The times. [volume] (Richmond, Va.) 1890-1903, 1898-11-12

night with tho days collections. The
collecting books should be made like
cheque book but with two counterfoiis
or stubs attached 10 the demand note. On
the first call the collector leaves the de-
mand note, tearing same out OF his book.
On his next call he leaves the next coun-
terfoll IL the bill is paid. this being re-
ceipt for the tax paid ana at the same
time he enters on the third countertoil or
stub the amount paid and date Of pay
ment. The City Accountant at glance
through the book when delivered In at
night can see the number OF counterfoil
receipts which have gone out and tho
amount received and this sum he will re-
ceive from the collector. This system IL
in force in all English cities. and is found
10 work adm rably. Taxes are paid
promptly and the cost OF collection IS very
small and the tax payer is relieved from
all trouble. The English taxpayers VIII
not pay a collector and Do hls work
themselves and IL Is time the taxpayers
OF this city took the same stand. In Hud-
dersheid. the city | compared with this
city I'm my last years series of letters.
which Is a town Of 10000 people. having
an area many times larger than this city.
and where every occupant Of IA house or
store Is a taxpayer. nine collectors h1v-
ing total salaries Of less than 5000 per
year, collected I'm 1896 100000 for taxes,
water bills and gas bills without any loss
from peculation or embezzlement. Surely
our people here are as honest az those IN
England. with such an amendment OF
the confessedly antiquated system now In
force here we should make the first step
in placing our city's finances under
businesslike system. The City Accountant
al. oil fHa
cial operations of the city and be in
position 70 advise the Finance Committee
intelligently. lie would certify to the cor
rec,ness Of all accounts against the city
and countersign all cheques when the
accounts had been passed for payment
and he and the Treasurer only would keep
cash books and ledgers. Tho Auditors
duty would simply be 10 examine and GER
tlfy TO the correctness of the accounts as
appearing on the books OF the Account
ant and Treasurer.
[ regret that no one knowing the facts
has seen fit 20 clear up the difficulty
pointed out in my last letter as 90 bills
Payable" appearing as both a, receipt and
a disbursement on the Auditors and
uTaasurer's accounts "a published nor
given an explanation OF the consideration
FOR all these bills Tt passes my compre-
henslon why city should have any deal
ings in bills at all except 20 tho extent
Of bills payable ven 20 cover such part
OF the floating debt as # IS decided 70
carry as a short loan. The amount Of this
part OF the debt SO treated appears by
the accounts as now $50 900. whilst the
bills payable is stated in the accounts 70
be- $4,000. The existence OF this large
amount Of floating bills entailed on the
Taxpayers a burden OF sf2. 2s7.73 FOR hs-
count and interest, which ought not 20
have been payable. Evidently the COun-
Gil itself begins 20 appreciate this aspect
OF the matter. for L observed that az
recent meeting the City Attorney was
directed 10 collect the amounts due on
certain bills or notes given 10 tho city 10
IS 20 be hoped that A. will proceed IN this
course until every bin IS collected and
paid and these items disappear from both
sides OF tho account Whilst legitimate
in commercial transactions bills or notes
have no place IN city accounts.
J. r. JACKSON.
Richmond. Va. Nov #. 1903