Evening star. [volume] (Washington, D.C.) 1854-1972, 1905-12-05
Collection Of Taxes.

cures the total capital TO be PAID up De-
fore incorporation.
Collection of Taxes.
The various sources of the aggregate re-
ceipts of the government of the District Of
Columbia during the year ended June 80,
1908. were as follows:
Realty So, 2s5, 1871 so
Personal taxes. Observation-Disclosures. 662. 6ss %
Special reinlbursable tax............ 3Ss. 81
Penalty realty MISUNDERSTANDING. 80, 81. IS
Penalty, personal taxes ............ 3,358. "a
Penalty, special reimbursable taxes. u. SO
Miscellaneous Observation-Disclosures. $50, s5s. AZ
Total general fund. .:.......... 81, s42 ,Os4 35
Special and trust fund ........-.... S14, 75S. 90
Repayment to appropriations. 145. 1913 "a
Miscellaneous receipts, United States. p, sos 90
Total receipts. ... ............ 80, s25, 445. OIL
states '..-............-. o,s25, OBJ
The Commissioners again call attention.
with much qualification to the fidelity with
which the taxes are collected For the year
which ended on June 30, 1904 there is of
course a considerable amount of outstand-
Ing tax, which sum will be practically
eliminated during the current year. The
total sum of unpaid taxes. however. from
1877 to 1904, a period covering twenty six
years, tnclusively, is only 500, S2S.9 or an
average of about $500 per annum, an in
significant fraction when it is considered
that 100000 is annually collected. A
comparison with the receipts of the fiscal
year ended June 80 1904, shows an increase
of sT2,S7o.46 on account of realty tax, $751;.
$3.50 on account of personal tax, $40 ,S55. 9S
on account of miscellaneous collections and
a reduction of s15s77.45 on account of PEN
alties and interest, making a net increase
on account of the general fund of $685.
1919.
The collection of personal tax arrears by
employees assigned to that duty has proven
very successful. During the fiscal year
ended June 80. 1905 the collections on ac-
count of arrears of personal tax aggre-
gated s6G,0555l. result due to the appro-
priaton OF $500 made for that purpose
There remains unpaid on account of the
personal tax levy of 1904 the sum of 49,
Ash, ard Of 1903. 50, 400. Al. 1t is safe to
say that with additional facilities large
portion of this delinquency could have
been collected, and the Commissioners rec
ommend that the appropriation be increas-
ed to 5000.
In connection with the sale of realty in
arrears for taxes a question has arisen as
to the disposition Of the report of such
sales filed by the collector OF taxes with
the recorder of deeds. 1t has been the Gus
tom; after the report has been duly re-
corded, to return it to the Office Of the col
lector OF taxes, where 1t becomes perma-
nent record for the information Of parties
interested. The validity of this custom has
neen questioned, and while there has been
no judicial decision upon the subject the
Commissioners will ask Congress to enact
a law which will remove all doubt upon
the subject.
Auditing District Accounts.
The Commissioners are continuing their
earnest efforts to secure a complete audit
of every branch of the District government
which has to deal with the receipt of
money or wherein supervision of account
books Is matter of public safety In this
work, which has only been undertaken in
late years with any degree of thoroughness
the Commissioners have been seriously ham
dlcapped by lack of sufficient auditing
force. The examination of 1903 vouchers.
or semi-monthly pay rolls containing 1000
names, and the comparison of 1O8, 600 cou-
pons, which comprises only part OF the
routine duty Of the office, necessarily occ1-
pies very large portion of the time of the
clerical force. Even with these demands
the books and records in the Office of the
water registrar have been examined and
audited to January /, 1904, those in the
office of the permit clerk of the engineer
department to January /, 1905 and those
In the assessor 8 office to March /, 1908,
1t Is highly important that the audit OF
the books of the assessor, the water rep,s
tgar, and other Offices In which hiIls for
miscellaneous fees are prepared Should he
kept current, in order that the hest raS,lts
may be attained and the errors disclosed
by such audits may be promptly correcte5
only one clerk can be spared for audit work
outside of the office, in addition to which he
is required to audit the dockets and uaakiy
returns of the fees of the clerk of the no
lice court, the dockets and monthly RETURNS
or fees OF the justices of the peace of the
District OF Columbia, and also TO cyan
Inc the BOOKS and records of the insurance
department, the surveyors office the Once
OF the Inspector Of buildings, and the Office
or the electrical engineer, with respect to
bills issued for miscellaneous fees navahIe
TO the collector of taxes
The audit CT the accounts of the police
court has been completed to October
n Ia
July /, 1905. The audit of the books and
records of the insurance department and OF
the surveyors Office has been completed to
July 1. 1905. No audit or examination has
yet been made of the books and records
of the offices OF the inspector of buildings
and of the electrical engineer with respect
to bills issued from said offices for miscel-
laneous fees.
good business administration that periods
cal examinations should be made, by clerk
from the auditors office, of the books and
records OF the Washington Asylum, the In
dustrial Home School, the Office of the In
spector of gas and meters, the office of the
superintendent of the bathing beach the
offices of the several market masters, the
Office of the pound master. the accounts of
coliaterals received at the several police
precinct stations, the accounts kept In the
police department of various funds and
moneys received IN the nature of trust
funds, and Of all other institutions and es-
adjustments connected with the District gov
eminent where money transactions are in
volved. 1t Is believed that such periodical
examinatio would be beneficial to the pub
lie service and would justify the additional
expense that would be entailed for the COM
pensation Of the clerical force required
With the present clerical force assigned to
the auditors office It is entirely imprac-
ticabie to make the periodical examinations
above referred to. The addition to the
| equipment OF the auditor Office which the
| Commissioners have recommended is there
| fore imperatively needed.
Centennial Inaugural Relief Fund.
| During the fiscal year 1905. by authority
| of the Commissioners. the investment OF
| the centennial inaugural relief fund In real
| estate notes secured by deeds of trust was
/ changed by reason of the fact that the
| American Security and Trust Company,
( with which said account has been and is
now kept, declined to further guarantee
! said real-estate notes. The fund is now in
vested in approved bonds. aggregating In
amount s34, 900. bearing interest at the rate
| of and per cent per annum Said bonds
| are on deposit in the safe-deposit box as
| signed to the District, in the vaults of sale
| company. and access thereto can be hat
| only by the secretary to the Board of Com
) missioners and the auditor or deputy audi