Evening star., 1914-01-22

1874: February !, 1915; April 80, 1878.
and June II. 1873. all of the contributions
of the District toward the expenses of
the District government from July 1. 1874.
to July 1, 1878, became subject to adjust
ment on the half-and-half plan. and to
set of against the advances under acts
OF July 81, 1876 and March 3. 1871, ano
all other advances made by the United
states toward the partnership account
during that period and
That, under the act of June IL, 1873,
said advance of 81 ,OO3. 2557.24 became one
item among many other advances to the
District of Columbia by the United States
from 1874 to 1878. all of which were a
part of the general partnership account.
subject to adjustment under the act OF
1874 and the act of 1878 thereby exclud-
ing it from consideration and payment as
a separate item Of said account; and
That. except as a set-of against the
larger amount advanced by the District
toward the general partnership account
during those years. this claim OF II 1,oG',-
257.24 has no merit and is entitled to no
consideration whatsoever.
Effect of Legislation.
'''rhe effect of all of this legislation was
that all of the aforesaid advances by the
United States were settled by set-off July
I. 1878. as was contemplated by the act
of 1874. although official adjustment
nor audit of the partnership account has
been made, so far as is known to your
committee.
In explanation of their report these
accountants say:
=" In making the examination and
analysis of the general account essential
to full and complete statement of the
363 interest account we have completed
much of the work necessary for our re-
port on the general account, which we
will make as soon as completed.
The payment of interest on the 3.65
bonds is but one of the many items con-
sidered in this general account: but ow
ing to the fact that the statement Of this
interest account covers certain fiscal
years prior to July 1. 1878, which fiscal
years are not covered by the general ac-
count we deemed it necessary to make
a separate statement thereof
These accountants admit that they
have gone into the general account after
July l, 1878. but have omitted going into
the general account prior to 1873, during
the very period in which this advance of
interest was made.
Exclude District Side.
They have thereby excluded from their
report. and apparently from consideration
by the committee and by Congress, the
District side of the general account,
which the mandatory provisions of the
acts of 1874. 1875 and April 30. 1873. re-
quire should be taken into consideration
in tine adjustment of the expense ac-
count of the District government, includ-
ing interest on the public debt (Act OF
June 20. 1874, and February l, 1859
The joint resolution 1O7 recites that
the subcommittee was appointed to in
trict of Columbia and the federal govern
ment'-the whole account and not a part
of it, both sides and not one side only.
by ignoring the instructions to the
subcommittee and by ignoring the plain
provision of the law as to an adjustment
of the District accounts for that period,
and by segregating four items from
among others of equal rank requiring ad-
justment, these accountants have brought
about wholly erroneous showing. They
have thereby made it appear that the
District is indebted to the United States
in the sum of over a million dollars,
whereas an examination Of the general
account, according to the auditors re-
ports from 1874 to 1878, certified by the
commissioners Of the District of Column
bia. shows that when adjusted. as re-
quired by law, the balance is the other
way, and that the United States now
owes the District about s1,3s2oOo.
Consideration Partial.
There is not a line in the accountants
report, nor in the report of the subcom-
mittee, nor in the report Of the full com
mittee, to show that any consideration
had been given to the act of 1874 and
related acts IN connection with H. ]. 1O7
Nor is there a line in the record of the
proceedings of the House of Representa-
tives when the joint resolution was un-
der discussion to show that any one
had given due consideration to the act
of June, 1874. nor any consideration what
soever to the related acts.
Full and complete knowledge of the