Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1902-07-25
STARTS N[N SYSTEM
City Clerk Egermayer Inaugu-
rates Method OF Caring for
Water Accounts.
City Would Be $4,000 Better
Off Ii Work Had Begun Ten
Years Ago.
What the New System Is...An
Absolute Check on the
Water Tax.

City Clerk j. ii. ESef1nayef is lllati-
gurating a system for the collection OF
water taxes which promises to revolu-
tionizethe city clerks office in this re-
gard, and save Marshalltown a large sum
of money. Mr.. Egermayer is thoroughly
convinced that there is nothing llkt
system in the clerks office, and that II
a proper method of accounting the Wa
ter taxes of the city had been adopted
ten years ago Marshalltown today
would be $4,000 better off.
The new system is original with MI
Egermayer and it is very complete, al
the same time simple. 1t is nothing
more or less than a card system, Suc1
as is in use in the different lines OF
business now, substituting records lor'
lnerly kept in books. Heretofore the
city has had the records kept In books,
the last one having been purchased In
1900. There should have been one
made each year, in order to keep the
records straight but this has not been
Gone. The result is that records OF pay
ment have been lost, and If they are on
the books are not decipherable. 1t Is
impossible in many instances to ascef-
tain who is delinquent and who Is not.
There are no records of services found
IN the vault, and neither is 1t possible
to find receipt stubs prior TO 1910 Con-
Sequently in u great many cases water
taxes of delnquents of years ago are a
( total loss. 1t has been necessary IN COL
.1ecting some to effect compromises, and
< In many more cases the city has had to
take the consumers word that he has
paid the tax, and let it so at that.
The new card system is devised for
a period of ten years, running from
1902 to 1911. Once organized it is good
for this entire length of period. 1t Is
an absolute check upon the receipt OF
the money, and shows the payment OF
water taxes either quarterly or semi
annually. The card, which is made out
for each consumer in the city, shows
the ward, street or avenue, number of
the property. It's owner, the class.
whether dwelling or store building, and
on which floor or basement the water
IS used. A blank space is furnished for
remarks, which may include the tenn
porary use of water, such as by garden
hoses, sprinklers, etc. The card also
shows by whom the tax is paid, whether
the owner, agent or the tenant, and his
name is written opposite the month in
which the amount of the tax is due. Ii
The name isn't there the person collect
ing the tax may know the amount has
not been paid.
The reverse side of the card shows al
SC the class of service, whether 1t be a
sink, basin, closet, bath, hose, ETC., and
Il place for the rate for each of the re-
spective services. The amount of the
rate is filled in with pencil, only as
guide, and so that 1t may easily be
changed should an alteration be made
III the rate by the department. Oppo-
site each service, and for each year. in
two places, May and November, as the
tax may be paid quarterly or semi
annually, a check is made in ink show
ing the tax paid for the quarter, or
half-year as the case may be. AT the
bottom of the card is shown the receipt
number for the quarter or half-year. If
this receipt number is not in the place
prepared for it, it shows that the tax
is not paid for the term specified, The
receipt number and the date opposite
the name by whom the tax is paid must
correspond, and ii the date should hap
pen to be omitted, by clerical error the
receipt number on the other side will
show 1t, or vice versa.
At the bottom of the card is shown
what the total yearly tax amounts to.
and If the full amont is not shown
memorandum will be made showing
why it is not collected In full. In case
property changes hands at any time.
new card it written, with the name of
the owner on that card and on it is
placed number referring to the card
preceding it. which is also kept on file.
On the old card is also placed the rec
ord of the property changing hands,
and the time when the new card is
made.
The records made by the card system
will be complete from Nov. 1, 1902, or as
soon thereafter as delinquents can be
made to pay up. In the collection of
water rents this fall by the new system
the card clerk will find the cards on the
various services, as the consumers
come to pay, turn them over to the city
clerk, who will write the receipts and
make the necessary record on the cards,
giving the receipt number and the data
as above outlined. Heretofore there has
been no absolute record of consumers
rseipt numbers. Now, If every con-
sumer loses his receipt, reference can
be made instantly to the stubs, by re-
ferrinS to the cards.
In connection with the new system
another system of sectional index cases
has been installed. In this is kept rec
ord of the different pieces of property
any one consumer owns, for the law
specifies that the property owner is LA
BILE for water tax, if not paid by the
tenant. When a property owner calls
to pay, a reference to this index will
tell Immediately just what property he
has to pay on.
A transfer case is also kept as the
water taxes are paid, and when pay
ment is received the card of the con-
sumner is placed from one case into
the other. AT the end of the time when
the water taxes are due those remain
ing in the first case are delinquents,
and lists may be compiled at once, 10 be
placed in the hands of the superinten-
dent of mains for collection.
Undoubtedly the system is best that
has ever been adopted in the water
works department for collection of
taxes. While Mr.. Egermayer is not at
tempting to patent the system he con-
siders it good one, and thinks that if
manner Of protecting their interests,