The San Francisco call., 1897-12-11
City Collector Lax in
the Gathering of
Licenses.
Discoveries Made by Expert
Leonard in a Recent
investigation.
Treasurer of the City Criticized for
Loose Methods In His
Office
Special Dispatch to The CALL

SAN JOSE, Dec. 10.-Some months ago
Mayor Koch appointed J. H. Leonard to
expert the books and records of the vari-
Gus public departments of the city. Mr..
Leonard finished his labors more than q
month ago and made his report 10 the
Mayor who in turn submitted it to the
Common Council on November Of this
year. For some reason this report has not
been given to the public through the local
press. 1t was lumored that il contained
some severe reflections on one of the de-
partments, and that for this reason the
report was not published. And rumor in
this instance was correct.
While no direct charge OF misdoing is
made, the manner in which the office OF
the City Collector and Treasurer is con-
Quoted IS severely criticized and implica-
tions made that, through sins of omission
the city has been deprived OF $4,000 in the
matter of licenses alone. All the other
offices were found to be well conducted
and their accounts correct.
Expert Leonard 5 report was submitted
to the Council more than month ago hut
no effort has been made TO remedy mat
ters. The report opens as follows:
l have thoroughly investigated as far as
finances are concerned, the off Ces OF the City
Assessor and Clerk. J. w. Cook City Treasurer
and Collector j. y. Ewing. Justice OF the Peace
John W. Gnss, Chiel OF Police J. A. Kidward
and Superintendent of Public Instruction F.
?. Russell up to October /, 1897.
The business OF the City Clerks Office is car
ried on in very systematic and orderly man
ner and the books are kept neatly, intell-
gently and correctly.
Evasions OF the plain law and failure to
properly look after the financial interests
of the city are laid at the door of the
Treasurer and Collector and it is shown
that his conduct las been such that he
may be removed from office. On these
matters the report saws:
The books in the Treasurer's Office are kent
neatly Under the new system OF ledger and
cash book com blned separate account is kept
with each fund, and il the book is kent writ
ten up, as il should be, it would be easy 10 tell
in a few minutes the balance on hand in any
particular fund. No account is kept in that
book with cash. and IL would be i'm possible 10
find balance OF unappropriated cash with
out a long calculation. The tject of keeping
Il cashbook is to show clearly wnat cash IS on
hand from whom received, to whom paid, and
what for.
Probably no one except an experienced
boOkkeeper would understand the 1reasurer's
daily cashbook, which might we'll be in
Greek.
Section II of article X III OF the new char
ter provides that "alI moneys, assessments
and taxes belonging TO collected for the
city snail Imm ediatelv be deposited with the
Treasurer for the Deaoft OF the funds to
which they respectively belong" ali such
officer for twanty-four hours does not make
such deposit. etc, he shall be deemed guilty
OF misconduct in c1lce, and may be re-
moved. "
In defiance of this provision, the COL
lections of licenses and taxes ale not
entered on the cash-book as daily re-
ceived, but at long and irregular in
tervais; licenses at the end of the month or
later, and taxes a few times in a year and in
such amounts as may seem best to the Treas
urer. The daily and monthly cash-book
entries DO not always agree either in dates or
amounts. The accounts OF license and tax
collections are kept on memoranda or small
pass-books, and the money received from these
sources placed In trays or bags in Il mass
separate from The other funds of the CITY tor
days and weeks in succession. This is a very
dangerous practice, as it neither is properly
charged 10 the Treasurer or credited to the
ty, and, II con uuued, a some time The CITY
may be a heavy loser. Every transaction
should be entered so plainly on the daily
cash-oook that any person could understand
1t at once.
Attention is called to the charter pro-
visions which require the Tax Collector
to make a sworn monthly statement of
moneys received and dlsbursed. No such
statement, says the report. was made from
early in 1895 TO August 1897.
1t IS also charged that the State law and
city ordinance have been 'entirelv 1g-
nored" by the Tax Collector IN reference TO
returning sworn statements relative TO
paid and delinquent taxes.
The report continues:
new license ordinance went into efect
November l, 1894, materially increasing the
rate OF licenS,s and licensing many new
branches OF business VII ich should have addnd
greatly to the revenue of the CITY
Theatrical performances at the Auditorium
not under Halls management. are required 10
pay the regular So rate for each performance
In three years thirty-three performance of
that kind were given there, but no license
was collected for them.
The license ordinance provides that in NO
case shall license be issued for any business
requiring a quarterly license Tor a less time
thau one quarter. This direction is obeyed in
al. cases except for saloons. For these. con
trary to law, the Collector is furnished with
books OF licenses made out for one month
$40 6023 each, and he as issued The same since
November !. 1894, TO the recorded number OF
thirteen. When saloon begins running
after the quarter commences the name nud
license collected does not appear on the boo K
until the next quarter.
believe the loss of the city from non-col-
lection OF licenses and nOn-inforcement of the
ordinance will amount in tue last three wears
TO fully $4,000.
Monthly settlements for licenses sold are
not made with the City Clerk as required py
law, the License Collector preIerring TO settle
quarterly.
The books of Chief of Police Kidward
Justice Gass and School Superintendent
Russell are reported to be kept proper v
and all accounts were found TO be cor