Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-07-17

,sraction of Commissioner Ross that he
could not carry out the order of May ~
1s.Jl without serious detrtment to the serV-
ice under his control. the Commissioner re-
Iieyed him from the duty of complying with
its provisions, and the assessor was left
to manage as best he might with the force
in his own office. This responsibility he
met with his well-known energy and earn
estness of purpose, Immediately detailing
three of his clerks and charging them with
the duty of calling back after the com
pletion of the work of posting. That is 10
say, after the entries in the collector cash
book had been posted to the taxpayers &C
counts in the tax ledgers and reviewed,
third examination or calling back as IL
is termed was made from the coupons TO
be sure that no payment had been credited
to the wrong person nor any proper credit
omitted This work has been done with
fidelity worthy of all praise, and recent
personal examination of the books IN the
assessors office shows the individual ac-
ed" and called back" up to the first day
of July 1903.
A Related Matter
Having thus shown that l conducted the
work of review as long as 1t was in my
power to do so, and that its REIMBURSEMENT,
as a regretted alternative, was authorized
by competent authority rather than to sac
rifice what seemed a more important duty
I invite your attention to a related matter
In which the citizens of the District of Co
lumbia are deeply interested-that OF oaiy
auditing the collectors cash account.
when general taxes are LEVIED Tor
given wear the collector Is debited with the
total amount of the levy and credited with
the collections reported, the debit balance
representing the uncollected taxes. NOM
inally the collector Is responsible tor that
which he fails to collect. but as matter or
fact, If he use due diligence to secure pay
ment Of all taxes. and observe the forms
tIo rot a d
yertisement of the delinquent tax list, he Is
entitled morally and legally. to a full ac-
quittance under his bond for any portion
which may finally remain uncollected.
Three years ago, with the aid OF the
card system, the assessor undertook to as
certain the correct balances of collectable
taxes of all previous levies remaining I'M
collectable at that date. The work was
completed October Is, 1901. and the bal
ances duly certified to the accounting oHl-
GERS of the United States treasury as they
appeared of record July l. Eol. Supse-
ouent examinations have disclosed some
minor errors in this statement. but these
are in process of elimination. and in the
near future / am assured that true and re-
liable results will have been attained; nus nus
end once accomplished, the use OF the
methods now in vogue furnishes a guar
anty of future accuracy.
Theoretical Responsibility.
with the foregoing explanation of that
which. not inappropriately, may be termed
the theoretical responsibility of the collec-
tor. I come now to speak OF an accounta-
h,litv which is real and absolute In Its
character, and of vital Importance to ev-
cry citizen and taxpayer In the Distrlct OF
Columbia-the audit of the account OF
moneys received and required by law 10
be deposited daily in the treasury OF the
United States.
LAS is known to all who have occasion to
visit the District tax departments ofhcialiy
every intending taxpayer Is given a OH.
with coupon attachment. t SHOWING Ietb 5ne
general or special. This, with the required
amount of money is presented to the cash.
fer who enters upon his blot the sum re-
the hill to the entry clerk for record in
the cash book for the day. The coupon Is
then detached and placed upon spindle
and the BILL receipted. Is returned to the
taxpayer At night the cashier counts his
cash. and 'foots' his blot and the entry
clerk casts up the accounts OF receipts
as they appear upon the cashbook. II the
money in the drawer, the footings OF the
blot and the sum total of the cashbook
entries do not agree, the differences are
found and reconciled, or accounted for. be-
fore closing. This done, detailed state
taxes under the various levies. real and per-
sonal and for licenses, permit fees, water
rents, and from all other sources. OF what
soever character, Is prepared In duplicate
and transmitted, one to the auditor for the
state and other departments. and the other
to the auditor of the District of Columbia,
that furnished to the latter official being
accompanied by the coupons received for
| the day.
Work Of Coupon Clerk.
1.-THE coupon clerk in my Office daily lists
and adds. as received. the coupons relating
severally to the items set forth In the col
iector's CO responding statement. carefully