Evening star., 1923-01-21

second Congress, and House HeSo,
luton No. 2o3 OF the .ss3 SixtS-trtLo Mh,s
report stated the balance In the gem
eral fund of the District of Columbia
on July 1. 1911. If this conclusion
is correct and these accounts with
cepted as conclusive then no .constd-
GRAFTON should be given to any
items contained in the report or
Haskins and Sells which cover any
for by so doing, the implication Is
at least raised that. the previous re-
ports contained errors, omissions or
Inaccuracies of fact.
Detailed Audit Impracticable.
~The' impracticability Of making
detailed audit at this time over
period of approximately fifty years
1874 to 1s22-and the enormous ex-
pense that would be entailed therefor
is apparent to all.
TThe majority of the subsidiary
records are long since DESTROYED. be-
ing OF no further use. and the in
dividuals who had charge of the ac-
counts and an immediate and ac.
ourate knowledge of the facts"
having long since passed away. it is
absolutely impossible to ascertain the
true facts upon which to predicate
such an account, and an account
Se4Hed upon insufficient. incomplete
facts would he most unjust and in
equitable to all parties.
Furthermore. there must come
sometime. either now. or in the
the District of Columbia and the
United States will be considered as
full and finally settled. To open up
said account from year to year would
serve no good purpose whatsoever.
Bearing in mind, however, the pos
sibility that the settlement suggested
in the preceding paragraphs may not
be favorably considered. there follows
herewith a memorandum with re-
spect to certain items contained in the
Haskins and Sells REPORT, and also a
memorandum of items suggested by
the Citizens Committee, which have
been omitted from the report of
Messrs Haskins and Sells, and. on
which items in the Judgment of the
undersigned the District of Columbia
is entitled to receive large credits
should the detailed audit above re-
ferred to be made.
(Mr. Tweedale takes up in order
the specific items in the report of the
offcial accountants, as follows:)
Il. DRAWBACK CERTIFICATES.
pages and 81
These certificates were issued by the
District of Columbia in refund or
abatement of general taxes where
special Improvement taxes prior to
June l9, 1873, had been found to be
excessive or erroneous and such GER
tif1cates were receivable by the Dis
trct of Columbia In payment of gem
eral taxes in like manner as moneys
would have been received in payment
Of such taxes. The Act of Congress
of July 3. 1886. provided that 50fo
of all such drawback heretofore or
general taxes should be considered as
money and credited to the District
and said drawbacks so received were,
in absolute conformity with the Act
therefore, be no reason either in law
or equity for disturbing the disposi
tton of these moneys. 1t was a proper
settlement.
2. ASSETS OF THE DISTRICT OF
COLUMBIA JULY 4, 1878. page IO.)
The accountants state that /. is their
opinion that consideration should be
given by the Committee to assets of
the District Of Columbia at July 1.
1873, which were subsequently COL
lected and deposited to the credit of
the General Fund of the District of
Columbia
1t would seem that the assets OF the
District of Columbia on the above
date regardless of when collected
were distinctly the property of the
District of Columbia. and Congress
in, the Organic Act of June IL, 1873,
SO declared.
Section three of said Act provides:
That as soon as the Commits
sioners appointed and detailed
as aforesaid shall have taken
and subscribed the oath or af-
frmation hereinbefore required,
all the powers. rights. duties
and privileges lawfully exer-
cised by, and all property, es-
tate and effects now vested by
law in the Commissioners ap-
pointed under the provisions of
the Act of Congress approved
June 20, 1874. shall be trans
ferred and vested in and i'm
posed upon said Commission
In word, all properties of the Dis
trfct OF Columbia of whatsoever ma
ture were vested in Commissioners Of
said District for the sole use and
benefit of said District.
The Act of June IL. 1878. further es-
tablishes the fact that the Commits
sioners were to take title not only to
the physical assets, cash property,
ETC., of the District of Columbia, but
District. the following language be-
ing used:
And the Commissioners of
the District of Columbia
shall take possession and su-
pervision of all the offices,
books. papers. records. moneys,
credits. securities, assets and
accounts belonging or apper- l
tanning to the business or in
terests Of the Government of
the District of Columbia :"
all taxes heretofore law
fully assessed and due, or to be-
come due shall be collected
pursuant to law"
1t Is, therefore, apparent that all
taxes and other assets of the Dis
trict OF Columbia outstanding July l,
1873, were properly subsequently, col
lected and deposited in the Treasury
of the United States to the credit OF
the District of Columbia
8. PURCHASE OF CONSTRUCTION
MATERIAL-APPRO RE.
IMBURSABLE. page 12.)
In the execution Of public works.
laying of sewers, CONSTITUTION of side,
walks, street paving. etc, it is neces-
sary for the District to carry on hand
considerable fmount of building
pipe, brick, steel, curbing. etc. In or
der that the District might have a
cash purchase fund for the acquisi-
tion OF this material a reimbursable
appropriation ,, was made. being
the United States and one-half to the
revenues Of the District of Columbia.
As the actual materials are used on
the public works. the several appro-
priations charged Herewith are deb
tied and transfer vouchers passed in
the Treasury Department debiting
said appropriations and crediting the
account of the special reimbursable
fund for the purchase of construction
materials. The balance remaining to
the credit Of said fund is then avail
able for the purchase of such further
material as may be required.
Il will be apparent, therefore, that
this is nothing more than cash oper-
atang fund and any balance remain
insr.fo the credit Of the same in excess