davidaulloa/AmericanStories huggingface dataset:
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

ment's consideration would have
shown that it was issued solely with
the object Of protecting the interests
Of the property owners. and not from
motives of idle curiosity.
CITY CLERK.
Collections Made BY City Clerk: In
checking to the treasurers cash book
the collections made by the city clerk
it was found that the latter had omit
ted to deposit with the treasurer the
sum Of $66725
1t was also found that the city clerk
had occasionally retained possession
for a considerable time of improve
ment assessment collections made by
him before depositing them with the
treasurer.
In the presence OF Messrs. Cox &
Bridges, of the judiciary committee
took up with City Clerk Reynolds
on March q, part of the shortages
and all the "hold overs reported
above.
While not disputing the shortages
and 'hold overs" Mr.. Reynolds ex-
planned that he had been in the habi
of retaining proceeds of collection fol
the purpose of purchasing city war.
rants, thereby preventing their being
been followed with the knowledge OF
certain of the city councillors.
On my asking him whether he now
had on hand any collections made by
him for the city. Mr. Reynolds stat
ed that he had about $175.OO, collect
ed since January 81, 1906. This, he
said, he would deposit with the treas
urer before the end of March, which
he did.
Subsequent however. to the above
statement by Mr.. Reynolds, the short
age Of $235.65 in improvement assess.
ment collections was discovered anG
reported to and admitted by him.
It. is evident from the foregoing tina,
there has been considerable looseness
in the method of handling cash ir
the clerks department, and that the
city might, as a direct result thereof
have been a heavy loser.
The city clerk shopld not be per.
mitted to make collection, but if g
OlC " lliiS cllcCt Is duOptoQ, Cnon the
city clerk should deposit all his col.
lections with the treasurer the same
day.
In reporting on the treasurer's de-
partment l have referred to the de-
post by Mr.. Reynolds in the treas
urer's bank account in October, 1905
Of $7.500.00. proceeds Of sale of real
estate to the Y. M. c. A. This pro-
cedure was irregular, and the city
clerk should be instructed not on any
consideration to maze deposits in the
treasurer's bank accounts
Neither should the city clerk, OF
any one other than the treasurer, be
permitted to make entries of cash re-
ceipts either in the assessment rolls
or any other of the books of the treas
urer.
In the accompanying statement OF
the city's assets and liabilities l have
shown as an asset (under the head OF
accounts receivable) the shortage OF
$667.25 reported above.
In the examination of the license
books kept by the city clerk, numer-
Gus blank stubs were found, the cor
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

during the month of March, and ap-
parently between the 3rd and 18th of
the month The treasurers receipts
from March Bird to 18th, according to
his receipt stubs, were $1,O72.0O. while
his deposits in bank were $2,876.2O;
excess of deposits over receipts, ST.
SO42O.
Mr.. Parks is unable to explain how
he came to deposit more than his
books show as having been received,
and the inference is that he omitted
to give receipts for some collections
and to enter the latter in his books.
An examination of the original bank
deposit slips has failed to throw any
light on the matter.
! AS Mr. Parks is certain that the ap-
parent excess amount in bank of ST.
S32.1S is the property of the city, l
suggest that he be instructed to make
| an entry on his ledger. debiting him.
self as the treasurer. and crediting
suspense account with the excess
amount, so that it will be of record
If its origin should later be ascertain
With regard to the $7,5OO.OO received
| from the Y. M. c. A. in October, 1905,
and not entered on the treasurer
| books, the explanation of the oversight
may be that the treasurer has never
made any reconciliation between his
| own books and the bank pass books.
i Had not the examination of the
| treasurer's books and bank account
brought this $7,500.OO to light there
| would have been nothing to prevent
the withdrawal of the amount from
the bank and the misrepresentation
| thereof
! The s7.5O0.OO was, I find, collected
by Mr. Reynolds, and deposited by
him in the bank. Mr.. Parks has no
recollection of having been advised of
the transaction. In this connection
submit the suggestion that neither the
city clerk nor any official other than
the treasurer be permitted to make
deposits in the treasurer's bank ac-
counts. All the city cash should pass
through the treasurer's hands, as pro-
vided by ordinance.
| In going through the treasurer's re-
ceipt books I found many blank stubs.
| The corresponding receipts may or
may not have been used, and the con-
dition of the receipt book is, in this
respect, very unsatisfactory.
In view of the fact that 1 found sew
eral items entered on the Improvement
assessment rolls as having been paid
which did not appear on the treasur
er's cash book wide report on city
clerks Department. and thinking it
to be quite possible that some pay
ments might have been made by prop
erty owners and not recorded at all
l suggested to the members of the ju-
dietary committee that statement be
sent to every person against whom
the assessment rolls showed an un-
paid assessment, or balance of an as
sessment. This was done (see Exhibit
2D on March 80. Up to the present
have not been notified of any differ
ences as regards amounts paid.
The purpose of the notice referred
to appears to have been misunder-
stood in some quarters where a mo-
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28
Walk THROUGH Our Store Our Stock Whether
DRUMHEILER COMPANY nnmmnmu

