO the resolution
offered by the Finance Committee ask
| ing for the transfer Of $1,000 from the
electric-light account, and 500 standing
! to the credit Of plans for an electric
| plant. to the oil account of the Light
! Department.
The Council agreed TO n resolution
! offered by the Water Committee making
transfer of funds aggregating Sl%>.o6
/ from some departments Of the Water
! Department 70 others.
PAYMENT or REGISTRARS.
An ordinance was presented by the
! Committee on Elections making IL in
cumbcnt on registrars 10 file with the
! Auditor q sworn statement OF the nature
| and extent of their services. and Fl any
| voters have been registered previous TO
/ the regular election day. for which
| charge is made. the names of such voters
/ shah accompany the sworn statement.
! And no payment Of registrars shall be
made without the aforementioned
| sworn statement The ordinance was
adoDtod
The Committee on Claims and Salaries
| submitted its report recommending the
| payment Of the following amounts.
! West. Johnston q Co. for stationer.
| w Goddin FOR indeXing book 500: re-
fund 10 G. V. Meredith. amount paid NJ
| +. Peasants for copy OF Injunction OF
| the Southern Bell Telephone Company
! against the city. 1886. The report Was
adopted.
The Committee on Accounts and Print
| ing offered report recommendin. the
reference Of certain accounts OF the
Everett Waddey Company the Rich
mond Times. Richmond Dispatch. and