The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-09-08

to he kept double entry books in l.is
Office, giving II regular debit and credit
system OF his transactions, and to deposit
the various funds in his hands .as ,reas-
urer III separate accounts IN hank to his
credit as treasurer of that particular
fuDd, III accordance with the recommcn-
dations of the accountint.n
AS to the treaSurer'S cash account, the
report OF the accountant, rs we'll rs the
books of the city auditor, shows THAT he
had on hand as of July 1, 1S97,S7l, fA9. "a,
deposited rs follows: National Exchange
Bank, S2l. 1898, and First National
Bank, $1,000 making-a total of s71..
1499o. These deposits have been verified
personally by the chairman of this com
mittee and found to he correct.
Auditors Office. -.Cpncerning the Office
oil the city auditor, and the adjustment
oil the various accounts therein, we re-
port as follows:
First. The committee submits herewith
the individual account OF w a. Noble,
showing that his account for the term
ending August |, 1894, was overdrn,yn
to the amount of 81 ,0l9 Q6; and for the
term ending August |, 1896, Sl,1SGS 81:
total, 50, go. 81. We recom.nendthat this
account he referred 20 the city solicitor
with instructions to take whatever steps
may be necessary and proper to recover
sad amount from the bondsmen of w.
a. Noble, and to take such action in con
nection Herewith rs will protect the in
terests of the city.
second. The report Shows that Henry
Davis, janitor OF the courthouse, was err
roneousiy overpaid the sum of So. We
recommend that the city auditor he and
is hereby instr ucted to deduct this
amount from Davis salary and require
h m fn
ury according 10 law.
Third. AS to the audito's collection
account, on page > Mr.. Callahan reports
that he does not think this""a very proper
account to he kept, by the auditor. This
account is made up "f street, sewer and
boardwalk assessments, and Is collecta-
ble at present, through the auditors
Office by pay-in warrants. If the""collec-
ton of these claims was in a position to
be enforced, they should lie turned over
tc the collector of city taxes, and the
amounts charged to- the collector But
as the enforcement of the liens is in the
courts. We recommend that the question
be referred to the city solicitor for his
advice, as to whether orsnot it is proper
at this time to turn these claims over to
the tax collector for collection, and have
same charged to said collector, rs recon-
mended by the accountant.
Fourth. The report of Mr.. Callahan,
on rage d, shows that Dyer, Vaughan &
CO., contractors for the city on sewe, con-
stiuction, were overpaid $l75, and is ap-
parently an error made by the city audi
tor. We recommend that this account
be REFERRED tot city solicitor with in
structions to take such steps AS may be
necessary looking to the collection
thereof.
Collector of City TaAes.-On page. 6 of
the report of the accountant, it is shown
that the tax collector collected certain
sums of money after December i, 1896,
without adding the D per cent. penalty,
and on this account he sholild be debited
with SAB. AZ. This matter has not been
adjusted yet. as the tax collector claims
that he failed to add the . per cent. pen
atty under advice and for the best inter
ests OF the city, in order that this sum of
money, which was delayed, could he got.
ten into the treasury where it was much
needed. AS the colecor is absent from
the city, the committee recommends that
this matter he referred back to them tor
adjustment with the collector, for such
report and recommendations to Council
us mny be found proper after getting all
the facts before it,
second. 1t is also recommended by the
accountant, that the Office of tax collector
should adjoin that of the city treasurer to
facilitate the eclectic of taxes. The com
mittee has not considered the necessity of
this change, and recommends that It be
referred to the public property committee
for investigation and report. IL they deem
such change proper and to the best inter
est of the city.
City Eng,neer's Collection Account
On page of the report it is shown that
certain items fol street grades, plats,
etc. remain uncollected. The committee
recommends that these items be referred
to the city engineer with Instructions to
collect such Of said items rs are coliecta-
bic and cause same to he paid into the
treasury according to law.
Clerk of the Markets.-On page of
the report it is shown that the clerk of
tho markets is cue on settlement 81 Is,
which he has overpaid in max ug settle
ments with the auditor. We Recommend
that the city auditor be instructed 10 adj
Just this account by proper voucher to he
approved by Council in regular way.
Police Fines On page : of the report
it is shown that the chief of police has
overpaid on settlement with the city an
ditor to the amount of 1871. We recon-
mend that this account be adjusted by the
city auditor with proper voucher &c he
approved as is required by ordinance,