responding licenses being missing The
explanation was given that the IL
censes in question had been spoiled
or cancelled. They ought, however,
to have been in every case kept on
file or left in the stub books.
General Criticisms and Suggestions.
The foregoing report will, 1 think,
have made it apparent that imperfec-
tons exist both in the city's account
ing system and in it's Office and inter-
nal administration.
These imperfections may be sum-
married. as follows:
The books are incomplete. Apart
from the books of the water depart
ment the only financial books are those
of the treasurer which, in turn, are
simply cash books or cash accounts,
and so contain no record Of the city's
assets and liabilities other than cash.
1t is consequently impossible to obtain
from the books, as they now stand, a
statement of the city's financial con-
dition. Even the books of the water
department, which in other respects
are the most complete, are carried on
cash basis so far as the expendi-
lures are concerned, no entry being
made of liabilities until they are paid.
They, therefore, also do not show true
conditions.
Undue latitude is permitted in the
handling of cash. At present almost
any one. apparently, is permitted to
make collections, and no system of
check is in force. If collections hap
pen to be duly deposited with the
treasurer, we'll and good. If they are
not deposited, it is difficult to see how,
under existing conditions, the treas
urer would ever become aware OF the
fact 1t has been shown in the pres
ent report that improvement asses
ments have been collected, credited to
property owners on the assessment
rolls, and apparently forgotten until
it was shown by my examination that
they had never been paid into the
treasury. 1t has also been shown that
licenses have been issued and the pro-
ceeds relegated to obscurity in the
same way
The lack of central control of
finance is apparent in all of the prin-
clpdl lIIlCHlS wy "illSl iICeAi
the departments of city clerk, city
treasurer and water). Had the off1c-
ials at the head of these departments
been disposed to take full advantage
of their opportunities the city might
very easily have been victimized to an
almost unlimited extent.
Having summarized defects, I will
now endeavor to suggest remedies:
perusal of the figures given in the
accompanying financial statements
will show that your city is doing bust
ness on a considerable scale. During
the twelve months ending January 81,
1906, the city's total cash receipts
from all sources were. in round figures,
1905, 100000, and the cash disburse-
ments $207,0 100000. This fact should
suffice to convince the citizens that
the city's affairs are Of sufficient i'm
portance to merit a systematic and
businesslike organization.
1t would, however, be of little avail
to reorganize the accounting system
unless the reorganization. when eff
fected, could be maintained and con-
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

HOCKETT DRUG COMPANY
Main Street

The city's accounting system should
be changed and extended and gen.
eral ledger should be kept containing
accounts for all the city's assets and
liza bilities.
The following are the specific sug-
gestions that 1 have to offer. Some of
them have already bSsn mentioned in
this report, but are repeated here:
A city comptroller, or auditor. should
be appointed and a central accounting
office created.
The city comptroller should keep the
citys main books OF account.
Every asset and liability of the city
should appear on its books.
A complete voucher system should
be installed. covering all departments,
and a classification of expenditures
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

