Evening star. [volume] (Washington, D.C.) 1854-1972, 1907-12-03

COLLECTION Oh TaXeS.
TIE aggregate receipts Of the govern
Gent of the District of Columbia through
tne collector of taxes during the year
ended June 30. 1907. were as follows:
On account of
Realty taxes. go, s0S 30
Social rembnrsabie tax 1926 30
Penalties and interest. ............ 1903 10
Miscellaneous collections. S3s.IsS 30
Special and trust funds. .......... 959.949 %
Repayments to appropriations. 169.6:O 10
Miscellaneous receipts, United states 1B.ISo J3
Aggregate Viii, 10 w
The Commissioners will again present to
Congress the measure which failed Of
enactment in the last session. known as
H. r. 25476. Making personal taxes In ar
rears a personal claim against the person
owing such tax to the District of Column
bia.'
1t is also important that an amendment
to the tax sale law should be enacted
which will allow the return to the collect
ors office of the report OF tax sales HE'D
with the recorder Of deeds for record.
The realty tax continues to De coilected
with great effectiveness. the average bal
ance of unpaid taxes for the last twenty
years being less than $4,000 per year.
Much attention has been devoted by the
Commissioners to securing a better sys-
many improvements have been adopted
The records now give thorough ano
comprehensive statement OF all recelpts
and expenditures, showing the various
amount collected on each item t,ereof
and the expenditures in detail therefrom
on account Of appropriations and OF spe-
cial and trust funds. BY means of the
general appropriation and revenue account
Is shown the aggregate amount Of reve-
nues received, the amounts payable there
from, and the resulting balance In this
account represents either the amount OF
surplus revenues received by the District
in excess Of charges on account of ap-
Of a deficiency in the revenues to meet
advances made on account OF appropria-
tons. the amount due the United States
for advances made In excess of revenues
received.
There exists however, an urgent neces-
sity for the adoption OF well-organiZed
and centralized system of accounting con-
troll of the finances of the District of Co
lumbia, together with thorough analyti-
cal system Of bookkeeping, SO as to show
not merely the receipts and expenditures.
but also the actual yearly cost Of running
the District Of Columbia, and whether the
expenditures were made so as to obtain
the greatest economy with the highest eff
fciency. 1t Is also important that there
should be more thorough auditing of
the books of the assessor ard the collector
Of taxes. and in order to secure this re-
suit it will b. necessary for Congress to
supply an additional force. for which an
estimate has been made. With this addi-
tional force II will be possible to institute
q system of accounting similar to that in
use in business corporations. and which
will show the payments for ordinary cur
rent expenses and those involving capital
outlay or for other permanent govern
mental properties or assets purchased.
New System Needed.
In connection with the control of the ac-
counting OF the District of Columbia al
tention is also invited to the fact that
quite a large part of District appropria-
tions are paid annually by discussing Of
ficers other than the disoursing officer for
the District OF Columbia upon vouchers
which are not audited and approved by tn >
auditor of the District. The result of
this syst m is that the District loses the
accounting control over tie moneys so
paid. There are less than twenty
seven such appropriations. The Difficult
ties and embarrassments attendant upon
the present system are frequent, and the
Secretary of the Treasury, realizing the
homogeneous situation in forwarding the
estimates of appropria lions for the Dis
trict of Columbia for the year 1901
recommended the enactment of legislation
10 the following effect:
That hereafter all estimates and requisi-
lions affecting the revenues of the Dis
trict of Columbia shall b. submitted &c
the Commissioners o. the District, ano
all payments from appropriations. ans
part of which is chargaable to the SAID
revenues of the District OF Columbia. oil
repayments to appropriations and collac.
lions increasing the revenues shall be-
made through the tficials OF the District
except in the case of the sinking fund
which is otherwise specific Ally provided
for by law. and all accounts pertaining
thereto shall be settled by the auditor fol
the State ard other departments.
The CORNERSTONE have the honor Il
recommend that the suggestion of tn.
Secretary Of the Treasury as embodied In
this proposed enactment be enacted int
law
The Commissioners viii continue to give
especial attention to the preso mt account
ing system, and hope to devise method.
which will make a complete check upor
every branch of District revenues, ever
as there is now a thorough and rigid ex
animation of every dollar of expenditure
The Commissioners will. during the com
Ing session Of Congress- ask the enact
ment of legislation which will provid.
that deposits made with the clerk of tn.
Police Court remaining in his hands fol
three years from the date of deposit bs
forfeited and paid forthwith to the col
lector of taxes part OF thu revenues 81
the District of Columbia This law /.
wandered necr -sary By the fact that til,