The Richmond Virginian. (Richmond, Va.) 1910-1920, 1910-12-29

the party paying. and the other.
carbon copy. to go the audttr,
The bill shuld provide u penalty for
using any other form or falling to
use the prescribed form. and violation
Of the statute should be a nisde-
ueanor or felony. as the amount
involved might determine.
! The date for the commencement 81
the act should be far enough IN the
future 10 enable tho auditor to pro-
vide and distribute the forms all over
the State.
I This plan could he made effective
! throughout the State. and would ap-
ply universally. but as to the officers
and departments within the capital
! city. there Is no reason why all pay
ments SHOULD not be made directly to
the treasury through the auditors Of
fee.
I No Check on Receipt.
! There Is now no check in the audi
tors office on the receipts of the sev-
eral departments which collect taxes
and fees. and there is practically no
auditing of the disbursements made
i from appropriations or from the FUNDS
collected by those departments which
collect the funds for their own sup
port There are too many depart
, ments practically assessing taxes,
/ handling the cash receipts and report
ing in bulk to the auditor. who. as he
/ has no check upon them, must accept
the statements rendered as correct.
For instance. the Secretary OF the
+ Commonwealth. not in any sense sup
posed or intended TO be n financial
officer, collected during the past year
! S3s, 900
/ The committee earnestly recon
YT7.4uGa facilities aud
+ increased work In the auditors Of
/ fee. to the end that the office may
accomplish the ends for which il was
] created. and may more and more
carefully scrutinize the expenditures
everywhere throughout the State gov
eminent.
The committee recommends that a
sufficient appropriation be made to
substitute steel furniture for all tho
wooden fixtures in the office of the
auditor and the second auditor and
the treasurer
j Value of Supervision.
AS illustrating the practical value
OF the work of tn. committee. We
mention the fact that. by disputinG
/ the ruling of the auditor and calling
/ attention to a constitutional limit. the
i accountant prevented the expenditure
of an unexpected balance Of $a.645.-
savings which. though not IN them
selves important indicate that the sG-
/ pervision of the committee is pro-
ducing results.
The State must eventually employ
competent men to visit periodically
the counties OF the Stat" ana inquire
into the efficiency of treasurers. court
clerks and commemorative attorneys.
and see that they arc complying with
"a ttA ttG@t t,r
~ property. the sale and redemption
of delinquent lands, making full and
! propart returns OF court costs and
i fines and that other matters affecting
the states revenue and the property
! rights OF the people are having
proropt and faithful attention.
other States larger. richer and
more thoroughly organized than this
have been compelled to adopt this
method Iii Greer to secure fun results
from their revenue systems.
The COMMITTEES suggests that those
departments which collect and dis
burse their own receipts he limited 10
a reasonable amount, fixed by appro~
/ priations. and that all their receipts
60 into the general fund and that any
saving thus r. cured he applied az far
as needed to Increasing the efficiency
Of the supervisory work or the audi
tors ONCE.
/ Prudence In Expenditures.
! While the search for new sources
! OF revenue proceeds. the committee
urges the important work of care
/ fully guarding and wisely expendine
/ the already handsome revenue of the
| State; and here we would remark
that the most essential and unques-
tionab,e expenses. and indeed thoRt
alone which seem to Justify the taxa
| ton of the people. arc those which
| make the government effective in all
! its parts. Parsimony In dealing Will,
| the essential departments OF the gov
eminent coupled with generosity or
; extravaganza elsewhere. would seem
! to be the very essence OF govern
/ mental folly. The committee, there
fore. urges expenditure on those de-