The Montgomery advertiser., 1906-07-04

tatta E1CciPAs tueh tue fnutilaIe0 re- ceipt should be pasted on the stub with an explanation given on the stub Again should 1t be necessary to use receipts in this way they should be removed from the extreme back of the book in- stead of scattering through the hook as in this case.
 T would also call attention to the fact that on September 2S. 29 and 30. 1905, the last three days of the fiscal year. the clerk paid in to the treas urer $1.904 90 while his collections for ten days had only been s551 25 and for the entire month only SS41. 03, thus making at least SLIGO or more held back at least thirty days
 The shortage of S1,13O. 25 in the &C., counts of the city clerk, for the three years from October 1. 1901 to Octo- ber 1, 1904, was due to the license ac- count and the sale of cemetery lots These items are set out by MT. Cole in full. with names and dates.
 Treasurer Complimented.
 MT. Cole, In his report on the ac- counts of the city treasurer, pays that official. R. s. Williams. high compli- ment
 q find" says Mir. Cole. the treas urer's books both neatly and accurately kept. There Is no criticism to make here except in the system used which.
 
 T do not suppose that compli- mkent paid the treasurer from myself would add to his popularity or the high esteem in which he is held by the ma yor and aldermen, but, if so, will be glad to add my testimonial.
 In this connection Mir. Cole calls at- tention to the law which requires the treasurer to report to the mayor the failure on the part of any officer, em- ploye or agent of the city to pay over the money collected by them.
 Reviewing the financial condition of the city government. MT. Cole says:
 "The deficit of October 1. last. was s62,477.Ss. Therefore. the present ad- ministration has reduced the deficit during the eight months administration S5s.979.43."
 Under the caption of "recommenda- tions and suggestions" Mfr. Cole sug- gests that deeds to cemetery lots should be numbered and padded
 At present" he says, "the deeds are lost. scattered and unnumbered. and it IS impossible to have proper check on this department"
 continuing he says:
 There is absolutely no system what ever in the matter of selling sand and gravel tickets. These tickets are kept by the thousand lot In an unlocked drawer where anyone can sell them or pocket them. would suggest that these tickets be printed, numbered and signed by the treasurer and that the treasurer be custodian of the tickets. :"
 Referring to the office of City Sexton, Patrick Ryan, whose books are report ed as neatly and accurately kept, MT. Cole says he does not think 1t a wise plan to allow the sexton to collect burial fees
 WaterwOrlss Department,
 Coming down to the Water Works Department, MT. Cole says he found the accounts practically correct. He makes suggestions as to changes in that an adding machine be provided for the office. He also suggests that the department be required to deposit it's money with the treasurer more closely than has been done in tho past.
 As to the office of the city market clerk, H. D. Long, MT. Cole reports that '"the books in this department were not written up at all for the current year and your auditor made his recapitula- tions direct from the stub books" He suggests that. in this departm ent, the collections should be turned over to the treasurer daily as required by law. Reporting on the books of the chief of police, W. H. Taylor. MT. Cole says that not an error was found on the books of this department since Decem- Der l, 1905.
 There has been," he says, "a vast improvement in the bookkeeping in the last seven months and the office force is to be complimented on the condition of their books and papers during this period"
 A simple paragraph is devoted by MT. Cole to his report on the books and accounts of c. L. Floyd, superin- tendent of the public schools. He says that all moneys collected by him have been properly paid to the city treas urer and that his books are kept lin good form, accurate and neat"