Evening journal., 1913-07-11
$4l,lO5.67
OWED CITY
in TAXES
Special Auditor Finds Amount
Due after Examination
of M'CalpS Books
CITY COUNCIL FINANCE
COMMITTEE GETS REPORT

UUmMlIlEE uElS hEFUhl
City Council last night received
through its finance committee a report
of the exhaustive audit made Of the city
tax books for the years 1908 TO 1907
when former Tax Collector George it.
Mccall was IN Office. This audit was
made az the iustigation Of the finance
committee OF the last Council Of which
Oolcnc W. b. Stover wus chairman He
also Is chairman OF the finance commit.
tee of the new Council and submitted
the report st last nights meeting. a.
the same time explaining that the re
port was 80 lengthy that il would have
20 be studied before any further action
could be taken. Colonel Stoyer said IL
cost The city some money to obtain the
audit but he believed the expense was
justified by the results obtained
The report covers eighteen typewrit.
Zen pages and only the introduction Of
Clifford =. lszard the expert accountant
who was employed 60 make the audit.
WAS read. The reading Of pages Of figures
being dispensed with on motion of Col.
onel Stovcr The report was then re-
The report shows that Mr. McCalrs
cash hooks set forth total Of SAL. .1OJ.07
uncolccted after dcducting excess de-
posits less 3 per cent. and in tum sub.
lecting the balance 20 a penalty charge
Of per cent
The statements taken from the cush
books IN the several years Mr. Mccall
was IN office including errors discount
a MI 80 Coll.
1908. taxes. 1881 ,S2i32. net cash,
s3Gs. s.75J.55; 1904. taxes. 1894. SOC .O5: net
cash. SO.il6.Sg: 1905. taxes. Sl00,
7l6.27; net cash, $3.50. .s3sa7; 1906. taxes.
Si0l06l1O net cash. S304. 1864; 1907
taxes. S43l 81 I 80; net cash. $fI5l76g0
MIR. lszard's Introductory remarks fol
lows
rhe report is in detail and In tho
Introduction TO Il Mr.. lszard sets
forth the following
Wilmington. Del, May l. 1913.
Mr. Weller Il. stoyer. chairman of
finance committee Of City Council.
Dear Sir:--ln accordance with your
request. have audited the books Of
the city tax office IN the Northern Dis
trict for the years 1903 20 1907, inclu-
sivo, and herewith submit the neces-
sary statements. TO show the total
amount delinquent for the Ave years.
The statements made up from the
cash books I'm the several years show
additions and subtractlons on ac-
count OF errors; this Is due to col
lcctions. account OF one year being
entered I'm tho cash book of another
year A small note AZ the end of the
statements shows row the different
years we're affected
The statement of receipts and de-
poalts s1.73a66 IN excess of cash book
lentrics this should represent the
amount Of cash received on account
Of partial payments. the same not
being entered IN the cash book, II be-
ins customary 10 make such entry
only after the entire accounts was
paid. and since | was not able TO
obtain this partial payment lief from
tho collector. | was under the noces-
lsity of showing in the delinquent list
the full amount of the account and
dcducting at the bottom of that i've
year list the amount Overdepositcd,
S7.739.66. Horse tax is deducted
from the deposits for the five years,
since those amonnts we're deposited
with the general collections.
The summary OF the several years
explains itself, the detail Of Increases
and decreases arc shown on the state
mcnts Immediately following. The
total of S46.5i9.36 for the hvo years
represents the amount uncollcctcd
according TO the cash book entries
but the excess deposits less per cent
must of course be deducted in order
to know the amount still due the cits
and this balance In turn will be sub.
ject 10 a penalty charge OF 5 per cent
making o total OF 41.10567.
Tho detail statements explain
themselves. it would be tremend
GUS undertaking to comment on tho
different items. they represen; errors
largely. both in the return book anS
bill book Ono item, however. need.
10 be called 10 attention; in 1907 th'
collector took credit In his cash hool
for payments made by three OF thi
public utility companies OF the city
amounting TO S21, ,9e290. when the as
sessment had not been made through
his return book Each of these state
ments has been started With the as
sessment for the year as disclosed b.
the audit. hut since the Council minu
tes only show the total charg
against both districts and the figure
for the separate districts were no
obtainable from any other source. NJ
j comparison can be made, this fac
, remains. however that all open item
in the return books were taken up ol
, the working sheets; after determin
ing tho total OF thc assessment 70
{ the year Il was multiplied by Sl5C
and taking 70 into consideration tn
colored and halfrate items. Il worke'
out to the assessment as shown Il
these statements The books we're II
wretched condition. the arrangemen
of the books is also very poor, and
would suggest that an entirely dif
, ferent system be adopted in orde
that the auditor may have prope
. control.
CLIFFORD e. lSZARD.
Auditor