Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-11-25
THE AUDITORS REPORT
s.
Annual Statement Made by
Mr.. ]. T. Petty.
DEFICIENCIES NOTED
"
RECEIPTS FROM ALL SOURCES
LESS THAN EXPENDITURES.
Objections to Method Of Depositing
Collections Devoted to Relief Of
Police and Firemen.
DEFICIENUE S NOTED

Mr. j. T. Petty. the District auditor. to-
day submitted his annual report to the
Commissioners The report gives in inter-
esttng detail the financial operations of the
government Of the District of Columbia
during the fiscal year which ended June 30,
1902. showing the receipts and expenditures
for that period, the condition of the reve-
nue. account at the close of the year, and
the balances which then remained to the
credit of the several trust funds and Of the
various appropriations made by Congress.
Mr.. Petty raises the point that 1t Will
probably not be necessary for the District
to begin this year the repayment Of the adj
vances made by the United States to cover
the deficiency Of 1901. The law authorizing
those advances provided that repayment
should begin July 1, 1902. but at the last
session of Congress another law on the
same subject was passed. providing for the
payment of the first instalment July 1,
1903, from surplus revenues. MI. Petty,
speaking of the deficiency and the laws,
says:
THE fiscal year which ended June 80,
1902, like its predecessor of 1901, Is notable
for the fact that the receipts from taxes
and all other sources Of revenue were less
than the expenditures the deficit being
81, 49l, 514.O5, If reckoning all appropriations
for the year as obligations which had &C
crued and were chargeable June ~, I9o2,
or an actual shortage of 81, 759 242. 46, If con-
sidering only those appropriations on &C
count of which advances had been made at
that date from the United States treasury.
acquisitions Honored.
THE Secretary of the Treasury. being
authorized by the act Of February II, 1901.
to advance from time to time such sums as
might be required for general expenses, has
honored all acquisitions Of the Commission
ers, so that no embarrassment has resulted
from the failure to collect sufficient revenue
to meet the obligations of the District
under the appropriations made by Con-
gress.
1.-The act provided that all advances made
In accordance with its terms should be re
imbursed to the treasury OF the United
States out Of the revenues Of the Dlstrlct
of Columbia, beginning July l. 1902 in four
equal annual installments,' but on the date
thus fixed for the commencement OF this
reimbursement period Congress passed an
other act, Of similar import as to advances,
but differing otherwise, in that 1t requires
returns to be made from the surplus rev.
enues in three years from July l. 1903 Be
lieving that 1t was the purpose of Congress
in passing the acts July l. 1902. to repeal
the coming fiscal year have been arranged
to meet the requirements of the later law.
which will also govern in the settlement of
the accounts between the United States and
the District of Columbia.
Accompanying the report are six tables
covering the details Of all the financial
transactions Of tho District. The first table
is a statement of the appropriations and
revenues of the past fiscal year. The
amount carried over from 1901 to meet one
half the deficiency Of that year Is S716,-
1888 The joint appropriations made last
year amounted to $500, 235.42, the Dis
trict's share (one-half) being 81. 100 127. II.
In addition to this Congress made appro-
priations to the extent of 81 ,202. $50. IS, pay
able wholly by the District, divided as fol-
lows: Permanent system of highways,
So 500; extension of streets, 81, 1872, 3S9. IS;
expenses of the excise board, S., 600, and
refunding enormously paid taxes, $4,000.
In addition to the above the District had
to pay S.. 400 for lighting the White House
and S2S 800 for salaries and care Of public
buildings and grounds dtems carried in the
sundry civil act). The total current ex-
penses, including all the items mentioned
above and the deficiency CARED over from
1901, amounted to S6,l10,962.s7 The Dis
trict revenues the past year. amounted to
So, 81 O. 1886. So leaving a deficiency of 81 491,
574.O5, mentioned by Mr.. Petty.
Balances of Old Tax Levies.
Commenting on the various features Of
office work. the auditor says:
1.-THE books of the Office have long been
numbered with uncolectable balances of
assessments upon both real and personal
property, some Of which were legacies from
town and the levy court, while others be-
long to the succeeding territorial regime.
and others still to the temporary form of
government by commissioners which i'm
mediately preceded the present establish
ment Acting upon the decision of the
Supreme Court of the District Of Columbia
to the effect that the assessments for taxes
upon personal property under the act OF
March g. 1877 were invalid for the reason
that the assessor was not authorized to
levy the same the balances which re-
manned on these accounts have been strick-
en- from the books by order of the Com
missioners dated October +. 1902, but in
respect of those upon real property belong
ing to former levies no action has been
taken by this office as there is no warrant
of law for their removal in this manner
It is clear however that in the interest of
good administration the Commissioners
should be clothed with authority to revise
these lists Of arrearages of taxes long over
due and free the books from charges which
can never be collected, but inasmuch as
all property should bear it's proportionate
share of the municipal burden there should
be coupled with the power of cancellation
the authority to reassess and collect, so
that in the end no loss would come to the
government through improvidence or de-
sign on the part Of delinquent taxpayers.
Property Account.
1.-THE suggestion in my last annual report
that a more systematic method of distrib-
uting and accounting for public property IS
desirable merits renewal by virtue OF It's
great Importance. Every custodian Of prop
erty in the District Of Columbia should be
debited Herewith upon the books of the
property clerk or, the superintendent of
property as the case may be, to whom re-
turns should be made at stated intervals
upon forms SO afranged as to show the
location or disposition of every article of
value belonging tat the District of Columbia.
without the safeguard of proper system
of accountability there is always the liabil-
ity of loss, or the danger of public property
being converted tot private use. instances of
this character, ISL am Sadvised, having oc-
period.
Police and Firemen,s Relief Funds.
prior to July 1, 1894, the revenue derived
from disciplinary fines and from stoppages
in the pay Of membersfof the metropolitan
police and Of the fire. department which
constituted the police and firemens relief
funds was quite sufficient to meet the al
lotment of the respective pension lists. but
for nearly two years thereafter. or until