The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1901-05-14
OVER s2,700 DUE THE CITY
REPORT OF EXPERT CONCERNING
TAX COLLECTOR,S OFFICE.


TAX COLLECTORS OFFICE.
Controller Thercupon Makes Demand
for the Amount-Er OF Long
Standing in Accounts-Careful and
Prompt Auditing Each Year Necessa-
Controller Rowe gave out yesterday
the report Of Expert Accountant John
B. Kendrick, who at the request of the
city, has been auditing the books and
accounts of Tax Collector Anthony.
Prior to giving out the report Mr.. Rowe
handed Mr.. Anthony copy with the
written request that the sum of $2,72S.94
be paid to the city by him, the tax col
lector. A request was also made OF
CORPORATION Counsel Robertson to look
into the matter of legally obtaining the
amount claimed from the tax office for
alleged shortage.
Mr.. Anthony said that as he had just
received the report he had not time to
look it over and give expression to any
opinion concerning it or his intentions
concerning the recommendations.
The report in full is self-explanatory
and is as follows:
New Haven, Conn, May 6, 1901
j. N. Rowe, Esq, Controller, CITY Oh
New Haven Conn.,
Dear Sir-While the work which can
Justly be done on the tax accounts IS
extensive. especially that which seeks to
establish more complete harmony be-
tween cash book and rate book, yet it
had been the constant purpose to do
only that which seemed to be the most
important.
According to- the records as examined
the amount of excess collections to be
returned by the municipalities to those
who overpaid was on the last four lists
s1,967. "a and on the ten lists preceding
these nearly $500. The collector states
that Of these over collections 1927. OF hove
been returned since January i, 9O1,
from his own funds without regular re-
corded credit to himself Of such return
up to this time Incduled in these ex-
cess collections is large number Of
items, the most of them small, arising
from cases in which rate book amounts
appear to have been changed to correct
errors in the original figures. These
items do not constitute large part OF
the total There are not included in the
above named sums those cases in which
the same items have been both abated
and paid. Certain other excess collec-
lions, not much less in amount than
those to be returned, are believed to be
equitable.
For the examination Of the cash ac-
count. the cash books for the different
sources of income the ledgers and the
reports Of the treasu have been
used for the most part instead of the
general cash books. These latter as to
the cash received, are not the original
record and on the credit side of the ac-
count for the time previous to July,
1897 contain the record chiefly of de-
posits in banks and not Of payments to
treasurers. For the time from January
1 1881, to December 81 1900. these gene
raj cash books from their footings show
a debit against the collector of $685..
NV report Is not based upon these last
named books
There is belonging to the office large
number Of papers which are evidently
intended to show the balancing of the
cash from time to time. The one for
the close of the year 1900, as explained
nv the collector. shows a general short
age Of $3,79662. the greater part OF
which. according to these memoranda,
appears to be of long standing. Many
of the Items Of these papers cannot be
verified now nor are they confined to
+he accounts of record Of town, city and
citv school district of New Haven. At
Ter careful consideration I do not re-
pard these memoranda as of value,
either for reaching a result or as
rnethad of balancing the cash, and have
not based my finding upon them.
Herewith are presented two lists
showing errors in rate book amounts,
for which errors the collector is, OF
course. not responsible the first in
which the amounts appear to be too
small by $33333.
The amounts previously stated to De
on memoranda and to be due for Janu-
airy /, 1901, from the collectors once to
the city should be now Increased by
s25. az. as per memoranda herewith pre-
sented.
A number Of items which are readily
nofed in the cash books lack proper
posting.
The method Of keeping the cash ac-
counts as adopted and used since Janu-
ary /, 1901, seem to me to be decidedly
better than those which were previous
~ followed.
The attention of the collector has al
ready been called to the foregoing mat
ters substantially as here stated.
Very respectfully,
JOHN E. KENDRICK.
Appended to the report is the follow
ing memoranda:
Additional memoranda for use In adj
iusting accounts Of collector, New Ha-
ven, Conn:
DEBIT ACCOUNTS.
On list 1885, O. B. p. IA and 1872,
account Lines. E. and A. M,
collected twice ................S o. ~
fThis amount was credited
twice, but has previously been
considered to have been col
lected only once)
on list 1885, G. B. p. III, as per
foot note, on said page''..'..' ~ "
$72 q
CREDIT ACCOUNTS.
Returned per collectors memoranda
but not yet entered on cash books:
On list 1899, Geary, j. ESP 20