Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1916-1918, 1917-02-06


for this purpose issued in 1915.
Poll Tax Duplicate.
Poll tax receipts are made in dupll-
cate and the collector is given book
made up for that purpose which he re-
ceipts for and settles at the end Of each
month. He has to check with the clerk
and account for each receipt, making
his report in duplicate giving the mum
her of each certificate. The poll tax that
+, is worked out is handled in the same
| manner.
The Street Department.
The street department reports on
time book showing the name of each
man employed, the place worked and
material used. This is posted by the
clerk in the commissioners daily book
| in duplicate and shows the funds to
! which the work is to be charged.
| Another record is kept to aid the aud
itor in transferring from the various
funds to the general fund from which
! payment has been made for various
items belonging to other funds.
Small or petty accounts are kept in
an indexed envelope until settled when
a receipt is given, the charge destroyed
and the transaction made matter or
record This avoids keeping separate
book accounts of number or small or
petty transactions.
The cash book used contains the
number Of the receipts and the
name Of the person receiving the
money.
The auditor checks the warrants paid
a, .ainst those issued and records them
according to the funds from which they
are paid. No warrant is issued until
properly authorized.
Departments Report Monthly.
The various departments such as
waterworks, library and parks, make
statement monthly showing the war
rants issued. to whom and for what
purpose These are checked against the
treasurer Everv fund in the city is
checked every month and at least
double check taken when balance
must be struck.
ledger is kept for contract work to
keep track of refunds from contractors
to the city. This is in addition to the
bill file record Of the transaction. The
auditor has check in his department
! against both clerk and treasurer.
Just as particular in the handling OF
council meeting business. the officials
have evolved a system whereby every
thing done can be followed up. The mo-
tons are in printed from and each
member has his name on rubber
stamp to mark the motion he offers.
These are numb, red consecutively. The
TOll Call pOOh is IL OIlpcIeu dS - d'So TIC
meeting itself. The roll call shows the
vote Of every member on every matter
handled in council meeting.
Resolutions all have lines indicating
date of first and second readings and
adoption. Also for the signature of the
mayor and attest Of the clerk and
these are always signed to make them
legal for when filed they have to be
complete The same rule applies to or
dinances or resolutions embodying
contracts where the law makes it nee
essary than a week elapse before the
first and second reading. A glass cover
ed wall case is placed in the clerks
office where these transactions are
posted for public inspection until the
second reading.
The stenographer is one Of the busiest
persons on the job and she fills in the
back of each motion. The date, num-
ber who introduced 1t and other nota-
tions If necessary and this is again
signed by the clerk. 1t is then filed by
the meeting number The stenographer
numbers all petitions consecutively and
then indexes them by number in the
vault where metal filing cases are pro-
vided The same rule applies to resolu-
tons and these are pasted in book for
that purpose and indexed.
The original ordinance is filed and the
copy as printed is entered in a book
and indexed by number and subject.
Everything has place and is kept
there when ready to file. Information
sought about any matter Of city bust
ness can be furnished on a moments
notice Efficiency is the watchword.