Evening journal., 1907-07-02

next session Of the General Assembly
convenes, you will be in a position to
know what changes, if any should
be made in this regard.
Subjects For Consideration.
As IL is not the primary purpose Of
this letter to call attention 20 what has
been done, but rather TO give consider
alton 70 matters OF future concern,
desire to call your attention TO a few
of the subjects which should be con-
sidered by the present Council.
For convenience l have arranged
them under appropriate heads as fol-
lows:
Auditing present system OF ac-
counts as a whole, is cumbersome and
inadequate to make up comprehensive
statements of the city's financial stand
ing.
While no particular complaint can
be made as to the system in force in
any one department. yet considered rs
a whole. they appear unsatisfactory
The auditors Office has different
methods Of receiving reports and ex-
amining the books of The various de-
partments, necessitated Of course by
the different systems Of such depart
ments. Until a uniform method Of
keeping accounts is adopted, Il will
be practically impossible to know the
exact financial condition Of the city at
any one time For these reasons 1
think it would be proper TO have a
skilled accountant go over the ac-
counts of all the departments for tie
last fiscal year, examining the same
carefully, and reporting from his find
ings what uniform system should be
adopted. This can be done by secur-
ing the services Of special auditors by
compensating the office Of auditor suf-
hciently to secure the services Of a
person competent for such work. Our
accounts should be adjusted so that
the business Of all the departments
could be included in one book of re-
ports rather than in the various
pamphlet reports under the present
system.
Should Increase Revenues.
Revenues.-The increased cost In
operating the city government and
maintaining the public works due to
natural growth, increased cost OF labor
and materials and modern require
ments. makes it imperative that our
revenues should be Augmented. In
looking about for ways and means 70
this end. have found some things that
may merit your consideration They
are as follows;
(a). I find there is very good reason
for the general complaint as to in
equality in assessments of real estate
This Is so fragrant that some new sys-
tenn should be adopted for making as.
sessments. 1t seem entirely feasible
under our present laws 10 establish the
plan Of assessment now in force in
New York city insofar as the same
may be applicable TO local conditions
but TO put that system in force would
probably require the appointment of a
sufficient number OF special commits
sioners who should complete their
Of appraisement in time to re-
b. to the Board Of Assessment, Revi-
sion and Appeals when that board re.
vises thea ssessment made by the as
SCISSORS. While the values fixed by
such commission would have no bind
ing force. they would furnish a basis
which the Board Of Assessment. Revi-
sion and Appeals could consider and
tN'HN AhotAaA do tlt4 oiltulh httNl Wise
when revising the assessment. This
is strictly in line with the recon-
mendation included in one of the ques-
tions afhrmatively voted on by the
people at the last election.
(b). The ordinance relating to
licenses for places OF amusment,
shows. exhibitions and nrr1lc repre-
sentations should be amended so that