The times., 1897-11-19
AUDITOR PEITY'S REPvSnnfs
Detailed Statement as to the Miles
Shortage.
Contends That commissioners Re-
cent Order TO Charge No Fees for
Tax Certificates Is Invalid.

The report of Mr.. j. t. Petty, the auditor
of the District, concerning the shortage Of
the tax certificate fund, discovered October
30, 1857, and alleged TO have been caused
by Frank II. Miles, was made to the Com
nissioners yesterday afternoon. a s stated
in The Times yesterday afternoon, from
September 1 to October so, 1897, the
shortage discovered ny Mr.. Petty was only
$42, showing eighty four fees either IL
legally collected or collected legally anu
not accounted for.
Tie repoIt states that for June, 1896,
The Commissioners issued an order that no
Zee be Charged for Tax certificates when
the certificate is called for by the Com
raissioncrs from persons proposing to sub
diyids property.
The matter of the alleged defalcations
os Mr.. Miles is then taken up by NJ. Petty.
'Forty-sevcn were not entered in the
record hook because they bore numbers
which were fraudulent, being duplicates
! OF numbers which had been previously
recorded and Issued. Fees We're collected
/ on these forty-seven certificates, but the
! S23 80 was not deposited with the col
/ lcctor. OF the SOB certificates entered
of $3.50, no return was made 10 the
| collector. on these Mr.. Miles had marked
No lee-Commissioners' order, implying
that they were issued To people wishing
| free er;ificates for tie purpose of NAL king
: Subdivisions. In reality fees had been
( col etted" These entries. Mr.. Petty says,
I are All appaI emily made in Mr.. Miles hand
writing.
Air.:'ctty then details a new system which
| has been adopted to insure accuracy and
proper accountability in the issuance OF
! certificates.
InOctubef, 1856, the Commissioners made
an order that the collect tlrof taxs must per
| sonaEg receive all moneys coming 70 his
| office.
MIR. Petty says of this that the violationof
the order has caused some surprise, and
! that the eXptana tion is in the fact that the
/ public frequontly did not wish 20 wait to
pay the fees in person TO the collector, but
insisted on paying them to the clerk in
the assessor office IN charge Of the certi-
ficstes. Mr. Petty says this difficulty has
been alrogated by the collector, who hah
clothed Of hisown cler Ks with authority
| to receive deposits for tax certificates.
He concludes By stating his opinion that
| be charged for tax certificates where sub,
divisions are contemplated is invalid. He
| says;
The act Of May 13, 1892, requiring
the assessor instead OF the collector to
furnish certificates, provides as follows.
ana for each and every GER
| tficate sc furnished by said assessor the
! party requesting the same shall Fay into
the treasury of the District zee of so
! cents In the light of this provision
| 1t is clear 20 my mind that the order
| allowing the issue OF free certificates is
! in contIavention OF the law. If the
! equities seem to be such as to call for this
/ concession in the eases of subdivisions
/ upon which all taxes have been paiG,
! authority therefor should he ohtaiued from
/ Congress; but until such Legislation be
/ secured the practice should. In my opinion.
/ be discontinued, and therefore recon
mend that the order in question, of June
! 25, 1895, be revoked"