Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-06-28
WERE NEVER AUDITED
Cash Books and Tax Ledgers
of District Officials.
ORDERS NOT EXECUTED
COMMITTEE APoINTED IN MAY,
1901, TO PERFORM THE WORK.
Reports Of Assessor Darne;!le and Col
lector Davis With Reference
to the Matter.
ORDERS NOT EXECUTED

From an inquiry recently set on foot BY
Commissioner West II has developed that
there has been practically no auditing Of
the cash books and tax ledgers in the col
lectors the assessors and the auditors
offices at the District building although an
order to do was issued several years ago
1t is stated that without this system of
auditing 1t would be possible for a dishon-
est employe, in collusion with property
owners or agents, to enter upon the books
certain taxes as being paid when the money
had not in fact been turned over to the col
lector Commissioner West desires that the
cash books and the tax ledgers shall be
frequently audited, in order to see that the
receipts and the ledgers are balanced.
Under date of May %, 1901, the Commits
sioners ordered:
THAT there is hereby appointed a COM
mittee, to consist of clerk from each OF
the following offces-assessor's collectors
and the auditor s-whose duty 1T shall be to
examine the coupons, cash books and tax
ledgers, after the regular posting has been
done. in order to see that no property upon
which payment has not been made is cred
tied and that property on which payment
has been made is properly credited. SAID
committee to begin its work upon the com
pletion of the May collection of this year "
Commissioner West several weeks since
asked the heads of each Of the three Offices
examination of the coupons. cash books and
tax ledgers was made in order to see that
no property upon which payment had not
been made was credited, and that properly
upon which payment had been made was
properly credited He asked the three
officials to state. If snch examination was
not made, the period when the coupons,
cash books and tax ledgers were last audit
ed and why the order was not carried into
execution.
Statement by Mr.. Darneille.
Mr. H. H. Darneille the assessor, has re-
piled that he instrumental in having
the order above referred to passed by the
Commissioners.
He had felt for some time that the audit
ing of the assessors accounts was essen
tial for his own protection. and that II was
his duty to urge such action The Com
missioners endeavored to obtain from Con-
gress an appropriation for that purpose
and failed. After that he requested the
Commissioners to pass the order.
Upon receipt of this order says Mr..
Darneille Il went first to the collector of
taxes and asked him to detail a man from
his office to assist in carrying out the pro-
visions of the order. Collector Davis In
formed me at that time that he had no one
available for the work. / next went to Au-
ditor Petty and requested him to assign
some one from his office to assist In the
work.
He promptly informed me that it was
ditional aid from Congress. He in
formed Commissioner Ross. I am still Of
the opinion that some Office other than my
own should be intrusted with the auditing
of the assessors books"
Mr.. Darneille told how he had several
times made this recommendation before
the chairman of the appropriations COM
mittee and had endeavored to the best OF
his ability to carry out the order. He felt
that he had done his full duty in the prem
fSes. He unable to answer the query
as to when the coupons, cash books and
ledgers were last audited, he has filled
the Office of assessor since December l,
1889, since which time all the auditing that
has been done has been by employees of the
assessors department under his supervis-
ion.
Report of Collector Of Taxes.
Mr. E. G.. Davis, the collector of taxes.
has reported to Commissioner West that he
has no knowledge that any work In the
way of auditing books or coupons was done
under the order referred to. He says he
understands the coupons are audited daily.
He stated that he had no knowledge that
the cash books the tax ledgers had ever
been audited up to date.
The report of the auditor, Mr.. Petty, In
the matter, has not been received, but Is
shortly expected.
Mr. West is determined that the auditing