Quoted in such a way as to produce
the best results, and the best results
cannot, in my judgment, be obtained
unless there is created a central office
to which the existing departments
should be made to realize that they
are financial accountable. At the head
of the office should be placed a city
comptroller or auditor, whose duty It
would be to supervise and audit the
books and accounts of all other de-
partments, to keep the general books
of the city. and to issue warrants for
all payments made by the city. The
appointee should be skilled account
ant with modern ideas and executive
ability, and a salary should be offered
which would be attractive to first-class
men.
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

adopted which would show clearly the
nature of the expenses of every de-
partment.
All vouchers. before payment, should
be verified by: (a) the head of the
department concerned CD the commit
tee in charge Of the department, (c)
the finance committee, and (d) the
city comptroller.
Every receipt issued by the city
should bear printed number, and a
receipt should be issued for every COL
lection. The stock of receipt books
should be kept by the city comp
troller and dealt out by him to the
various departments as required, he
The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1906-04-28

CONTINUED on Page Eighty
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

gave their time and talents without charge and tax
ed themselves millions of dollars to accomplish 1t,
and now they feel we'll repaid in having laid broad
secure foundation for health and comfort in the fu-
ture.
There is wholesome lesson for every town and
city in this great enterprise of the people of the
Crescent City. As in the case here, whenever an
important public Improvement is contemplated,
there was bitter and determined opposition in New
Orleans to the proposed benefit The drainage and
sewerage plan was great innovation upon the sys-
tenn that had prevailed in that city for two centuries
without single sewer and with dirt bitches for
CUTTERS There we're plenty OF knockers and obiec.
tors to say that the old ways good enough and
there were many political grandstanders who sought
to make capital for themselves by ostensibv stand
ing up for the people Physicians were loud in saw
ing that the surface system OF drainage and sewer
age was the BEST for the reason that light and air
were natures great disinfectant and that under.
ground mains in that damp climate could not fail to
bring train Of disease and death. Besides these
ooectlons, coming from OF the Oldest and most
trusted medical scientists, there were engineering
experts who maintain that the new scheme was i'm
practicable and would undermine the foundations OF
the town by concentrating the food waters in too
narrow limits, from which they would overflow with
ruinO0s distructiveness
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

employment. And this may be part OF the reason
why there is suffering among them on the other
eide Of the Atlantic Physicians are fundamentally
unsel6sh. II they were not, the ills OF humanity
would be multiplied many fold. Next to the cure Of
the sfiCted the physicans are everastingly trying
prevent the Affections. In other words, the ply
sicians Of England and Of all other civilized cOun
tries doing their best to prevent physical suffer
ing and insofar they succeed they are deprivi5g
themselves OF revenue-p producing practice.
Humanity owes vastly more to the medical pro-
fession than the mere alienation Of suffering and the
curing OF disease. When epidemiCs are threatened
or when individual ailments are heralded by pre-
mODitOry symptoms, it is to the physician that We
fly as to q rock Of refuge II we were just We
would, perhaps, pay the physician the same fee for
saving from disease we are compelled to do In
we sntfer the full measure OF wasting fever. The
family doctor is the domestic monitor. He is the
food inspector, the drain inspector and our guide
philosopher and friend. Il is he upon whom rely
to ward on disease and IL is only when In spite Of
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

among the people was never better. While it is an
i'll wind that blows nobody good, yet the physicians
naturally believe they have right to live and pro.
vide living for their families.
To wish abundant prosperit" to doctors and
undertakers is to invoke, Indirectly, misery upon
the rest OF the population. Still the complaint of
the physicians of England is worthy of sympathetic
consideration Strangely enough, the profession OF
medicine is about the only one that comes readily
to mind in which the devotees are at work all the
time trying to do away with the necessity for their
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

