The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-10-19

Age-Herald; Dunn & I4aHande Bros.
! George L. Young, and G. NJ Burkhaltel
| q Co., and to sign THEN vouchers. | did
not ask to see their powers-of-attorney, as
| L presumed this was correct.
To require tae power of attorney in all
/ such cases, to be filed with the auditor
10 accept no ones signature on vouc 'lers
nor deliver warrants to any one but the
payees, or their authorized representa- lives
10 fully annotate the minutes.
10 open an account on the ledger with
each piece of work whenever an appro-
priation is made for building, CIR repairing
properly belonging to The city, and to
charge said account with all money ex-
pended for such work. II was impossible
to ascertain whether or not such appro-
priations had been exceeded heretofore
out one case has recently come under my
observation. On July 3, 1899, 81, 200 was app
proitlated for repairing the pub.ic schools
nut about $500 has been expended SO far
with the work unfinished. This is doubtless
true of number of other Ike appropria-
tons, and it should be stopped
To enter in a book all matters referred to
the inherent committees and the city audi
tor, marking them off when reported upon
ana at every regular meeting read the list
Oh phose not attended to. and give them
an opportunity to explain Why thew are
sun unsettled. This plan will keep them
pefore the board and prevent them being
lost sight of. l cite two instances on This
point. In January, 1898, the city attorney
was instructed to bring suit against the
sureties of ex-Sheriff Joseph S. Smith for
$o6o.1o, which he had collected for the CITY
and had not paid over to them AT the
time it was referred it could have been
collected, but Mr. w. S. Brown one of the
sureties, informed me that no demand was
made upon him until after August, 1898,
more than seven months after it was re-
ferred to the city attorney, and after his
liability had expired by limitation There
Is no record on the minutes of any report
from the city attorney about this matter
Inc Perry Mason-Brown Shoe company
owed S125 merchants tax for 1898, and on
august B. 1898, paid $3.50 and petitioned the
board to allow them the balance. The mat
ter was referred to the miscellaneous COM
mittee, who did not report until the second
regular meeting thereafter, when they dis
allowed 1t, but in the meantime the COM
pany had sold out and the city could not
collect the balance due of s62 90
10 appoint some one in each department
Where water and gas are consumed, whose
duty it shall be to keep record of the me-
ters and verify the bills of the water and
gas companies. This has only been done in
few instances, and as the city uses large
quantities of both of these articles it is
an important matter.
That the payment of the cemetery pay
rolls to ]. P. Lambert be discontinued and
the money be paid each employe in person.
ing the entire payroll without showing
any authority for so doing
City Treasurer
I examined the treasurer's cash on June
70, 1899, and found the amount on hand $780,
21S.17 correct The entries on his cash book
were correct. All receipts and disburse-
ments properly accounted for except 1.-The
budget"
On November 16, 1895 a resolution was
passed instructing the treasurer not to pay
more than S. in any one item through the
budget except In case of an emergency and
again on November g. 1891 that only freight
bills, stamps and small office expenses
were to be so paid. These instructions have
been disregarded, and as much as 50, 7l646
has been paid through the budget in one
month.
The budget is passed by the board for
payment without the items being read, and
they do not know what 1t consists of. thus
making it an easy matter to pay bills that
would possibly not be allowed by the board
If presented in the regular manner.
would suggest that the resolution here
tofore passed, to pay only such items as
freights, stamps, and small office expenses,
be strictly enforced.
Tax Collectors, Exhibits F toll
checked all of the receipts in this de-
partment with the original tax books, and
submit the following exhibits:
F-Errors in collection of real and
personal, merchants and improve
ment taxes, amount collected less
than the correct amount. ........$ 1896
G.-Amount charged off without au-
thorty from the board. ........ 7,5O0.79
H.-Publc improvement taxes, amt.
paid treasurer in excess of amt
collected. ....... ............... 16. 40
In this department I would suggest that
the tax collector submit to the board each
month a list of all allowances or abate-
ments asked for on taxes of every descrip-
ton, giving the reasons therefor, and that
they be not charged off until ordered by
the board, and when so ordered to be
spread upon the minutes.
That the tax collector be charged, and
the years taxes be credited with the total
amount of the assessment for each year,
and that the collections paid the treasurer,
allowances and attachments be credited to
his account. The balance to the debit of
his account at any time would then repre-
sent the amount of uncollected taxes and
should agree with the amounts remaining
open on the tax books as unpaid. The
most of the errors in collections shown in
exhibit were discovered by the auditor,
but were not corrected.
License Collector, Exhibit
A. ]. Camp is due the city on
Licensees. .......... ........S .55
A. ]. Camp is due the city on license
transfers.. :......... 63. 90
IOtdl...' -....-... .'..'.'.'. @of.uo
In making his settlement for 1896 he al
lowed the city one-half of 81 license trans
fers, but there were SO transfers to be
counted for.
A. A. Gambill owes the city on licenses
collected in January. February, March and
April, 1898, $7S. During this period the au-
ditor did not check the license collections
and the errors were not discovered.
The license transfers from January l, 1885,
to June !, 1899, amounting to $25 had not
been paid in. Mr.. Gambill stating that 1t
had been customary to report them once
year. At my suggestion he paid the treas
urer, and will hereafter report on them
monthly with his other collections.
1 have no suggestions to make about the
system of this department, as the present
check upon 1t is perfect, If properly ap-
piled, which is not done by the present
auditor.
Street Tax Collector, Exhibit j
The city is due A. A. Gambill 1884, being Is
taxes of So each paid in by him in his