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

iIlStiCt VI SoIulHDid Line present law III
relation to corporations amended, is
practically prohibitive, inasmuch as it re-
quires the total capital to be paid up be-
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 50,
1898, We're follows:
Personal taxes. Observation-Disclosures. &C. SOS. 90
Special reimbursable tax.......... 1888. 81
fenalty, realty taxes. ................ 305T1. 50
Penalty, personal taxes. .............. 3356.54
Penalty. special reimbursable taxes. 27.ae
miscellaneous ..-.....---.-.-....-. S09 S53 AZ
Total. general fund 81 s42 os4.35
Special and trust fund t.. ............ S14 S.93
Repayment to approprlat tons. 145, 723.t4
Miscellaneous receipts, United States. % SOS 90
Total receipts, .;....,........... s5s25, 1881
Amount deposits Treasurer United
States D So, 443. 81
The Commissioners again call attention,
with much qualification, to the fidelity with
which the taxes are collected. For the year
which ended or June so, 1894, there is of
course considerable amount of outstand-
ing tax, which sum will be practically
eliminated during the current year. The
total sum of unpaid taxes. however, from
1871 to l9oi, period covering twenty-siX
years, inclusiyely, is only 800, SOS SO, or an
average of about $3.50 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 $f2SI0. 46 on account of realty tax, S31,-
34S 20 on account of personal tax, $40 S5j rs
or account OF miscellaneous collections and
reduction of S15,S1I.45 on account of pen
alties and interest making a net increase
ON account of the general fund of $13S,
1919.
The collection of personal tax arrears by
employees assigned to that duty has proven
very successful During the fiscal year
ended June 30, 1908. the collections on ac-
count of arrears of personal tax aggre-
gated $G6055.51, result due to the appro-
priation of $500 made for that purpose.
Ihere remains unpaid on account of the
personal tax levy of 1904 the sum of sl5,-
44S11, and of 1903, 50, 403.41. II is safe to
say that with additional facilities a 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 coli
lector of taxes, where ii becomes a perma-
nent record for the information of parties
interested. The validity of this custom has
been questioned, and while there has been
no judicial decision upon the subject the
CoNl1nISSlOneTS VIII 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 ha nn1t
late years with any degree of thoroughness.
the Commissioners have been seriously han
dicapped by a lack of sufficient auditing
force. The examination of Is 033 vouchers
or semi-monthly pay rolls containing 1860
names, and the comparison of 10000 cou-
pons, which comprises only part of the
routine duty of the Office, necessarily occu-
PIES very large portion of the time of the
clerical force. Even with these demands
tpe books and records in the office of the
water registrar have been examined and
audited to January /, 1904, those in the
once OF the permit clerk of the engineer
department to January 1, 1905 and those
IN the assessors office to March /, 1865.
1t is highly important that the audit of
the books of the assessor the water regis
trar, and other offices in which Hills for
miscellaneous fees are prepared should he.
kept current, in order that the best results
may De attained and the errors disclosed
by such audits may be promptly corrected.
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 weekly
returns OF the fees of the clerk of the po-
lice court, the dockets and monthly returns
OF Iees OF the justices of the peace of the
District of Columbia, and also to EXAM
Inc the books and records of the Insurance.
department, the surveyors Office the office
or the inspector Of buildings, and the office
or the electrical engineer, with RESPECT to
b1ils issued for miscellaneous fees PAYABLE
to the collector. of taxes
No a,,l, - 1.
court has been completed to October !
lSOo; that of the justices of the peace to
July l, 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.
1t also seems desirable and In line with
good business administration that periods
cal examinations should be made by a 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
collaterals 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-
Establishments connected with The District gov
eminent where money transactions are in
yolyed. 1t Is believed that such periodical
examinations 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 ofilce Il g entirely inaprac-
above ref0er&6 10 The 8d111ffoA "a fhel