The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1904-01-15

tlOu 10 tnls ana suggest a remedy
1 would suggest that all money CO
lected for all purposes be placed in
designated depository to tine credit G
1.-The City OF Columbia" and all obi
cations, from 25c mp. be paid by wal
rant, drawn by the Recorder on II
Treasurer, payable to debtor, an,
countersigned by the Mayor, a
provided by the Charter; purpose TO
which issued written in face, accepted
by rubber stamp, "City Treasurer, I.
payable at depository Bank.
This would give the Chairman O
Finance an easy check on the City
business These warrants paid by tn
depository Bank and charged and re
turned to the City would furnish
vouchers receipted by the endorsement
of the payee, ana the BANKS book.
} themselves would be cheek on the
Recorder. For illustration, suppos,
at the end of each month, or year
or two years for that matter, the Re-
cOrder publishes his financial report
showing collections, $40, 000 aud dis
bursements $50, 000 balance on hand
81, 900. The Chairman Of the Finance
Committee could compare his pub.
lished statement with the Bank &
books, as well as the Citys pass book,
and at once see the correctness or In
correctness of the published report
Again, the Chairman would check
the Recorder receipts against the
amount deposited, and finally check
all the paid vouchers with the Re-
corder's books and the appropriations
made by the Board, to sec that the
Recorder and Mayor had not issued
any warrant unauthorized.
THE Charter gives the Board the
power to regulate this and provide
for the manner of issuing warrants etc.
Burning of Cancelled Warrants.
ITO my astonishment, found that
after auditing the accounts Of the
Recorder, the Chairman of the Finance
Committee was required by Ordinance
to burn, in the presence Ut the
Recorder. all cancelled warrants.
which are, or should be, the original
vouchers for all money paid out, and
should De carefully filed away as such.
Amy lawyer or any business man,
issuing checks on his bank and mag
ing them, by their endorsement, his
voucher, against the account paid
would be very slow about making
such wholesale destruction OF his
original vouchers. He would, after
checking up his bank book, see that
they were properly cancelled and then
carefully file them away for future
reference.
THESE cancelled warrants bear en-
dorsements; ana in the event OF loss.
or payment by forged endorsement,
should the question be raised, after they |
haG been paid ana burned, that GER
tain warrant OF, say, 81. 900, mad been
cashed On forged endorsement anu
that the lawful owner had not been |
paid, what defense could the City |
make, having burned to ashes the
original warrant2
Recommends New Ordinance.
/ would recommend the repeal of this
Ordinance and the passage OF one reqIir
Ing these warrants to oe cancelled by q
machine. which can be had
for small sum, $25, and that they
be carefully filed as paid vouchers.
and kept in the Clty's vault or safe.
In passing these warrants through
the depository Bank, as above sug
gested, they receive double cancella-
tiOn, and there can be no danger or
future circulation or second pay
meDG OF the same warrant.
Another suggestion on book keeping.
1t seems that it has been rather
difficult for committees or others to go
20 the City Hall and tell at q glance
he City's Indebtedness. outstanding
etc. suggest the advisa-
)lllty of opening daily balance or
tatement book, such as are used In
3anks. showing at the close of each
lay s business, and that with little
work, the exact standing of the City. :
OF asset and Liabilities.
This wOulr show the amount of out
tand:ng warrants, unpaid taxes, etc.
Funding Indebtedness. !,
BY special act of the Legislature we t
re authorized, by vote of majority v
the legal voters, 10 issue $50, 600 40 | (
Onds. 1t might be we'll to replace [
ONE of our so indebtedness by the y
,surance Of bonds, ii they could DO {
laced at this low rate of interest;
ct | should recommend that the tax Il
ate Of 81 30, as fixed by our predeces- "
)rs In Office. remain In force and that b
q USE all surplus and savings in pay I,
~ OFT this heavy Indebtedness Our a
ew Charter fixes heavy penalties for Il
On payment Of taxes, and we should o.
70 to 1t that all tax collections are W
gorously enforced. fc
Goes After "Flat Rock F"
The saloon is licensed business In
IT City, whereunder we suffer much
III, and We can not hope for i'm M
ediate relief. But we should not lose ~
ght OF the unlicensed by-products
this business. The City OF Sodom
last End, the pitfall for SO many
On and boys, should receive vigorous
tention, which should not cease
It'll we shall zee the grass grow over ~
ry path that leads to these i'll famed ~
sorts. ~
g milling must Stop. ~,
Gambling, In It's unchecked N,
owth, is ripe unto harvest. and we RI
ould put In the cold sickle Of law uni
d bring the heads OF these houses, br
well IN all violators. ana lay them biz
the Judges bar. loI
Not only this, but where gambling ly
allowed by proprIetors Of saloons, In M
ildInQs Occunien aa Nm lOOna mr. In of