Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-04-09
To further show what has been ac-

lCSSSu IOuT years dSO. <aNuAA6 sAS
amount due from the Soldiers Home,
which should be included to show the
amount collected from delinquents, the
amount collected in excess Of last year
would be $S,645.43.
1t Is true that some new services
have been put In, in four years. but
during that time the Glucose factory.
the Rhoades- Carmean Buggy Company,
the Iowa Central offices, were employ
ing men who were occupying the houses
which are now vacant. and while they
are vacant the city will receive no rev.
enue for water. The list of vacant
properties and those shut off for non
payment of rent certainly is as large
as the list of new services put In In
the four years past from which rev.
enue is realized, so that the opportun-
ity 1t would seem has been no greater
to collect from the delinQuents now
than at that time.
l would recommend that the work OF
thorough inspection, from ward to
ward, be undertaken for the purpose
of finding connections with the mains
and the condition of the service with
respect to leekages, which should be
repaired or shut off. The sooner the
work is completed. the sooner the city
will begin to realize revenue from the
unlocked services.
DOCUMENT FILING SYSTEM.
During my term Of Office have ar
ranged and filed in chronological or
der, as best could, the papers which
were in Manila envelopes and packed
in hOYeS in the Cftv vault.
Papers OF all kinds that have been
disposed of by your honorable body
have been placed in separate envelopes,
and where legal publication was neces-
sary, have attached proof OF publica-
ton, so that the record Of each is COM
plete. the envelopes are properly la
belled, by giving the date. final DISPOSE
ton, and attested by my signature.
Each has been numbered for indexing
and card indexes prepared and flied, so
that any paper can be referred to read
lily when wanted.
SYSTEM OF BOOKKEEPING.
wish to call special attention to the
system of bookkeeping in the clerks
office, which. on account OF the time
devoted to the water department, I
with the idea Of correcting a faulty
system. OF necessity, and on account
OF lack Of time, no change in the system
in vogue at the time was elected to
the Office has been attempted. The
system heretofore followed has been an
entry in a ledger of the amount OF GER
tain accounts with foreign manufac-
turers and dealers, and few local con-
Germs. These entries were made from
the bills filed, they being the only evi-
dence Of the goods purchased and re-
ceived by the city. believe that a
thorough double entry system should
be inaugurated and accounts with all
concerns dealing with the city kept in
a business like manner. My attention
has been called a number Of times (and
in one case where the amount involved
was over $200) to the fact that material
was charged for second time, after
having been once paid. The only means
of keeping account Of such matters
heretofore has been the memory OF the
person who o. KID the bill and the bill
itself, which when once filed Is sell
dom, IL ever, referred to again unless
there is question in the mind OF the
person called upon to o. X. bills pre-
scented for payment. A payment once
made and forgotten, there Is no way of
detecting a mistake except by the old
system (the memory and should a
change occur in the head OF any depart
ment, the only means of ascertaining
any matter is by hunting thru all the
bills on file.
/ would also recommend that war
rant books, in which an entry OF war;
rants are recorded, should be prepared
in such manner that each department
might be kept separately. For instance,
In the case of the buildings and grounds
department, complete record OF new
buildings built, repairs, and upon what
property made, and other items should
be kept by themselves. The present
system is simply making OF entries un-
der one head buildings and grounds"
OUTSTANDING WARRANTS.
In order that the various funds may
rants drawn within a reasonable time
after being issued, and that 1t would be
unnecessary to handle so many warrant
books, would recommend that all war
rants not called for within either sixty
or ninety days be transferred back to
the fund against which 1t Is drawn, a
record first being made in 4 book kept
for that purpose, of the warrant and
to whom issued. There are warrants
outstanding which are dated as far
back as August. 1901.
CITY'S FINANCIAL CONDITION.
The assessed valuation of property
within the city is $1,756,670.
TIE tax levy Of August 26th, 1902,
will yield for all purposes, $45,673.63.
The highest amount to which
the city can become legally
indebted, as fixed by law, is $S7. $3.50
Balance. general fund. $500.
Balance. waterworks fund. 6,l23. 43.
Balance, fire fund. :. 49,. S5S.25
Balance, sewer fund. .. ISL. 02
Balance, bond fund.-. go. -. 1,137 Al
Total resources 1896. 1876. 6S
LIABILITIES OF CITY.
Waterworks bonds. >. $4,000. 90
Refunding bonds :. 49,. !. 100000
Warrants stamped not paid
for want of funds:
General fund ). .... 1s,664.02
funds 1,ss3.6o
Sewer fund -. ). 4,136.4
Total !. $3.50. Z. 24,7s4.41