Evening star., 1923-01-22


practical agreement with that found
by the general accounting Office and
the auditor d. c.
I'm addition to matters affecting the
actual charges or credits in the DIS
rrict's account with the United States
this report calls forcible attention TO
the very unsatisfactory conditions
obtaining in several offices. 1t Is De-
ueyed these conditions can be rene
died by the proper functioning of the
controller general with the CO.
operation of the offices involved, un-
der section 900 of the budget and
accounting act (42 STAT, 25). un-
hess Congress desires to take specific
action to correct these conditions
Items of Accountants.
lit is to be regretted that Messrs.
Haskins and Sells have. not made
specific recommendations of the
amounts to be charged against the
District or credited TO it, but it is
noted that certain items. in their opin-
fpn, should be considered by the COM
Inittee. These items are as follows:
ga Taxes uncollected at June 80,
1878.
fOn page 43, Haskins and Sells re-
port that s1.622,7S9.75 of taxes un-
collected June 80, 1878, including
penalties, was subsequently collected
and deposited to the credit of the
District.
4It would seem equitable that this
amount should be applied to the liza
bilities of the District accrued be-
fore the United States began to share
in the expense of the District, un-
less Congress subsequently assumed
liabilities accrued on the date when
the organic act became operative.
However, attention is invited to para
graph of section 3 of the organic
act as follows:
SO. All taxes heretofore lawfully as
sessed and due or to become due shall
be collected pursuant to law, except
as herein otherwise provided
This provision was apparently con-
sidered sufficient authority to cover
all of these taxes as collected into
the. general fund, District of Column
bia.
B. Although the report of Has
kins and Sells has given in consider
able detail the workings of the sink
ing fund office, and the items IN
cluded in the old funded debt. and the
and retired, l am unable to express
an opinion at this time whether or
not the District should now be
charged with payments made by the
sinking fund commissioner on ac-
count of interest, or for retiring bond
issues other than the 3.65 bonds The
organic act, June II. 1873, made no
provision for such payments, but sub
sequent Legislation may have ap-
peared to authorize them. 1t is also
doubtful whether legal authority eX-
listed for the payment of premiums on
bonds retired, yet 1t is not seen now
the District could now be charged
with the excess cost to the united
States of retiring these bonds. as the
representative of the federal govern
ment assumed full authority for in
curing the additional expense.
Old Balances.
c. Old balances on Treasury De-
partment ledgers:
These are open accounts appear
ing on auxiliary ledger No. 3, and
have been made the subject of care
full study by this office. A full re-
port as to each item is contained in
a memorandum prepared by Z. Dom
aid Preston. investigator, dated Janu-
ary Is, 1928. 1t is recommended that
these items be not considered for the
purpose of either debiting or credit
ing the general fund. District of Co.
lumbia.
D. On page IA Messrs. Haskins and
Sells list thirteen classes of mis-
cellaneous collections covered wholly
to the credit of the District during
the period from July l. 1911, to June
80, 1922, totaling S6,300,05s.57.
Motor vehicle tags after July /,
1922. have been covered 40 per cent
to the United States and 90 per cent
1922, there was no requirement in
law for the District to credit the
United States with any part of the
sums so collected.
Special reimbursable taxes repre-
sent amounts collected on account of
work performed for private indi-
viduals. While the law stated these
should be collected in the same man.
ner as general taxes in the District
are collected, there was apparently
the United States of the amounts
actually charged to United States
revenues on account Of performing
this work, nor for proper share of the
penalties and interest accruing there
upon. Approximately one-half of the
bursable taxes properly belongs to
the United States, and / would recon-
mend that the District be now
charged with SO per cent of such COL
lections on account of work per-
formed prior to July /, 1920, and 40
per cent of such collections on ac-
count of work performed since July
1890, together with a like proportion
Of the penalties and interest col
lected.
Collections on account of the other
items listed, from July 1, 1922, will
be distributed between the United
States and the District in accordance
with the act Of June 90. 1922. Col
lections made prior to July 1. 1922,
were credited wholly to the District
in accordance with existing law, and
l see no reason why the District
should now be charged with any part
OF these collections.
Court Fees and Fines.
With regard to fees and emo1-
uments collected by the clerk of the
n T.t 4
States marshal for the District of
Columbia-notwiths the fact
that the expenses of the courts are
borne 500 by the District and 40%o by
the United States, the earnings of
the Supreme Court, D. c., through it's
clerk and United States marshal, etc.
are covered wholly to the credit of
United States. / would recommend
that from and after July 1, 1922, the
earnings of all courts. D. c., be
divided between the United States
and District of Columbia in the pro-
portion in which the expenses of said
court are paid out of United States
and District of Columbia revenues,
and that all fines, forfeited collateral,
n1arshal's fees, fees and emoluments
Of clerks, etc, be considered as earn
iugs of the court.
Pay of Federal Officers.
sE. Certain disbursements not in
Guided in the expenses of the Dis
tHct:
Salaries of Engineer Commissioner,
d C., District engineers in charge of
tie Washington aqueduct,. officer in
Charge of public buildings and
gfounds. and occasionally other of
fkers in charge of bridge construc-
tfpn, etc, are paid out Of War De-
pertinent appropriations. 1t has ap-
parently not been the policy of Con-
gress to charge for the services of
engineer officers for river and harbor
improvements even where the whole
cast of uorlr is mid hy stafes