Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-12-06

the United States. Treasury to the credit
nominated iuh trustofund de-
posits. District Of Columbia" and from
which payments covering the cost OF the
work are made by the disbursing omcer
on vouchers duly audited and approved Dy
the auditor and transmitted monthly to the
accounting officers Of the Treasury for final
audit, In accordance with the general pro.
visions Wis ms. Of law relating to the accounts OF
Legislation. similarly prepared, was also
enacted whereby all amounts to the Of
hoial credit Of the iisbursing ofdcer OF the
District, representing checks unpaid Tor g
period Of three years and more, are covered
| into the general Treasury to the credit OF
a permanent appropriation account denomi-
mated Outstanding liabilities, District OF
| Columbia" This law obviates the necessity
Of indefinitely encumbering the accounts
| Of the disbursing officer with moneys rep
| resented by outstanding checks, ana at the
1 same time provides a means by wnicn, IN
| the event OF their presentation. after the
| expiration of the three-year period, re-
audit and payment thereof can be mace:
| Among the improvements made during the
year in the method Of conducting the pusi-
ness Of the Office may be mentioned the fol-
lowing; Installation of the card-index sys-
| tenn in connection with correspondence ana
the recording of documents, etc; prepaIai-
| ton Of new forms for daily report OF coll
| lector Of taxes, which has been founo 70
| work with great success In presenting the
| condition of the revenue collected DAY Dy
day; consolidated monthly account curre ,at
of the disbursing officer of the Distrlct
covering all appropriations. in place OF one
| such account for each and every aporo
| priation as heretofore and the opening OF
ledger accounts showing the TRANSACTIONS
| in the accounts kept in the sinking fund
Office of the District under the treasurer
Of the United States as ex ofhclo commis.
sioner of the sinking fund, Distries , OF
Columbia. These accounts are perlooicahy
examined and compared.
Increased Disbursements.
The total moneys advanced to the omcial
credit of the disbursing officer OF the DIS
trict with the Treasurer Of the United
States on acquisitions Of the Commission
ers. during the fiscal year 1904, on account
of appropriations provided for the expenses
of the Government of the District OF 90
lumbia for the fiscal year 1904 ana prior
fiscal years, and on account OF the various
trust and special funds of the Dlstrlct'
added to the balance to the credit i. OF o. the IN
disbursing officer July 1. 19O3, $S4s 0o 70
made the aggregate for the year $S,on,
S13.42 The checks issued by the dlspurs.
ing officer for the same period, In payment
of vouchers and pay rolls, audited and ap-
proved by the Auditor for the Dstr1ct'
numbering 42.7SS, amounted to ~ 49, 'O1;O4'
disbursing funds to the amount or $Io'-
disbursing officer from his official credit
and repaid into the Treasury. The pal
ance to the credit of the disbursing officer
on June 30, 1904 subject to his check. was
$1O4, 353.s4
From July 15 1903, to May II, 1904. there
was deposited directly to the official credit
of the disubrsng officer. District OF Co
lumbia, on account of the whole cost de-
post fund, District of Columbia" with the
Treasurer of the United States by the col
lector of taxes, on account of deposits MADE
by individuals and corporations covering
the whole cost of work in public spaces,
FL ,~Pe Thn OH
therefrom numbered LOS, and amounted
to S265 $3.50. The balance, $40, 464 40, was
covered into the Treasury to the credit or
an appropriated trust fund account, de-
nominated Miscellaneous trust fund de-
posits District of Columbia" in accord
ance with the provisions of law contained
in the District appropriation act approved
April 81, 1904
handled in the disbursing office was largely
in excess of any previous year, due to the
fact that the appropriations We're larger,
more laborers were employed, and more
supplies furnished. Payment in cash to
9, 500 employees twice each month and the
issuance of 1900 checks each month to
school teachers, policemen, fremen and
others afford some indication of the labor
accomplished. Notwithstanding the made
quate force the work Of the Office is never
in arrears and there Is remarkable free
dom from error. 1t is worth noting that
of the A 493 checks issued by the dis
bursting officer, exclusive Of the checks is
sued on account of the municipal building
commission and the board of control Of
Rock Creek Park, during the past fiscal
year only three were unaccounted for. 1t
subsequently developed that two Of these
were lost by the parties in whose
favor the checks were drawn and one
was lost in transit through the mails.
The improvements in the administration of
the office. referred to in the last annual
report of the Commissioners. have been
supplemented by additional systems and
e. II;
whereby all vouchers, pay rolls. and checks
can be instantly located. The disbursing
officer has been the recipient of common
dalton from the officials of the United
Office.
Tax Legislation.
The tax legislation suggested to Congress
by the Commissioners at the last session
and enacted into law has been admirable in
its results. Under its operation each street
railway company has paid its franchise
tax of 4 per cent on its gross receipts to and
including December 81. 1903, and hereafter
will be charged in May of each year for
it's gross earnings for the preceding calen-
dar year.
The remaining amendments provided for
the taxation of title insurance companies
upon their gross receipts instead Of their
capital stock; for the payment by incor-
porated savings banks of per cent per
annum on the amount of their gross earn
ings, less the amount paid as interest to
their depositors, instead of per cent on
their gross earnings; for the payment by
building associations Of per cent on their
gross earnings, instead of per cent, and
also that all corporations not receiving es-
pecial franchises privileges should be
rated, assessed. and taxed as individuals
conducting business on similar lines the
effect of this change being to assess their
personal property instead of their capital
stock.
All these amendments were based upon |
a desire to secure an adjustment of taxa
tion more equitable to the interests involved
and more satisfactory to the District, a re-
suit which has been fully accomplished |
They covered the field so fully that the
Commissioners have no further tax legisla-
ton to suggest at this time to Congress.
By the introduction Of modern business |
methods into the assessor office, together |
with the constant improvement of the force |
in accuracy and efficiency, an administ-a-
ton deserving high commentator has been J
attained.
The Collection Of Taxes.
The receipts from realty taxes during the
year amounted to 1922. 6SO.1O; from per-
sonal taxes, $3.50. 73OO2; and from miscella-
neous sources, $3.50 s37.O4. aggregating $4,-
703, 267. 16. OF the amount collected from |
personal taxes the sum of $76 S2O.4 was |
for arrears, leaving $3.50, 929.9S as the re- |