The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1915-11-04


For some reason, which we
have been unable to ascertain.
the city commissioners have
never called upon the surety on
the bond of the tax collector to
make good the $14.000.00 deposit
ed to his credit as tax collector
and lest to the city.
The receivers of the state bank
have paid the city three thousand
(S3 ,000.00) dollars in dividends, and
will, perhaps, pay the city few hun
dred dollars additional.
We have endeavored to ascertain
why the city commissioners have not
called upon the surety to make good
the eleven thousand ($11 ,000.00) dol
lars which has been lost to the city,
but our efforts have been unavailing.
One of the city commissioners inform
ed us that the matter had never been
discussed by the city commissioners;
another informed us that the matter
had been referred to the city attor-
ney for advice, with the statement
that the city attorney ''is a very care
full man, as we'll as very slow man.,
and that the city attorney had never
advised the commissioners.
The city attorney advised us
that the matter had never been
referred to him for advice, and
that he had never Investigated to
ascertain whether the surety
company was liable to the city
or otherwise.
Such neglect of the city's business
in matter involving eleven thousand
dollars of the tax payers money
merits the condemnation of the pub
| lie. We urge the city commissioners
to take this matter up at once, and
refer it TO the city attorney with di-
rections to take prompt steps for the
protection of the tax payers interests.
The tax collector has INDUCED the
bad practice of cashing individual
checks with the city's funds, and ac-
cepting individuals checks in payment
of taxes, and upon non-payment of
| checks he has not required the return
of the tax receipt issued by him. Two
checks Of citizens have been carried
in the till of the tax collector as cash
items for more than year. We find
that the tax collector has in his till
| as cash item his own check for two
hundred ($20000) dollars, bearing
| date October 18th. His explanation
of this is that he put in his own
check and took out the checks of
others whose checks had not been
paid upon presentation to banks on
which they were drawn.
This is bad business and wrong
in principle, and we condemn the
practice of using the city's money
and carrying bad checks as cash
items in the till of the tax collec-
tor, and any other official.
The City's System of Counting.
| The city has treasurer who is sup
posed to be the custodian of the city s
money. A large bond is given to the
city to protect its funds in the custody
of its treasurer, and in his custody
is where the city's funds belong. We
find, however, that it is, and has been
the custom for the tax collector to de-
post large sums of money in banks
to his own credit, and to account te
the city treasurer for this money
whenever he found it convenient. The
same practice obtains in the water
works department, and in the city
narshal's office. There is no reason
why the different departments should
be depositing money in banks to the
! credit of the department heads, and
carried indefinitely. 1t is wrong on
principle, and makes possible defal-
cation, and offers temptation to q
weak officer. These officers should ac-
count to the city treasurer daily fol
all money collected by them in their
respective departments. This viii
eliminate the temptation to use the
city's money and will afford check
of the treasurer against each depart