York in May. Lively interest has been taken In
the experience OF the first commission, and this
second expedition is representative OF still more
influential group OF promoters than the first. The
number OF persons represented is greater. The new
comers will arrive during picking season and thus
the cycle OF observation will be completed. But it
is not to be supposed the party solely with
a view to philosophical inquiry. No doubt serious
intentions to act Is in their minds So it would
seem flom the passage in their first report which
says:
''Seeing that planters are gradually getting into
closer touch with spinning surely it would be wise
for spinners to become closely associated with
planters"
In scanning this report it s evident that British
spinners alarmed at the rapid advance of South
ern mills. II their purpose to come over here
and establish spinning factories at the South, we
can have no objection. 1t would be we'll if every
pound of cotton spun and weaved at the South.
To have our raw cotton sent across to Europe and
there woven and sent to all parts OF the world Is
strange anomaly The report of the British spin
ners says that in cleanliness and organization it is
frankly admitted that American cotton mills are
ahead of English. Their aptitude in schooling raw
help and in converting 'green bands' into export
practitioners within few weeks is the theme OF I'M
qualified admiration. ut might almost be said
that in America emplOye is taught as much in
six days as in six weeks in Lanshire." That is a
depaT tment of business in which English mill own
ers have had less cause to specialize than have
Americans. s--s-.4ss-
What will be the outcome of this new visit from
British spiDners it difficult predict. 1t is prob
able that it will amount to nothing more than the
inroad into the South just after the Civil War, to
teach rs how to make cotton. Very few of the
Northern men who undertook to teach an old dog
new tricks survived the experiment.
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

stantia qualifications Politics il too often
ed as synonym inr graft and ward "heeling," and,
as Mr.. Hughes or New York said the other day,
''t is we'll once iE while to take n look at the
bright side OF things"
The career OF Mr.. OOrtelyOn il n good thing to
think about in this day aud generation for
to preserve in us The odiashOned idea thpt vittue
is it's own reward' The Id copyhook admoni-
tons to work hari, be honest and frugal, have teen
reegated TOO far back Mr.. CortelyOu has demon
strated that they still hold good. He has risen
from comparative obscuritv to IA cabint position and
is slated for the cice Of secretary OF the 'nry
an Office only few degrees lower than the presi
dency itself. And CortelVou is still young man
with bright prospects of further recognition and
advancement.
The rise of George Bruce Cortevnu is remark
able and Interesting He born in New York
July 26, 1862. ucsted in the public schools and
afterward graduated from Columbia, he began his
active career as teacher in the New York public
schools and studied stenographv, hec0miDg law
reporter His ability in this direction gained him
petitions as private secretary various pnblc of
icias in his native city. lie went to Washington
stenOgrapher for the fourth assistant postmaster
general 1t was there shat his work attracted the
attention of President Mckinley and he trans
ferred to the White House as etenographer, later
serving successively as executive clerk, assistant
secretary and secretary. When President McKin.
ley fell at the hand of assassin in Buffalo, Cor
telyou displayed much tact, energy and executive
position. When the department of commerce and
labor was created Cortelyou appointed as it's
first head. In 1904 ho was elected chairman OF the
Republican national committee. AT the conclusion
of this successful campaign President Roosevelt ap
pointed him postmaster general Within a few
months he will be secretary Of the treasury.
Such is the record of an American boy who be-
gan life humbly and has won success along preca
rious pathway without special influence what the
world calls 'pu." There was no precedent for
Cortelyou. He blazed his own way and pressed
forward by his own ability. 1t was because he was
thorough. When he studied to be a stenographer
he determined to be good stenographer and this
prepared him for the next opening. He did not
complain that he was not appreciated or that others
were being advanced ahead of him. He just pegged
away concious that when the time came he would
get his reward 1t is Just such men that the world
is looking for. Cortelyou s not brilliant states
man nor political genius. He has simply made
the most OF hs opportunities and when the call has
come he has always been able to answer "ready."
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

