The Dickinson press., 1910-03-26

City a. disclosed BY the records has
been accounted for. The payments on
of the City have bean made under
due authority. IT. affairs. however.
have been conducted more with a view
to practical results than to conformity
with the statute under which the City
10 incorporated. and to a high standard,
Of excellence In tho keeping OF the ac-l
counts. We shall not attempt to
specify all the particulars in which the
statute has been d~isresarded, but Give a
few points 70 substantiate ,osr statement.
The issueSpf warrants TO the amount
outstanding at November 80. 1909. was
beyond the permission Of the status.
II is to be said, however. that tho
larger part Of them represent payments
on account Of the water system. a vital
necessity. and that the City officials
went on with the project asa work of
necessity knowing that the code pro-
hibited such an increase of Indebtedness.
Under Section 2. Isl. of,t,he code, the
County Treasurer is required TO- furnish
to " the City Auditor a abatement Of
moneys turned over q the City Treasurer
together with .thhe City Treasurer re
ceipt, This requirement has not been.
enfolassced.
Under Section 1851 the bond of the
City Treasurer is prescribed at not less
than the, amount 81 the City tax and
special aasesslaennts Tor the cnfpept' year.
The bond heretofore required, Of the City
Treasurer has been s.. 900. 90.
Under Section !. 702 the City Auditor
is required to keep regular books of &C.
count showing the financial condition
of the City at all times. This has not
been done.
Under Section 2. 10 a separate account
of the moneys in each Of the funds is
called for, but it has not been kept,
Under Section z, 713 the Finance
Committee is required to examine all
warrants paid by the Treasurer and re-
turned to the City Auditor: This re-
quirement has not always been complied
with.
Under Section 2, 753 the City is per-
mitted to appropriate for contingent ex-
penses an amount not in excess of S per
cent of the total Of specific appropria-
lions. The amount appearing in the
annual appropriations for this purpose
has been largely in excess of that per-
centage.
The above examples will suffice to
show that the statutes have not been
strictly regarded. A few illustrations
will make clear the lack of %exactness
that has characterized the City records.
Exclusive of dog licenses the receipts
from licenses as shown by the cash book
was So. 056. so while the stubs of licenses
issued showed only 81, 598.. II. an overage
of $457. 10. This is doubtless due to the
collection of license fees on the street
for which no license was actually
issued.
In the Treasurer's cash book the total
amount paid on warrants, both plinci-
pal and interest, has been entered as
one sum 1t would be much better. and
make a more complete record to have a
separate column provided for interest.
The affidavit printed at the bottom
of bills against the City has been filled
out and sworn to only in%freauently. 1t
should be required in all cases.
Water bills should be made in trlpli-
cate, the original to be ent to the con-
sumner, the duplicate to the City Auditor
as the basis for his entry in the books
and the triplicate retained by the Water
Works Superintendent.
Purchases for the City should be
made only upon properly approved re-
ouisitions.
The collection of Poll taxes has not
been closely followed up, We believe
that some additional income might be
derived from this source.
We think that the defects in the man
ner in which the City business has been
conducted. as illustrated in the COM
ments above, arises from the failure to
have some one official whose time is
devoted exclusively to City affairs. No
official heretofore has received a suHi-
cient salary which would warrant him
giving his entire service and as we
understand. officials have. always had
some other occupation. The Council
should consider whether the City BUSH
ness has moi now reached a volume that
calls for the entire attention of at least
one official. .
II it should be decided that such is.
the case and such an arrangement is
made, the official designated should
famiIiarize himself with the code so
that he may be able to judge whether
contomn1atod acts aro in mo