Evening star. [volume] (Washington, D.C.) 1854-1972, 1906-12-04

lector Of taxes after Il has been duly re
+ corded. In order that 1t may become per-
manent record for the Information Of par
ties interested. This question has not been
| decided by the court. but an enactment by
| congress legalizing the custom would. In
| the opinion Of the Commissioners, be ex-
pedient and desirable
| 1t Is also admitted that the provision of
the law authorizing the collection OF de-
| linquent personal taxes would be more ef-
fective II some formalities were required
before the seizure Of goods and chattels.
In framing the law It was doubtless the
| Intention to strip 1t of all causes Of delay
| In Its execution, but actual operation has
| impracticable. One plan that is suggested
provides Tor suing delinquents before Jus
| tces OF the peace for all sums OF one hun
dred dollars or less. SELLING the property on
| writ OF execution and selling or holding the
| same IN abeyance pending the discovery Of
| ownership or the ability of the owner to
| pay. 1t Is, therefore, recommended that
the provision Of the personal tax law au-
| thorizing seizures be so amended as to al
low the collector at his option either to
distrain or sue the delinquents in amounts
| $loo or less. and also to make the certificate
| OF the collector OF taxes as to amount due,
etc: conclusive without the presentation OF
| books In court.
The pursuit Of de.nquents has been un-
| RENTING and the wisdom Of Congress in
| providing an appropriation for the payment
OF bailins or collectors. has been demon
strated by the large amounts which these
| employees have obtained from persons who
otherwise might have ignored their obliga-
| lions.
| Provision should also be made by Con-
! gress for clerical force to handle the largely
| increasing business Of the Office due to the
| change In the method of collecting water
| rents. At present these rents are collected
on $1,000 bills rendered annually and $500
gate OF $1,000 bills. collected. entered on the
books, receipted stamped and delivered
during each fiscal year. When the change.
which Is now being made. is completed the
or $500 bills to be collected every three
months, two of these collections occurring
during the busy seasons Of March and May.
when the force Of the Office is engaged In
the advertisement and sale Of delinquent
| taxes on real estate and the May collection
| OF taxes on real and personal property.
This additional labor cannot be performed
by the present force, which is now taxed
| to its utmost.
The collection OF taxes Is thoroughly and
ehciently done. The average amount of
years does not aggregate more than 81 600
per annum out Of yearly revenue Of over
s., 100000.
Auditing District Accounts.
The Commissioners are continuing their
earnest efforts to secure q complete audit
| Of every branch OF the District government
I which has to deal with the receipt OF
| money or wherein supervision Of account
books is a matter Of public safety.
The work OF the auditors office during the
past fiscal year has increased with the ex-
| penditures of the District government The
| amount Of work performed during the fis-
cal year 1905 Is largely in excess Of that
auditea invo,vna fbs i'e ne CLAIMS ms
| about $1,000 bills for supplies and services,
numbered 2O,O64. In payment Of which 51,611
| checks. aggregating So, $50. 35s.O3. were is
| sued. While this branch Of the work neces-
sarily occupies q very large portion Of the
| time Of the clerical force, 1t comprises only
| part OF the routine duty Of the office. The
| of taxes, the audit Of the books Of the as
SCISSORS Office, the water registrars Office
and other offices where receipts for miscel-
laneous revenue are prepared: the audit of
| Police Court and the several justices Of the
| peace; the preparation and rendition Of the
accounts of the disbursing officer of the
District; the examination of reouisitions for
supplies and services for the various
branches Of the District government; the
examination and audit OF inspectors reports
on street cleaning work: the examina-
ton as to titles. taxes, area. ETC., in
land acquired by the District through
purchase and condemnation; the examine
| ton and registration Of Official bonds, and
| tracts and sureties on contract bonds, con-
| stitute other items Of work performed by
the auditors office during the fiscal year
| 1905
It is highly important that the audit of
the books OF the assessor, tho water regis
| ter and other offices In which bills for mis-
| eellaneous revenue are prepared should be
kept current In order that the best results
may be attained and the errors disclosed
by such audits may be promptly corrected
Only one clerk from the auditors ONCE
can be spared for this work, in addition to
| which he Is required to audit the weekly
| returns Of fees rendered by the clerk of
| the Police Court In connection with the
cases entered on the dockets Of said court:
the weekly returns of fees rendered by the
clerk Of the Juvenile Court; the monthly
returns Of fees rendered by the justices of
the peace for the District of Columbia in
| connection with the cases appearing on the
| dockets kept by said justices, and to pre-
pare the abstracts and accounts pertaining
! to such audits for transmission to the au-
ditor for the State and other departments;
also to examine the books and records of
| the permit clerk of the engineer depart
ment, the insurance department, the sur
veyor's ONCE, the Office Of the inspector Of
| buildings and the Office Of the electrical en-
| gineer with respect to bills issued for mis-
| cellaneous fees payable to the collector of
| taxes.
In auditing the books and records of the
| assessor. the water register. the insurance
| department, and all other offices where
bills are prepared for miscellaneous fees
! payable to the collector of taxes the au-
| ditor's coupons detached from the tax bills
bills for special assessments, water rent
bills ana other bills Tor miscellaneous fees
| paid to and receipted by the collector of
! taxes, are compared and checked with the
| entries in such books and records. The num-
Der of such coupons compared and
| checked during the fiscal year 1905 is
| about 100000.
Present Condition Reviewed.
The books and records of the water reg
| lister have been examined and audited to
| July 1. 1905; those Of the permit clerk of
| the engineer department to April 1, 1908;
| those Of the assessor to March 1, 1906;
| those of the insurance department to July
| 1. 1905: those of the surveyors Office to
| July l. 1905. No audit has yet been made
| of the books and records in the office of the
| inspector of buildings and that of the cleo
| trical engineer. This work will be taken up
| at an early date. The audit of the books
| and records referred to, so far as COM
| pleted, has demonstrated the Importance
and necessity Of this work. as shown by
detailed statements from time to time SUBJ
mitted to the Commissioners. In order that
| the best results may be attained, these
audits should be kept current SO that
| errors discovered may be promptly cor
rected.
The attention of the Congress Ia again