Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-12-31


10 him since he assumed office. may be
placed at $s.451.50. This amount is about
what he can figure on as the average
future compensation of the office, the re-
port indicates.
Must Fill Double Role.
The incumbent of the office of auditor
a lawyer of no mean ability. members of
the bar point out and the compensation
Of 5000 annually is not considered an
exorbitant price to pay for the services
either Of q good lawyer or an expert ac-
countant Much less is it too great a
salary for one who combines both quail
fications. it is asserted.
During the forty-Six months he has
been in the position Auditor Dent has
passed on S25 accounts referred TO him
for audit. The average gross fac for d
report Of the auditor has been 5000.
The total gross receipts since January,
1910. have been sci 1875.
The year 1872 was the best Of the four
reports Auditor Dent During that year
the gross receipts of the Office were ST.
Ei'i; The year 1910 shows the smallest
receipts, being S1O.6iI.1S. In 1911 the
ditors fees aggregated So. ISo-29 and
during the ten months of the current
year his charges for services have to-
tailed s11.1f525. This schedule shows an
average gross receipt Of S1i, 13S 40 an
nually, or of $1,11S.2O monthly
The auditor. however. requires the
services OF a stenographer, a typewriter
and frequently an assistant accountant.
- We'll as legal assistant. When these
expenses are added TO the ordinary cost
of printing stationery and Office ex-
penses. total expense account of about
-. 50 is reached. When this sum is
deducted annually from the total receipts
OF the office the average net income
which the auditor receives for his per-
sonal services falls short of $1,000.
Net Income Shown.
Schedule Il attached to the report OF
auditor Dent shows the net income re-
ceived by him since he took oyer the Of
ice in January. 1910. From gross in
come of $J4, 1872 he deducts extraord.-
nary expenses of S1,J91.O3 and general
expenses Of $14542.e0, making total de-
duction of sic. 1894. This leaves a net
income of 3S,O6S.31 for forty-sx months
IN average struck from these figures
shows the annual net monthly income to
nave been sS21.46 and the average an
nual compensation to have reached only
S99295 81
IN a schedule marked Il Mr. Dent
shows what he calls a normal net income
Of the office. Starting with the gross re-
ceipts Of SOD. 1925, he deducts total
~ sS.1JS.IS received in fees from cases
left unfinished because of the protracted
illness of Col. Payne, the former auditor.
The balance Of $40. 4sS.47 shows what the
eeS have been ON the work assigned to
ne new auditor by the court To,reach
net average the auditor has deducted
Tpenses for the whole forty-six months
nf his incumbency, Sl3.091.04, which
leaves the net receipts for the forty-six
oaths from the cases referred to him
a. Dividing this sum by forty
the number OF months. discloses a
,nthly net income Of 5000. which
uiipIied by twelve makes an annual
Ite-.fS lac af K
Auditor Dent has attached to his re-
ut an itemized account of each fee
rceived by him. The highest fee is
,i.5U1 In any case and the lowest
81. The ten-dollar fee predominates
md the twenty-dollar fee ranks second
~ Ill references only s10 was charged
81 each case. and i'll i07 cases the
auditors fee was $50 for each audit
IN only six cases has the charge ex-
.eeded $1,000 In these references the
auditor charged S1.4J0 in one case
$3.50 in another. s1.15o in a third
case. S1.119 in the fourth and sl.02U In
the fifth. The sixth and highest fee
OF s1.500 was charged III a case "in-
herited" by the auditor from his prede-
lessor, This charge was made in a
Ht.gated case OF II. II. Gilfry against
the District Realty Company, inyolv-
ing extensive realty holdings of former
Senator Clark of oMntana and Mr. Gill
fry on the Bladensburg road.
No Charge in Some Cases.
OF the eo5 cases audited by Mr.. Dent
he made no charge whatever in fifteen
cases. either because OF the small amount
involved or because Of the unfortunate
situation Of the lItigants. Seven fees
are considered uncollectable by the
auditor and in sixteen cases his fees have
not yet been received By him
Mr.. Dent explains that if his report is
not detailed as much as might be ex-
pected. ii is due to the fact that he found
there existed no custom OF accounting for
fees wren he took charge of the Office
The assistant 10 the former auditor as
Sured him that only meaGer accounts
We're kept and as the auditor considered
the net fees TO he his private income.
nc did not anticipate an occasion for ex-
tended bookkeeping OF the financial af
fairs Of the office. AS men usually are
not accustomed" says Auditor Dent ITO
keep such records of their private in
comes they are Of public moneys. il
will be readily appreciated by the cour,
that no record of fees and expenses
vould ordinarily be available from which
10 obtain the information requested"
Mr. Dent tells the court that he is in
formed his charges have been regarded
- reasonable. Calling attention to the
schedule showing the average fee To have
be.n below $50 the auditor states: This
classification shows that by far the great
- number of the fees are small. viewed
certainly from the standpoint Of a pro
fessional man. and ! believe. too from
the standpoint of a layman: generally
rising 10 considerable amounts only in
matters Of extended litigation.
Prom q recapit ulation Of these fees i
viii be seen that in more than - pc
cent of the eases the fees were SO q.
less: in more than - per cent they were
81. or less. in over ~ per cent they wcr,
80 or less; IN over - per cent 50 oil
less: in 81 per cent they were So oil
less; in over - per cent they were 81.
or less. while in less than 20 per cent 81
the cases did the fees exceed $50: anC
in only IL per cent did they exceed 500
and in but little over per cent 500; tn,
bulk of the larger fees being only il
seriously contested eases and aggregat
inS $1,000, or almost one-haIf of the