Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1910-04-19

placed it before March 10, the date on
which the payment of the February re-
ceipts were due to State treasurer.
I'm illustrating the failure of the de-
partment to promptly enter cash re-
ceipts in the cash-book and to prompt
ly remit cash receipts to the State
treasurer as required by law. on pages
eight and min of this report, / omitted
a striking example of the unbusiness-
like and unlawful methods of the de-
partment.
&C. H. Crisman, of Branehville, was
appointed agent shortly after it's or
ganization In 1906. During the forty
months of his agency. up to December
81, 1909. Mr.. Crisman had made but two
remittances-in December, 1906. $220.75;
In October 8, 1909, 81, 27450.
Il said to Commissioner j.. B. r.
Smith that Crisman had made but two
r~emittances during his term as agent,
covering a period of forty months to
December 81, 1909, and asked why such
an ~unbusinesslike condition was al
lowed. Mr.. Smith replied that Crisman
was a well-to-do resident of his ma
tive place; that Crisman knew nothing
of bookkeeping; that he (Smith) knew
he was good for what he owed, and so
on and so forth, ad inf1nitum, but gave
no reason justifyfng him in permitting
Crisman to hold money belonging to
the State of New Jersey in his private
bank account for years, in violation of
the rules of his own department and
In violation of the law of the State.
Cashier BIames smith.
II asked Mr.. Dahl, the cashier. why
h. fai1rI a. - -z@1+HI,~ rA,.ar4o nd
remittances from Mr.. Crisman, and he
replied he had repeatedly called Mr..
Smiths attention to Crisman's account,
and Mr.. Smith had always replied that
he would look after Crisman. Through
all this period the department con-
tinued to ship supplies to Mr.. Crisman.
John Thomson, of Avon. n. j., re-
ported a business of $49.50 for Septem-
Der, 1909. The receipt of this money
was not recorded in the cash book un-
til November s, at least thirty-three
days after the set time for its receipt
by the department. 1t is a fair pre-
sumption, with Thomson's report on
file showing that he reported a BUSH
ness of $40 so for the month of Septem-
Der. that he RENTED the money with
the report on or before October 5, in
III Will liz IQiCS vi nv -
partment. The question arises in re-
spect to this money from Thomson, and
in respect to all the other instances Of
like kline mentioned above, what use
were these moneys put to. Did the
commissioner or the chief inspector
have any good reason for permitting
such a condition? am unable to gain
any light on this interesting subject.
stTbora ora dollar and oopt rulings
on both the front and back of the
checkbook stubs, but the bookkeeper
does not use these rulings for entering
his deposits and therefrom %deducting
the checks, thus showing his daily bal
ance. I was surprised to observe that
neither Commissioner Smith nor Chief
Clerk johnson had directed the check
book stubs and checks to be numbered.
1t Is generally a rule to number
checks, and I think such rule should
prevail in this office.
TN debiting the cash account with
the six months interest on daily bal
ances paid by the banks, the name of
the bank paying such interest is not
recorded. I disapprove of this omis-
sion.
Out of state Agencies.
StCllOH ~ vi pdll d vi SlCt iilOlol
vehicle law authorizes the commission
err to appoint agents for the register
ing of motor vehicles and issuing regis
tration certificates and for the exam
lining of applicants to drive motor We
hicles, and the granting of licenses TO
said applicant The latest printed list
gives the names of thirty-eight agents
of the department. Eight of these
-, ~ V~rJr aftu.
three are located in Philadelphia.
"In checking the monthly reports of
the agents, 1 noted that large sums were
in some instances deducted from the
gross receipts for the month. On some
OF 7. B. Nisbet's reports there was writ
ten commissions and expenses On
other reports was written salary and
expenses end on other reports a deduc-
tion was made with no explanatory
words. 1 asked the cashier, Mr.. Dahl,
for duplicate bills for these expenses.
He said there were no such bills in the
department. Later on l discovered that
not only We're there no duplicate bills
for the expenses, but no bills for the
comptroller were submitted by the
agent. No bills whatever were rendered
for large expenditures. For example,
on the monthly report of A. B. Lee
Massena for December, 1909, $215 was
deducted from the gross receipts for
salary and expenses 500 was for sal
airy and S115 for expenses. There is no
Bill for these expenses in this depart
ment nor in the agency. 1 could give
you a great many examples of this
method of doing business, were it nee
essary.
Percentage of Expenses.
'"The percentage OF the amount col
lected by each agent, retained fer fees
and other expenses at the agencies, Is
stated below for the period from Janu-
airy l, 1909, to December 81, 1903:
Nanes Address. Pct.
Joseph H. Forsyth, Camden. .ofoo
| Kenneth H. Slocum, New York. ,O466
w. J. Morgan, New York........... .0469
S. B. Davis, Philadelphia .O4to
s. M. Butler, New York............. .05
A T, Westward. New York......... .0503
A Harris New .0532
T. B. Nisbet, New York............ .0ooS
L. Vanderburg, New York......... .oo'o
G. de Figianiere, Philadelphia. .O6
James Madden, Patersou........... .06
Geo. w. Meredith, Atlantic City,. .O6
C. r. Zacharias, Asbury Park. .06
A. b. LeMassena, Newark......... .ooll
Il. p Raurhenn. Edgewater....... .O610
John r, Rrock. Trenton. ........ .O6S0
VIZ ~ ntI N1,., alxAvran6 OhyU