The sea coast echo. [volume] (Bay Saint Louis, Miss.) 1892-current, 1914-06-20
OFFICIAL PROCEED
INGS BOARD MAYOR
AND ALDERMEN.

Pursuant to special call, special
meeting of the Board of Mayor and
Aldermen of the City of Bay ST. Louis,
Miss, was held at the City Hall on
Saturday, the 18th day of June A. d.
1914, at O'Clock P. NJ.
There were present Hon. L. B. Cap
depon, Mayor; r. w. Taylor, r. S.
Blaize, Edwin w. Edwards and Frank S.
Fabre, Aldermen; Fred. Banderet, Sr.,
City Marshal; r. f. O'Brien, Secy.
State of Mississippi, Hancock County,
City of Bay St. Louis.
To the Aldermen of the City Of Bay
ST. Louis, Miss.
Gentlemen:-
You are hereby notified to be present
at special meeting of the Board OF
Mayor and Aldermen Of the City OF Bay
ST. Louis, Miss, to be held at the City
Hall thereof on Saturday, the 18th day
June A. d. 1914 at o'clock P. NJ.
The object being to receive the
report of the Expert Accountant, and to
consider and discuss the purchasing OF
Coal by the carload for Public Schools
and other city purposes.
Attest:
r. F. O'Brien. LIB. Capdepon,
Secretary. Mayor.
Executed on Alderman Taylor June
18th, 19t4,at 10 p. m.
Executed on Alderman Blaize June
18th, 1914,at p. m.
Executed on Alderman Edwards June
18th, 1914, at / p. M.
Executed on Alderman Fabre June
18th, 1914, at p. m.
Fred. Banderet,
City Marshal.
The Expert Accoutant presented his
report, same was read, and on motion of
Alderman Fabre duly seconded by AL
derman Taylor that the report of the
Auditor be accepted. Carried.
On motion of Alderman Blaize second
ed by Alderman Fabre, that the report
of Expert Accountant be spread upon
the minutes, with the exception of the
Exhibits Carried.
REPORT OF EXPERT
ACCOUNTANTS.
AUGUST sALAUN, JR. Public Accounta Mt,
New Orleans, La.
Hon. L. B. Capdepon, Mayor, and
Board of Aldermen, City of Bay st.
Louis, Mississippi.
Gentlemen:-
In accordance with our agreem ent, we
have carefully audited the books of ac-
count of your City for the peri cd of four
years covered, between April 18th, 1910
and April 11th, 1914, inclusive; and beg
leave to submit herewith our report
thereon.
We find the system of accounting very
deficient, the principles of single or
double entry bookkeeping not being OBJ
served. In course of our report we call
attention to the system in vogue, and
which we found was operated without
regard to any Control Account or the
use Of subsidiary ledgers, Cash Book, or
Journal, so necessary to bookkeeping
methods and in our opinion indispens-
able to any organization whether
municipal or otherwise. The condition
of the accounting referred to necessarily
caused US to spend much more time in
the performance Of our examination than
we would haye spent otherwise, had
more modern or approved methods been
in use.
SETTLEMENTS.
Attention is especially invited to the
fact that settlement was made once q
month with the Treasurer by the various
parties entrusted with the collection OF
funds.
CITY TAXES.
We find that the taxes collected fol
the years I9i0-ii-12-13 agree with the
amount of taxes collectible as shown by
the Assessment Rolls and referred te
below:-
Assessment Rate of Amount Amount
Roll Taxation Collected Del,
f9IO-i .357. 90 10 13.539.0e $3.50
f9u-1. .427 $500 10 u.25s,2 ,27 2255
isll-i.55o 7o8.6s 10 2o2s5.I 23.7s
1851 .565 So. 20 10 2o.5s997 25.as
The above statement discloses a yearl.
CAS- Q RIA
For Infants and Children
On Use For Over 80 Years