The awards Of the Carnegie hero fund have
brought at least story that is good reading
Rufus K. Combs, Of Midway, KY, was awarded a
ard Godson, bitter rival and political enemy.
GodsOn had entered vault to test a gas making
apparatus and overcome by the fumes. Friends
ard relatives were afraid to enter the vault. When
he declared his intention Uf going in Combs was
pulled back and told that GodsOn was dead, and
that he would surely lose his life if he attempt
ed to recover the body. "There may be some life
in him." declared Combs, as he pulled away and
entered the vault. He carried his enemy to the
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

correspondent OF the New York Sun, desiring
to relieve the low comedy Of the State campaign
with touch of metaphysics, rises to inquire why
it is that only married people weep at weddings.
He might, indeed have simpli6ed his question by
saving women instead Of people, for men, whether
single or mated, seldom weep at all except as q
direct and ply sological result OF imbibing malt
liquor. tragedy on the stage, an election gone
wrong. or six fingers of whiskey will MAKE the
average man cry aloud for blood, but not one ot
these things will cause him to shed tears. Yet
q few glasses OF beer will perceptibly mosten his
evelids and and fairiSh dose Of mixed ale will
make him inundate the shoulder Of the nearest bar
tender. All this OF course, has nothing to do
with weering at weddings for that s a procese
entirely physiological. 1t has it's source, in TRUTH
deep down IN the innate and fundamental hypO
craisy OF woman That woman really feels
sorry for bride is altogether cut OF the ques
tiOn. Matrimony to q woman, never appears as
gamble or a misfortune, as it usually does to Q
man. Your average healthy male spends great
deal less time thinking OF love and marriage than
he wastes meditatiDg upon his dinner or snooz
ing in the harbe1's chair To him matrimony ls
nothing more than an incident-s decidedly pro-
tentious and annoying incident, Perhaps but still
q mere incident, but in the eyes Of women it is
the whole end and aim of existance. Girls begin
planning their trousseaus before they abandon
piptals; old ladies so and 80 years old stillsspend
most of their time pondering and discussing mat
ters matrimonial Pick any woman out Of q
crowd, put her on the witness stand, snd, il she
is honest (this OF course is merely a theoretical
supposition), she will tell you that she would
rather be married on $1,000 year than single on
e1O. 900. Therefore it is entirely unreasonable to
hold that married woman weep at weddings be-
cause they SINCERELY cOmmiserate the bride. Their
real motive is very probably that outlined above.
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

bis vigilance, disease really takes hold Of US that
we honestly believe he has earned his fee.
Sanitation, disinfection, quarantine, bodily ex.
eTcise and care, ventilation diet and thousand
things that help to preserve health are the results
Of study by men of medicine. These faithful stud
ents may or may not realize that all this work for
humanity is bringing ruin upon themselves, but it
has that tendency. This example from England is
only slightly exaggerated instance of a general
condition 1t must be logically apparent to the med
cal profession that the more they do for others the
more they mnst suffer themselves. Surely honor
mnstcrOwn such magnsnimity.
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

Willett N. Hayes, assistant secretary Of agri-
culture, has deserted the peaceful study OF scien.
t6c farming and taken up the dificult task Of
improving the human race. he has appointed q
committee to take up and divise means Of record.
ing the values Of the blood Of the different races
DR.. Hayes, while head Of the Minnesota experi.
ment station, worked Aith plants and animals
and gave his heredity ideas full play, and now
wants to apple HE scientific deductions to human
beings.
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07

10 all the great crowds that attended the fuueral
Of MRS. Jefferson Davis in Richmond, Va, there
were few more conspicuous figures than that Of Jas
d. johnson, negro 20 years old. He drove the
Davis family carriage, as be bad driven it at the
funerals OF Jefferson Davis and OF Miss Winnie
Davis. He was Jefferson Davis body servant in
tne ola days and was with him at the time Of the
capture. In oil the years aimee then he has heen
devoted to the family and familiar figure at Con.
Iederate reunions. He is tall and straight "a the
Indian mother from whom he proudly claims de-
Okolona messenger. (Okolona, Miss.) 1900-current, 1906-11-07
THE NEW ORLEANS SPIRIT.

He CITY OF New Orleans has Just
completed a great system of
drainage and sewerage at cost
OF $24, 600, 900, to carry off the
flood waters which formerly
Overran the streets and TO get
rid OF the surface sewage which
filed the cutters with disease
breeding filth and corruption.
The task was gigantic one, but
the eDterprising citizens OF the